Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

followed-up, or appropriate action was taken and is necessary issued a management decision pertaining to the audit finding in accordance with 45 CFR 75 or 2 CFR 200, as applicable.

For 2 of 25 subrecipients selected for testwork receiving Maternal and Child Health Services Block Grant to the States fund from the Department, we noted management did not obtain and review the subrecipients single audit report during the State fiscal year and perform monitoring activities as noted in 45 CFR 75.352(d). The Department had requested the subrecipients provide a single audit report; however, the subrecipients did not provide their report and the Department did not perform any follow-up with the subrecipients to obtain the single audit report. Additionally, for 1 out of 21 subrecipients whose single audit report management obtained and reviewed, we noted management did not complete a management determination letter providing evidence of management’s decisions of any audit findings pertaining to the Federal award. For 32 of the 40 subrecipients selected for testwork receiving Child and Adult Care Food Program funds from the Department, we noted that management did not identify if the subrecipient was required to have a single audit during the State fiscal year and perform monitoring activities as noted in 2 CFR 200.331(d). Additionally, for the Children’s Health Insurance Program, we noted management did not obtain and review the subrecipients single audit reports during the State fiscal year and perform monitoring activities as noted in 45 CFR 75.352(d). Additionally, for the Children’s Health Insurance Program, we noted management did not obtain and review the subrecipients single audit reports during the state fiscal year and perform monitoring activities as noted in 45 CFR 75.352(d) Cause The condition is due to the Department not having implemented its single audit tracking database system during the State fiscal year. A tracking database helps ensure appropriate monitoring activities are performed over subrecipients to determine that the subaward is administered in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Further, other monitoring controls were not designed at a level of precision to ensure that all subrecipient single audit reports were requested, obtained, and timely reviewed. Possible Asserted Effect Failure to properly obtain and review subrecipient single audit reports may result in the use of federal funding not being in compliance with Federal statues, regulations, and the terms and conditions of subawards. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding A similar finding for the Office was included in the 2017 Single Audit Report as finding number 2017-031 at page 82 for the Material and Child Health Services Block Grant and finding number 2015-020 at pages 67– 68 for the Children’s Health Insurance Program in the 2015 Single Audit Report.

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