Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Cause The cause of the conditions found is primarily due to a lack of effective monitoring and review controls in place to ensure that eligibility determinations are properly made and documented within 60 days of submission of the participant’s application. Possible Asserted Effect The effect of the condition found may result in federal funds being awarded to participants that are not eligible, as defined by the laws, regulations, and terms and conditions of the grant agreements of the Federal program. Statistical Sampling The sample was not intended to be and was not a statistically valid sample. Repeat Finding A similar finding for the Office was included in the prior year Single Audit Report as finding number 2017-016 at page 44. Questioned Costs None. Recommendation We recommend that the Department review and update its existing policies and procedures over individual eligibility determinations to ensure that case file reviews are performed to ensure that eligibility determinations are made within the 60-day requirement or that appropriate documentation is completed to support the basis for the extension of time required. Views of Responsible Officials Recommendations accepted. Policy and procedures will be updated, and the implementation of new procedures are in progress.

56

(Continued)