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. Questioned Costs None. Recommendation

We recommend the Department to enhance its current policies and procedures to ensure that internal controls are in place to timely reconcile expenditures claimed and reported through its periodic reporting to the Federal awarding agency are timely requested for reimbursement. Views of Responsible Officials Recommendation accepted. Effective September 2017, the Department updated its monitoring process. Please see corrective action plan for further details.

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