Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Recommendation We recommend OASAS to review its existing internal controls and policies and procedures over Independent Peer Reviews, including the number of reviews that are planned for each fiscal period and the monitoring of providers to ensure at least the minimum number of peer reviews are completed. Views of Responsible Officials Recommendation accepted. OASAS will elicit participation from more than the required minimum number of providers to ensure compliance.

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(Continued)