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, 2017

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:

29

Prior-Year Finding Number:

2017-009

Status Report on Prior-Year Finding: A risk assessment questionnaire in accordance with 2 CFR 200.331 requirements for pass-through entities has been developed for districts receiving funding through OCFS. The information for each district has been recorded and combined with the program- specific information to create a risk profile, by grant, by district. During the 2018-2019 State Fiscal Year, OCFS will, based on risk, be performing reviews of matching funds claimed by districts, by requiring the districts to submit the information and documentation required to assess the appropriateness of the matching funds. In addition, during the 3 rd and 4 th quarter of the year the Office of Audit and Quality Control has allocated resources to conduct a sample of district audits and will incorporate the results of the risk assessment profile and the performance reviews when selecting districts for an on-site review.

Progress Update:

OCFS is in the process of completing the risk assessment for each CDFA number and all subrecipients. Once completed the information will be used to identify high risk districts to perform reviews of matching funds through a desk audits and on-site reviews.

Anticipated Completion Date:

Corrective action in progress. Performance reviews will begin in the 2nd quarter of the year and on-site district reviews will be conducted in the 3 rd and 4 th quarters.

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