Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies.
- Made an inappropriate payment for medical expenditures totaling $21,000.
- Approved payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting documentation.
- Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel totaling $2,551 that were not adequately supported.
- Did not always enforce the adopted travel policy when approving $125,028 in travel expenditures.
- Made 107 purchases totaling $163,233 without an approved purchase order prior to the purchase being made.
- Consult an attorney regarding recovering the $21,000 that was inappropriately paid for medical expenditures.
- Ensure all gas and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment.
- Ensure that conference and travel expenditures are in compliance with the District’s travel policy.
- Ensure officials follow the procurement policy requirements and purchase order system.
District officials disagreed with certain findings in this report. Appendix B includes our comments on certain issues in their response.