Ogdensburg Bridge and Port Authority

Certification of Compliance with Internal Control Provisions

Ogdensburg Bridge and Port Authority operates a bridge between the United States and Canada. The Authority also operates port facilities, an airport, a railroad, and an industrial park. State agencies and public authorities must annually certify their compliance with important provisions of internal control. We examined the Authority’s certification of compliance for three different years to determine whether they were fairly stated in all material respects. We found that the certifications of compliance were not fairly stated, because material internal control weaknesses were not disclosed. For example, the Authority’s toll revenue could not be properly verified because one of the devices for counting vehicles as they crossed the bridge had broken. We also identified serious weaknesses in the Authority’s internal audit function and in its practices for implementing and overseeing internal controls. We recommended that actions be taken to address the internal control weaknesses we identified.

For a complete copy of Report 2005-S-76 click here.
For a copy of the 90-day response click here.