Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

• Supporting Effective Instruction State Grants (formerly Teacher Quality State Grants) (84.367) • School Improvement Grants (84.377) • Child Support Enforcement (93.563) • CCDF Cluster (93.575 and 93.596) • Basic Health Program (Affordable Care Act) (93.640) • Foster Care – Title IV-E (93.658) • Adoption Assistance (93.659) • Social Services Block Grant (93.667) • Children’s Health Insurance Program (93.767) • Medicaid Cluster (93.775, 93.777, and 93.778) • Block Grants for Prevention and Treatment of Substance Abuse (93.959) • Maternal and Child Health Services Block Grant to the States (93.994) • Disaster Grants – Public Assistance (Presidentially Declared Disasters) (97.067) (2) Findings Relating to the Financial Statements Reported in Accordance with Government Auditing Standards The State had material weaknesses in internal control over financial reporting relating to (1) the accounting and reporting of amounts relating to the State’s cumulative expenditures that applicants have reported as incurred on approved open emergency management public assistance projects for which they have not yet been reimbursed, limited to the amount eligible for Federal and State funding and (2) the accounting and reporting of management’s estimated amounts relating to Medicaid liabilities and manufacturer drug rebate receivables. Additionally, the State has significant deficiencies in internal control over financial reporting relating to (1) the State’s monitoring of the service organization associated with the Electronic Benefit Transfer (EBT) process associates with the States’ Supplemental Nutrition Assistance Program and (2) deficiencies in general information technology controls related to the untimely removal of logical access in 12 information technology environments across the State and user access review controls in 7 information technology environments across the State. h. Dollar threshold used to distinguish between Type A and Type B programs: $110,432,235 i. Auditee qualified as a low-risk auditee: No

Refer to the separately issued report dated July 28, 2019 for specific details regarding these findings.

(3) Findings and Questioned Costs Relating to Federal Awards See accompanying pages 18 to 118.

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(Continued)