# ,, Agency Comments July 

### ·20. 2Hll i'vh. fn.mk Pttlone 

### Audi! Director Divi!iilm **r~f'State** Gov;:;rmnent ;\ccountahi!ilv 

### 123Willi~tmStreet-2l'tflo01 " New York, NY **10113~** 

### Re: Dr11ft **At~Lii1 R~pi)rt**  

### 1009-S-87 [k:ar ?vir. **Palim~:** '.",',;c·,-- 

### Thank you fur lhrc! opportunity to **f~$p!.lnd** 

### to your dra[l audit reporl cnn;ring 

### thl:' r<:!vie-w r_J( The PNt Authority 1_1( 

### New York aml 

### New Jcrsey)s

**~**

### ..Jmwgement and 

### Conlrnl \)f **Employ~e** Ovt>riimc- Costs. \Vc- appreciate the 

### cfii.ms that you and your

### s\Jffhave taken to nssess the ('O!ltruls e-stablished by the Port Autlwri[y rdmive to 1YUr **milll1tg~tlH'IH** of overtime costs. \Ve welcome any inpU! which can JUnhcrenhance our **bu~ine~$ pw·~t:~~<:'.S.**  ::Hrengthen our conlt\.1!::> or 1\'dw:e om costs in funh::rnnce ofom goal lo **s:~fq~_.unrd** <lSSds. With **rrspl~CI** to our usc ofovertime as a nuuu\germ'nt tooL the Pf1rt Audrority npemtt>.'> ill a Si.X:tllity SCJISili\'(', ltighly-unitlnii.<.\I, h..:\1\'ily-rt.!gubted. 2.:1-hour-a-d:l)'. **~i:\'eo-day-a-wt'cK ~m-inHtm<'nl.**  In or\kTto tf-t(o.;:t[vdy ll1<1lKlbl.' <:uJd **opc!~tt..:-** in 

### sw:h an ('ttvimmnc-nt, we employ a husin.. **~"-s** model de'ligned to optimi:Zl' thl' usc **ofp~nil,'\Jlt:H[ rc~,)Lln'cs.**  inl:luJing thejuJidous u::;.._, oftJ\:\'rtim0 wlwn op;.•rationn.l n::-qttiro:menb **dil.'l~lt· ~-Udtust:.**  0Yerall, we helit'Vt' t'ur husint'.:i!:> modtl has Sl'H'l'Li our Slakcho!Jer;.: wdl and mnlinues to !-lllow U:' tq he good slewurds t)f thi.' **assd~** and missi(lll el1!m3t('d to **th~** Amhority. As snc-h, \W lK·lk:ve 

### itimportam to U1e **nl~jediYity** 

### ofTile nndit that tlw report <:onshkr tht 

### businc:>s c-nvironmo.'nt in n

### hidt **th~;.·** Pon i\utltotity opl.'r<'ill'S. 1\t\'L"rlhekss. Wt" **ar~ .:nmmiu~~lto**  conlinu.1l!y 

### improdng mil' processes 

### and, as **dt1~1ikd** in llw att:.tdwd **respon~~** loyour rN·ommendi.ltk1ns, **Iwrc~** tdkcn a number **l)f<J~titm:>** Ill furtht-r enhance controls f!\'cr the usc **~trid** m.1m1gcm.::nt t'1C nvertime ::to:.n,1s.ii tho.:: ttgen;;y. ;>;.1:·) fl::rf: **At'l?•lL'~** Eou!/,, ihth ilrns ."lew **)·t:;.·::.~ N~·**  IOrJO.i l: .? !2 ·135 7738 

## Division of State GovernmentAccountability 

# ,,-1- .!Hl} 20.:201 I Jf YtJll hn1·;; ,\!1)' tji!>:;Sl **i~l!l~** Qf fCqi!Jf¢ :iddi!ionnJ ini\JrtllU!itm, p}ellSe **C(llll~lL'l** Aldt..'\-\' **LL~vino.:. A~.~ist<mt**  Dir..:o.::tor. 1\uJit Departml':nt. at }0 1 -216-60--IS. Sincerely, 

### ,.·. 

### ,__.......----. 

# . J'YL 

### __.,....TI.__Lu.{ ,., _ **_.~)~** i\lichael Fabi.:tno ChidFimmt.:ial Orti..:t<r AttJc!unenr CC: Hon. David **S<~m~on,** Chairman, PANYNJ Hon. 

