Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

(x) Name of Federal awarding agency, pass-through entity, and contract information for awarding official of the pass-through entity;

(xi) CFDA Number and Name; the pass-through entity must identify the dollar amount made available under each Federal award and the CFDA number at time of disbursement;

(xii) Identification of whether the award is R&D; and

(xiii) Indirect cost rate for the Federal award (including if the de minimis rate is charged per Section 200.414).

Additionally, 2 CFR 200.303(a) states the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition The Office’s policies and procedures are not designed to ensure that changes in data elements under subaward modifications are provided to subrecipients as required by 2 CFR 200.331(a). During the fiscal year ended March 31, 2019, the Office of Temporary and Disability Assistance (the Office) passed through $349,154,784 under the State Administrative Matching Grants for the Supplemental Nutrition Assistance Program federal program (CFDA No. 10.561) to local district offices. The Office’s pass-through recipients for the program are local district social services offices (subrecipients) of the State of New York which had a funding relationship under the program established by the State of New York Laws of 1997. Quarterly, the Federal Government provides a notice of grant awards to the Office for the federal program. The Office was unable to provide evidence of its communication to the subrecipients of the new data elements in the notice of grant award. Specifically, the following information was not provided to the subrecipients:

1) Federal Award Identification Number (FAIN)

2) Federal Award Date

3) Subaward Period of performance Start and End Date

4) Federal award project description

5) Identification of whether the award is research and development (R&D).

Cause The condition found is primarily due the lack of written policies and procedures to ensure that all required award identification information per 2 CFR 200.331(a) is communicated to the subrecipients for each federal subaward period and/or data element changes from subsequent subaward modifications (i.e., quarterly or annually).

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