Purpose

To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period July 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, as well as other outliers. As a result of our analysis, we examined the travel expenses for one College at Buffalo (College) employee whose expenses were amongst the highest in the State and had outliers in the areas of lodging and air fare. This employee's travel expenses totaled $139,424.

Key Findings

We were only able to audit two years and nine months of the three years of travel expenditures totaling $127,095 because the College was not required to and did not maintain records prior to July 1, 2008. The travel expenses for the one College employee selected for audit were documented and adhered to State travel rules and regulations. This employee was an athletic coach who was responsible for team travel expenses associated with in-state and out-of-state sporting events, including transportation, meals and lodging. This coach also incurred expenses for recruiting trips.

Other Related Audits/Reports of Interest

State University of New York: College at New Paltz - Selected Employee Travel Expenses (2012-S-140)
State University of New York: Alfred State College of Technology - Selected Employee Travel Expenses (2012-S-142)
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)
State University of New York: College at Purchase - Selected Employee Travel Expenses (2012-S-149)