Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Condition The Office of Alcoholism and Substance Abuse Services (OASAS) policies and procedures and internal controls are not designed effectively to ensure all requirements within the award notification are communicated to subrecipients at the time of the subaward or when any of these data elements change. OASAS notifies subrecipients of federal funding through State Aid Funding Authorizations (SAFA), which outlines the budget for the fiscal year as well as the rules and requirements for the grant. For 18 of the 18 subawards selected for testing, the SAFA did not include the subrecipient’s unique entity identifier, Federal Award Identification Number (FAIN), Federal Award Date, Name of Federal awarding agency and identification of whether the award is considered R&D. Cause The condition is due to OASAS’ written policies and procedures and internal controls not requiring all subaward identification information per 45 CFR 75.352(a) or changes to that information be communicated to subrecipients for each federal award. Possible Asserted Effect Failure to adequately communicate the award identification information or changes therein could result in the subrecipient not being able to adequately track and report subawards received resulting in errors being reported on the subrecipient’s schedule of expenditures of federal awards and subrecipient’s violations of the terms and conditions of the federal awards provided. Statistical Sampling The sample was not intended to be and was not a statistically valid sample. Questioned Costs None. Recommendation We recommend that OASAS update its existing internal controls and its current policies and procedures to ensure all required award identification information (or changes therein) is communicated to subrecipients in accordance with 45 CFR 75.352(a). Views of Responsible Officials Recommendation accepted. OASAS will review its current policy regarding notification to subrecipients, the information that is required and what is currently communicated and will develop a process that will allow all required information to be provided to each subrecipient including any changes.

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