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Office of the State Comptroller - Local Government & School Accountability
Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Broome Community College – Fleet Management (2011M-171)


Released: December 30, 2011 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to compare the cost associated with maintaining a vehicle fleet to reimbursing employees for mileage travel using their own vehicles.

Background

Broome Community College is sponsored by Broome County, was founded in1946, and is part of the State University of New York (SUNY) system. The College is governed by a Board of Trustees which comprises nine appointed members and a student trustee. The Board is responsible for the general management and control of the College’s financial and educational affairs. The College’s 2010-11 budgeted appropriations were approximately $49.2 million.

Key Findings

  • We estimate that the College is paying approximately $17,000 less per year or $141,046 after 100,000 miles driven, by maintaining its current vehicle fleet rather than reimbursing employees for mileage. If the College chooses to maintain the vehicles longer than 100,000 miles, it will realize even greater savings, as long as maintenance costs do not escalate.
  • Our analysis also revealed that the College can realize an additional savings of $4,100 by discontinuing the use of some of the vehicles in its fleet.

Key Recommendations

  • Analyze fleet costs periodically to ensure that maintaining their fleet continues to be the lowest cost option.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236