Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Office’s policies and procedures over fiscal subrecipient monitoring activities were solely limited to obtaining and reviewing subrecipients’ single audit reports for fiscal monitoring activities without consideration of the results of the single audit reports. Possible Asserted Effect The lack of written policies and procedures and failure to perform sufficient monitoring activities over subawards provided to subrecipients could result in the use of federal funding provided under the federal award not being spent in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Statistical Sampling The sample was not intended to be and was not a statistically valid sample. Questioned Costs Cannot be determined. Recommendation We recommend that the Office enhance its subrecipient monitoring policies, procedures, and internal control to help ensure the Office 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 ensure that 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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