Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Condition During the fiscal year ended March 31, 2019, the Department of Health (the Department) passed through $242,243,000 under the Child and Adult Care Program, $17,950,000 under the Maternal and Child Health Services Block Grant, and $482,883,000 under the Special Supplemental Nutrition for Women, Infants and Children to local districts to provide programmatic services. The Department’s policies and procedures and internal controls are not designed effectively to ensure that the CFDA number is communicated at the time of disbursement of federal funds to subrecipients. Cause The cause of the condition is due to the Department not having policies or procedures to ensure that the CFDA number is communicated at the time of disbursement as required by 2 CFR 200.331(a)(1)(xi) and 45 CFR 75.352(a)(1)(xi). Possible Asserted Effect Failure to provide award identification information including the CFDA number at the time of disbursement as prescribed in 2 CFR 200.331 and 45 CFR 75.352(a)(1)(xi) may result in the Department not being in compliance with its responsibility as a pass-through entity in accordance with federal statutes, regulations, and terms and conditions of its federal awards. Questioned Costs None Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding A similar finding for the Department was included in the 2018 Single Audit Report as finding number 2018-044 at page 123–125. Recommendation We recommend that the Department establish policies or procedures to ensure that the CFDA number is communicated at the time of disbursement as required by 2 CFR 75.331(a)(1)(xi) and 45 CFR 75.352(a)(1)(xi). Views of Responsible Officials Recommendation accepted. Corrective action in progress. Reference the corrective action plan for further details.

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