Credit Cards Final

8/3/2019 Credit Cards Final

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DIVISIONOF LOCAL GOVERNMENT

& SCHOOL ACCOUNTABILITY

O F F I C E O F T H E N E W YO R K ST A T E C O M P T R O L L E R

2007-MR-5

Internal Controls Over

Credit Cards and Traveland Fuel Expenditures

Thomas P. DiNapoli


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DIVISIONOF LOCAL GOVERNMENTAND SCHOOL ACCOUNTABILITY 1

Table of Contents

Page

AUTHORITY LETTER 3

EXECUTIVE SUMMARY 5

INTRODUCTION 7Background 7

Objectives 8

Scope and Methodology 8Comments of Local Officials and Corrective Action 8

INTERNAL CONTROLS OVER CREDIT CARDS 10Authorization 10

Policies and Procedures 11

Review of Claims 11

Recommendations 12

INAPPROPRIATE CHARGES 14 Recommendations 15

TRAVEL AND FUEL EXPENDITURES 16Travel-Related Expenditures 16

Fuel Purchases 17

Recommendations 18

APPENDIX A Responses From Local Officals 20APPENDIX B Audit Methodology and Standards 21APPENDIX C Controls Over Credit Card Use in Sampled Municipalities 22APPENDIX D How to Obtain Additional Copies of the Report 23

APPENDIX E Local Regional Office Listing 24


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State of New YorkOffice of the State Comptroller

Division of Local Governmentand School Accountability

January 2008

Dear Local Officials:

A top priority of the Office of the State Comptroller is to help local governments officials

manage government resources efficiently and effectively and, by so doing, provide accountability

for tax dollars spent to support government operations. The Comptroller oversees the fiscal affairs

of local governments statewide, as well as compliance with relevant statutes and observance of

good business practices. This fiscal oversight is accomplished through our audits, which identify

opportunities for improving operations and Board governance. Audits also can identify strategies

to reduce costs and to strengthen controls intended to safeguard local government assets.

Following is a report of our audit entitled Internal Controls Over Credit Cards and Travel and Fuel

Expenditures. This audit was conducted pursuant to the State Comptrollers authority as set forth

in Article V, Section 1 of the State Constitution, and Article 3 of the General Municipal Law.

This audits results and recommendations are resources for local officials to use in effectively

managing operations and in meeting the expectations of their constituents. If you have anyquestions about this report, please feel free to contact the local regional office for your county, as

listed at the end of this report.

Respectfully submitted,

Office of the State Comptroller

Division of Local Government

and School Accountability


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OFFICEOFTHE NEW YORK STATE COMPTROLLER6

resolution and only two had adopted a comprehensive credit card policy. The lack of policies and

corresponding guidance has resulted in local governments paying for charges included on credit

card statements that were not properly supported by receipts. We examined 462 credit card charges

totaling approximately $92,600 at the eight local governments and found that 235 claims totaling

$38,300 (51 percent) were problematic: 114 claims (25 percent) totaling $13,300 lacked sufficient

documentation, such as an itemized receipt indicating what had been charged; another 121 receipts(26 percent) totaling $25,000 lacked a signature identifying who had made the purchase. The lack

of receipts could result in approving payment for an expense that was not actually incurred, or

does not serve a proper municipal purpose. The absence of a signature on the receipt prevents the

identification of the person responsible for the purchase and results in a lack of accountability for

expenses charged to the local government.

Generally, we found that local government credit card purchases were made for legitimate

municipal purposes. However, only three units (Essex County, the City of Troy and the Village of

Saranac Lake) had a policy that specifically addressed certain prohibited expenditures. Two of the

local governments without such policies (the Village of Lake Placid and City of Plattsburgh) paid

for expenses that did not have a government business purpose. For example, the Village of LakePlacid paid $1,440 for food served at a retirement party.

For the most part, the local governments we audited had adequately designed internal controls over

meals and travel expenses. The Village of Lake Placid was the only one of the eight units that had

not adopted a formal travel policy. However, we found that the City of Plattsburgh paid for $2,506

in travel-related credit card charges that lacked sufficient documentation to determine if the costs

were for appropriate business-related travel.

