Corrective Action Plans

Finding 6925 (2023-001)

Significant Deficiency 2023

OH

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Management concurs with the finding. The Registrar’s Office and Financial Aid Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effect...

Management concurs with the finding. The Registrar’s Office and Financial Aid Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effective status data field required correction in the NSLDS Enrollment History system. Since the restoration of the NSLDS system in November 2022, the Registrar’s Office and Financial Aid has corrected the data which was completed on September 13, 2023.

View Audit 8911

Finding 6906 (2023-005)

Material Weakness 2023

Rural Development Institute Dba Landesa

WA

Questioned Costs Subrecipient Monitoring § 200.332 § 200.521

Landesa will revise its internal controls on subrecipient financial and programmatic monitoring by clarifying required documentation and recordkeeping procedures for all subrecipients on federal awards and the supervisory review process on compliance with subrecipient reporting requirements in the S...

Landesa will revise its internal controls on subrecipient financial and programmatic monitoring by clarifying required documentation and recordkeeping procedures for all subrecipients on federal awards and the supervisory review process on compliance with subrecipient reporting requirements in the Subrecipient Monitoring Policy and the Engaging Third Parties guidance. Landesa will also clarify the procedures and appropriate timelines for resolving instances of significant non-compliance with the terms and conditions of a subaward by a subrecipient on federal awards. In the event a subrecipient does not comply with programmatic and financial reporting requirements, Landesa will seek resolution in a timely manner to either correct instances of non-compliance of subrecipient or terminate subaward if there is a failure to correct on part of the subrecipient. Landesa will provide training on revisions to the policy to all relevant staff by March 2024. The Director of Program Effectiveness will monitor staff implementation of the revised policy and procedures to ensure compliance with the revised policy. Director, Program Effectiveness and Anticipated completion date: March 2024

View Audit 8892 Questioned Costs: $1

Finding 6903 (2023-002)

Significant Deficiency 2023

Rural Development Institute Dba Landesa

WA

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Landesa has changed it's timesheet approval process so now all employee timecards are approved prior to payroll being paid. Additionally, the approval process was changed from being a manual process to an electronic system that is integrated with other payroll and timekeeping processes. Contact pe...

Landesa has changed it's timesheet approval process so now all employee timecards are approved prior to payroll being paid. Additionally, the approval process was changed from being a manual process to an electronic system that is integrated with other payroll and timekeeping processes. Contact person: Director of Finance and Anticipated completion date: November 2023

View Audit 8892

Finding 6899 (2023-003)

Material Weakness 2023

Gainesville Housing Authority

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recomme...

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: We recommend management should designate one person to review a sample of the new files entering the program to determine if files were prepared and processed in accordance with internal policies and compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The compliance officer will ensure that at least 3 of the 15 files selected for review each month are new intakes to determine if files were prepared and processed in accordance with internal policies and compliance requirements. Name(s) of the contact person(s) responsible for corrective action: Regla Exavier and Ruchelle Hobbs Planned completion date for corrective action plan: January 1, 2024.

View Audit 8875 Questioned Costs: $1

Finding 6896 (2023-002)

Material Weakness 2023

Gainesville Housing Authority

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recomme...

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The compliance officer will review at least 15 files monthly and 30 SEMAP files annually to determine if the participant files were prepared in accordance with internal policies and follow up until the compliance deficiencies have been corrected. The HCVP Director will ensure that HCV staff has corrected all files within 10 days of receipt. Name(s) of the contact person(s) responsible for corrective action: Regla Exavier and Ruchelle Hobbs Planned completion date for corrective action plan: No later than 1/1/2024

View Audit 8875 Questioned Costs: $1

Finding 6893 (2023-001)

Material Weakness 2023

Gainesville Housing Authority

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recomme...

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HCV Director will utilize MONDAY.com to monitor and trac abatement and family failed inspections. The compliance officer will review PIC on a monthly bases to ensure all inspection 50058 has been submitted and accepted by HUD, as well as reporting late HQS inspections. Name(s) of the contact person(s) responsible for corrective action: Ruchelle Hobbs, Regla Exavier Planned completion date for corrective action plan: no later than 1st quarter 2024.

View Audit 8875 Questioned Costs: $1

Finding 6877 (2023-002)

Significant Deficiency 2023

Eastern West Virginia Community Action Agency, Inc.

WV

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Deficiency Identified: Federal Award Findings and Questioned Costs: Significant Deficiency – Controls Related to Charging Expenses to Programs Response to Deficiency: We concur with the finding. Corrective Action Plan (Action taken to correct specific deficiency identified): Worker’s Compensation ...

