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

OCFS Audit and Quality Control (AQC) has begun child care enhanced monitoring on-site reviews over the districts. The reviews verify eligibility, income, employment and family share. Two phases, beginning in the fourth quarter of the 2018 SFY, have been planned. For Phase 1, districts were selected based on the results of the agency’s risk assessment. A random sample of 98 case files was chosen from the 18 selected districts and are currently being reviewed. The sample included Title XX eligible families under 200% of the poverty level. The Phase 2 review will be conducted on at least 9 of the larger counties which receive a significant portion of federal child care subsidy funds, including NYC, Nassau, Suffolk, Westchester, Rockland, Erie, Onondaga, Albany, and Monroe among others. OCFS Audit and Quality Control (AQC) has begun performing on-site county claims audits of the districts. The results from the Office’s risk assessment were used to determine which districts to audit first. As part of the audit, a month is selected and the supporting documentation for all claims submitted by the county during that month are reviewed to determine whether expenditures were allowable. This includes Title XX claims. The scope also includes reviewing the matching requirements relating to payments in the first instance. These audits are ongoing and will be performed throughout the year.