We found that six of the eight local governments used fuel cards and charged approximately

$325,600 for fuel purchases during our audit period. Five of these six units had a good system

of internal controls in place to ensure the appropriate use of fuel cards. However, the City of

Plattsburgh, which accounted for $273,000 (84 percent) of the fuel purchases, had inadequate

controls over the use of fuel cards. For example, 29 individuals designated as authorized users

during our audit period were not even City employees. The lack of internal controls over fuel cards

increases the possibility that fuel paid for by the City could be used for non-governmental purposes

without detection.

Comments of Local Officials

The results of our audit and recommendations have been discussed with local officials and their

comments, which appear in Appendix A, have been considered in preparing this report. Localofficials generally agreed with our recommendations and indicated they planned to take corrective

action.


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Background

Introduction

Local governments commonly use credit cards for the

convenience of making purchases over the phone, on-line, or to

pay employee travel costs. The three types of commonly used

credit cards are general purpose cards, vendor specific cards

and fuel cards. General purpose cards are frequently issued in

the name of a local official and the name of the municipality.

Vendor specific cards are issued in the name of the municipality

and usually include a list of authorized users. Fuel cards, used

to purchase gasoline and fuel oil, come in two types: one is a

location- specific card issued in the name of the municipality,

and the second is a travel card issued in the name of the

municipality that can be used to purchase fuel at any of the

vendors service stations.

We conducted a phone survey of 43 local governments located

in 10 counties in northeastern New York State and found that 34

of those surveyed used credit cards to make purchases during

2005. We selected eight of the 34 local governments for on-

site audits. As shown below, the eight local governments had

a total of 223 credit cards in use and purchased goods and

services totaling approximately $775,000 from January 1, 2005

through September 30, 2006. The municipalities selected,

including two villages, two towns, two cities and two counties,

represented a mix of different types and sizes of units fromwithin this 10-county region, as follows:

LOCALGOVERNMENT COUNTY

CREDITCARDS IN USE

TOTAL CREDIT CARDEXPENDITURES DURING

THE AUDIT PERIOD

Village of Lake Placid Essex 9 $38,700

Village of Saranac Lake Franklin and Essex 4 $17,600

Town of Long Lake Hamilton 15 $46,500

Town of Milton Saratoga 11 $14,700City of Plattsburgh Clinton 84 $412,000

City of Troy Rensselaer 13 $13,700

County of Warren Warren 8 $60,500

County of Essex Essex 79 $151,300

Total 223 $755,000


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Scope andMethodology

Objectives The objectives of our audit were to determine whetheradequate internal controls over government issued credit

cards were in place and operating effectively and whether

payments made for meals and travel-related expenses were

properly authorized and appropriate. More specifically, we

addressed the following questions:

Have local governments established and implemented

appropriate internal controls over credit cards issued

to their officers and employees?

Have unauthorized or questionable costs been incurred

by local governments making credit card purchases?

Have local governments incurred questionable costs

for meals and travel expenses or for fuel purchases

charged on government issued credit cards?

We audited credit card expenditures, including charges

for meals, travel costs and fuel purchases, in eight

local governments located within a 10-county region

in Northeastern New York State. Our audit covered the

period January 1, 2005 through September 30, 2006. From

our initial telephone survey of 43 local governments in

this region, we judgmentally selected eight of the 34 local

governments surveyed that indicated they used credit cards to

make purchases.

For each unit audited, we examined warrants, claims for

payment, cancelled checks, minutes of the proceedings of the

governing board, accounting records, and adopted policies

and procedures.

We conducted our audit in accordance with generally

accepted government auditing standards (GAGAS). More

information on such standards and the methodology used

in performing this audit are included in Appendix B of this

report.

The results of our audit and recommendations have been

discussed with local officials and their comments, which

appear in Appendix A, have been considered in preparing

this report. Local officials generally agreed with our

recommendations and indicated they planned to take

corrective action.

Comments of Local Officialsand Corrective Action


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The Governing Boards of the eight local governments we

audited have the responsibility to initiate corrective action.

Pursuant to Section 35 of the General Municipal Law, each

Board should prepare a plan of action that addresses the

recommendations in this report and forward the plan to our

offi

ce within 90 days. For guidance in preparing your plan ofaction, you may refer to applicable sections in the publication

issued by the Office of the State Comptroller entitled Local

Government Management Guide. We encourage the Boards to

make this plan available for public review in the Clerks office.