Deficiency Identified: Federal Award Findings and Questioned Costs: Significant Deficiency – Controls Related to Charging Expenses to Programs Response to Deficiency: We concur with the finding. Corrective Action Plan (Action taken to correct specific deficiency identified): Worker’s Compensation and State Unemployment Tax expenses will be reallocated based on the methods outlined in the Correction Action Plan for Finding 2023-001. Preventative Action Plan: (Action taken to prevent the reoccurrence of this problem in the future): We will perform a periodic review of cost allocation practices to ensure that costs are being allocated properly and any further corrective action will be taken timely on any discrepancies. Responsible Personnel: Tina Bonner, Controller Projected Completion Date: March 31, 2024

View Audit 8855

Finding 6868 (2023-001)

None 2023

Eastern West Virginia Community Action Agency, Inc.

WV

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Deficiency Identified: Federal Award Findings and Questioned Costs: Question Costs – Charges in Excess of Costs Incurred Response to Questioned Costs: We concur with the question costs. Corrective Action Plan (Action taken to correct specific deficiency identified): We have made applicable credits...

Deficiency Identified: Federal Award Findings and Questioned Costs: Question Costs – Charges in Excess of Costs Incurred Response to Questioned Costs: We concur with the question costs. Corrective Action Plan (Action taken to correct specific deficiency identified): We have made applicable credits to respective Federal programs for the questioned costs. Preventative Action Plan: (Action taken to prevent the reoccurrence of this problem in the future): In the future, we plan to recalculate Worker’s Compensation expense quarterly and make adjustments as needed and we plan to allocate State Unemployment Tax quarterly based upon direct labor hours. Responsible Personnel: Tina Bonner, Controller Projected Completion Date: December 31, 2023

View Audit 8855 Questioned Costs: $1

Finding 6866 (2023-001)

Material Weakness 2023

Holland Hospital

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303

Finding Number: 2023-001 Condition: The Hospital's controls in place for submitting expenses did not identify that several invoices and related expense amounts were duplicated in the addendum to the period 1 submission. As a result, period 1 addendum submission included expenses that were deemed una...

Finding Number: 2023-001 Condition: The Hospital's controls in place for submitting expenses did not identify that several invoices and related expense amounts were duplicated in the addendum to the period 1 submission. As a result, period 1 addendum submission included expenses that were deemed unallowable as they had already been utilized to support funding received. Reimbursement for, the original period 1 submission contained retention bonus costs that exceeded 20% of total funds awarded. Planned Corrective Action: The Hospital will review its processes surrounding submission of expenses to MHA and implement additional layers of review. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 9/30/2023

View Audit 8819

Finding 6852 (2023-001)

None 2023

County of Pittsylvania, Virginia

VA

Subrecipient Monitoring Reporting

The County will work with the subrecipient to implement necessary controls to be in compliance.

View Audit 8792

Finding 6849 (2023-001)

Material Weakness 2023

Housing Authority of the City of Kelso

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso Housing Authority April 1, 2022 through March 31, 2023 This schedule presents the corrective action the Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regula...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso Housing Authority April 1, 2022 through March 31, 2023 This schedule presents the corrective action the Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with depository agreement requirements for its Section 8 Housing Choice Voucher program. Name, address, and telephone of Authority contact person: Joleen Reece, Executive Director 360-423-3490 1415 S. 10th Avenue Kelso, WA 98626 Corrective action the auditee plans to take in response to the finding: The Authority has initiated the change to an interest-bearing arrangement for the HCV bank account as of December 5, 2023. Anticipated date to complete the corrective action: January 1, 2024.

View Audit 8782

Finding 6838 (2023-002)

Significant Deficiency 2023

Minnesota Land Trust

MN

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305

Recommendation: We recommend that Minnesota Land Trust adopt a written advance payment policy which includes all requirements of 2 CFR section 200.305. Actions to be Taken: The Minnesota Land Trust will adopt a written Advance payment policy that is consistent with the standards of 2 CFR section 200...

Recommendation: We recommend that Minnesota Land Trust adopt a written advance payment policy which includes all requirements of 2 CFR section 200.305. Actions to be Taken: The Minnesota Land Trust will adopt a written Advance payment policy that is consistent with the standards of 2 CFR section 200.305. Timeline for Completion: An Advance Payment Policy will be adopted by December 31, 2023. Contact person responsible for corrective action: Claire Colliander

View Audit 8763

Finding 6799 (2023-003)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures include supporting documentation before they are posted to the general ledger, and we will review the accuracy / completeness of the documentation prior to making payment. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6798 (2023-002)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

HUD Housing Programs Subrecipient Monitoring Eligibility

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awar...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure tenant eligibility and establishing and maintaining security deposits for tenants moving out and we will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6797 (2023-001)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding ...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6784 (2023-001)

Significant Deficiency 2023

Yamhill Carlton School District No. 1

OR

Subrecipient Monitoring

There is a finding in our financial report for June 30, 2023 that the auditors noted that certified payroll reports from the contractor were not obtained for the year under audit. Corrective Action: For any minor remodeling, renovation or construction contractsthat are over $2,000 using ESF funds, t...