### Dol\'kl8. Steiner, Ch.:tirm::m of\h(· Audit Commhle.;-, PANY1<J Christopher 

### 0. **\V~trd, Exe~utivo..'**  DirctltW, P:"\1\\'NJ Uill Baroni. Depur) Exeeutive **Dir~~lor,** 1\>XNYN.T 

## Office ofthe NewYork State Comptroller**1.'/u'Jio.~r'i!To:''lf** 1/i/d**t·,mti·~.:t ~_i{;wer.!ln!<'**  ;.'1JSit 

### It**s.liunhl~d.it!**

### sir.<1b rhr! 1£\i' !!/•)1'f..'rlil.I!L' n:·.g r·l'<.'l 

### tin.•,_·
**;,•cr:.s.',IS!la/t~l** hJ'L'ff,/'}{r .. J't-'L'Ul).\>.'!lfo.Au:>m) 111idthi.!{Ji!li(k'S li'l,tr}**fJI·'Of:,·;:~/11 n.nt~'IIJ~··s**  **adi't'f!)~};'** tJnJr/.•',•!h' f!lt(l\/t•r !<1/:/e!-;li/]•**a~·fii!Jl.\** .IO r:..'d/iCL' /)''l'Ninh' i'U.V{S rh-t.' f'P!I **.-\ut/l~lril;. Op;;r::Jt~·~**  in **~lbi£.lily-unitlnil<::d, h,::~l\** 

### iJy-.c-..:·sulrttcd.

**~-~-** 

### ho\Jt'·a·day. SC\'('!1-d,ly-rH'<t;;:>]-; \'n•;ireonm,.·ut. In ot\l.,:r t..:.• **effcctl\'C~Jy nHUlilg~**  nnd npewk in such LlD
**·~m** ir<)nm..:>nt. we ...:·nlp{oy a **Uusinc·;;~.** !l!i)Jtl d('.Sipncd to oplitllfz,,o: 

### the u::.c 

### of**po;.~!?Tl:i1l1c-nt f~50Uf<,.'C).**  

### ino..:Judin1! the **jtJ~!ick.tU.'> U:~';'**  or(J\"CTlil'rK' w!1c:n \_)p>.:n:Jtkili.ll rr.:quircm>?tilS **dict~ltc** such usc. 