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Internal Controls Over Credit Cards

Written policies and procedures are necessary components

for establishing an effective internal control structure

for purposes such as the usage of credit cards and the

reimbursement of expenses for local government officers and

employees. For credit cards, a Board resolution authorizing

their usage along with the adoption of a comprehensive

credit card policy provides an initial framework for an

effective internal control system. The governing board is also

responsible for ensuring that all claims included on its credit

card statements are audited to verify that costs paid by the

local government are supported by adequate documentation.

Seven of the eight local governments we audited did not

have adequately designed internal controls over credit cards.Without ensuring that their credit cards are authorized,

that the proper use of credit cards is defined by policies and

procedures, and that credit card claims are supported by

signed receipts, local governments could risk paying for

unauthorized or excessive costs.

Before a local government begins to use credit cards to

pay for expenses incurred by local government officers and

employees, a governing board should first pass a resolution

formally authorizing the use of credit cards. The resolution

should specify the authorized purposes for which the cardsare to be used, the number of credit cards authorized, and the

credit limits for each card.

We found that, out of 223 credit cards being used by the eight

local governments, only 12 credit cards had been authorized

by board resolution. Further, only three of the eight local

governments had adopted board resolutions authorizing the

use of credit cards. Only one of the three units - Warren County

- had a board resolution that was reviewed regularly and

amended to include all cards authorized for use in the County;the other two local governments (Milton and Plattsburgh)

had adopted resolutions, but neither entity had reviewed and

amended their resolution to include all authorized users and

all cards currently in use. The lack of formal authorization for

the use of credit cards can result in cards being applied for and

used without the knowledge of local government officials.

The lack of authorization also significantly increases the risk

Authorization


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that the local government could pay for other than legitimate

government expenses.

Written policies and procedures are necessary to establish an

internal control structure for credit card use and the allowable

expenses that local government offi

cers and employees cancharge on government-owned credit cards. Once the board

has approved the use of credit cards by government officials

and employees and authorized the use of the cards by board

resolution, the board should adopt a comprehensive credit card

policy that describes how the cards can be used and by whom,

the documentation needed to support credit card claims, and the

local governments recourse in the event of improper credit card

use. The policy should, at a minimum:

Identify all authorized users

Set appropriate credit limits

Establish custody of the cards when not in use

Require proper documentation for all transactions

Establish a means to recoup any unauthorized

expenditures

Only two of the eight local governments, Warren County

and the City of Troy, had adopted comprehensive credit card

policies. The lack of a comprehensive credit card policy can

lead to unauthorized employees making purchases on behalf

of the local government; individuals making inappropriate,

excessive or undocumented purchases on government credit

cards; or the loss or misuse of credit cards. Moreover, without

any specific policies in place, the local government may have

difficulty collecting reimbursement for any unauthorized or

questionable charges.

Local governments should have procedures in place to reviewand approve all claims prior to payment, including those claims

involving the use of credit cards. Generally, a claim submitted to

a local government must be written, itemized, approved by the

officer or employee who gave rise to the claim; audited by the

governing board, officer or employee of the local government

charged with the auditing function; and in a form prescribed

and approved by the governing board.

Policies and Procedures

Review of Claims


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We found that five of the eight local governments did not have

adequate procedures in place to ensure that credit card claims

were sufficiently documented prior to payment. We examined

462 credit card charges totaling approximately $92,600 at

the eight local governments and found that 235 claims (51

percent) totaling $38,300 were problematic: 114 claims (25percent) totaling $13,300 lacked sufficient documentation,

such as an itemized receipt indicating what had been charged;

another 121 receipts (26 percent) totaling $25,000 lacked a

signature identifying who had made the purchase.

