Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

• Section 8 Project-Based Cluster (14.195) • Community Development Block Grant/State’s program and Non-Entitlement Grants in Hawaii (14.228) • Home Investment Partnership Program (14.239) • Highway Planning and Construction Cluster (20.205, 20.219) • WIA/WIOA Cluster (17.258, 17.259, 17.278) • Student Financial Aid Cluster (84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, 93.364) • Rehabilitation Services – Vocational Rehabilitation Grants to States (84.126) • English Language Acquisition State Grants (84.365) • School Improvement Grants (84.377) • Immunization Cooperative Agreements (93.268) • Child Support Enforcement (93.563) • CCDF Cluster (93.575, 93.596) • Basic Health Program (Affordable Care Act) (93.640) • Foster Care Title IV-E (93.658) • Adoption Assistance (93.659) • Social Services Block Grant (93.667) • Medicaid Cluster (93.775, 93.777, 93.778) • Children’s Health Insurance Program (93.767) • Block Grant for Prevention and Treatment of Substance Abuse (93.959) • Maternal and Child Health Services Block Grant to the States (93.994) • Homeland Security Grant Program (97.067)

(h) Dollar threshold used to distinguish between Type A and Type B programs: $105,612,213

(i) Auditee qualified as a low-risk auditee: No

(2) Findings Relating to the Financial Statements Reported in Accordance with Government Auditing Standards No material weaknesses or material instances of noncompliance have been identified in our audit of the financial statements. However, we identified one deficiency in internal control that we consider to be a significant deficiency in internal control over financial reporting; this significant deficiency relates to the accounting and reporting of amounts payable to local governments for emergency management public assistance grants. Refer to the separately issued report dated July 25, 2018 for specific details regarding these findings.

(3) Findings and Questioned Costs Relating to Federal Awards

See accompanying pages 19 through 136.

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