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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Lackawanna City School District - Tuition (2019M-59)

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

Audit Objective

Determine whether tuition payments were accurate and supported.

Key Findings

  • District officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an underpayment of $900 for one student.
  • The District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 students attending charter schools.

Key Recommendations

  • Review tuition invoices to ensure charges are calculated correctly and supported.
  • Address and resolve identified billing errors.
  • Request updated proof of residency periodically to verify the District is properly billed.

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 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
Students attending other public or charter schools843
2018-19 General Fund Budget$53.3 million
2017-18 Tuition Payments$11.8 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