Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Possible Asserted Effect Failure to adequately communicate changes in award identification information could result in the subrecipient not being able to adequately track and report the subawards received resulting in errors being reported on the schedule of expenditures of federal awards within a subrecipient’s annual single audit report and not being able to comply with required terms and conditions of the federal award. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs None. Recommendation We recommend that the Office continue to enhance its reporting to the subrecipients of the federal program to ensure all award identification information required under 45 CFR 75.352(a) is provided to the subrecipients of the Office as data element changes or funding is passed-through. Views of Responsible Officials Recommendation accepted. New policies and procedures will be developed to ensure all required information is provided to each subrecipient including any changes.

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