### Signilitant t.:Ofp(lti\.1.(: **rmctice~** 

### and processes at'(" in plac. .:; g(tVerning 

### the munngenwn! und [J;{i,.' 

### or ovenimc ;1t 

### the Pmi 

### Authority. Tht> Ofiice of' the Chi12fOperating Officer **provick~s** 

### oversight t\..1r 

### mun](,xing: conformonce with 

### agt:ncy (tverJimc 

### guidanct! o.mJ bw..lg..::t inidathcs. prililarily through
**bi~monthly perfbnn•m~.e**  

### m..-:r;tings \\'ith line rh:pmtm<!nl 

### and Publtr..: **Sal~ty** [lt:partm('t1l ma.tugr;'!tlent **st~~fr.** :\[these 

### nK·ctings, O\'Crtinlc mage, including: overtime s!nhm. **n~<.~~~ons** 

### fiJr 

### ov<:rtlm<;!, u::: i\·\::11 a:1 names ;.mJ numhers nft"!np!oyccs l?:lnling O'l..-ertimc. 

### is discussed, 

### The \1nnilgcmr:nt and BHdgd 

### Department provhks additional corpnrMc 

### nVL·rsight through 

### iltdepcmk·nt nnalyses conduc(ecl ofagent.y 

### overtime u-:;c, 

### fn ll'L:L'ttt

### y.:·.cu·s, w0 

### !tnvc mad.:- signif!c.ctnt **r..:-du~tk:m** 

### \o our pcm1JJ1l:IH **workl~lt\:·e.** 

### whkh is \:urrr.:nlly at

**il~ kl\\t>.~l**  k\d in-10 )'t..\ll'!i. Yet 

### dt'spitc !\LH.:h **r~Juetiong,** WI.!
**lt<.w-.~** 

### bxn
**~1blc** to 

### cffCctlvcly and cllidcnt!y t\tltiH **•)\.u·mb:~ion** 

### anJ tt!cd nur **n.·gi~1na!** tlhfit.atiun=>, 

### a;;: thl' llltHJd \\..: £rllplo.y provides 

### Lts will! th'-' nceJ<.:d **t:~xihili!y** tu **re~ponJ** t1.1 

### ch>Jnging prh•rilies resulting fhHn **shill.~** in hu:.ines:-> **:>tr<~.kgk·~ (eclint•lo~il':;**  ar.d **L'hungc~** in \.X.Ylll(Hnic cnnrli\ion-::, 0\'erall.

