New York State Thruway Authority


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New York State Thruway Authority
Travel Plaza Revenues and Capital Improvements (Follow-Up)

Issued: August 14, 2014
Link to full audit report 2014-F-8

To determine the extent of implementation of the eight recommendations included in our initial audit report, Travel Plaza Revenues and Capital Improvements (Report 2008-S-103).

In our initial audit report, which was issued on January 15, 2010, our objective was to determine whether the New York State Thruway Authority (NYSTA) adequately ensured that fuel and food concessionaires at Thruway travel plazas are (1) paying their rent on time, (2) paying the full amount of rent due under their contracts, and (3) making the capital improvements required by their contracts. We found that the NYSTA's efforts were adequate to ensure fuel and food concessionaires pay full rent on time and make required capital improvements. We also found some improvement opportunities. Additionally, we found that a fuel concessionaire under reported its fuel deliveries in one month tested, and as a result underpaid its rent for that month. Furthermore, we found that concessionaires were generally making the required capital improvements. However, there was a risk that one food concessionaire might not meet its spending target by the end of its contract and one fuel concessionaire was not submitting documentation of their capital expenditures as the work was completed.

Key Finding

  • We found one recommendation in our initial report was no longer applicable. For the remaining seven recommendations, we found six had been implemented and one not implemented by NYSTA.

Key Recommendation

    • Re-evaluate actions taken to verify the accuracy and completeness of the concessionaires’ monthly rental payments.

Other Related Audits/Reports of Interest

New York State Thruway Authority: Gas Prices at Thruway Travel Plazas (2008-S-159)
New York State Thruway Authority: Gas Prices at Thruway Travel Plazas (2010-F-24)

State Government Accountability Contact Information:
Audit Director: John Buyce
Phone: (518) 474-3271; Email:
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236