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

2018-19 Prior-Year Finding Summary

State Fiscal Year Ended March 31, 2018 Office of Children and Family Services Bonnie L Hahn External Audit Liaison

Prior-Year Audit Period: State Agency: Single Audit Contact: Title: Telephone:

518-486-1034

E-mail Address:

bonnie.hahn@ocfs.ny.gov

Prior-Year Audit Report Page Reference: 28 Prior-Year Finding Number:

2018-005

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:

Implemented-1/1/2019

Full Status Report: A risk assessment was completed for the subrecipients of the Title IV-E Foster Care and Adoption Assistance programs and was provided to the program offices. For Title IV-E foster care , the program office used the results of the risk assessment to identify the top 10 riskiest subrecipients and had regional office staff select a sample of cases for review. During the reviews, regional office staff examined Title IV-E case files to verify that the required documentation for making an eligibility determination was present. In the event documentation was missing, the regional office staff are working with the subrecipients to correct the deficiencies. Any subrecipient that is found to have substantial errors or omissions will be referred to the Title IV-E unit for a more in-depth review of a greater number of cases. For Title IV-E Adoption Assistance, the program office selected a random sample of cases from the top 10 riskiest subrecipients and sent out notifications requiring them to submit the supporting