Institutional Federal Compliance Report 2021

SHEILA J. POOLE Acting Commissioner

ANDREW M. CUOMO Governor

NEW YORK STATE CORRECTIVE ACTION PLAN

Single Audit of Federal Programs for State Fiscal Year Ended March 31, 2018

State Agency:

Office of Children and Family Services

Single Audit Contact:

Bonnie Hahn

Title:

External Audit Liaison

Telephone:

518-486-1034

E-mail Address:

Bonnie.Hahn@ocfs.ny.gov

Federal Program(s) (CFDA # [s]):

Adoption Assistance (93.659), Foster Care – Title IV-E (93.658)

2018- 005

Audit Report Reference:

Corrective Action Planned:

As part of the subrecipient monitoring process, OCFS developed and implemented a formal risk assessment process at the end of the 2017-18 State fiscal year to assist program office in identifying subrecipient monitoring activities that can be performed to provide reasonable assurance that the subawards were spent in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. The risk assessment has questions addressing each factor described in the Uniform Guidance section 2 CFR 200.331(b) as well as other factors OCFS determined to be relevant for assessing risk. Upon completion of the risk assessment, a score is calculated for each section of the risk assessment as well as an overall risk score. During the fiscal year under review, OCFS completed the risk assessment for its major subawards and is in the process of completing a risk assessment for other subawards. For SFY 2018-19 OCFS is working on improvements to the risk assessment tool and process to improve the efficiency of its completion and increase its effectiveness in determining monitoring activities for different OCFS offices. OCFS offices are currently developing processes and procedures regarding the use of the risk assessment scores to determine the extent of monitoring procedures to be performed on subrecipients.