The New York City Department of Health and Mental Hygiene conducts inspections of restaurants, tattoo parlors, beauty salons and other businesses to ensure compliance with the City Health Code. Businesses cited for inspection violations may be called before the Department’s Administrative Tribunal and may be fined. In audit 2007-N-10, we examined the Department’s controls over the fine revenue and found that the controls were generally adequate. However, fees were not always assessed as required for late payments and additional actions needed to be taken when the fines were not paid. When we followed up on these matters, we found DOHMH implemented all of the recommendations we made in the initial report.