Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Repeat Finding A similar finding was included in the 2017 Single Audit Report as finding number 2017-004 on pages 18– 19. Questioned Costs None. Recommendation We recommend that the Office continue to utilize its management review controls related to cash drawdowns from federal awards at grant closures to ensure that adequate supporting documentation is maintained for the amount drawn that was reported on Form OCSE-396 but not yet drawn from the grant award. Views of Responsible Officials Agreed. Agency has developed new controls and implemented significant process enhancements in this area. Reference the corrective action plan for further details.

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