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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Department of Labor
Assessment and Collection of Selected Fees and Penalties (Follow-Up)


Issued: February 05, 2015
Link to full audit report 2014-F-19
Link to 30-day response

Purpose
To determine the extent of the Department of Labor’s implementation of the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70).

Background
Our initial report, issued May 31, 2013, determined Department officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), the boiler inspection program and the asbestos abatement program. We also determined the Department does not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees.

Key Findings

We determined that the Department has made substantial progress in addressing the issues identified in our initial report. For example, the Department has:

  • Improved its methods used to identify and notify public authorities that have assessable public works contracts to ensure that they remit proper payments to the Fund.
  • Developed an updated boiler database, developed and implemented guidelines on how and when boiler inspection penalties may be waived, and implemented a new system that automatically issues inspection fee overdue notices at specific intervals, thereby allowing property owners more time to make boiler inspection fee payments and reducing penalties assessed.
  • Developed a method to identify individuals who are required to pay asbestos project notification fees.

We also found the Department has neither formally supported, opposed nor recommended a bill submitted for a legislative change in the asbestos abatement fee structure, largely because its analysis of the bill indicates it would result in a negative financial impact its Division of Safety and Health.

Key Recommendations

  • None

Other Related Audits/Reports of Interest

Deparment of Labor: Oversight of Revenue Contracts (2009-S-16)
Deparment of Labor: Oversight of Revenue Contracts (2009-S-17)


State Government Accountability Contact Information:
Audit Director: John Buyce
Phone: (518) 474-3271; Email: StateGovernmentAccountability@osc.state.ny.us
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236