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 :

Medicaid Assistance Program Cluster (93.775, 93.777, and 93.778)

Federal Award Numbers:

1805NY5MAP, 1705NY5MAP, 51505NY5MAP, 51605NY5MAP, 1805NYINCT, 1705NYINCT, 51305NYINCT, and 51505NYINCT

Federal Award Years:

2015, 2016, 2017, and 2018

State Agency:

Department of Health

Reference :

2018-032

Criteria Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section 75.303 states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition The Department of Health (the Department) did not have controls in place to ensure continued contract terms with Managed Long Term Care (MLTC) plans. For 53 of 65 MLTC plan contracts selected for testwork for State fiscal year 2018, the contracts had expired prior to April 1, 2017 and new contracts have not yet been executed. The MTLC plans continued to provide services to the enrollees under the previous contract terms and conditions. Cause The condition is due to the Department not timely having newly executed contracts in place before the expiration of current MTLC plan contracts. Possible Asserted Effect Failure to ensure contracts with MLTC plans are current may result in the Department not being in compliance with Federal statutes, regulations, and the terms and conditions of federal awards. Questioned Costs None.

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