State Liquor Authority
Division of Alcoholic Beverage Control: Control Over Revenues (Follow-Up Review) In order to manufacture, distribute or sell alcoholic beverages in New York State, a vendor needs a license or permit from the Division of Alcoholic Beverage Control. In addition, if a vendor does not comply with applicable laws and regulations, it may be ordered to pay a fine to the Division. In our prior audit report 95-S-77, we examined the Division's controls over the billing, collection and recording of license/permit fee and fine revenue. We found that, because of significant weaknesses in these controls, some of the revenue due the Division may not have been collected and the revenue that was collected was unnecessarily vulnerable to loss or theft. We made several recommendations for improving the controls over the Division's fee and fine revenue, and in our follow-up review, we found that substantial progress has been made in implementing these recommendations.
For a complete copy of Report 99-F-56 click here.
For a copy of the 90-day response click here.