Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Standard view
Full view
of .
Look up keyword
Like this
0 of .
Results for:
No results containing your search query
P. 1


Ratings: (0)|Views: 2,964 |Likes:
Published by Jon Campbell

More info:

Published by: Jon Campbell on Jun 15, 2012
Copyright:Attribution Non-commercial


Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less





New York State Oce of the State Comptroller
Thomas P. DiNapoliDivision of State Government Accountability
Report 2011-S-35June 2012
Metropolitan Transportaon
AuthorityMetro-North Railroad
Forensic Audit of Payments toOn-Board Service Managers
Division of State Government Accountability
Execuve Summary
The purpose of our audit was to determine whether the employees in Metro North’s On-Board
Services Unit (Unit) fullled their dues and performed the assigned tasks for which they werepaid—specically, riding trains in order to observe and report on the performance of train crews.Our audit covered the period January 1, 2009 through June 30, 2011.
The Metro-North Railroad (Metro-North), a constuent of the Metropolitan TransportaonAuthority (MTA), established the Unit in 2004 to monitor train crew performance in such areasas fare collecon and passenger safety. The Unit consists of a supervisor and ve employees. Itsannual employee compensaon costs $832,676. Unit sta members are expected to completeand document at least six train rides daily.
Key Findings
• While Unit sta members are required to monitor the performance of train crews, they havenot been accountable for their own work performance and me and aendance.Of the work periods we examined, the Unit sta members failed to document 29 percent of therides they were required to complete, raising quesons about whether the rides were actuallytaken.• We esmate that four Unit sta members are being paid an excess of $170,000 annually forwork that might not have been performed.• In violaon of Metro-North policy, the Assistant Vice President responsible for the Unit did notdisclose the referral of a relave who was hired in the Unit over more qualied candidates.Once hired, the relave received special privileges and remained in the direct line of supervisionby the Assistant Vice President, in possible violaon of the New York State Public Ocers Law.
Key Recommendaons
• Invesgate the producvity, me, and aendance of Unit sta and determine whether any
salary payments need to be recouped or discipline is appropriate.
• Determine whether the current Unit stang is jused and necessary.• Strengthen supervision over the Unit and address the other risk factors associated with Unitoperaon.
Other Related Audits/ Reports of Interest
Division of State Government Accountability
State of New YorkOce of the State ComptrollerDivision of State Government Accountability
June 14, 2012Joseph LhotaChairman and Chief Execuve OcerMetropolitan Transportaon Authority347 Madison AvenueNew York, NY 10017Dear Mr. Lhota:The Oce of the State Comptroller is commied to helping State agencies, public authoriesand local government agencies manage government resources eciently and eecvely and, bydoing so, providing accountability for tax dollars spent to support government operaons. TheComptroller oversees the scal aairs of State agencies, public authories and local governmentagencies, as well as their compliance with relevant statutes and their observance of good businesspracces. This scal oversight is accomplished, in part, through our audits, which idenfyopportunies for improving operaons. Audits can also idenfy strategies for reducing costs andstrengthening controls that are intended to safeguard assets.Following is a report of our audit,
Metro-North Railroad 
Forensic Audit of Payments to On-Board Services Managers.
This audit was performed pursuant to the State Comptroller’s authority under
Arcle X, Secon 5 of the State Constuon and Secon 2803 of the Public Authories Law. Thisengagement was undertaken as part of a series of comprehensive forensic audits of overmepracces and other payroll-related payments at the Metropolitan Transportaon Authority.This audit’s results and recommendaons are resources for you to use in eecvely managingyour operaons and in meeng the expectaons of taxpayers. If you have any quesons aboutthis report, please feel free to contact us.Respecully submied,
Oce of the State Comptroller 
Division of State Government Accountability 

You're Reading a Free Preview

/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->