Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

March 31, 2019

Possible Asserted Effect Failure to follow the State’s Guide to Fiscal Operation policy may result in the Department not complying with the funding techniques of the Treasury State agreement or Subpart B. Questioned Costs

Cannot be determined Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Recommendation

We recommend the State continue to follow its revised process within the Statewide Financial System to ensure agency payments are made prior to drawing federal funds in accordance with 31 CFR 205 inclusive of the Treasury-State agreement. Views of Responsible Officials Recommendation accepted. Reference the corrective action plan for further details.

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