Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Questioned Costs Cannot be determined. Recommendation

We recommend the Department to continue working on the implementation of its monitoring tracking database to (1) identify all subrecipients required to have a Single Audit, (2) ensure that sanctions are imposed in a timely manner for subrecipients that do not submit timely Single Audit reports, and (3) issue management decisions within six months for all Single Audit reports that contain findings relevant to the Department’s programs. In the interim, we recommend that manual internal control procedures be implemented by the Department to ensure that all subrecipients that require a single audit to be completed submit the report on a timely basis and, if applicable, respond to management decision letters be issued by the Department. Views of Responsible Officials Recommendation accepted. The Department has already implemented significant process enhancements in this area. Reference the corrective action plan for further details.

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