Although supporting documentation varied greatly between

local governments, we determined that adequacy of the

internal controls in place was not dependent on the size or type

of local government. In Essex and Warren Counties, all 64

charges tested totaling $32,200 were adequately supported by

detailed signed receipts and had been audited by the CountyAuditor prior to payment. The Village of Saranac Lake also

had a good system of internal controls in place for the audit

of claims. Twenty-two charges tested totaling $10,000 were

all supported by signed receipts and had been audited by

the Village Board prior to payment. By contrast, of the 67

charges totaling $11,900 that we examined in the Village of

Lake Placid, only 30 charges totaling $6,300 were supported

by receipts; only nine of these 30 receipts totaling $1,060 had

been signed by the individual making the purchase. Similarly,

in the City of Plattsburgh, we examined 249 credit card

transactions totaling $30,000 and found that only 205 charges

totaling $24,500 were adequately supported by receipts;

only 131 of these 205 charges included the signature of the

individual responsible for giving rise to the claim.

A proper audit cannot be made without essential

documentation, including signed receipts supporting the

charges listed on each credit card statement. The lack of

receipts could result in approving payment for an expense

that was not actually incurred, or does not serve a proper

municipal purpose. The absence of a signature on the receiptprevents the identification of the person responsible for the

purchase and results in a lack of accountability for expenses

charged to the local government.

1. Governing boards should formally authorize the

acquisition and use of any credit cards issued in the name

of the local government.

Recommendations


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2. Local governments using credit cards should adopt a

comprehensive credit card policy and review and update

the policy annually. The credit card policy should:

Identify all authorized users

Set appropriate credit limits

Establish custody of the cards when not in use

Require proper documentation for all transactions

Establish a means to recoup any unauthorized

expenditures.

3. Local governments should ensure that a proper audit of

claims is performed prior to the payment of each credit cardstatement. This includes requiring that all charges on the

statements are adequately supported by itemized receipts

signed by the individual making the purchase.


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Inappropriate Charges

An important element of any credit card policy is the

identification of the types of credit card purchases deemed

acceptable for local government officials. Local government

credit cards should be used for governmental business

purposes and not for personal use. The policy should

specifically identify those purchases that are not allowable

governmental expenditures. For example, expenditures

for entertainment or other non-business purposes do not

represent a proper use of public funds and such expenditures,

in any amount, should not be paid by local governments.

The policy should also provide for monitoring conformance

with this policy by reconciling credit card statements to

documentation, and for recouping any personal costs chargedto government credit cards.

We tested a total of $92,600 in credit card charges and

$29,098 in travel-related charges to determine whether they

represented reasonable, ordinary and necessary municipal

expenditures. Generally, we found that local government

credit card purchases were made for legitimate municipal

purposes. However, only three units (Essex County, the City

of Troy and the Village of Saranac Lake) had a policy that

specifically addressed certain prohibited expenditures. The

absence of a policy that identified prohibited expenditureslikely contributed to the approval and payment of

inappropriate charges by local officials in two of the other five

municipalities.

Two local governments (Village of Lake Placid and City of

Plattsburgh) paid for purchases that were personal in nature.

For example, we noted that the former Mayor of Plattsburgh

routinely made personal charges using the City credit card.

The former Mayors credit card statements during our audit

period included purchases totaling approximately $6,300from January 2005 through February 2006, when he had

the card cancelled. The former Mayors handwritten notes

on the statements indicated that $1,100 of the charges were

personal costs. Although he reimbursed the City for $1,050 of

these costs, the City had no way of determining whether the

former Mayor had identified all his personal charges. If local

governments do not have a policy that defines inappropriate


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personal use of government credit cards, employees can misuse

the credit cards and the local government may not be able to

identify and recover those expenditures.

Expenditures for most meals purchased locally (rather than

when traveling for business), alcoholic beverages, and otherentertainment-related costs do not represent a proper use of

public funds. Therefore, such expenditures, regardless of the

amount, should not be permitted. We found instances where

local governments inappropriately paid for entertainment

costs where there was no apparent governmental purpose.

For example, the Village of Lake Placid paid $1,440 for food

served at a retirement party for the outgoing mayor and $169 for

charges incurred at a golf shop in Saratoga Springs, New York.

Neither of these expenditures appeared to be a reasonable use

of Village funds. At other units we examined, we identified

about $500 in other questionable charges, including mealswith alcoholic beverages, entrance fees to a comedy club, a

satellite radio purchase and dry cleaning costs. Alcohol and

entertainment expenses are not proper municipal charges and

should not be reimbursed. The failure to establish a system

for properly monitoring credit card transactions to verify the

business purpose of credit card charges significantly heightens

the risk of inappropriate purchases being made without being

detected by local officials.

