New York City Department of Health

Revenue Operations

The New York City Department of Health imposes fines on those who violate certain laws and regulations, and charges fees for providing such services as laboratory tests and the issuance of birth certificates, death certificates and restaurant licences. We examined the Department's controls over fee and fine revenue and found that many improvements are needed. For example, the amount to be received is not always adequately accounted for and the amount paid is not always adequately recorded. In some instances, excessive fines were assessed because of mathematical errors by Department staff. We recommend several actions that need to be taken if the revenue collected by the Department is to be properly controlled and adequately safeguarded against loss and theft.

For a complete copy of Report 97-N-10 click here.
For a copy of the 90-day response click here.