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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


U-Crest Fire District #4 – Travel Expenditures (2017M-35)


Released: April 26, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through December 5, 2016.

Background

The U-Crest Fire District #4 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total approximately $1.2 million.

Key Findings

  • The Board has not adopted a written travel policy.
  • The Board adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which exceeds the per diem rates set by the federal General Services Administration (GSA).
  • Of $39,700 in lodging transactions for 10 overnight trips, the District potentially could have saved up to $12,800 if discounted conference hotel rates were used when available.

Key Recommendations

  • Develop a comprehensive travel policy.
  • Ensure reimbursements for meals and hotels are no greater than the GSA rates.
  • Plan conference travel, including hotel reservations, in advance to obtain the best possible lodging rates.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236