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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Department of Transportation
Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)

Issued: September 27, 2019
Link to full audit report 2019-F-24

To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees, (Report 2014-S-52).

About the Program

The Department of Transportation (Department) is responsible for regulating the movement of oversize and overweight vehicles and loads on the State highway system through a permitting process that helps maintain highway safety and protect the integrity and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment or other item that exceeds legal dimensions for the highway but cannot be broken down into smaller shipments. Special hauling permits are issued by both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can be separated into units of legal weight without affecting the physical integrity of the load, such as sand, soil, or gravel. Divisible load overweight permits are issued only by the Bureau. Collectively, these permits help ensure a safe and efficient transportation system for the traveling public and protect the integrity and reliability of the State's highways and bridges. Department records indicate, that, for the period January 1, 2018 through June 30, 2019, the Bureau issued 45,694 divisible load overweight permits valued at approximately $30 million. During the same period, the Bureau issued 144,247 special hauling permits totaling approximately $8.9 million and the regional offices issued about 11,708 special hauling permits, with fees totaling about $1.3 million.

Our initial audit, covering the period April 1, 2012 through February 5, 2015, examined whether the Department charged and collected the correct fees for special hauling and divisible load overweight permits. The audit found significant weaknesses in the internal controls over the special hauling permits issued by four regional offices we visited. The weaknesses include poor accountability over permits issued and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by management at both the central and regional levels.

Key Finding

  • We found that the Department has implemented both recommendations contained in our original audit report.

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