Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

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 2017-011 on pages 33–35 and finding number 2017-009 on pages 29–30. Questioned Costs Cannot be determined. Recommendation We recommend that the Office implement its subrecipient monitoring policies, procedures, and internal controls to help ensure it is monitoring subrecipients in accordance with 45 CFR 75.352(d) and 45 CFR 75.352(e). The Office should also develop written policies and procedures to help ensure it is able to identify the Federal statutes, regulations, and terms and conditions it must comply with and implement measures whereby it can evaluate and monitor its compliance and to take prompt action when instances of noncompliance are identified and to take reasonable measures. Views of Responsible Officials Recommendation accepted. New policies, procedures and internal controls are being developed, and the implementation of the new procedures are in progress. See corrective action plan for more details.

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