September 27, 2017
Quality Control Review on the Single Audit of the New York State Urban Development Corporation and Subsidiaries, New York, NY
This report presents the results of our Quality Control Review (QCR) on DOT’s major grant programs included single audit that EFPR Group, CPAs PLLC (EFPR) performed for the New York State Urban Development Corporation and Subsidiaries’ (Corporation) fiscal year that ended March 31, 2016. During this period, the Corporation expended approximately $57 million from DOT grant programs. EFPR determined that DOT’s major program was the High-Speed Corridors and Intercity Passenger Rail Service—Capital Grants Program. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Based on our QCR, we assigned an overall rating of pass with deficiencies to EFPR’s work. Therefore, EFPR generally met the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major program. We found nothing to indicate that EFPR’s opinion on DOT’s major program was inappropriate or unreliable.