Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Federal Agency:

U.S. Department of Health and Human Services

Federal Program:

Block Grants for Prevention and Treatment of Substance Abuse (93.959)

Federal Award Numbers:

16B1NYSAPT and 17B1NYSAPT

Federal Award Years:

2016 and 2017

State Agency:

Office of Alcoholism and Substance Abuse Services

Reference:

2018-024

Criteria Title 45 U.S. Code of Federal Regulations Part 96 (45 CFR 96), Block Grants, sections 96.128(b) and (f) requires that Designated States shall maintain expenditures of nonfederal amounts for human immunodeficiency virus (HIV) services at a level that is not less than the average level of such expenditures maintained by the State for the two-year period preceding the first fiscal year for which the State receives such a grant. A Designated State is any State whose rate of cases of HIV is 10 or more such cases per 100,000 individuals, as indicated by the number of such cases reported to and confirmed by the Director of the Centers for Disease Control and Prevention for the most recent calendar year for which the data are available (the State of New York is considered a Designated State). Condition During fiscal year ended March 31, 2018, the Office of Alcoholism and Substance Abuse Services (OASAS) was not in compliance with the HIV disease earmarking requirements. The State’s program expenditures for the 2015 Substance Abuse Prevention and Treatment Block Grant (SABG) award were $3,196,818, which did not meet the requirement of $5,555,534. Cause The Office self-reported the noncompliance to the Substance Abuse and Mental Health Services Administration (SAMHSA) on April 18, 2018 to request a waiver or an acknowledgement from SAMHSA that OASAS had demonstrated an intent to comply with the HIV earmarking requirements. Possible Asserted Effect Failure to use the funds in accordance with the award conditions resulting in noncompliance with the program laws, regulations, and terms and conditions of the Federal Award could result in decrease of federal funding. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding A similar finding was included in the prior year Single Audit Report as finding number 2015-028 on page 85.

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