Purpose

To determine whether the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two selected individuals, complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011.

Background

New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses.  These expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs such as airline baggage and travel agency fees.  As part of a statewide initiative to determine whether the use of travel money by selected government employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three year period ended March 31, 2011, as well as other outliers. As a result of this analysis, we examined the travel expenses for two individuals paid by SUNY Center with outliers in the area of mileage; one of these individuals also had reimbursements over $100,000.  In total, we examined $175,618 in travel costs associated with these two individuals. 

Key Findings

We found the travel expenses for the two individuals selected for audit were documented and adhered to State travel rules and regulations. The two individuals were not employees of the Center; rather they were couriers transporting medical specimens to various locations. Each individual was reimbursed for tolls and mileage associated with transporting the packages.

Key Recommendations

None

Other Related Audits/Reports of Interest

State University of New York College at Cobleskill – Selected Employee Travel Expenses (2012-S-143)
State University of New York College at Oneonta – Selected Employee Travel Expenses (2012-S-145)