Institutional Federal Compliance Report 2021

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

SANDRA L. BEATTIE Deputy Director

U 2017-18 Prior-Year Finding Summary

Prior-Year Audit Period:

State Fiscal Year Ended March 31, 2016

State Agency:

U Office of Children and Family Services

Single Audit Contact:

U Bonnie Hahn

Title:

U Internal Control Coordinator

Telephone:

U 518-486-1034

E-mail Address:

U Bonnie.Hahn@ofcs.ny.gov

Prior-Year Audit Report Page Reference:

U 56

Prior-Year Finding Number:

U 2016-013

U Status Report on Prior-Year Finding:

OCFS has developed a comprehensive list of federal funds that are passed through to subrecipients for each CFDA number and a risk assessment tool has been developed which enables OCFS to assess each subrecipient’s risk of noncompliance. The tool has questions addressing each factor described in the Uniform Guidance section 2 CFR 200.331(b) as well as questions regarding the subrecipient’s accounting systems ability to track grant specific receipts and disbursements. The risk assessment will be completed for each CDFA number and all subrecipients. Once completed, a score is calculated for each section and an overall risk score is calculated. Utilizing these scores, a risk profile will be calculated for each subrecipient to assist the program office in determining the extent of monitoring procedures to be performed. If areas of concern are identified during the risk assessment process, the information will be noted and forwarded to the program office. OCFS will develop monitoring procedures where risks are identified.

U U Anticipated Completion Date:

Partially Corrected. Corrective action s hav 35T35T e been taken and are currently in progress. Expected completion December 2018.

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