Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

consistent with the Food and Nutrition Service (FNS) instructions ( Form FNS-778 Instructions ). Management has not updated its process for these reports to record the amounts in columns 1 through 9 of line l to ensure they are properly captured as part of the total of column 10 of line l. Possible Asserted Effect Failure to adequately ensure the completeness and accuracy of the amounts reported on federal financial reporting may result in inaccurate reporting to the U.S. Department of Agriculture and may impact its ability to effectively monitor and evaluate the State’s performance relative to SNAP. Questioned Costs None Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Recommendation We recommend the Office update its policies and procedures to ensure there is an enhanced level of precision in its review of the Office’s internal FNS reporting reconciliation worksheet to ensure only authorized amounts issued prior to the reporting period are included within the reconciliation worksheet. Additionally, we recommend the Office revise its policies and procedures to ensure that SAE grants are recorded in the SF-425 FNS 778/778a periodic reports in columns 1 through 9, consistent with the guidance of the FNS instructions and the U.S. Department of Agriculture. Views of Responsible Officials Recommendation accepted. Corrective action is implemented.

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