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NYS Comptroller


Audits of Local Governments and School Districts

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

Released: March 31, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through March 31, 2016.


Warren County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. The County’s Department of Weights and Measures is responsible for protecting consumers by inspecting certain weighing and measuring devices, performing packaged commodity inspections and verifying pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million.

Key Findings

  • The County possibly could have collected an additional $1.9 million in occupancy tax revenue.
  • The Director of the Department of Weights and Measures did not conduct inspections of all potentially eligible businesses in the County.

Key Recommendations

  • Strengthen oversight of the enforcement and reporting of occupancy tax and related exemptions.
  • Maintain records documenting all inspections conducted for pricing and scanner accuracy and packaged commodities and a listing of all businesses in the County that are subject to device inspections.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236