New York State Thruway Authority

2024-001: Reporting Requirements Strengthening Mobility and Revolutionizing Transportation (SMART) Grants Program, Assistance Listing Number 20.941 Criteria or specific requirement (including statutory, regulatory, or other citation): The Strengthening Mobility and Revolutionizing Transportation (SMART) Grants Program requires quarterly financial status reports to be submitted within specified due dates. Condition and context: The quarterly financial status reports were not submitted timely to the U.S. Department of Transportation during the year ended December 31, 2024. Cause: As a result of reassignment of reporting responsibilities, the internal controls were not operating as designed whereby the New York State Thruway Authority (Authority) was unable to ensure that the quarterly financial status reports were submitted in a timely fashion to the U.S. Department of Transportation. Effect or potential effect: The Authority did not comply with the reporting requirements of the Strengthening Mobility and Revolutionizing Transportation (SMART) Grants Program for the year ended December 31, 2024. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Policies and procedures should be implemented by management of the Authority to ensure that accurate quarterly financial status reports are submitted timely. Such policies and procedures should incorporate internal controls to ensure that the transition of Authority staffing does not impact the compliance over the reporting requirements of the Authority’s federal funding. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the finding and recommendation noted above.

Finding Control Number 2024-001 Reporting Requirements Summary of Finding The Strengthening Mobility and Revolutionizing Transportation (SMART) Grants Program requires quarterly federal status to reports to be submitted within specified due dates. These were not filed timely in the 2024 fiscal year. State of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action All financial grant reporting and status reports shall be the responsibility of the Office of Accounting and Disbursements within the Department of Finance to prepare and submit. Monthly reconciliations and checklists will be maintained to ensure timely reporting as required by each grant. Expected Completion Date The transition of reporting has already begun and is expected to be completed no later than April 30, 2025. Responsible Party Andrew Piotrowski Director of Accounting and Disbursements (518) 471-4267 Andrew.piotrowski@thruway.ny.gov