Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Possible Asserted Effect Failure to identify missing application signatory pages, which includes an attestation related to suspension and debarment, could allow the Department to grant federal funds to an LEA whom is suspended and/or debarred from receiving federal funds. Questioned Costs None Statistical Sampling The samples were not intended to be, and were not, a statistically valid sample. Recommendation We recommend the Department review its existing internal controls and policies and procedures over the Special Education application process and implement additional procedures as necessary to ensure LEA application attestations are reviewed to ensure all signed pages are provided. Views of Responsible Officials Recommendation accepted. Corrective action in progress. Reference the corrective action plan for further details.

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