Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Federal Agency:

U.S. Department of Education

Federal Program:

Rehabilitation Services – Vocational Rehabilitation Grants to States (84.126)

Federal Award Numbers:

H126A160047, H126A170047, H126A180047

Federal Award Years:

2016, 2017, and 2018

State Agency:

State Education Department

Reference:

2018-015

Criteria Title 29 U.S. Code Part 722 (29 USC 722), Eligibility and individualized plan for employment , section 722(a)(6)(A) states the designated State unit shall determine whether an individual is eligible for vocational rehabilitation services under this subchapter within a reasonable period of time, not to exceed 60 days, after the individual has submitted an application for the services unless: (A) exceptional and unforeseen circumstances beyond the control of the designated State unit preclude making an eligibility determination within 60 days and the designated State unit and the individual agree to a specific extension of time; or (B) the designated State unit is exploring an individual’s abilities, capabilities, and capacity to perform in work situations under 29 USC 722(2)(B). Additionally, Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements , section 200.303(a) states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition The State Education Department (the Department) did not have effective internal controls to monitor for and maintain documentation of the timely participant eligibility determinations were made within 60 days after the submission of an application for services by the participant. The Department’s district offices perform individual eligibility determinations. During our testwork over eligibility we noted, for 7 of 65 individual eligibility determinations made during the State Fiscal Year ended March 31, 2018, that the determination was made beyond the required 60 days. Additionally, for 1 of 65 individual eligibility determinations made during the State Fiscal Year ended March 31, 2018, we noted the Department did not maintain support for the ACCES-VR counselor’s review and approval of the eligibility determination as documented by a signature on the Eligibility/Significance of Disability Case Note.

55

(Continued)