Local college made 'questionable purchases,' new audit says

The president and other officials at the Columbia-Greene Community College spent several thousand dollars in "questionable purchases" that included tickets for political dinners, retirement dinners, golf tournaments and charitable events, according to a new audit by state comptroller Tom DiNapoli.

The audit also found that the college did not adequately document $117,407 in purchases made on college credit cards.

"College credit cards should be used sparingly and the charges should be well documented," DiNapoli said in a statement. "There were inadequate checks and balances at Columbia-Greene Community College that allowed the college to pay more than $100,000 for charges that were not properly documented."

The audit covered the period from September 2005 to June 2007, and found 95 percent of the purchases made with college credit cards lacked adequate documentation.

The audit found more than $2,100 in questionable credit card purchases, including more than $775 spent by the dean of students for meal purchases; $964 charged by college's president for meals at the Culinary Institute of America; and $347 spent on four lunch transactions at a diner in Hudson.

DiNapoli said auditing duties were not adequately distributed among employees to prevent errors or misuse of funds, and that the college routinely approved and paid claims that lacked documentation and proper approvals.

DiNapoli's office made 16 recommendations for college officials to tighten its spending and auditing processes; DiNapoli said the college generally agreed with the audit's recommendations and committed to take corrective action.

To view the audit, visit http://www.osc.state.ny.us/localgov/audits/schools/2008/columbiagreene.pdf