Purpose of Audit

The purpose of our audit was to evaluate the District’s transportation operations for the period July 1, 2013 through May 21, 2015.

Background

The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which operates seven schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $86.6 million.

Key Findings

• District officials have not periodically solicited bids or proposals for primary transportations services and the transportation consultant did not provide all of the services which appeared to be his responsibility.
• The mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the District was overbilled for fuel for the 2013-14 fiscal year.

Key Recommendations

• Periodically evaluate contracts and seek competition for transportation services.
• Require the transportation vendor to submit records to support the total number of daily route miles used in calculating the District’s annual fuel use.