Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

(xi) CFDA Number and Name; the pass-through entity must identify the dollar amount made available under each Federal award and the CFDA number at time of disbursement;

(xii) Identification of whether the award is R&D; and

(xiii) Indirect cost rate for the Federal award (including if the de minimis rate is charged per section 75.414).

Additionally, 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 The policies and procedures within the Office of Children and Family Services (the Office) are not designed to ensure that changes in data elements under subaward modifications are provided to subrecipients, as required by 45 CFR 75.352(a).

During the fiscal year ended March 31, 2019, the Office passed through the following funds to local district offices:

• $358,415,450 under the Foster Care – Title IV-E program (CFDA No. 93.658) • $112,915,076 under the Adoption Assistance program (CFDA No. 93.659)

The Office’s passes through program funds to local district social services offices (subrecipients) of the State of New York, which had a funding relationship under the program established by the State of New York Laws of 1997. Quarterly, the Federal Government provides a notice of grant awards to the Office for the federal program. The Office was unable to provide evidence of its communication with the subrecipients about the new data elements in the notice of grant award. Specifically, the following information was not provided to the subrecipients:

(1) Federal Award Identification Number (FAIN)

(2) Federal Award Date

(3) Subaward Period of performance Start and End Date

(4) Federal award project description

(5) Name of Federal awarding agency, pass-through entity, and contact information for awarding official

(6) Identification of whether the award is research and development (R&D)

(7) Provision for indirect costs.

Additionally, while the Office of Temporary and Disability Assistance processes claims submitted by the local district social services offices on behalf of the Office and provides post settlement summaries of federal dollars

51

(Continued)