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TWC-229831
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Office of Administrative Trials and Hearings
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Issued
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Early Settlement
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2024-08-19
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3750
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No data
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In addition to any other prohibition contained in Chapter 1 of Title 16-A of the Code or this chapter, an applicant, a licensee, a registrant, a principal of a licensee or a registrant, or an employee required to make disclosure, pursuant to Section 16-510 of the Code as listed in Appendix A of Subchapter C of this chapter must not:violate or fail to comply with any order or directive of the Commission;
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TWC-227986
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Office of Administrative Trials and Hearings
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Issued
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Calendared
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2023-09-27
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7500
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No data
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A licensee must maintain copies of all inspection and certification of repair forms required by 17 RCNY ? 5-10(e) for at least five (5) years, and copies of such forms (paper or electronic) must be available in the corresponding vehicles at all times for six (6) months.
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TWC-227530
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Office of Administrative Trials and Hearings
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Issued
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Settled
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2023-09-07
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1000
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2024-01-24
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A licensee must maintain annual financial statements in a form or computer format prescribed by the Commission. The Commission may require that such financial statements be audited by an independent certified public accountant who is not employed by or related to the licensee or any principal of the licensee and has no financial interest in the licensee or any principal of the licensee. The financial statements must include a balance sheet, an income statement, a statement of cash flows, and a statement of retained earnings or (if the licensee is a sole proprietorship or partnership) capital. The auditor shall render an opinion as to whether the financial statements accurately reflect the financial position of the licensee as of the balance sheet date and the results of its operations and cash flows for the year ended, except that the auditor need not opine on Paragraphs (3) and (4) of this Subdivision. The auditor shall also issue a supplemental opinion on the licensee's compliance with the financial record-keeping and reporting requirements of the Commission. Such supplemental opinion shall detail each and every variance or deviation from the Commission's requirements noted during the auditor's examination of the licensee's financial books and records. The licensee must certify, and the principal responsible for the licensee's financial affairs must swear under oath upon penalty of perjury, that the financial statement accurately reflects the licensee's accounts and financial operations. At the completion of the audit, the licensee must obtain from the auditor copies of the accountant's work papers and must retain such papers with the licensee's records. Except that a micro-hauler licensee may satisfy the requirements of this subdivision by maintaining tax returns prepared by a certified public accountant. The Commission is not precluded from requiring a micro-hauler licensee to prepare a financial statement required by this subdivision upon the Commission's request. (1) The balance sheet must include the balance for each group or type of asset, liability, and capital amount at the end of the accounting period. (2) The income statement must include the balance of each group or type of income and expense for the accounting period. Income and expenses related to waste removal, collection, disposal, and recycling must be shown in such a manner as to be traceable from the income statement to the General Ledger, Customer Ledger, Cash Receipts Journal, Cash Disbursements Journal, Disposal Expense Subsidiary Journal, invoices, cancelled checks, cash receipts, bank statements, and deposit slips. (3) The following schedules must be included in the financial statement in support of the balance sheet and income statement: (A) a truck and container analysis; (B) a schedule of investments; (C) allowances for doubtful accounts; (D) prepaid expenses; (E) miscellaneous current and other assets; (F) fixed assets, depreciation, and accumulated depreciation; (G) route purchases; (H) notes payable and receivable; (I) taxes prepaid and accrued; (J) miscellaneous current and accrued liabilities; (K) capital stock; (L) additional paid-in capital; (M) retained earnings; (N) intangible assets and accumulated amortization; and (O) waste collection analysis. (4) Operating, administrative, and general expenses must be summarized and must include schedules as follows: (A) a payroll analysis with details of drivers' and helpers' wages, mechanics' wages, workers' compensation insurance, disability insurance, payroll taxes, and pension and welfare fund payments; (B) a truck and container analysis with details of garage, rent, gas, oil, tolls, truck insurance, repairs, maintenance, truck rental, license plates, license fees, truck mileage taxes, depreciation, and other related expenses; (C) a disposal analysis with details of all expenses incurred, and credits (including cash) obtained in connection with disposing or recycling collected waste including the name of the disposal facility or vehicle or recycling facility, the type of disposal or recycling facilities used (e.g., landfill, transfer station, or recycling center), the complete address of each disposal facility or vehicle or recycling facility, the amount of collected waste that was delivered to such disposal or recycling facility or facilities (in compacted cubic yards and tons), the rate charged per cubic yard or ton, the total amount billed by the vehicle or facility, and the amount paid; (D) a compensation schedule for officers, directors, and owners; (E) a revenue analysis; (F) an analysis of interest paid and received; and (G) an amortization expense analysis.
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TWC-227218
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Office of Administrative Trials and Hearings
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Issued
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Settled
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2023-07-22
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400
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2023-08-23
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A licensee must maintain copies of all daily inspection reports required by 17 RCNY ? 5-10(f) for at least five (5) years, and copies of such reports (paper or electronic) must be available in the corresponding vehicles at all times for fourteen (14) days.
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TWC-225551
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Office of Administrative Trials and Hearings
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Issued
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Settled
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2023-01-07
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800
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2023-02-15
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A licensee must maintain copies of all daily inspection reports required by 17 RCNY ? 5-10(f) for at least five (5) years, and copies of such reports (paper or electronic) must be available in the corresponding vehicles at all times for fourteen (14) days.
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TWC-218206
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Office of Administrative Trials and Hearings
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Issued
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Settled
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2019-11-18
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700
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2019-12-02
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An applicant for a license or a licensee must notify the commission within 10 (ten) Business days of any material change as defined in 17 RCNY 1-01 in the information submitted in an application or disclosure form submitted pursuant to this chapter .
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TWC-219069
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Office of Administrative Trials and Hearings
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Issued
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Settled
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2019-08-16
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2500
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2022-07-27
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Failed to timely submit annual financial statement
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TWC-216570
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Office of Administrative Trials and Hearings
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Issued
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Settled
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2018-12-07
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2000
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2019-02-15
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Failure to maintain annual financial statements in a format proscribed by the Commission
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TWC-215849
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Office of Administrative Trials and Hearings
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Issued
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Settled
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2018-05-04
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250
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2018-06-20
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General Prohibitions
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TWC-215225
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Office of Administrative Trials and Hearings
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Issued
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Settled
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2017-06-01
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1000
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2018-01-21
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Failure to maintain annual financial statements in a format proscribed by the Commission
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TWC-211946
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Office of Administrative Trials and Hearings
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Issued
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Settled
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2015-06-05
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250
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2015-07-02
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Failed to timely disclose to Commission employee information
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TWC-211318
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Office of Administrative Trials and Hearings
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Issued
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Settled
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2015-01-21
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3000
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2015-04-09
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Removed collected or disposed of trade waste or without the proper Commission issued license or exemption from licensing requirements
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