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@ofcs.ny.gov Prior-Year Audit Report Page Reference: 56 Prior-Year Finding Number: 2016-013 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: OCFS has developed a comprehensive list of federal funds that are passed through to subrecipients for each CFDA number and a risk assessment tool has been developed which enables OCFS to assess each subrecipient’s risk of noncompliance. The tool has questions addressing each factor described in the Uniform Guidance section 2 CFR 200.331(b) as well as questions regarding the subrecipient’s accounting systems ability to track grant specific receipts and disbursements. The risk assessment will be completed for each CDFA number and all subrecipients. Once completed, a score is calculated for each section and an overall risk score is calculated. Utilizing these scores, a risk profile will be calculated for each subrecipient to assist the program office in determining the extent of monitoring procedures to be performed. If areas of concern are