N.Y. Comp. Codes R. & Regs. tit. 17 § 43.9

Current through Register Vol. 46, No. 43, October 23, 2024

Section 43.9 - Additional Department of Transportation audit requirements

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.

N.Y. Comp. Codes R. & Regs. Tit. 17 § 43.9