Sullivan County – Tourism Promotion Services (2014M-61)

Issued Date
June 13, 2014

Purpose of Audit

The purpose of our audit was to review whether the County provided adequate oversite of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013.


Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by a nine-member County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million.

Key Findings

  • The County’s enforcement of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions claimed by establishments are proper.
  • The contract between the County and the Corporation did not include clear goals, guidelines and benchmarks reflecting the County’s expectations for the use of the money.

Key Recommendations

  • Strengthen oversight over the enforcement and reporting of occupancy tax and related exemptions.
  • Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to enable the County to monitor the success of the contract.