Institutional Federal Compliance Report 2021

SHEILA J. POOLE Commissioner

ANDREW M. CUOMO Governor

CORRECTIVE ACTION PLAN Single Audit of Federal Programs for State Fiscal Year Ended March 31, 2019

State Agency: Single Audit Contact: Title: Telephone: E-mail Address: Federal Program(s) (CFDA # [s]): Audit Report Reference:

Office of Children and Family Services Bonnie Hahn External Audit Liaison 518-486-1034 Bonnie.Hahn@ocfs.ny.gov CCDF Cluster (93.575 and 93.596) 2019- 019

Anticipated Completion Date: Corrective Action Planned:

Implemented

OCFS has completed corrective action for this finding and considers the matter resolved. The child care enhanced monitoring reviews began in SFY 2019 and have continued during the SFY 2020 in four phases. Monitoring starts with a risk assessment to determine the risk related to subrecipients’ performance and financial operations. Once the risk assessment is completed and the districts are identified, the process of selecting cases for review begins. During phase one, which began in February 2019, 18 districts consisting of 97 cases were reviewed. The second phase, which began on 8/1/2019 , consists of 14 districts and 135 cases. The third phase will consist of New York City ACS and HRA cases and the fourth phase will encompass all the remaining districts that have not been monitored. Phases 3 and 4 will take place as resources are available. All districts within New York State will have been reviewed upon completion of the four phases.

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