Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

New York State Governmental Accountability, Audit and Internal Control Act of 1987 act highlighted the need for agency management to promote good internal controls and accountability in government. Article 45, Internal Control Responsibilities of State Agencies, Section 951 Executive Internal control responsibilities states the head of each state agency shall a) establish and maintain for the agency guidelines for a system of internal control that are in accordance with this article and internal control standards; b) establish and maintain for the agency a system of internal control and a program of internal control review. The program of internal control review shall be designed to identify internal control weaknesses, identify actions that are needed to correct these weaknesses, monitor the implementation of necessary corrective actions and periodically assess the adequacy of the agency’s ongoing internal control; c) make available to each officer and employee of the agency a clear and concise statement of the generally applicable management policies and standards with which the officer or employee of such agency shall be expected to comply. Such statement shall emphasize the importance of effective internal control to the agency and the responsibility of each officer and employee for effective internal control; d) designate an internal control officer, who shall report to the head of the agency, to implement and review the internal control responsibilities established pursuant to this section; e) implement education and training efforts to ensure that officers and employees within such agency have achieved adequate awareness and understanding of internal control standards and, as appropriate, evaluation techniques; and f) periodically evaluate the need for an internal audit function. Condition Annually, the Department of Health (the Department) submits as part of the Department’s Maternal and Child health Service Block Grant Application/ Annual Report (OMB No. 0915-0172) the following forms:

Budget and Expenditure Details by Types of Services

Form 3b

Number and Percentage of Newborns and Others Screened Cases Confirmed and Treated

Form 4

Unduplicated Count of Individuals Served under Title V

Form 5a

Total Recipient Count of Individuals Served by Title V

Form 5b

Deliveries and Infants Served by Title V and Entitled to Benefits Under Title XIX

Form 6

For Form 3b, no underlying supporting documentation was provided to evidence the completeness and accuracy of Line 4, the funds expended for each type of reported service.

For Form 4, the underlying supporting documentation was not maintained by the Department. The Department was able to recreate the report that agreed with the amounts reported as part of the annual submission. For 2 of the 4 programs selected, the Department did not provide supporting documentation utilized to develop the estimate of total individuals served for Reporting Year 2016. For 4 of the 4 programs selected, the Department did not provide supporting documentation utilized to develop the estimate of individuals served by type of individual due to the data collection process. The numbers of population served and service type within each program are an estimation as the Department does not routinely collect data in the same population or service categories as requested by the Health Resources and Services Administration

127

(Continued)