There is a finding in our financial report for June 30, 2023 that the auditors noted that certified payroll reports from the contractor were not obtained for the year under audit. Corrective Action: For any minor remodeling, renovation or construction contractsthat are over $2,000 using ESF funds, the Yamhill Carlton School District will receive and review all prevailing wage reports from the contractors, prior to payment, to verify they meet Davis-Bacon Act prevailing wage requirements.

View Audit 8714

Finding 6669 (2023-001)

Significant Deficiency 2023

17th Avenue Redi, A Nonprofit Corporation 101-11198

CO

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2023-001: At March 31, 2023, the Corporation's residual receipts account was not invested in an interest bearing account. Comments on the Finding and Each Recommendation: The Agent should transfer the residual receipts account to an interest bearing account. Action(s) taken or planned on the...

Finding 2023-001: At March 31, 2023, the Corporation's residual receipts account was not invested in an interest bearing account. Comments on the Finding and Each Recommendation: The Agent should transfer the residual receipts account to an interest bearing account. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation transferred the residual receipts account to an interest bearing account on October 31, 2023.

View Audit 8643

Finding 6635 (2023-002)

Significant Deficiency 2023

Town of Canton

MA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring § 200.214

Condition: Suspension and debarment compliance was not verified for two covered transactions. Corrective Action Planned: Management was unaware of the Federal procurement process requiring suspension and debarment verification of vendors. Since becoming aware management has verified the good stan...

Condition: Suspension and debarment compliance was not verified for two covered transactions. Corrective Action Planned: Management was unaware of the Federal procurement process requiring suspension and debarment verification of vendors. Since becoming aware management has verified the good standing of both vendors in question. Management has updated its internal financial operating procedures to ensure future compliance with procurement procedures on all applicable contracts for goods and services. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations

View Audit 8590

Finding 6573 (2023-001)

Significant Deficiency 2023

Women's Health and Family Planning Association of Texas

TX

Subrecipient Monitoring § 200.332

Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services (Title X), Assistance Listing #93.217, Contract Number: FPHPA006521-01-00, Contract Year: 04/01/22 – 03/31/23 Condition and context: Of the four subrecipients tested, we found that WHFPT did not ...

Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services (Title X), Assistance Listing #93.217, Contract Number: FPHPA006521-01-00, Contract Year: 04/01/22 – 03/31/23 Condition and context: Of the four subrecipients tested, we found that WHFPT did not obtain and review the Single Audit reports for one subrecipient. Recommendation: Implement policies to obtain the single audit reports for all subrecipients to ensure compliance with federal requirements and, where findings are reported, ensure that the subrecipient has taken appropriate actions to remedy the finding. Planned corrective action plan: The Finance Compliance Department will request the single audit for each subrecipient in January of each calendar year for the purpose of identifying any single audit findings that required monitoring of federal grant monies. Any identified items from a single audit will be added to the Finance Compliance Department’s monitoring activities for the year. If a subrecipient fails to submit their single audit report within 30 days of the request, the Finance Compliance Department will retrieve the single audit report from the Federal Clearinghouse. Responsible officer: Danielle Owens; Chief Executive Officer Estimated completion date: January 31, 2024

View Audit 8511

Finding 6552 (2023-019)

Significant Deficiency 2023

State of New York

NY

Subrecipient Monitoring

State Agency: Office of Addiction Services and Support Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: 518-485-2053 E-mail Address: steven.shrager@oasas.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Prevention and Treatment of Substance Abuse (93.959) Audi...

State Agency: Office of Addiction Services and Support Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: 518-485-2053 E-mail Address: steven.shrager@oasas.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Prevention and Treatment of Substance Abuse (93.959) Audit Report Reference: 2023-019 Anticipated Completion Date: 2/14/2024 Corrective Action Planned: The Office of Addiction Services and Support (OASAS) will continue to share risk assessment activities between the program and the Fiscal Audit and Review Unit (FARU). FARU will provide the program with additional documentation explaining the programs selected for additional review and an explanation of the factors used to make the selection.

