Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Questioned Costs None. Recommendation

We recommend the State to enhance its process including its management review control to ensure the proper classification of subrecipient expenditures for SEFA reporting purposes. Additionally, we recommend the Department review its policies and procedures to ensure consistent presentation in accordance with USDA requirements. Views of Responsible Officials Recommendation accepted, and corrective action implemented.

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(Continued)