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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Hancock – Transfer Station Operations (2016M-255)

Released: October 28, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if transfer station operations were self-sufficient for the period January 1, 2015 through December 31, 2015.


The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The Town, which is governed by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended $57,100 for transfer station operations.

Key Findings

  • The Town of Hancock received a $2,200 payment from the Town of Tompkins but expended $57,100 for transfer station operations; as a result, Town of Hancock residents subsidized transfer station operation.
  • To make the transfer station self-sufficient, the price of transfer stickers would have to increase.

Key Recommendations

  • Consider a fee structure that is equitable to all users that sufficiently supports transfer station operations.
  • Reevaluate the Town of Tompkins’ contract payment if the fee structure is not changed to increase sticker fees to distribute costs to users.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236