Southtowns Record

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

Government
Lackawanna City School District
Posted by publisher
Jun 7, 2019
Kind
State audit
Topics
Audits and oversight, Budget and taxes

Publisher's summary

The District paid nine professional service providers $8.3 million during the 2017-18 school year for various services. We found that the District had Board-approved contracts or agreements on file for all nine service providers. Payments to the service providers were generally made at the appropriate rates and in accordance with contract provisions. However, we found 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 contract. The District paid $275,000 for information technology support services even though the claims lacked descriptions of the services provided and documentation demonstrating how the rate of compensation was determined or by whom. We also found that invoices submitted by the occupation and physical therapy service provider totaling $202,000 were not sufficiently itemized or detailed to support all hours billed.

Original document

Text · page 8 of 10

A written corrective action plan (CAP) that addresses the findings and
recommendations in this report must be prepared and provided to our office within
90 days, pursuant to Section 35 of General Municipal Law, Section 2116-1(3)(c)
of New York State Education Law and Section 170.12 of the Regulations of the
Commissioner of Education. To the extent practicable, implementation of the CAP
must begin by the end of the fiscal year. For more information on preparing and
filing your CAP, please refer to our brochure, Responding to an OSC Audit Report,
which you received with the draft audit report. We encourage the Board to make
the CAP available for public review in the District Clerk’s office.

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