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Report Highlights City of Lackawanna Audit Objective Background Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) The City is located in Erie County and collection fees (garbage fees). is governed by an elected Mayor and an elected five-member City Council Key Findings (Council). City officials did not always assess and bill garbage The City’s Department of Public Works fees in accordance with the City Code (Code). (DPW) provides garbage collection Officials also did not provide adequate oversight or develop written policies and procedures for assessing services to residents and some and billing garbage fees. businesses/commercial properties located in the City. Garbage fees are ll 30 of 33 properties reviewed (91 percent) were not assessed and/or billed the correct garbage generally included on real property fees in accordance with the Code. Twenty-five tax bills, which are sent out every six of these properties were underbilled a total of months. $6,350. The Council is responsible for the ll 16 organizations were billed for garbage services they received. However, the Code indicates the general oversight of City operations and organizations were not eligible for such services. finances, including adopting the annual budget and setting annual garbage ll 14 of the 27 garbage fee exemptions reviewed (52 percent) lacked appropriate support and/or fees. The elected Mayor is responsible, did not comply with City requirements. along with other officials and staff, for managing day-to-day operations. In addition, although the DPW Commissioner prepared memos indicating 10 City properties The City Assessor (Assessor) required garbage fee assessment and/or billing is responsible for assessing the updates during our audit period, the Assessor had not appropriate garbage fees on properties. updated the assessment records for seven properties and the Treasurer did not issue bills for four of those The City Treasurer (Treasurer) is seven properties totaling $889. While the financial responsible for garbage fee billing, impact appears immaterial, not making the necessary updates for these properties will result in continued applying annual fee exemptions and inaccurate billing in the future. adjustments. Key Recommendations 2020-21 Garbage Collection Quick Facts ll Develop comprehensive written policies and Garbage Fee Revenue $1,959,610 procedures for assessing and billing garbage fees. Properties with Fees 5,384 ll Ensure garbage service and corresponding garbage fees comply with the Code. Annual Unit Garbage Fee $254 City officials agreed with our findings and recommendations and indicated they plan to initiate corrective action. Appendix B includes our comment Audit Period to an issue raised in the City’s response. August 1, 2020 – September 7, 2021 Of f ic e of t he New York State Comptroller 1