Objective

To determine the extent of the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts (Report 2017-S-29).

About the Program

The Office for People With Developmental Disabilities (OPWDD) is responsible for coordinating services for more than 140,000 New Yorkers with developmental disabilities. Family Support Services (FSS) are designed to help families care for a relative with a developmental disability at home. OPWDD contracts with three entities within the Young Adult Institute Network (YAI Network) to provide FSS in the New York City Metropolitan Area. OPWDD reimburses providers, based on actual program expenses, up to the contracted amount. FSS providers report program expenses on their annual Consolidated Fiscal Reports (CFRs). The expenses reported on the CFRs must fully comply with the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual) regarding the eligibility of costs and documentation requirements.

Our initial audit report, which was issued on September 5, 2018, examined whether OPWDD was providing effective oversight of FSS contracts with entities within the YAI Network to ensure claimed expenses as reported on the CFRs were program appropriate and consistent with contract requirements, including the CFR Manual. We found that OPWDD needed to improve its fiscal oversight of the YAI Network. For example, OPWDD had not established controls to ensure the expenses claimed by the YAI Network were reasonable, necessary, allowable, supported, and consistent with requirements.

Key Finding

OPWDD officials made significant progress in addressing the problems we identified in the initial audit. Of the initial report’s three audit recommendations, two were implemented and one was partially implemented.

OPWDD is not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for officials to provide information on any actions that are planned to address unresolved issues identified in this report.