Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

(1) Summary of Auditors’ Results

a. Type of report issued on whether the financial statements were prepared in accordance with generally accepted accounting principles: Unmodified

b. Internal control deficiencies over financial reporting disclosed by the audit of the financial statements:

• •

Material weaknesses: Yes

Significant deficiencies: Yes

c. Noncompliance material to the financial statements: No

d. Internal control deficiencies over major programs disclosed by the audit:

• •

Material weaknesses: Yes

Significant deficiencies: Yes

e. Type of report issued on compliance for major programs: Unmodified except for:

Qualified Opinion • Special Education Cluster (IDEA) (84.027 and 84.173) • Child Support Enforcement (93.563) • CCDF Cluster (93.575 and 93.596) • Foster Care – Title IV-E (93.658) • Adoption Assistance (93.659) • Social Services Block Grant (93.667) • Medicaid Cluster (93.775, 93.777, and 93.778) • Maternal and Child Health Services Block Grant to the States (93.994)

f. Audit findings that are required to be reported in accordance with 2 CFR 200.516(a): Yes

g. Major programs:

•

SNAP Cluster (10.551 and 10.561)

• WIC Special Supplemental Nutrition Program for Women, Infants, and Children (10.557) • Child and Adult Care Food Program (10.558) • Community Development Block Grant/State’s program and Non-Entitlement Grants in Hawaii (14.228) • Unemployment Insurance (17.225) • Title I Grants to Local Educational Agencies (84.010) • Special Education Cluster (IDEA) (84.027 and 84.173)

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