Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Lackawanna City School District - Contractual Services (2019M-23)

Released: June 7, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether payments for contractual services were accurate and supported.

Key Findings

  • Board-approved contracts or agreements were on file for service providers.
  • Payments to two service providers totaling $477,000 (10 percent) were not supported by sufficient documentation to ascertain that services were rendered in accordance with the written agreements.

Key Recommendations

  • Ensure claims for payment from service providers are sufficiently itemized and properly supported.
  • Require service providers to submit appropriate documentation that includes the dates and services provided.
  • Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance with written agreements.

District officials agreed with our recommendations and indicated they planned to initiate corrective action.

Background

The Lackawanna City School District (District) serves the City of Lackawanna in Erie County. The District is governed by a seven-member elected Board of Education (Board). The Board is responsible for the District’s overall management, financial and educational affairs.

The Superintendent of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s direction.

The Assistant Superintendent of Administrative Services (Assistant Superintendent) oversees the District’s day-to-day financial operations and supervises Business Office personnel. The Board-appointed claims auditor is responsible for examining all claims or demands against the District and has the authority to authorize or reject payment.

Quick Facts
Students1,900
2018-19 General Fund Budget$53.3 million
Contractual Services Payments$8.3 million

Audit Period

July 1, 2016 – January 2, 2019

Our audit testing primarily focused on the 2017-18 school year.


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236