Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes.
- Of 1,174 credit card charges made during our audit period, 753 totaling $70,458 did not have receipts or invoices attached to the claims.
- Nineteen credit card purchases exceeded the District’s travel meal allowance by $5,047.
- The Board approved 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law.
- The Board approved $1,488 in charges that were not for valid District purposes.
- Ensure that credit card charges are adequately supported by sufficient supporting documentation which is attached to each credit card claim.
- Ensure that District officials and employees comply with the District’s maximum meal allowance established by District policy.
- Ensure that the Board only approves purchases that are necessary and valid expenditures.
Except as indicated in Appendix A, District officials generally agreed with the findings in our report. Appendix B includes our comments on certain issues District officials raised in their response.