**\\'~ h!.!lit~\·t!**  qur hu;:;iness f1H)d0] ba:; ;:;.:tvt:J !'IUr stukd1i1lders 

### wdI:mJ.! 

### t.:ontinue.s to

**;~I**

### low

**u·~** 10 

### be gooJ **~kwards ofth~**  a:-:stt:) and

**mis~ion entru~kd**  

### to !he Authority.

**1\t:!Yi~tihe'let-s.** 

### we are committed t(l 

### cominm1lly improving om **prot.'~SS\!S** Olnd **h<w~** f<lkcn

**~~.** 

### numb.::r 11f

### ,tctions lu **furth~r** 

### r;nhaJli.":C 

### <:ontmls t.T\'CT 

### the use 

### and mHlli\g¢nwnt i:•fovt.'rlimc 

### acr\}!i$lhe ;1gen(:y (n the f1rst q11at1c-r ofthis **yet~r.** 

### the agency undcnook a review ofcontrols nnd budgding fix

### ovt:rrinu:.•

**;~nJ** 

### a I..'UlKLtrrerH **r~\'it:\','** i)f

### sick and injury tJll Jut_y **proto;:-Jur~·s.** 

### Althnugh that revi('\\' i:; 

### still !11 pwgtcss. a n::c:umnK'Tidadcm that emerged front rh-c !'(·view 

### has been 

### impk'llK'JHC'd in CIJnJum .. 

### ;tion with the Agency's 2ll 12-20

**I~** 

### pbnning prN:ess (.hat 

### i;.; prc:-:entJy undcnvcty. **Eflh:tiv~** t{)r the 

## .:w 11 Rudgel, all **departmt.:"nl~:tl** buJ_gei **suhmi.s~lon.'i** are required tu 

### indude btlpporl

### ing **~!ucume-nwtion** 

### for the **ov~~rtime** 

### hours **budg~t.;:d** 

### for eachjob tille and thi:'

**I~~:'lsrtnl.hc** 

### ovcrlimc is JK·co:ssmy. This will impro\'-e tbc tn1cking n.nJ mtHtrl._gtml"nt 

### nfovertime and, as 

### required, **tl-~dlirutc aJju~ting**  

### mtr 

### hwdne:ss. modd 

### to **~Jdre~.'i chang~~**  

### in husin,_.::;s contlitions lH opL·rrttion;jJ **r-.:quirem~nts-. \\'~han:-**  

### nlso **imph:m~·nlr,:d** me;_c.:urcs li..\ 

### better **;1ddres~ ~i<tl't'v:u:uncie;;**  

### li_1r cJilit.:al ovenin1e 

### eligibl17' positions.. and have unde:naken ::t 

### number of

**lniti::.tivt:.~** 

### in Puhlil.' **Saf~ty,** whkh. 

### ns no;kncl\dcdgcd in thC' audit, l'csultcd in **OVL'f(inh.~** 

### being rcduceJ by in r_wes:-: ofS!O million dwiHg

**th~.~** 

### auJir petiod. 1 

## Division of State GovernmentAccountabilityRctr!mm<..·H!htirm 2. 0L'1'doeom1L'O!Imwilfcuh'1;/,:rJH. 

### policie\' undpl·,nuliu\:.} :'o i!dli\:.'!'i'
**l/1,~** 

### ]0pen:<!7i.'

**r-~'i.lttcJt'oN** u/Oi'l'!'tiiJh' e;_d{td,ii:win1hr }0]0**b111~1[i:'J.** 

### \Vc l'-'<:·!\.' 

### unable to **adti~\ :..~**  **lh~** 

### :)}\)t-ednclinn 

### in **dn~l1illlt:' e·-.t~tb!i;:;hcd**  [LS 

### ._"Jn Ag.. **~!ll'Y t~oal**  

### ;:.;; 

### p,u! ofthe

**~Oi**

### 0Dudgd pwc;:-:.;,.; i1t
**p~lfl** 

### dt!C :o sr:ct1rity 

### t:tnJ i'pera(irallll issL:..:"'S

### not an!ki}Xlt,:d 

### at th(' 

### tim: the 2011) UuJg.:t **was(h.~velopt.•.;_L** \\hkiHXCUIT<:"ll d;uing

**tb~** :-it'C\Jr:J ln:lfof2009. 

### In

**~OJ**

### 0, a munbl!-rofh::rrolist incitknts !110k **pbc~** 

### thr(1Ughmt 

### the \Y<.XIJ \\ 

### !Uch. gi\'l"llth ..· high prnilJc ofour ]i_l,:iJiti.;::;, rcs-uJk•d in heigli!t:[lCJ SO::t'Urity initimiV('S thr1t dil'\:·(t!) **i!llJKl~kd** >lgt•ncy \.1\eriime. **Th~~t·** 

### indrh.•n\:_1 induded 

### th.: **0.-f~i~>CO\\.'** 

### subway b<itHbing, 

### the. TiHlt:S Square cJrbomb, !hi;' bomb:; k111nd 011 **~.:.argo plane~**  h<)\lilJ 

### l;;r the 

### t_;.s_ r'i-1•m Ycnll'tl, lmd the **rlis<Xl\'-.."IY(~·I·**e;.;plo;;;]v¢s **paekag~:d** In printl.!rcartridge:\. In addition to t!Jcse **tt:.~rror** 

### thrtat:o;:. ll 

### mnnbcr

**~,f**

### slgnific:mr **\Wttth~·r** 

### inddmls v!so **CIC\~I!rred** 

### in .?.0I 0\Vhich ilnpct;:-t:::d 

### P<)t'\ i\u!hority O\'l'ttimc le\-ci:J. 

### fndt:ding

**!hr._~** 

### Euwp<;'cmash i:kl(Kl 

### rmd 

### tlw **:;.._,•.-...-r~ Dc:tL'!Hb~'r** 
**bllzz~m!s.** 

### \Vi.' recognize 

### .md ;;dnowkdgetlw imporwnce of('ontrolling

### and minhni:J:lng \)\**~rtim.::**

**1.X'~5\$, whil~**  v! tJ1e saml" time continuing to maintain o1tr **sd~ty** ;md **op~rafing** Sbr' . .JarJs. i\_;;; such. tb;..• t\gctK}'

