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subscriptions. Although these charges were not supported by invoices or itemized receipts, they appeared to be for proper Town purposes because the recurring The Board charges had invoices for the same amounts in other months we reviewed. However, 45 transactions totaling $9,448, were made by the IT Director and did not adopt included primarily purchases from an online retailer and a technology company. a credit While the Town did not retain proper supporting documentation, the IT Director told us the purchases were for IT department supplies. When we reviewed similar card policy credit card transactions from these vendors they were for proper Town purposes. to guide However, the other four transactions totaling $566 included two restaurant charges, one for $343 documented on the transaction log as “department employees head dinner” and one for $54 documented as “lunch,” and two charges totaling on the $169 from an online vendor documented on the transaction log as “office supplies.” Without itemized receipts and because the Town did not have a policy procedures establishing when meal purchases were appropriate, we could not determine for whether these transactions were for proper Town purposes. documenting Additionally, the IT Director and Director of Personnel, as department heads, were responsible for reviewing and approving their own credit card transaction logs. As credit card a result, 993 transactions totaling $343,271 were reviewed and approved by the purchases. … same individual who initiated the transactions. Allowing individuals to authorize their own credit card purchases and approve their own credit card statements for payment increases the risk of improper credit card usage. Although the former Director was responsible for reviewing all credit card purchases and approving the payment of credit card statements, 590 transactions totaling $212,328 were not approved by the former Director or appropriate department head, including 108 transactions totaling $37,892 not documented on the transaction logs and 482 transactions totaling $174,436 in which the transaction log was reviewed and approved by the Assistant Accountant instead of the former Director. We discussed these exceptions with the department heads. The IT Director told us that the transaction logs were completed for every month and forwarded to the former Director with the supporting documentation. However, she told us the former Director was not always available to review and approve the transaction logs. The Assistant Accountant told us a number of unsigned transaction logs and supporting documentation were found in the former Director’s office after her termination, and some of the transaction logs were later signed off by the Assistant Accountant and the current Director. Nine transaction logs and supporting were never located. The Board did not adopt a credit card policy to guide employees on the procedures for documenting credit card purchases and ensure the proper segregation of duties for credit card purchase procedures, including purchase authorization, review of transactions and payment approval. As a result, Finance Office department heads initiated their own credit card purchases, documented 4 Of f ic e of t he New York State Comptroller