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NYS Comptroller


Audits of Local Governments and School Districts

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

Released: April 10, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, 2014.


The City of Lackawanna is located in Erie County and has a population of approximately 18,000. The City is governed by an elected Mayor and an elected five-member City Council. The City’s 2014-15 general fund budgeted appropriations total approximately $23.4 million.

Key Findings

  • The current work schedule for patrol officers results in the officers working eight days less per year than the amount specified in the collective bargaining agreement.
  • Fire Department time and attendance records were not always accurately maintained.
  • City officials do not ensure that firefighters work their required annual hours.

Key Recommendations

  • Consider undertaking discussions with the employee organization of the police officers to clarify language in future collective bargaining agreements regarding the work hour and work schedule requirements of all police officers.
  • Periodically review firefighter attendance and leave records.
  • Ensure that all firefighters comply with the requirements of the collective bargaining agreement and work their scheduled annual hours.

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