Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Possible Asserted Effect Failure to perform and document a risk assessment over each building to determine appropriate subrecipient monitoring procedures may result in the subrecipient monitoring procedures being inadequate or inappropriate to detect noncompliance with laws, regulations, and the terms and conditions of the award. Statistical Sampling The samples were not intended to be and were not a statistically valid sample. Repeat Finding A similar finding was included in the prior year Single Audit Report as finding 2017-019 at page 51. Questioned Costs None. Recommendation We recommend that the Department review its existing internal controls and policies and procedures over subrecipient monitoring, relative to risk assessments, and implement additional procedures as necessary to ensure risk assessments are performed and documented over each individual building LEA to consider the factors noted in 2 CFR 200.331(b). 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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