4. Local government officials and employees should be

prohibited from using government credit cards for

making personal charges.

5. All billing statements should be reconciled to supporting

documentation that adequately identifies all charges as

being valid and proper municipal expenses.

6. Local governments should seek repayment from those

responsible for incurring unauthorized or inappropriate

charges.

Recommendations


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Travel and Fuel Expenditures

Local governments may expend funds for actual and

necessary costs associated with travel to events and training

for government purposes, including such items as registration

fees, transportation, meals and lodging, as well as for fuel

used in the conduct of government business. To ensure travel-

related and fuel expenditures are legitimate municipal costs,

local governments must establish and monitor compliance

with a meals and travel policy, and audit and approve fuel

purchases before paying the related credit card bills. Unless

local officials regularly monitor these expenditures, local

governments are at risk of paying for excessive, unnecessary

or inappropriate costs.

Local governments must establish a meals and travel policy

to define which travel-related costs the municipality will pay

for, and which costs are considered actual and necessary

costs. For expenditures to be considered actual and

necessary, they must be incurred for a lawful municipal

purpose, and must not be for an amount that is greater than

necessary. Generally, the local governments we audited had

adequately designed internal controls over travel-related

expenditures. Seven of the eight had formally adopted travel

policies; the Village of Lake Placid was the only exception.

The absence of a formal travel policy increases the likelihoodthat travel expenses could be incurred that are not authorized

or appropriate.

We tested 162 travel expenditures totaling $29,098 at the

eight local governments to determine if they were both

reasonable expenditures and incurred for proper municipal

purposes and found exceptions at both the Village of Lake

Placid and the City of Plattsburgh. We identified 16 travel

reimbursements totaling $1,145 that lacked receipts detailing

what was purchased. For example, we noted $236 paid at arestaurant in Lake Placid that lacked any detail information

as to what was purchased and who the meal was for. We also

found that the City of Plattsburgh, which has a travel policy,

paid for $2,506 in 14 travel-related credit card charges that

lacked sufficient documentation to determine if the costs

were for appropriate business-related travel. For example,

the former Mayor traveled to New York City and Albany,

incurring $2,200 in travel costs, without prior approval by the

Travel-Related Expenditures


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City Council and without providing documentation detailing

the purpose of the trip. The City of Plattsburghs travel policy

was not effective, in these cases, because compliance with it

was not enforced.

As with other credit card purchases, local government offi

cialsare responsible for requiring that sufficient documentation be

present to properly audit and approve claims for fuel purchases

made with fuel company credit cards. All fuel purchases

reflected on statements should be supported by signed receipts

to facilitate a proper audit of claims. Local governments should

also have a method of identifying the individual making each

fuel purchase and the vehicle using the fuel. A good system of

internal controls uses an identification system at the fuel station

that identifies both the purchaser and the vehicle. Additionally,

a fuel log should be maintained for each vehicle to reconcile the

gallons purchased with the amount used. Such reconciliationsshould be performed by someone other than the individual

responsible for making the purchases.

We found that six of the eight local governments audited

used fuel cards and charged approximately $325,600 for fuel

purchases during our audit period. The City of Plattsburgh

accounted for $273,000 (84 percent) of these purchases.

The City of Plattsburgh was the only local government we

examined that did not have sufficient internal controls over

its fuel purchases. The City had a total of 14 credit accounts

with a fuel vendor for gasoline and diesel fuel (fuel) purchases

throughout the City. These accounts include one primary

account in the name of the Department of Public Works and 13

subsidiary accounts in the name of various City Departments

and the Plattsburgh City School District. As of the date of our

examination, there were 42 cards held at three vendor locations

(one for each of the 14 accounts) throughout the City, as well

as three individual cards held by City officials and employees

for their use when traveling. The fuel purchases using these

14 accounts during the audit period totaled $ 273,000. Therewere 205 active authorized users of the credit accounts, 29 of

whom were not on the City payroll. These 29 users included

13 Plattsburgh Rescue Hose Members and 16 retired City

employees. The City had not established internal controls

to ensure that only authorized City employees could use the

fuel cards. In addition, the City had no method to track

fuel purchased to City employees or to City-owned vehicles.

