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)

2018- 007

Audit Report Reference:

Corrective Action Planned:

OCFS AQC is in the process of completing an analysis of current subrecipient monitoring activities occurring by budget, finance, and program units. The criteria with which they are compared to include the compliance areas identified in the Compliance Supplement and the required monitoring activities identified in 45 CFR 75.352(d) and 45 CFR 75.352(e). Gaps in subrecipient monitoring that are identified will be conveyed to the appropriate OCFS office and appropriate resources will be identified to remedy the deficiency. AQC is developing a report that can be used for each grant that will identify the compliance requirements, current monitoring activities and any gaps for which monitoring activities need to be improved. The appropriate OCFS offices are currently working to create and/or improve ongoing monitoring procedures to address the gaps in monitoring of the compliance areas referenced in this finding. These compliance areas consist of: the allowability of costs incurred, the eligibility of participants and providers, and the appropriateness of the source of matching funds utilized by the local districts.