**i:~** commiik'd to 

### imp!\1\ing ntwprocesses ::md slrengthen nur L:\mtml;.: hl 

### i.l(ldH.'S3 

### tht: issues **id~mifi..::d inth~**  

### t\udil f{('port, nnd
**hav:~** 

### impkmenkd **~igni!'it::ant** 

### dumg_ ..**·;~** 

### for IJJI..' **:Wll~]O** 

### 14 

### pbnnin_g process tJ1:1t 

### is currently undt:n\',\Y· A.s 

### p:-u·t c.f"the Jli;'V.-' **pn)ces~.**

**~~I!** 

### d..:-txtmncnL1l budg-::·tsubm!ssloiJ:"> n:quir(· supporting doe.tulH'ntadon 

### for the ovenime hom::: **~quir~d** 

### fi:Jr t_·achjob tttll'- and rlw rc-11son **forth~** 

### ov..:rtimt. **lb~se** 

### requirements have bL'en wmmunicatcJ **agcncy~wid0** 

### as part nfthr 101**]~.:.'014** 

### ;_\fulti· } l!ar Budget and Capital PlanningPerhl!! ffl.l'frtldions issur;:J 

### by·

**th~.~ ~vliuw:gcml?nl**  

### ;.lHd Budge.[ [kp;_lrtnlent. 

### R.:qu1ring rhi:> **:;.upp\)rdnt~** 

### Uol'umcn!a(ionas pan ofdx: budget prt)('CSS 

### n·iJJ allow li:Jr bcUtT ll\\::rsighi 

### by

**th~** omec

# or the ChicfOpemdng Ot'flc.::t' and dtc **Mauag.eHJc~nl** 

### and Budget Department. nnJ 

### sends i1 strollg **sigm~l** 

### throughout thC" Ag<.·ncy dun n.'Jucing **overlim~ expendfturt~li**  

### b a t:ritical an::u on which thC"rc must 

### be

**cn!l~"tnt1..'J l~xu~.**  

### Rccnmmcndatinn J. Re(jnire 

### .-iulhor.i(F dej.hll'tmeuts 

### tofm·tU_i 1 Jfteir 

### ..-wnual m'i'l'lime **hrtf(i!,,~fs** efit:IJ

### _rear

### !>pet-·!"6ing the citL'lilll.lfanc<'J 

### 11·hcrr !imifL'dmu!.fusf[thu'llc 

### nrerliwe Wit'///{{\. /ikc(l' ,j(_\:w·
**~.md** /r011' 

### :he5J.'siruatirms tvillbL' mathlg.•d 

### Monitor dep,"JI'f/11!'/lf c:Nupliance wit/; ilflf.Jl'Ovedm·cniv.'t' f,nd.'?t'ri;; audscrwinl::c r/Ie prop1 iety q(t!Je o1·erlfme **o::v'-~mt;**

**J\~;** 

### twlcJ in our n:spnnse to Rec,.nnmeod:nion$ I mKI 2, **~11\"ctiv~** l'iJr 

### the 20

### U Budg-et.

**~~H** 

### deptntmenta! budgel 

### submissions arc rcquin:d to indudc :>uppnriing documentation Jhr rhc 

### ovi:!rlimc 

### homs rcquir>.:·d ti}l'

### cal'hjob title <ind 

### the n:a:wn (M 

### the 0\'ertime. 

### The **OnTL'~** 

### of

### the ChidOpLTating Oftl..:er **willl'nntinu~** L(l 

### provide oversight for c(•mplianc<' 

### \''-'ilh agency OYcrlin1c polit:ic.s anJ **hudg~tary** guidelines, und Hw 

### j\danagcmeni and **Budg~l** 

### Derartmt:nl 

### wi!l prnvide

**adtlitinn~d** 

### t"orrwralt> 

### ovcrsighl 1han1gh **indc-p;;>nd~?m ~~nalyses**  !)[

### ngelh'Y 

### O\'ertlmc usc. 2 

## Office ofthe NewYork State ComptrollerHt'COI1lml'nt1ulhJn nl.
**l~i1(,l,** 1'.\'-;,p iNI firt'**~{!!L',\"fhn;uh/;•** 1 :•'.\'l"o'i!llt' ltfllLV;A'fk;liS **id~'w.!tier/** fil /HI/' t!ldii 1./!It{fcfkr! ('.'Jf',''>.'C!hVJ.l<'tilll!l i}\ dj)pi'D_Di'f,l/fJY.',I'/i('lilW·b· .'\?gO:i."(/ir/(; **{n.\'[tll)L~:~;** ll'h_.'i'L' **'~'!c/IX/'h'i/lflli'k •:!/l,!i.\,'~{ft(li/li,'l**  (f}!(ll-('<,11di\·'rfii[JTIHYtf
**!!"{{_~** I'Oi **tflidi!.'l~'!ll,'i£** \\,.., R\ kwcd lh';> **lmo~<H:ik·ns-** idt:nlili0d ;:.:ap.i·2t;!;l.\r;;;hk' 