Fuel Purchases


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Therefore, City officials have no assurance that fuel charged

to these accounts was used by City officials in City-owned

vehicles for the conduct of City business.

We also found weaknesses in the Citys controls over the

payment of fuel credit card bills. The monthly fuel bills for allthese credit accounts are mailed directly to the corresponding

City departments. The summary page of the statement is

then supplied to the City Chamberlains office for payment,

along with a claim voucher signed by the department head.

The Chamberlains office is not provided with detail of the

individual fuel purchases reconciled to the individual charge

receipts. City management indicated the reconciliation

of receipts to the billing statement is performed at each

department. However, we found this was not occurring

at all City departments. Further, none of the departments

maintained a fuel log to help determine if each purchase wasfor City equipment. Good business practices require that a

fuel log be kept for each City vehicle so that the fuel used by

each vehicle can be reconciled to the fuel purchased for the

vehicle. Individual receipts would then be used to identify the

employee making the purchase. Currently, the City relies on

the vendors employees to ensure that a city vehicle is being

fueled for each transaction, and then relies on inconsistently

performed reconciliations performed at the departments

whose employees purchase the fuel.

The current process used by the City is so inadequate that

it would be impossible for City officials to determine if

purchases made with fuel credit cards were for City vehicles.

The lack of internal controls over fuel cards increases the

possibility that a misappropriation of fuel purchased by the

City could occur and go undetected.

7. Local governments should adopt a meal and travel

policy.

8. Local officials should ensure travel expensereimbursements are properly audited to ensure that all

charges are in accordance with adopted travel policies,

are properly approved, and represent reasonable and

necessary municipal expenditures.

9. Local governments should ensure fuel credit card charges

are audited and approved before payment. Local officials

Recommendations


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should design an internal control structure that requires the

following:

Statements should be mailed directly to the chieffinancial

officer

Statements should be reconciled to charge slips prior to

payment

Fuel logs should be maintained for each vehicle

Fuel logs should be reconciled to fuel purchased as

documented on the monthly statement for each account.


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APPENDIX A

RESPONSES FROM LOCAL OFFICIALS

A draft copy of this report was sent to each of the eight local governments audited. The followingcomments were excerpted from the six responses we received.

The Village of Saranac Lake Board of Trustees plans to adopt a resolution authorizing the usage

of credit cards along with adopting a comprehensive credit card policy which provides an initial

framework for an effective internal control system.

The City of Troy administration will recommend that the City Council pass a resolution that

authorizes the use of any and all City Credit Cards. Periodically, the City of Troy administration

will also recommend that the City Council approve a resolution noting any additions, deletions,

and changes to the Credit Card and Travel Policy as it deems necessary.

The City of Plattsburgh responded, In working with the City Chamberlain, Common Council,

and Department Heads, corrections will be implemented to insure taxpayer dollars will be spent

fairly and wisely in the future.

The Town of Long Lake stated, It certainly appears that better controls and policy is needed by

almost everyone audited. But some of us, I believe, have very good internal control(s) on our staff,

procedures and practice, even without some of your suggested approaches.

Village of Lake Placid officials stated, I trust that all who will read this report will understand

the importance of having in place proper policies and procedures, as well as ensuring the adoptedpolicies and procedures are being followed.

Warren County appreciates the work done by your auditor and would welcome other municipalities

to use our credit cards and meal and travel reimbursement policies as guidelines to their own

policies.


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APPENDIX B

AUDIT METHODOLOGY AND STANDARDS

To accomplish our objective, we visited eight municipalities located in a ten county region inNorthern New York State. At each of the selected municipalities, we reviewed adopted policies

and procedures, general ledger print-outs, and claims for payment as they related to credit cards

and travel related expenditures.

We conducted our audit in accordance with generally accepted government auditing standards

(GAGAS). Those standards require that we plan and perform the audit to obtain sufficient,

appropriate evidence to provide a reasonable basis for our findings and conclusions based on our

audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings

and conclusions based on our audit objectives.


