Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Repeat Finding A similar finding for the Office was included in the 2018 Single Audit Report as finding number 2018-012 on pages 47–49. Recommendation We recommend the Office continue to review its subrecipient monitoring procedures to ensure adequate procedures are performed over subrecipients in accordance with 45 CFR 75.352(d) and 45 CFR 75.352(e). This would include the Office begin to utilize its risk assessment performed to determine appropriateness of its subrecipient monitoring procedures. The Office should also develop written policies and procedures to help ensure that it is able to identify the federal statutes, regulations, and terms and conditions, and it must comply with and implement measures whereby it can evaluate and monitor its compliance and to take prompt action when instances of noncompliance are identified and to take appropriate measures. Views of Responsible Officials Recommendation accepted. Corrective action is in progress. See corrective action plan for more details.

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