Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Federal Agency:

United States Department of Agriculture United States Department of Health and Human Services United States Department of Labor

Federal Program:

Special Supplemental Nutrition Program for Women, Infants, and Children (10.557) Unemployment Insurance (17.225) Child Care and Development Fund Cluster (93.575, 93.596) Block Grant for Prevention and Treatment of Substance Abuse (93.959) Maternal and Child Health Services Block Grant to the States (93.994) 201616W500344, 201717W100344, 201717W500344, 201817W100644, 201818W100344, 201818W100644, 201918W100344, 201918W100644, 201919W100344, and 201919W100644 UI-31309-18-55-A-36 and UI-32616-19-55-A-36

Federal Award Numbers:

1601NYCCDF and G1601NYTANF 17B1NYSAPT and 18B1NYSAPT 17B04MC30630, 18B04MC31505, and 19B04MC32560

Federal Award Years:

2016, 2017, 2018, and 2019

State Agency:

Office of General Services

Reference:

2019-040

Criteria Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards , section 75.303(a) and 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, 45 CFR 75.514(c)(4) and 2 CFR 200.514(c)(4) also 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 45 CFR 75.516 and 2 CFR 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 test work, deficiencies were identified in the general information technology control (GITC) environment at a third-party software service provider (the Provider) with which the Office of General Service’s (OGS) contracts the Leave and Accrual Tracking System (LATSnet) for select State of New York agencies.

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