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l The former Director had a total of 11 restaurant charges totaling $1,251. Eight of these charges totaling $1,153 did not include itemized receipts …22 of listing what items were purchased, but rather included nonitemized receipts with the total amount charged. Some of the charges were documented the former on the transaction log as meals for staff events, such as “supervisor/fire company meeting,” “midyear meeting,” “department meeting breakfast” and Director’s “new year meeting.” However, because the Town did not have a policy for purchases meal purchases at staff events, it was unclear whether these 11 charges were for a proper Town purpose. totaling l Two hotel charges totaling $329 were documented on the transaction log approximately as a “conference expense.” Although these transactions were made in May $1,200 were 2019, the transaction log was completed and signed off on by the Assistant Accountant in October 2021, almost 2.5 years after the credit card statement either delivered was paid, as the former Director had not completed and turned in the transaction logs for her credit card purchases. to her home Additionally, 22 of the former Director’s purchases totaling approximately $1,200 address or were either delivered to her home address or were in-person purchases. As such, were in-person we reviewed all of the former Director’s transactions and asked a remaining current Finance Office employee to confirm the delivery of these purchases to purchases. the Town or existence of items purchased, and whether the purchases were used for Town purposes. The employee was unable to confirm whether any of these purchases were delivered to and/or used for Town purposes, including $470 of goods purchased from a retail store and $730 from an online vendor. These purchases included: l Storage drawers and an organizer for $320, l Voice activated assistant with accessories for $259, l Area rugs for $97, l Office chair for $72, l Luggage cart for $30, l Tote bag for $15, and l Miscellaneous supplies that were for office or home use, such as batteries, stationary, pens and adhesive notepads, totaling $407. Purchases By Other Employees – The remaining three Finance Office employees had 1,160 credit card transactions totaling $386,238. Generally, these transactions appeared to be for proper Town purposes, but 148 transactions totaling $77,675 were not properly supported with documentation, such as invoices or itemized receipts, or documented on the transaction log. Specifically, 99 transactions totaling $67,661 were for recurring contractual charges such as Internet, telephone, alarm services, pump station services and newspaper Of f ic e of t he New York State Comptroller 3