Institutional Federal Compliance Report 2021

ANDREW M. CUOMO Governor ROBERT F. MUJICA JR. Director of the Budget

SANDRA L. BEATTIE First Deputy Director CHARLES WILLIAMS Deputy Director

201 8 -1 9 Prior-Year Finding Summary

Prior-Year Audit Period: State Fiscal Year Ended March 31, 2016 State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: Internal Control Coordinator Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Prior-Year Audit Report Page Reference: 47 Prior-Year Finding Number: 2016-011 Status Report on Prior-Year Finding - Agencies are required to add a full status report regardless if no change from previous update: ☐ Corrected ☒ Partially Corrected ☐ Not Corrected Anticipated Completion Date: 12/1/2019 Full Status Report: The Office of Audit and Quality Control met with OTDA in February 2017 to review subrecipient monitoring procedures performed by OTDA for claims reported through ACS. We believe the procedures performed provide a reasonable assurance that regular claims paid through the RF2 and RF2A reports are for allowable expenses. Promoting Safe and Stable Families and Stephanie Tubbs Jones Child Welfare programs are applied to RF2 claims, although the reimbursement is made through a bottom line adjustment. OCFS is conducting an assessment and analysis of current subrecipient monitoring processes in place within OCFS and local districts to identify areas in need of improvement to ensure that subawards are used for their authorized purpose, are in compliance with Federal statutes, regulations and terms and conditions of the subaward, and performance goals