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memos to the Assessor’s clerk and Treasurer so that the appropriate adjustments could be made to the assessment records and/or tax bills. While the Treasurer maintained copies of the memos, the Assessor’s clerk did not. Therefore, we were unable to determine whether she received the memos. The assessment roll was not updated to reflect the correct number of garbage fees and/or the Treasurer did not correct the tax bills for seven of these 10 properties as follows: ll One single-family property’s owner contacted the City for a replacement tote in December 2020, and the DPW Commissioner discovered that a garbage fee had not been assessed or billed to this property even though collection services were provided. The Treasurer and DPW clerk told us that the property had erroneously never been charged a garbage fee. The DPW clerk sent a memo to the Assessor and Treasurer, but the property’s assessment was not updated and the Treasurer did not bill the owner for services previously provided. The City lost revenue of $254 on this property during our audit period. ll One single-family property built in 2018 was not previously assessed and billed a garbage fee. The Treasurer identified the discrepancy when preparing the 2020-21 tax bills, updated the tax bill and informed the DPW Commissioner. The DPW Commissioner prepared a memo to notify the Assessor’s clerk, but the property’s assessment was not updated. ll A new single-family property built in December 2020 was not updated on the assessment roll or billed a garbage fee. The City lost revenue of $127 on this property during our audit period. ll Two multiple-dwelling properties should have each been billed one additional fee. The Treasurer did not bill these property owners for the services provided, and the number of fees in the assessment system was not updated for either property. The City lost revenue of $508 on these properties during our audit period. ll One multiple-dwelling property with two units was not assessed garbage fees. While the error was identified when the property owner requested replacement totes from the City and the Treasurer billed the property owner for the services provided, the property’s assessment was not updated a year later. ll One commercial property, previously assessed and billed one collection fee, requested an additional tote in June 2020. The DPW Commissioner prepared a memo indicating an additional fee was to be added to the property’s assessment. The Treasurer updated the tax bill for 2020-21, but the property’s assessment was not updated. Because the Code does not indicate commercial properties are subject to an additional garbage fee upon 4 Of f ic e of t he New York State Comptroller