Uncollected Penalties (Follow-Up)

Issued Date
June 17, 2015
Agriculture and Markets, Department of


The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).


Our initial report was issued on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. The objective was to determine whether the Department effectively pursues and collects outstanding penalties. During the initial audit, we found that outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. This audit also found that there was a lack of a separation of duties associated with the collection of payments. Finally, the initial audit found that the system used to track outstanding penalties was incomplete and often inaccurate, and that there was a lack of communication and information flow between the Penalty Unit and divisions.

Key Finding

Department officials have made progress in addressing the problems we identified in the initial audit. Of the eight prior audit recommendations, six were implemented and two were not implemented.

Key Recommendation

Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review.

Other Related Audits/Reports of Interest

Department of Agriculture and Markets: Food Safety Monitoring (2013-S-27)
Department of Agriculture and Markets, Dairy Inspections (2014-S-16)

John Buyce

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