oth A Union of Professionals July 14, 2015, Ms. Valerie O'Dell Director of Finance Public Employees Federation, #4053 P.O. Box 12414 Albany, New York 12212-2414 Dear Ms. O'Dell: The following is my report on Division #235 of the Public Employees Federation, #4053. Scope of Work Following your email request to the AFT Financial Services Department dated December 5" 2014 regarding an investigation of potential misuse of Public Employees Federation #4053 (PEF) Division 235 funds by Division 235’s Council leader, Ms. Deborah Lee, we commenced a review of cash disbursements on February 10" 2015. | conducted a limited review of the financial transactions of the Public Employees Federation (PEF) of New York's Division 235 for the years ended March 31“ 2007 to 2012. | examined available bank statements, supporting documents and general ledger reports of division 235 for these periods where available. | did not conduct a review of the 2013 and 2014 fiscal years, which were already reviewed by PEF and the division’s internal audit committee. The purpose of the review was to provide a summary of expenses which PEF officers may be able to reclaim from the division’s former council leader, Ms. Lee, which were incurred for personal and not business purposes; essentially, these are funds that appear to be misused. | also interviewed a few members of the division on May 14" 2015. Limitations The following are some of the conditions which limited the review process: 1. Iwas unable to interview the subject of the investigation - Ms. Lee. 2. Lack of supporting documentation: Several transactions were missing supporting documents and bank statements were not available for some of the months of the review period. 3. The years ended March 31% 2013 and 2014 had been reviewed by both PEF finance staff and the division’s internal audit committee. Therefore, | did not review these years. the American Federation of Teachers union of professionals that champions fakes; democracy economic opportunity; and igh quality pub education, healthcare and publ services or ur students thei families and our eoromunties, We are commited toadvancing these principles though community engagement, organizing, collective batgalning and polital acvsm, and especially through the work our members do American Federation of Teachers, aFL-C10 AKT Teachers AFTPSRE AFT Higher Education| APT Public Employees APT Nurses and Health Professionals 555 New Jersey Ave. NW, ‘Washington, DC 20001, 202-879-4400 snw.ftorg Randi Weingarten Loretta Jonson Mary Cathryn Ricker Sly Y. Abeams Mary [Armstrong Barbara owen Elsie F.Burkhalter Christine Campbel Stacey Caruso-Sharpe Kathy A, Chavez, Molisa Cropper Evelyn Defeats Marleta A. English Eric Peaver FranelsLFiyan Andy Ford Catalina R. Fortino David Gray David Hecker Fedrick. Ingsam Keith R. Johnson Jerry Jordan Dennis Kelly Susan M. Kent Ted Kirsch Frederik E. Kowal Karen GI Lewis Karen E Magee ‘Los Mallar John MeDonald ‘Martin Messner Daniel}. Montgomery Michael Mulgrew Ruby Nowbole Candice Oley ‘ndiew Pallota Joshua Pechthalt Paul Pecorale David 1 Quolke Stephen Rooney Denise Specht Tim Stoel Richasd Satan Ann Twomey ‘Adam UrbanskiO'Dell/Page2 Results | identified expenses as questionable if there was not sufficient proof to justify such expense as incurred wholly, necessarily and exclusively for PEF’s business. | sent a detailed listing of such questionable expenses together with reasons why they were being questioned to PEF’s Director of Finance, Ms. Valerie O'Dell, for her to forward to Ms. Lee for clarification. | have not received any response to this as of the date of this report. The details of questionable expenses for the years reviewed are enclosed. | was unable to derive a list of questionable expenses for 2012 because purchase cards were used and supporting documents were not provided. However, have attached a note regarding the purchasing trends during that year so that PEF may conduct further investigation Conclusion I do not have sufficient information and authority to determine if these highly questionable expenses were fraudulent. | recommend that PEF further investigate these expenses, including giving Ms. Lee the opportunity to produce explanations and documentation, to determine their legitimacy. Note: Should Ms. Lee fail to provide documents and acceptable explanations to support the subject expenses, a demand for repayment should be made and a bond claim should be considered along with other options outside the scope of this inquiry. 