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 condition found is due to ineffective internal controls in the Department related to the documentation of the review and approval of the participant IPE. Possible Asserted Effect The effect of failing to ensure all IPEs are reviewed and approved by both the VR counselor, and the participant could result in expenditures or charges to the program for which the counselor and participant did not agree and that may not directly relate to the participant’s employment goals. This increases the risk of costs being claimed that are inconsistent with the laws, regulations, and terms and conditions of grant agreements of the Federal programs. 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 Department strengthen its existing internal controls to ensure all participant’s IPEs are reviewed and approved by both the appropriate individuals and the VR counselor, and documentation of the approval is maintained. Views of Responsible Officials Recommendations accepted. Policy and procedures will be updated, and the implementation of new procedures are in progress.

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