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 risk assessment procedures over each provider may result in the use of federal funding provided under the federal award not being used in compliance with Federal statues, regulations, and the terms and conditions of the subawards. Statistical Sampling The sample was not intended to be and was not a statistically valid sample. Questioned Costs None. Recommendation We recommend that OASAS review its existing internal controls and policies and procedures over subrecipient monitoring to ensure each provider is considered in the risk assessment for fiscal reviews. Views of Responsible Officials Recommendation accepted. OASAS has developed internal controls, policies and procedures to ensure fiscal reviews are considered in the risk assessment process.

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