Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Cause The condition found was primarily due to the timing of when the Office developed and implemented its risk assessment procedures. Possible Asserted Effect Failure to perform a timely risk assessment over each subrecipient to determine appropriate subrecipient monitoring procedures may result in procedures that are insufficient to detect noncompliance with laws, regulations, and the terms and conditions of the award. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding A similar finding was included in the 2017 Single Audit Report as finding number 2017-010 on pages 31– 32. Questioned Costs None. Recommendation We recommend that the Office continue to utilize its risk assessment procedures developed during the current year and utilize the results of the risk assessment performed to determine the appropriateness of its subrecipient monitoring procedures. Views of Responsible Officials Recommendation accepted. Agency is working on improvements to the risk assessment tool and process to improve the efficiency of its completion and increase its effectiveness. See corrective action plan for more details.

29

(Continued)