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request of a second tote, we question the decision to assess and bill an additional fee. Although By not making the appropriate assessment and billing adjustments in a timely manner, City officials are underbilling for services provided, and there is a risk that the Code future garbage fees will continue to be billed incorrectly. established Furthermore, the City collected garbage for and billed 16 properties − 11 a process for churches, three social organizations, one nonprofit and one private school − that were not eligible for such services according to the Code. While the DPW requesting Commissioner told us that the organizations that own these properties submitted a user fee special requests to the Council, he was unable to provide documentation supporting these requests or Council approval. exemption, Due to inadequate policies, a lack of written procedures and a lack of oversight by City officials the Council and Mayor, garbage fees were not assessed and billed appropriately. did not Without clear written guidance and adequate oversight, City officials are unable to ensure that property owners are assessed and billed garbage fees fairly develop and equitably and in accordance with the Code. The DPW clerk, Treasurer written and Assessor were unable to provide documentation or explanations for the assessment and billing inconsistencies. procedures for How Should Garbage Fee Exemptions Be Supported and Processed? processing The Code allows for users who own multiple units to request a garbage fee exemption for units that will not be occupied. Exemption requests must be made user fee by August 31 through a process whereby the property owner makes a sworn exemption affidavit under penalty of perjury that a unit is unoccupied and will not be occupied during the fiscal year for which the user fee applies. The City requires property requests. owners to complete a signed and notarized Affidavit Claiming Exemption for User Fee form. According to the Code, a unit for which an exemption is requested will be subject to a semiannual, random inspection by the City’s Code Enforcement Officer to determine whether the unit is occupied. The garbage fee for such a unit will be prorated so the owner will pay the fee for the time this unit is occupied. Exemptions Were Not Properly Supported or Processed Although the Code established a process for requesting a user fee exemption, City officials did not develop written procedures for processing user fee exemption requests. The DPW clerk told us property owners requesting exemptions provide her with signed and notarized affidavits documenting how many units are occupied on the property annually. The Code Enforcement Officer performs an inspection of each property, documents the number of occupied units on the Garbage Unit Of f ic e of t he New York State Comptroller 5