Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Federal Agency:

U.S. Department of Labor

Federal Program:

WIA/WIOA Adult Program (17.258) WIA/WIOA Youth Activities (17.259) WIA/WIOA Dislocated Worker Formula Grants (17.278)

Federal Award Numbers:

AA-25371-14-55-A-36, AA-26797-15-55-A-36, AA-28334-16-55-A-36, AA-30767-17-55-A-36

Federal Award Years:

2014, 2015, 2016 and 2017

State Agency:

Department of Labor

Reference:

2018-046

Criteria Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements , section 200.331(b) states all pass-through entities must evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring described in paragraphs (d) and (e) of this section, which may include consideration of such factors as:

(1) The subrecipient’s prior experience with the same or similar subawards;

(2) The results of previous audits including whether or not the subrecipients receives a Single Audit in accordance with Subpart F – Audit Requirements of this part, and the extent to which the same or similar subaward has been audited as a major program;

(3) Whether the subrecipient has new personnel or new or substantially changed systems; and

(4) The extent and results of Federal awarding agency monitoring (e.g., if the subrecipient also receives Federal awards directly from a Federal awarding agency). Additionally, Title U.S. Code of Federal Regulations Part 683 (20 CFR 683), Administrative Provisions Under Title I of the Workforce Innovation and Opportunity Act , section 683.410(b)(2) states the State monitoring system must:

(i) Provide for annual on-site monitoring reviews of local areas’ compliance with 2 CFR part 200, as required by sec. 184(a)(3) of WIOA;

(ii) Ensure that established policies to achieve program performance and outcomes meet the objectives of WIOA and the WIOA regulations;

(iii) Enable the Governor to determine if subrecipients and contractors have demonstrated substantial compliance with WIOA and Wagner-Peyser Act requirements;

(iv) Enable the Governor to determine whether a local plan will be disapproved for failure to make acceptable progress in addressing deficiencies, as required in sec. 108(e) of WIOA; and

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