View Audit 8503

Finding 6551 (2023-018)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

State Agency: Office of Addiction Services and Support Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: 518-485-2053 E-mail Address: steven.shrager@oasas.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Prevention and Treatment of Substance Abuse (93.959) Audi...

State Agency: Office of Addiction Services and Support Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: 518-485-2053 E-mail Address: steven.shrager@oasas.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Prevention and Treatment of Substance Abuse (93.959) Audit Report Reference: 2023-018 Anticipated Completion Date: 2/14/2024 Corrective Action Planned: The Office of Addiction Services and Supports (OASAS) acknowledges and agrees with the findings and recommendations regarding the Federal Funding Accountability and Transparency (FFATA). The SUBG requirements for FFATA reporting changed with the FFY20 SUBG award. Prior to that, SUBG was not subject to FFATA. To date, OASAS has reached out to SAMHSA for clarification on certain terminology and applicability of FFATA requirements as well as initiated the process to establish an account in the FFATA Subaward Reporting System (FSRS). Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311. FSRS will be updated for obligations under the FFY20, FFY21, FFY22, and FFY23 awards and forward. OASAS has reached out to the Substance Abuse and Mental Health Services Administration (SAMHSA) for clarification on certain terminology and has initiated the process to establish an account in the FFATA FSRS system. Policies will be updated and first-tier subrecipients will be notified and reporting requirements will be completed.

View Audit 8503

Finding 6550 (2023-017)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring § 200.501

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Community Mental Health Services (93....

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Community Mental Health Services (93.958) Audit Report Reference: 2023-017 Anticipated Completion Date: SFY 2024-25 Corrective Action Planned: The Office of Mental Health (OMH) agrees with the recommendations. During the last fiscal year, OMH has strengthened policies and procedures over subrecipient monitoring. Currently OMH requires subrecipients to sign a Federal Certification form outlining the specific terms and conditions included in the Notice of Award for each grant award that they receive. The signatory page on the Federal Certification includes the federal award identification information required per federal guidelines. OMH will continue to amend the Federal Certification and applicable policies, procedures, and internal controls to incorporate all required identifying characteristics outlined in Section 352 (a) in SFY2024-25.

View Audit 8503

Finding 6549 (2023-016)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grant for Community Mental Health Services (93.9...

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grant for Community Mental Health Services (93.958) Audit Report Reference: 2023-016 Anticipated Completion Date: SFY 2024-25 Corrective Action Planned: The Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by the Federal Funding Accountability and Transparency Act (FFATA). OMH will implement policies, procedures, and/or internal controls in SFY2024- 25 to ensure the agency’s awareness of this requirement and will report on the amounts passed through to subrecipients and subcontractors going forward.

View Audit 8503

Finding 6547 (2023-014)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring

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) (ALN # [s]): Social Services Block Grant (93.667) Audit Report Reference: 2023-014 Anticipated Comp...

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) (ALN # [s]): Social Services Block Grant (93.667) Audit Report Reference: 2023-014 Anticipated Completion Date: March 31, 2024 Corrective Action Planned: The Office of Children and Family Services (OCFS) will review current monitoring procedures to determine whether changes need to be made to strengthen programmatic oversight in determining if participants were eligible to receive services under the Social Services Block Grant (SSBG). The scope and schedule of monitoring activities done by OCFS to review the eligibility of individuals within SSBG Title XX claims will be determined based on the annual subrecipient risk assessment tool.

View Audit 8503

Finding 6546 (2023-013)

Significant Deficiency 2023

State of New York

NY

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) CCDF Cluster (93.575 & 93.596) Ad...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) CCDF Cluster (93.575 & 93.596) Adoption Assistance (93.569) Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2023-013 Anticipated Completion Date: 5/31/2024 Corrective Action Planned: The Office of Temporary and Disability Assistance (OTDA) Division of Budget, Finance and Data Management (DBFDM), in coordination with the New York State Office of Information Technology Services (ITS) has initiated a corrective action solution to address the recommendation to prevent individuals with access rights that allow them to perform provisioning activities from reviewing their own access rights. 1) In March 2023, OTDA formally entered a request to ITS to enhance the logic within the Automated Claiming System (ACS) application to prevent application users from validating their own access rights. 2) In May 2023, DBFDM sent email communications to all individuals with access rights that allow them to review their own access requesting that they do not do so. 3) In October 2023, ITS promoted the enhanced logic within the ACS application into the User Acceptance Testing environment (UAT) for testing and verification. 4) It is anticipated that this enhancement will be included in the annual ACS application release and promoted into the production environment in May 2024. OTDA will explore implementing a procedure to remove ACS accounts within a standard number of days with intention to strengthen its current controls.

View Audit 8503

Corrective Action Plans

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