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APPENDIX C

CONTROLS OVER CREDIT CARD USE IN SAMPLED MUNICIPALITIES

Municipality

All CreditCards UsedAuthorizedby Board

Credit CardPolicies inEffect

AdequateClaimsReviewPerformed

PolicyProhibitsPersonalExpenses

Meals andTravelPolicy inEffect

ControlsOver FuelCharges inEffect

Lake Placid No No No No No Yes

Saranac Lake No No Yes Yes Yes + N/A

Long Lake No No No No Yes Yes

Milton No No No No Yes + N/A

Plattsburgh * No No No No Yes No

Troy * No Yes No Yes Yes Yes

Warren Yes Yes Yes # No Yes YesEssex No No Yes Yes Yes Yes

* The Boards of both the Town of Milton and the City of Plattsburgh have adopted resolutions

authorizing the use of credit cards, but neither local government reviews the authorization

regularly to include all the credit cards currently in use.

# Although the Board policy did not contain specific prohibitions against personal expenses,

it provided mitigating controls by addressing improper credit card usage and requiring repayment

of such expenditures.

+ The Town of Milton and The Village of Saranac Lake do not use fuel credit cards.


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APPENDIX D

HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT

To obtain copies of this report, write or visit our web page:


Public Information Office

110 State Street, 15th Floor

Albany, New York 12236

(518) 474-4015

http://www.osc.state.ny.us/localgov/


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APPENDIX E

OFFICE OF THE STATE COMPTROLLER

DIVISION OF LOCAL GOVERNMENTAND SCHOOL ACCOUNTABILITY

Steven J. Hancox, Deputy ComptrollerJohn C. Traylor, Assistant Comptroller

LOCAL REGIONAL OFFICE LISTING

GLENS FALLS REGIONAL OFFICEKarl Smoczynski, Chief Examiner


One Broad Street Plaza

Glens Falls, New York 12801-4396

(518) 793-0057 Fax (518) 793-5797

Email: [email protected]

Serving: Clinton, Essex, Franklin, Fulton, Hamilton,

Montgomery, Rensselaer, Saratoga, Warren, Washingtoncounties

ALBANY REGIONAL OFFICEKenneth Madej, Chief Examiner


22 Computer Drive West

Albany, New York 12205-1695

(518) 438-0093 Fax (518) 438-0367


Serving: Albany, Columbia, Dutchess, Greene,

Schenectady, Ulster counties

HAUPPAUGE REGIONAL OFFICEOffice of the State Comptroller

NYS Office Building, Room 3A10

Veterans Memorial Highway

Hauppauge, New York 11788-5533

(631) 952-6534 Fax (631) 952-6530


Serving: Nassau, Suffolk counties

NEWBURGH REGIONAL OFFICE

Christopher Ellis, Chief ExaminerOffice of the State Comptroller

33 Airport Center Drive, Suite 103

New Windsor, NY 12553-4725

(845) 567-0858 Fax (845) 567-0080


Serving: Orange, Putnam, Rockland, Westchester

counties

BUFFALO REGIONAL OFFICERobert Meller, Chief Examiner


295 Main Street, Room 1050

Buffalo, New York 14203-2510

(716) 847-3647 Fax (716) 847-3643


Serving: Allegany, Cattaraugus, Chautauqua, Erie,

Genesee, Niagara, Orleans, Wyoming counties

ROCHESTER REGIONAL OFFICEEdward V. Grant, Jr., Chief Examiner


The Powers Building

16 West Main Street Suite 522

Rochester, New York 14614-1608

(585) 454-2460 Fax (585) 454-3545


Serving: Cayuga, Chemung, Livingston, Monroe,

Ontario, Schuyler, Seneca, Steuben, Wayne, Yates

counties

SYRACUSE REGIONAL OFFICEEugene A. Camp, Chief Examiner


State Office Building, Room 409

333 E. Washington Street

Syracuse, New York 13202-1428

(315) 428-4192 Fax (315) 426-2119


Serving: Herkimer, Jefferson, Lewis, Madison,

Oneida, Onondaga, Oswego, St. Lawrence counties

BINGHAMTON REGIONAL OFFICEPatrick Carbone, Chief Examiner


State Office Building, Room 1702

44 Hawley Street

Binghamton, New York 13901-4417

(607) 721-8306 Fax (607) 721-8313


Serving: Broome, Chenango, Cortland, Delaware,

Otsego, Schoharie, Sullivan, Tioga, Tompkins

counties

Date post:	06-Apr-2018
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