Department of Agriculture and Markets

Controls Over State Fair Revenues

The Department of Agriculture and Markets (Department) oversees the annual New York State Fair. We found Department managers had put in place several controls to provide assurance that State Fair revenues were properly collected, deposited, and recorded for most sources. However, we found that the contractor operating the Heroes and Legends Café was not accurately recording sales and, as such, it is likely that the Fair has not received its proper share of the revenues collected. We made 11 purchases at several of the Café's operating sites and found 36 percent of the purchases were not rung through the register. We also identified other issues relating to sponsor signs and space leasing that the Department should address.

For a complete copy of Report 2010-S-52 click here.