New York Codes, Rules and Regulations
Title 17 - DEPARTMENT OF TRANSPORTATION
Chapter I - Rules Generally
Part 43 - Single Audit Pilot Program
Section 43.9 - Additional Department of Transportation audit requirements

Universal Citation: 17 NY Comp Codes Rules and Regs ยง 43.9

Current through Register Vol. 46, No. 12, March 20, 2024

The Department of Transportation shall not impose any additional audit requirements on municipalities or public authorities which have an audit performed under this regulation, except as additional audits are deemed necessary by the commissioner for:

(a) periods on project close-out audits not covered by this regulation;

(b) resolution of material known questioned costs;

(c) resolution of non-compliance which is deemed material to the schedule of expenditures of State transportation assistance;

(d) unresolved reportable conditions which are also material weaknesses to the financial statements or the schedule of State transportation assistance;

(e) indications of irregularities or fraud, waste or abuse; or

(f) audits deemed necessary by the commissioner in fulfillment of monitoring responsibilities under Federal programs, or to comply with Federal compliance requirements.

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