Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Federal Agency:

United States Department of Education

Federal Program:

Title I Grants to Local Educational Agencies (84.010) Special Education Cluster (IDEA) (84.027 and 84.173) Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants (84.367) School Improvement Grants (84.377)

Federal Award Numbers:

S010A160032, S010A170032, and S010A18003 H027A160104, H027A170104, and H027A180104 H173A160110, H173A170110, and H173A180110 S367A160031, S367A170031, S367A180031, and S367B160029 S377A140033, S377A150033, and S377A160033

Federal Award Years:

2014, 2015, 2016, 2017, and 2018

State Agency:

State Education Department

Reference:

2019-033

Criteria Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Audits , section 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. Additionally, 2 CFR 200.514(c)(4) states when internal control over some or all of the compliance requirements for a major program are likely to be ineffective in preventing or detecting noncompliance, the planning and performing of testing described in paragraph (c)(3) of this section are not required for those compliance requirements. However, the auditor must report a significant deficiency or material weakness in accordance with section 200.516, respectively, assess the related control risk at the maximum, and consider whether additional compliance tests are required because of ineffective internal control. Condition During our testwork, as a result of the deficiencies identified in the general information technology control (GITC) environment over the State of New York Department of Education’s (the Department’s) grant management system known as Cafe, we were unable to perform adequate procedures to satisfy ourselves that certain award notification and period of performance automated controls within Cafe were operating effectively. Specifically, we were unable to rely upon management’s monitoring of system changes to ensure all changes are authorized as management was unable to provide evidence to support the completeness of the list of changes used in the monitoring control. While we were unable to rely on the internal controls over compliance related to period of performance and award identified, our test work did not identify any instances of noncompliance related to these compliance requirements.

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