Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Lastly, 45 CFR 75.303(a) states the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition During the fiscal year ended March 31, 2019, the Office of Children and Families (the Office) passed through $112,915,076 under the Adoption Assistance federal program (CFDA No. 93.659) to local districts (or subrecipients) to provide programmatic services under the Adoption Assistance program. As part of the funding arrangement, the local districts are responsible for ensuring that eligible participants are placed with a provider that has met the appropriate adoption home study approval requirements. For the state fiscal year ended March 31, 2019, the Office conducted subrecipient monitoring reviews over 10 local districts that were selected based on the Office’s annual risk assessment. While certain aspects of allowability and eligibility were reviewed as part of these reviews, the Office monitoring review did not perform procedures to ensure that prospective families had criminal records checks including fingerprint-based checks of national crime information database as defined in the Office’s State Plan and through 42 USC 671(a)(20)(A). Cause The condition found was primarily due to the Office not having procedures as part of their monitoring reviews in place over the Adoption Assistance program to ensure the State’s compliance with 42 USC 671(a)(20)(A). Possible Asserted Effect Failure to ensure that prospective families have requisite criminal records checks, including fingerprint-based checks of national crime information databases in accordance with the State Plan and as required by 42 USC 671(a)(20)(A) may result in an ineligible childe being provided federal assistance under the federal program in accordance with federal statues, regulations, and terms and conditions of federal awards. Questioned Costs Cannot be determined Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding A similar finding was included in the 2018 Single Audit Report as finding number 2018-007 on pages 34 through 37. Recommendation We recommend that the Office continue to enhance its subrecipient monitoring policies, procedures, and internal controls to help ensure it is monitoring subrecipients in accordance with 42 USC 671(a)(20)(A). This would include ensuring that as part of their monitoring review that the placement of children with providers that have met the required federal standards has been appropriately monitored.

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