Institutional Federal Compliance Report 2021

ANDREWM. CUOMO Governor ROBERT F. MUJICA JR. Director of the Budget

SANDRA L. BEATTIE Deputy Director

2017-18 Prior-Year Finding Summary

Prior-Year Audit Period:

State Fiscal Year Ended March 31, 2016

State Agency:

Office of Children and Family Services

Single Audit Contact:

Bonnie Hahn

Title:

Internal Control Coordinator

Telephone:

518-486-1034

E-mail Address:

Bonnie.Hahn@ocfs.ny.gov

Prior-Year Audit Report Page Reference:

47

Prior-Year Finding Number:

2016-011

Status Report on Prior-Year Finding:

The Office of Audit and Quality Control met with OTDA in February 2017 to review subrecipient monitoring procedures performed by OTDA for claims reported through ACS. We believe the procedures performed provide a reasonable assurance that regular claims paid through the RF2 and RF2A reports are for allowable expenses. Promoting Safe and Stable Families and Stephanie Tubbs Jones Child Welfare programs are applied to RF2 claims, although the reimbursement is made through a bottom line adjustment. OCFS is conducting an assessment and analysis of current subrecipient monitoring processes in place within OCFS and local districts to identify areas in need of improvement to ensure that subawards are used for their authorized purpose, are in compliance with Federal statutes, regulations and terms and conditions of the subaward, and performance goals are achieved. This assessment and analysis will include: • Taking inventory of all monitoring procedures that are currently conducted by various budget, finance, and program units at OCFS. • Comparing these procedures in the aggregate to each specific federal requirement to identify gaps in controls. • Designing specific procedures to address these gaps. • Identifying the appropriate resources to conduct these procedures.

Progress Update:

The identification, assessment and analysis of subrecipient monitoring processes are currently taking place with input from both program and fiscal staff.

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