Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Under the New York State Treasury State Agreement, post settlement funding techniques were required for the following federal awards: • Special Supplemental Nutrition Program for Women, Infants, and Children (CFDA No. 10.557) • Child and Adult Care Food Program (CFDA No. 10.558) • Child Support Enforcement (CFDA No. 93.563) • Children’s Health Insurance Program (CFDA No. 93.767) The following federal programs of the State were not part of the New York State Treasury-State Agreement and followed Subpart B of 31 CFR 205 and required that the minimum time elapsed between the payment of expenditures and the draw from the Federal Government be minimized:

• Block Grant for Prevention and Treatment of Substance Abuse (CFDA No. 93.959 • Maternal and Child Health Services Block Grant to the States (CFDA No. 93.994)

For the period April 1, 2018 through July 31, 2018, the following issues were identified in in accordance with the about referenced criteria:

For 0 out of 35 other than personal service expenditures under the Special Supplemental Nutrition Program for Women, Infants, and Children program selected for testwork, the State did not draw federal funds in accordance with the prescribed funding technique within the New York State Treasury-State Agreement. For 0 out of 15 expenditures under the Child and Adult Care Food Program to the States program selected for testwork, the State was reimbursed from the Department of Health and Human Services more than three days in advance of the State’s disbursement of funds to the subrecipients. For 7 out of 41 expenditures under the Child Support Enforcement program selected for testwork, the State did not draw federal funds in accordance with the prescribed funding technique within the New York State Treasury-State Agreement. For 0 out of 8 monthly insurance provider payments under the Child Health Insurance Program selected for testwork, the State did not draw federal funds in accordance with the prescribed funding technique within the New York State Treasury-State Agreement. For 15 out of 22 expenditures under the Block Grant for Prevention and Treatment of Substance Abuse program selected for testwork, the State was reimbursed from the Department of Health and Human Services more than three days in advance of the State’s disbursement of funds to the subrecipients. For 7 out of 36 expenditures under the Maternal and Child Health Services Block Grant to the States program selected for testwork, the State was reimbursed from the Department of Health and Human Services more than three days in advance of the State’s disbursement of funds to the subrecipients. For the period August 1, 2018 to March 31, 2019, for the identified expenditures from each of the programs identified, all cash drawdowns were in accordance with the appropriate federal statues, regulations, and terms and conditions of federal awards. Specifically:

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