### t-.;; !llt!- uLILtit 'lHtL drh.:,ugh

**~;.;,:**

**.:i.~tl'-1.'** 

### LbJ.t in some LtSWlll:es **jt.b~i!h:citk•niOr** 

### tho,; Ln-...:ttimc sh._mld baYc hl.'cn bcnc:r
**drJtU!~ltnh:d,** HI:! diJ 

### not Jlr1J p;:trlicttl:tr im.tclm.'e;.; \\hl'r'l;

### C(n!'·..:..:livc **~::d[,~,n** (ilS **oppos~d** to cnnl1rming tho;.; nc-cJ j;_1r hett:.'"rdr··t.'Um<:nLiti;m nnd hi,:;h[i)£hling **lh1.'-11~o.:J** fi:rr 

### p<Jkntial plllicy
**~~~tiustt1wnts.l** 

### \Vas ne;;c::snry. In un 

### effi-lTl to !:wier :ilrcng.then ·:n·er:-;ight :u;tt dnctmlent:Jtion **;-.;upponln~**

### ov..;ortimc
**trans;h~!luns,** 1\'t: **\\~]l** imph;m,.;on! pt;rioilk 

### lnd... **·p~ndl'nl** 

### quaJiiy Cim!rol **!"~vie\'l.:s** hll:.'flStl!t:' 

### complkmcc •vith ovc1timejustiflca:io11 requirements. \\·t: 

### will J.:ontimM to !;Jt:.m; parriculur rmcmkn1 011 inJivfdunl imtanl"cs whe:t\: ovcnimc i.s cx.:C"cding 

### lilly **p~'J\:'cnt** 

### orthe individual's ha:::r salary as WG 

### r..:·cogub:: th:11
**11!~:1c-** 

### imm.nccs have- the potential to dlm!nlsll till.' public pt.::r..::crthm orih<.?" **A~l'(K'Y** 

### [I:) a gul)d 

### Stt.:warJ orthe 3$-SCl'> and 

### mission e-nlnlsttd !oil. 

### Othtri\Jattt:J-:-i 

### Tn the interest ofpreseniing :1 

### fl1ir 11nd **obj~<.·tivc** 

### :1ssessment,

**\1.-~** ul;;n rl!quc:·a 

### thtll l.."l'nain 

### slnlcnwms con1nined in th.:- 

### dmf1 J'{?port be 

### darified

**~ts** 

### fo!!•)\\'5,

**;~ ·~-rh.._.**  

### 20! UbuJgd that tlt\-' 

### Authority **~uGmittcd** 

### to tile **Gov~rnor** 

### ofNew York .1nd 

### llK· Gtth'tn..:'r ofNew Jt-r.'it:.y spc<.•ifk·J r..hat overtiHJt' 

### wot1ld b':- reduced by· 20 pet\'¢!11 

### fi·,Jm

**tht.~** pri1•r year. I·h)wc-ver, lh.. •pulit:'}' w;t:; fl(\l comnllmi•:akd or imp!cntcnrcd 

### wlthiu tile 

### Au!hi..ll"ity nnd overtime Cl•Sts 

### for 2010 decreased by 

### only 3 percent ($1.8 million) n·om

**200~1** 

### mnounts, 

### rn1hcr than bdng **t·t~ctuced** 

### by 10 

### perc('nt ($17.7million).'' {pHgt' 

### Sl 

## * Comptroller's

Comment "ll1c 20?-'il 

### rt:'duct1tm in ll\'Cl·time "ehopt'J lt.' ac;hieYc w:t'i n(i! i:l 

### p()lfey btt! mthc:r :1 

### gonllh\0' ng•::ncy **CSIJblisht~d** 

### in 1,:onjundie>H 

### wiU1 tht: 

### 2010 Fludgd, 

### .A:-i nf1h:J in lHlr n-.•sp·;tn:-iL: 

### (n Rccommt·-!ldaliun .2. \\'0: **we~** unub!c to 

### w.::hiew the.' 13lu,;, 

### n:dudinn Jue to .'>IO'l'llrily' and
**O~'t~mrionnl** 

### issues not ruitkipcllcd rlf 

### Uw time- thl.;' .20l

## nBuJgct \\'lls

### dt..'VL'h)pcU_ wbkh l)('('lUl'Cd (luring 1he 

### s.:.