Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

reimbursed to the subrecipients, no documentation was provided evidencing the Office (the pass-through entity) had identified the dollar amount made available under each Federal award. Cause The condition found is due to the Office not providing any communications for required award identification information per 45 CFR 75.352(a) as identified above for awards passed through to subrecipients through reimbursement of quarterly expenditure claims rather than allocations of funding. Possible Asserted Effect Failure to adequately communicate changes in award identification information could result in the subrecipients not being able to adequately track and report the subawards received resulting in errors being reported on the subrecipient’s annual schedule of expenditures of federal awards and result in noncompliance with required terms and conditions of the federal award. Questioned Costs None Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding A similar finding was included in the 2018 Single Audit Report as finding number 2018-013 on pages 50–52. Recommendation We recommend that the Office enhance its revised policies and procedures related to the communication of award identification information as prescribed in 45 CFR 75.352 for all new awards and open awards available to be utilized by its subrecipients. Views of Responsible Officials Recommendation accepted. Corrective action is in progress. See corrective action plan for more details.

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