City of Lackawanna – Garbage Collection Fees (2021M-206)

Government: City of Lackawanna
Posted by publisher: Apr 8, 2022
Kind: State audit
Topics: Audits and oversight, Budget and taxes

Publisher's summary

City officials did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did not provide adequate oversight or develop policies and procedures for assessing and billing garbage fees.

Original document

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Text · page 2 of 17

Contents

Report Highlights .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1

Garbage Collection Fees .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

  How Should Garbage Fees Be Assessed and Billed?. .  .  .  .  .  .  .  .  . 2

  Garbage Fees Were Not Always Properly Assessed and Billed. .  .  .  . 2

  How Should Garbage Fee Exemptions Be Supported and
  Processed? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5

  Exemptions Were Not Properly Supported or Processed . .  .  .  .  .  .  . 5

  What Do We Recommend? . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7

Appendix A – Response From City Officials.  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9

Appendix B – OSC Comment on the City’s Response .  .  .  .  .  .  .  .  11

Appendix C – Audit Methodology and Standards .  .  .  .  .  .  .  .  .  .  .  12

Appendix D – Resources and Services.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  14