Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Additionally, for 3 of 72 schools (project years) selected for testwork, the LEA did not submit their forms to the Department, and the Department was unable to provide documentation to support they had followed up on the forms. Cause The condition found is due to the control not operating effectively ensuring all exam certificates are signed before acceptance by the Department. Possible Asserted Effect Failure to obtain representation from LEAs may result in the Department not operating the federal program in accordance with federal statues, regulations, and term and conditions of federal awards. Failure to ensure the certificates are obtained and fully completed could result in LEAs not having implemented the appropriate policies and procedures related to system security and the Department being unaware the LEA is not in compliance. 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 assessment system security process and implement additional procedures as necessary to ensure LEA certificates are reviewed and that all appropriate required signatures are provided and all required forms are obtained from all LEAs. Views of Responsible Officials Recommendation accepted. Corrective action in progress. Reference the corrective action plan for further details.

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