Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Cause The cause of condition resulted from the Department’s untimely communication of the Maintenance of Effort calculation by the Office of State Aid to the P-12 Administrative Support Office. Additionally, vacancies at multiple supervisory levels in the Office of State Aid may have contributed to the breakdown communications. Possible Asserted Effect Failure to adequately communicate the results of the Department’s MOE calculation to the respective P-12 Administrative Support Office and Office of Audit Services may result in a delay in appropriate actions being taken against an LEA should it not maintain sufficient Federal expenditures. Should the maintenance of effort results not be communicated timely, the Department may not reduce the amount of funding and in the exact proportion by which the LEA fails to maintain effort by falling below 90% of both the combined fiscal effort per student and aggregate expenditures using the measure more favorable to the LEA. Statistical Sampling The samples were not intended to be, and were not, a statistically valid sample. Questioned Costs Cannot be determined. Recommendation We recommend that the Department’s Office of State Aid update their internal controls procedures to ensure timely communication of annual MOE calculation and results to the respective program office to ensure that LEAs not meeting such requirements have the amount of their allocation appropriately reduced. Views of Responsible Officials Recommendations accepted. Policy and procedures will be updated.

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