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, 2017

S tate Education Department

State Agency:

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:

51

Prior-Year Finding Number:

2017-019

Status Report on Prior-Year Finding:

Corrective Action Planned:

Step 1: The Office of Innovation and School Reform (OISR) developed both a written Risk Analysis Process (that had already been formally underway but not written) and a written Fiscal Review Process that was put in place in the spring of 2017. Both processes have been uniformly put in place for the 2017-18 school year as part of School Improvement Grant 1003(g) monitoring. Step 2: The fiscal review process will be updated to include “compliance with program specific requirements” and “steps to ensure that all monitoring activities are consistently applied to all active subrecipient grants and all evidence of monitoring procedures are properly documented and maintained by the Department.” Step 3 : The OISR will immediately consult with NYSED’s Title I Office to determine how to improve risk-based decision-making and application of U.S. Code of Federal Regulations Part 200 (2 CFR 200) Uniform Administrative Requirements, Cost Principles, and Audit Requirements, section 200.331 (b). The OISR will include factors such as the ones recommended above: “the subrecipient's prior experience with the same or similar sub-awards, the results of previous audits including whether or not the subrecipient receives a Single Audit,

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