Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Statistical Sampling The sample was not intended to be and was not a statistically valid sample. Repeat Finding A similar finding for the Department was included in the prior year Single Audit Report as finding number 2017-030 at page 80. Questioned Costs Cannot be determined. Recommendation We recommend that the Department continue to monitor this process to ensure all recouped BHP funds are tracked, and any related interest earned is properly calculated and applied against subsequent BHP expenditures. Views of Responsible Officials Recommendation accepted. The Department will continue to monitor its existing process to ensure that all recouped funds and earned interest is properly applied against BHP expenditures. Please see corrective action plan for further details.

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