New York Codes, Rules and Regulations
Title 17 - DEPARTMENT OF TRANSPORTATION
Chapter I - Rules Generally
Part 43 - Single Audit Pilot Program
Section 43.1 - Applicability
Current through Register Vol. 46, No. 12, March 20, 2024
The Single Audit Pilot Program applies to municipalities and public authorities that:
(a) expend in excess of $100,000 in any fiscal year from the combined funds provided through State transportation programs, projects, grants, contracts or agreements administered by the Department of Transportation; and
(b) are required to have a Federal single audit performed for that fiscal year under the Federal Single Audit Act of 1984, as amended.
[FN1] The Single Audit Program is defined in section 21 of the Transportation Law. Affected municipalities and public authorities are required to submit single state audits for fiscal years commencing after December 31, 2000.
