The Yours, Ours, Mine Community Center, Inc. (YOM) in Levittown could not certify that some members of its child-care staff were approved by the state to work with children, according to an audit of the community center, Nassau County Comptroller Howard Weitzman said recently. The audit, which covered the period from January 2003 through June 2005, also revealed lax financial and administrative controls that contributed to the center overcharging the county for day-care services, Comptroller Weitzman said.

YOM provides services to adults and children including a Senior Program and Youth Program that receive county funding. The county also helps fund children in YOM's day-care program who are subsidized through the county Department of Social Services (DSS).

"New York State requires child-care workers to undergo criminal background checks and a clearance that they have not been the subject of a report of child abuse or maltreatment," Comptroller Weitzman said. "They may work with children while waiting for the clearance, but only under supervision. When our auditors tested a sample of employee records for eight of its 36 child-care personnel, YOM could not show that four of the eight had the appropriate clearances. As a day-care center, it is important that YOM ensure that all its child care workers have met the appropriate state standards for contact with children."

YOM President and CEO James Edmondson countered these charges stating, "It was a misunderstanding and has all been since taken care of. Mrs. Evans from New York State Office of Children and Family Services came yesterday and went through every file here and everything is straight," he added.

Edmondson continued to say that the records of the four employees in question were resubmitted once copies were obtained from the state.

The audit also found that YOM overcharged the county for county-subsidized day care. According to the center's agreement with the county, the county is to be charged the center's 'market rate' for day care unless a lower rate is charged to unsubsidized clients, in which case the county is to receive the lower rate.

A test of one month, May 2005, found that YOM overcharged the county for DSS-subsidized children in its care.

"According to YOM's own administration, overcharges may also have existed in several other months," said Comptroller Weitzman. "We have asked YOM to review its billings to determine any additional overcharges. The matter has been turned over to the county attorney, and YOM will be expected to return the excess monies."

Edmondson explained that the overcharges amounted to $120 and was restituted to the county in December of 2005.

Among the audit's other findings:

• Financial controls concerning bank reconciliation, check signing, cash disbursements and receipts were weak or nonexistent, often putting all activities in the hands of a single employee and increasing the risk of errors and/or irregularities.

• YOM assigned a contract worth approximately $45,000 per year to a food service vendor without soliciting written bids. It had no accurate inventory of its fixed assets, nor any procedure in place to catalog such assets, making it impossible to determine which funds were used to purchase equipment or to determine if equipment is missing.

In 2005, YOM's external auditor expressed concern about the agency's finances in its report to the board. The agency had previously lost crucial state and county funding for its drug and alcohol program and was relying on the good will of its landlord and other creditors to keep its doors open, according to the 2005 report.

"While YOM's administration has since taken steps to get its financial house in order," said Comptroller Weitzman, "we remain concerned about the agency's long-term financial viability. YOM should aggressively pursue all opportunities for grants and funding for its programs, in addition to implementing the strong controls and attention to detail that we recommend in our report, so that it may continue to serve all those who count on its programs."

The complete audit report may be read or downloaded from the comptroller's website, http://www.nassaucountyny.gov/agencies/comptroller/index.html.