\\.>nd **l1~t!Cof**21)09. ,J.dtli!iomll;.'. the gc:•nl to **r!.?"dtK\~** OV('llime by
**~(Jih,** \\-:ls Cll!ll.i'lHil'ikmc:J **A!?L'lK_\'-\~**iLk· in 

### tb..:: **2010~**

**::'Cil_~** pl,mning 

### in.srnKiioJtS, **n..:hio..~,!.!d** 

### thn)ugh ..krar(m..:nl<11 h!lt1g._!t **sHhTni~_.;;km::.·,** anJ hi!;!hlightL'LI inlhl' lixcculivc **Dir~ctN's** Bmnd-.2:<L'il tn tht: ,-'-\gcn-:y nller

**lh~** 20!

### il-20! 

### 2 f.1uJgt'\ \V;_j.'i Hpprnvvd. 1 

### "- '·Th..:- tot;d **rompt.~Ii5Hilon** 

### i.:; n·-·dit-:tbk h1 

### the **retir\;~ment ~;ysto.mrs**  for 

### bolh l'uhlic S:!fely :md PAT!! 

### cmployt.~es." **(~x1gr:** ll) ,--.., • .-----, Comptroller's 

### OvL·t·timc 

### is: nnL **LTeJit~bh:** 

### for 

### PATH employees. 3 

### *See State Comptroller's Comments, page 31. 

## Division of State GovernmentAccountability Comment 2

## * "\'<,'e asked fix btl!**n·cr·~** 

### not provkk;J u·ith Bn**exp!cm~Himi l~x**  

### lh-;;'**f~(h.Jditm** 

### in Puh!i..;**Sa~·.=ty** 2009**m·ert~mc.''** f**pa.~..:-** Jl} Comptroller's Comment 3 

### The i·\udi!or$**w~r~.** 

### on**num~rous o~l':JSiPn::J**  

### including :H 1hc ,::.:it 

### cnnii:·renee. prl)Vidcd cspla.Ji:ltloni 

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### r..-:n:::;on;; 

### th.: Pon AuthDrit)· WJ.s**~-th!c** to 

### rc..Jucc 

### Public**S<ll~ly ti'.-'(·ttinK~**  

### in2009. \Vc would be happy to 

### pi'Dvld;,; this infornw:ton t1gain.**-:~** 

### ''Th..::!y indicati'J**tk~1** dL']Kl.rtmL·nt tJKlJi,lgcmcnt 

### is pr<:n'idcd with various**m'm~grmcm: r~;:pt\rt:)**  

### that high] 

### it•.ht employe.;**(1\"~rtirn;; <:<lrnings.~'**  

### (page I6) 

### This sl:-\lement 

### st·ems to 

### imply thm \Ve 

### were mwbk w**d~monslfl-l[e** 

### h.1 1]1,:**auditi)r~** 

### tho.; \'ZII'ious. rl'-ports US('d 

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### monit(lr overtime whGn, ln 

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### them during the course ofthe review, ll1cscr--.---, 

## * indudcJ spedfie r0p1)rls pr0pan:J hy 

### our 

### fdm1agrment anJ Budgc·t De-partment tkH 

### <J.naly;.c oYo;;:rtime 

### by 

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### employee, nnd**1h~11 (Jf~o~**  

### prodd!:!d 1!_1 

### the**Ch~d Op~mting:**  

### Officer 

### fc1r discussioJJ with 

### cacl1 Department Dire-ctor. 

# * See State Comptroller's Comments, page 31. 

## Office ofthe NewYork State Comptroller Comptroller's Comment 4