Institutional Federal Compliance Report 2021

ANDREWM. CUOMO Governor ROBERT F. MUJICA JR. Director of the Budget

SANDRA L. BEATTIE Deputy Director

2017-18 Prior-Year Finding Summary

Prior-Year Audit Period:

State Fiscal Year Ended March 31, 2016

State Agency:

State Education Department

Single Audit Contact:

Karla Ravida

Title:

Principal Internal Auditor

Telephone:

518-486-5212

E-mail Address:

Karla.Ravida@nysed.gov

Prior-Year Audit Report Page Reference:

29

Prior-Year Finding Number:

2016-005

SED has divided the LEA’s into 3 cohorts in order to insure every district is reviewed within a risk assessment every 3 years. During 2016-17 a risk assessment of LEA’s in cohort 1 was completed and the 10 districts with the highest risk had a desk review completed. We have received feedback and closed out all 10 districts. For the 2017-18 school year, SED will work with the 2 nd cohort of districts. Step 1 in this process is that each district in cohort 2 will be asked to complete the LEA Fiscal Self- Assessment Compliance Checklist, which will be sent to the districts at the beginning of December. SED will do a risk assessment at the beginning of January 2018 to determine which districts will be monitored by June 30, 2018. Progress Update: SED completed the task written above. SED received responses from the districts and determined there were findings for 12 districts. SED sent out e-mails to the districts with their determinations and are waiting on the responses. SED gave the districts 60 days to respond which will expire on August 14, 2018. 11 of the 12 districts submitted their corrective action plans and SED will continue to work with districts to provide guidance during this process. The one district that did not provide a response SED is doing a site visit on 11/14/18. SED recently hired a Senior Auditor for the IDEA Grant program, so it will be able to perform more monitoring functions in the 2018-19 year.

State Capitol, Albany, NY 12224 │ www.budget.ny.gov