Southtowns Record

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

Text · page 4 of 17

Garbage Collection Fees
Eligibility for garbage collection is based on property type and generally includes
single family residential properties, multiple dwellings with six or fewer residential
units,1 and certain businesses and commercial properties.2 The Code establishes
parameters for garbage collection including the types of properties eligible for
garbage collection services and a basic fee structure. The Code prohibits the City
from providing collection and disposal of garbage for any properties categorized
as a house of worship, group home, nonprofit organization or private school or
club. The Code also states that the Council will annually determine the garbage
collection fee (garbage fee) at an amount which allocates the total cost of garbage
collection and disposal services among users in a fair and equitable manner.

How Should Garbage Fees Be Assessed and Billed?
The Council should establish and adopt policies and procedures to provide clear
guidance for employees who are involved in the process of assessing and billing
garbage fees and help ensure that all users receiving garbage collection services
are assessed and billed accordingly. City officials should ensure compliance with
the Code and that assessment and billing of garbage fees are in accordance with
the Code and any applicable written policies and procedures.

The Assessor should ensure permanent changes made to the garbage fee to be
assessed on the property are updated in the assessment rolls in a timely manner.
This helps ensure future billings are correct. In addition, billing errors identified
should be corrected as soon as they are known to help ensure fees for services
are billed accurately and in accordance with the Code.

In accordance with the Code, users are required to pay one $254 garbage fee
per year for each unit they own and for which the City collects garbage. Multiple
dwelling properties can be billed up to six units. Multiple dwelling properties that
exceed six units must contract with a private garbage collection company.

Garbage Fees Were Not Always Properly Assessed and Billed
While the Council did not adopt adequate policies or establish written procedures
for assessing and billing garbage fees, the DPW clerk and Treasurer told us that
the number of collection fees assessed to each property is based on the property
type indicated on the assessment roll for each property. The Treasurer told us she

1 The Code allows for users who own multiple units to apply for garbage fee exemptions. Refer to the section
titled “How Should Collection Fee Exemptions Be Supported and Processed?”

2 In general, the Code requires any business that exceeds 300 pounds of solid waste (two totes) to maintain
a dumpster and/or retain private garbage collection services. However, if a dumpster cannot be placed on the
premises, an application can be submitted to the Commissioner of Public Works for permission to purchase
additional totes that the City would collect and dispose of for a fee to be determined by the Commissioner of
Public Works, up to a maximum of four totes.

2  Of f ic e of t he New York State Comptroller