Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Cause The condition found is due to the design of controls in place over monitoring procedures not requiring that documentation to be maintained to evidence monitoring performed over school. The Department’s subrecipient monitoring policy includes the performance of fiscal monitoring procedures; however, the Department did not implement this process for all of the “receivership” schools during the period under audit. Further timing between the implementation of the Department’s corrective action plan from a prior year finding to ensure all evidence of monitoring procedures were properly documented and maintained by the Department was not implemented to ensure compliance during the fiscal year. Possible Asserted Effect Failure to perform fiscal monitoring activities over subrecipients may result in in undetected noncompliance and improper administration of the Federal program in accordance 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 the Department review its existing internal controls and policies and procedures over subrecipient monitoring to ensure the evidence of its monitoring procedures performed over subrecipients be 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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