Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

(1) Summary of Auditors’ Results

(a) Type of report issued on whether the financial statements were prepared in accordance with generally accepted accounting principles: Unmodified

(b) Internal control deficiencies over financial reporting disclosed by the audit of the financial statements:

• •

Material weaknesses: No

Significant deficiencies: Yes

(c) Noncompliance material to the financial statements: No

(d) Internal control deficiencies over major programs disclosed by the audit:

• •

Material weaknesses: Yes

Significant deficiencies: Yes

(e) Type of report issued on compliance for major programs: Unmodified except for:

Qualified Opinions •

Adoption Assistance (93.659)

• Basic Health Program (Affordable Care Act) (93.640) • Block Grant for Prevention and Treatment of Substance Abuse (93.959) • CCDF Cluster (93.575, 93.596) • Children’s Health Insurance Program (93.767) • Child and Adult Care Food Program (10.558) • Child Support Enforcement (93.563) • Community Development Block Grants/State’s program and Non-Entitlement Grants in Hawaii (14.228) • Foster Care – Title IV-E (93.658) • Medicaid Assistance Program (93.778) • Maternal and Child Health Services Block Grant to the States (93.994) • School Improvement Grants (84.377) • Social Services Block Grant (93.667) • Special Supplemental Nutrition Program of Women, Infants, and Children (10.557)

(f) Audit findings that are required to be reported in accordance with 2 CFR 200.516(a): Yes

(g) Major programs:

• Special Supplemental Nutrition Program for Women, Infants, and Children (10.557) • Child and Adult Care Food Program (10.558)

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