Institutional Federal Compliance Report 2021

____________________________________________________________________________________________ STATE OF NEW YORK • 125

Entities Audited by Other Auditors (cont’d): Fiscal Year-End New York City Transit Authority . . . . . . . December 31, 2018 Staten Island Rapid Transit Operating Authority . . . . . . . . . . . . . . December 31, 2018 MTA Capital Construction Company . . . December 31, 2018 MTA Bus Company . . . . . . . . . . . . . . . . . December 31, 2018 First Mutual Transportation Assurance Company . . . . . . . . . . . . . December 31, 2018 Municipal Bond Bank Agency . . . . . . . . . . . October 31, 2018* Natural Heritage Trust . . . . . . . . . . . . . . . . March 31, 2019* Governor Nelson A. Rockefeller Empire State Plaza Performing Arts Center Corporation . . . . . . . . . . . . . March 31, 2019* New York Convention Center Operating Corporation . . . . . . . . . . . . . . March 31, 2019* New York State Affordable Housing Corporation . . . . . . . . . . . . . . . March 31, 2019* New York State Bridge Authority . . . . . . . . December 31, 2018* New York State Health Foundation . . . . . . December 31, 2018 New York State Housing Finance Agency . . . . . . . . . . . . . . . . . . . October 31, 2018* New York State Job Development Authority . . . . . . . . . . . . . . . . . . . . . . . . . March 31, 2019* New York State Olympic Regional Development Authority . . . . . . . . . . . . . . March 31, 2019* New York State Thoroughbred Breeding and Development Fund Corporation . . . . . . . . . . . . . . . . . . December 31, 2018* New York State Thruway Authority . . . . . . . December 31, 2018* Niagara Frontier Transportation Authority . . . . . . . . . . . . . . . . . . . . . . . . . March 31, 2019* Ogdensburg Bridge and Port Authority . . . . March 31, 2019* Port of Oswego Authority . . . . . . . . . . . . . . March 31, 2019* Research Foundation for Mental Hygiene, Inc. . . . . . . . . . . . . . . . . . . . . . March 31, 2019* Rochester-Genesee Regional Transportation Authority . . . . . . . . . . . . . March 31, 2019* Roosevelt Island Operating Corporation . . . . . . . . . . . . . . . . . . . . . . March 31, 2019* Roswell Park Cancer Institute . . . . . . . . . . March 31, 2019* State Insurance Fund . . . . . . . . . . . . . . . . . December 31, 2018 State of New York Mortgage Agency (SONYMA) . . . . . . . . . . . . . . . . . . . . . . . October 31, 2018* Urban Development Corporation . . . . . . . . March 31, 2019* ***Audit conducted in accordance with Government Auditing Standards as promulgated by the Comptroller General of the United States. ***KPMG LLP audited 37 percent of the total assets and 23 percent of the total revenues of the State University of New York Foundations and Auxiliary Corporations. The remaining balances were audited by other auditors. ***KPMG LLP audited 5 percent of the total assets and 31 percent of the total revenues of the City University of New York—Senior College Supporting Organizations. The remaining balances were audited by other auditors. Financial Information Substantially all of the financial data for the Corpo- rations was derived from audited annual financial statements and summarized into the combining state- ment format in the basic financial statements. Ten of the 43 discrete entities presented comprise 95 percent of the combined assets and 80 percent of the combined program revenues of the Corporations

The Governor does not have substantive appointment authority over the board of directors of the Rochester- Genesee Regional Transportation Authority. However, it is a discretely presented component unit because it is fiscally dependent upon, and has a financial benefit or burden relationship with the State. Health Research, Inc., Metropolitan Transportation Authority, Research Foundation for Mental Hygiene, Inc., State University of New York Foundations and Auxiliary Corporations, and City University of New York–Senior College Sup- porting Organizations are included as component units of the State because the nature and significance of their relationships with the State are such that it would be misleading to exclude them. The amounts presented in the accompanying basic financial statements for the Corporations include the following entities for the fiscal years indicated: Long Island Power Authority . . . . . . . . . . . . December 31, 2018* New York Power Authority . . . . . . . . . . . . . December 31, 2018* New York Racing Association, Inc. . . . . . . . December 31, 2018* New York State Energy Research and Development Authority . . . . . . . . . . March 31, 2019* New York State Environmental Facilities Corporation . . . . . . . . . . . . . . . March 31, 2019* New York State Higher Education Services Corporation . . . . . . . . . . . . . . . March 31, 2019* State University of New York Foundations and Auxiliary Corporations. . . . . . . . . . . . . . . . . . . . . . June 30, 2018** Entities Audited by Other Auditors: Aggregate Trust Fund . . . . . . . . . . . . . . . . . December 31, 2018 Fund Corporation . . . . . . . . . . . . . . . . . . December 31, 2018* Albany Convention Center Authority . . . . . December 31, 2018* Capital District Transportation Authority . . . March 31, 2019* Central New York Regional Transportation Authority . . . . . . . . . . . . . March 31, 2019* Greenway Conservancy for the Hudson River Valley, Inc. . . . . . . . . . . . . March 31, 2019 Health Research, Inc. . . . . . . . . . . . . . . . . . March 31, 2019* Homeless Housing and Assistance Corporation . . . . . . . . . . . . . . . . . . . . . . March 31, 2019* Housing Trust Fund Corporation . . . . . . . . March 31, 2019* Hudson River-Black River Regulating District . . . . . . . . . . . . . . . . . June 30, 2018* Hugh L. Carey Battery Park City Authority . . . . . . . . . . . . . . . . . . . . . October 31, 2018* Metropolitan Transportation Authority (MTA) . . . . . . . . . . . . . . . . . . . December 31, 2018* Metro-North Commuter Railroad Company . . . . . . . . . . . . . . . December 31, 2018 The Long Island Rail Road Company . . . . . . . . . . . . . . . . . December 31, 2018 Triborough Bridge and Tunnel Authority . . . . . . . . . . . . . . . . . December 31, 2018 Entities Audited by KPMG LLP: Fiscal Year-End City University of New York— Senior College Supporting Organizations . . . . . . . . . . . . . . . . . . . . . June 30, 2018*** Dormitory Authority of the State of New York . . . . . . . . . . . . . . . . . . March 31, 2019* Agriculture and New York State Horse Breeding Development