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 April 1, 2008 to March 31, 2011.

Background

New York State's 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 lodging, meals, car rentals, transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected government employees was appropriate, we audited travel expenses of high-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as well as other outliers. As a result of this analysis, we selected one State University of New York Farmingdale State College (College) employee with travel expenditures totaling $212,573 for audit.

Key Finding

Most of the $212,573 travel expenses we examined for the one traveler were appropriate. However, College officials could not provide documentation to support 21 travel charges totaling $8,386. As a result, we have no assurance that these travel expenses complied with rules and regulations and are free from fraud, waste, and abuse.

Key Recommendation

Ensure that adequate supporting documentation is received and maintained for travel expenses.

Other Related Audits/Reports of Interest

State University of New York College of Optometry: Selected Employee Travel Expenses (2012-S-148)
State University of New York College at Purchase: Selected Employee Travel Expenses (2012-S-149)