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Correction Inspection forms (inspection forms) and provides the inspection forms to the DPW clerk. The DPW clerk provides a copy of each inspection form to the Treasurer and files the original inspection forms and correlating affidavits. The Treasurer told us she adjusts real property tax bills to reflect the number of garbage fees based on the number of occupied units indicated on the inspection forms. We reviewed documentation for all 27 exemptions requested during our audit period and found the Treasurer reduced the garbage fees for 14 (52 percent) properties even though she lacked appropriate support. Specifically, ll Nine exemption requests did not include dates and were not notarized, ll Two were approved without an inspection, ll One had conflicting information between inspection results and the exemption request form, ll One lacked an exemption request, and ll One was not submitted by the August 31 deadline. The remaining 13 exemption requests were made in accordance with City requirements, and the correlating garbage fees were adjusted accordingly. Additionally, an initial inspection of the properties to verify the units for which exemptions were requested were unoccupied was performed, but the Code Enforcement Officer did not perform the required second, random inspection on these properties. By not completing both semiannual inspections, officials cannot be sure the properties remained unoccupied and eligible for exemptions or whether a prorated user fee should have been applied. The DPW clerk and Treasurer told us they believe the exemption discrepancies occurred because procedures have evolved over the years without clear, written policies and procedures being developed. In addition, there was confusion amongst staff from the three departments involved in processing exemption requests and adjustments, including which department was responsible for processing exemptions and adjusting user fee assessments and bills. Additionally, there is no process in place to verify that changes are being made in a timely manner or that only appropriately approved changes are applied. Due to a lack of clear written guidance and proper oversight, exemption requests were not always supported or processed appropriately. As a result, exemptions are not always granted in accordance with the Code, and the Council, Mayor and City officials cannot be sure that exemptions were provided fairly, equitably and in accordance with the Code. 6 Of f ic e of t he New York State Comptroller