Institutional Federal Compliance Report 2021

STATE OF NEW YORK

Schedule of Findings and Questioned Costs

Year ended March 31, 2018

Cause The Department’s internal controls over subrecipient monitoring were not operating in a manner to ensure that all on-site and desk reviews required by Department policy were performed timely. Possible Asserted Effect Failure to perform program monitoring activities over subrecipients in a timely manner may result in undetected noncompliance and subrecipients not properly administering the Federal program in accordance with laws, regulations, and the terms and conditions of the award. Statistical Sampling The samples were not intended to be, and were not, statistically valid samples. Questioned Costs Cannot be determined. Recommendation We recommend that the Department ensure its existing internal controls and policies and procedures over subrecipient monitoring are performed in accordance with the Department’s established timeframes. Views of Responsible Officials Recommendation accepted. The implementation of new procedures and automated tracking tools are in progress. See corrective action plan for more details.

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