1am not independent of the Public Employees Federation of Albany AFT 4053. Sincerely, a... 4 Toe Fajinghest gh ter Tope Fajingbest Assistance Director, Financial Services Department Tritt Attachments cc: Susan Kent, President Wayne Spence, President-Elect Randi Weingarten, AFT President Lorretta Johnson, AFT Secretary-Treasurer John Feldman Julie HoffstenPEF Albany - Division 235, Expenses Date a3 4B 416 46 53 et et 6/26 95 9s 9/38 9/26 13 18 wa 9/22 10/30 vis ais 1723 3/29 aaa 2p21 3/7 apn apa. 3a 326 Financial Years Ended 2006/2007 Sheck 787 770 ™m m 782 789 790 797 802 sit 812 ald 239 346 848 854 855, 356 857 358 359 867 368 872 873 874 875 876 Questionable $ ‘Amount 168.84 950.00 200.00 1200.00 1100.00 70.00 50.00 119.00 65.00 100.00 75.00 87.00 80.00 200.00 75.00 1100.00 143.50 80.00 40.00 118.00 154.00 472.40 200.00 250.00 186.10 92.70 4076.58 comments C. Moore receipts for $431.16, but Deborah withdrew $300, Please provide supporting documents and/or explanations for balance of $168.84 Check was made out to MBG/EC inc, not Quick stop deli. No invoice or receipt just a dacument typed on plain paper. Also no tax was assessed on the invoice. Please explain. Round figure. No receipts. Says meeting set up & clean up, Was this a contractor payment? What is this expense? Payee - Deb Lee, what for? ‘Check made payable to cash. Please explain Gift Card for what? Payee - Deborah Lee. Pizza. Please explain ‘Whats this expense? Receipt has no header Payee - Deb Lee, what for? Payee - Deborsh Lee. Says frult basket for beareavement, but no receipt from orange market included. Just ‘a hand written generic receipt. Why is this 2 round figure? Please explain and provide backup. Payee - Deborah Lee, What is this for? Says 3 "dinners" is this per diem? Why paid to one person? Payee - Deborah Lee. Reimbursement for gas and tolls. No recelpts provided. Why not mileage reimbursement? ‘What s this expense? Gift/Good8&Welfare to 2 member, Was this authorized, budgeted and consistent with practice? Check issued out of sequence. Payee was cash/Deborah Lee. Generic receipt handwritten Payee - Deb Lee, what for? Payee - Deb Lee, Cleaning of the office. Who did she pay? Herself? Whereis the invoice? Payee - Deb Lee, No receipts. Travel costs/Per Diem? Payee - Deb Lee, what for? Payee - Deb Lee, what for? Payee - Deb Lee, No receipts. Travel costs/Per Diem? Payee - Deb Lee, what for? Payee - Deb Lee, Mileage details needed Gift/GoodWelfare to a member, Was this authorized, budgeted and consistent with practice? Gift/Good&Welfare to a member. Was this authorized, budgeted and consistent with practice? Payee - Deb Lee, Mileage details needed Whose phone bil?PEF Albany - Division 235 Expenses for Financial Year Ended March 31, 2008 Questionable Amount Comments $ 100,00 Need 3rd party/vendor receipt or explanation 200,00 Need 3rd party/vendor receipt or explanation 240,00 Need 3rd party/vendor receipt or explanation 300.00 Need 3rd party/vendor receipt or explanation Payee: D. Lee. Mileage portion ($59.30) okay. Need vendor receipt for balance Apr? 896 95.70 of $95.70 Apr? 880 105.00 Payee: D. Lee, Need 3rd party/vendor receipt or explanation May07 904 118.00 Need 3rd party/vendor receipt or explanation May-07 902 120.00 Need 3rd party/vendor receipt or explanation ‘May-07 901 194,00 Need 3rd party/vendor receipt or explanation ‘May-07 899 165,00 Need 3rd party/vendor receipt or explanation May-07 879 100.00 Payee: D. Lee. Need 3rd party/vendor receipt May-07 878 121.00 Payee: 0. Lee. Need 3rd party/vendor receipt Jun-07 906 55.00 Need 3rd party/vendor receipt or explanation Juno7 919 166.00 Payee: D. Lee. Please clarify what this was meant for. Jun-07 908 180.00 Payee: 0. Lee. Need 3rd party/vendor receipt Jun-07 905 197.00 Payee: 0. Lee. Need 3rd party/vendor receipt or explanation Jun07 914 126.00 Payee: 0. Lee. Need 3rd party/vendor receipt or explanation Jun07 918 126.00 Payee: 0. Lee. Need 3rd party/vendor receipt or explanation Jun-07 912 141.70 Payee: D. Lee. Need 3rd party/vendor receipt or explanation Jun-07 907 146.15. Payee: D. Lee. Need 3rd party/vendor receipt or explanation Payee: D. Lee. This was an advance payment for cleaning the office for the Jun-07 911 1150.00 summer (June-Sept). Was Deborah the benefciary? Was 2 1099 Issued? sul? 913 60.33 Need 3¢d party/vendor receipt or explanation sulo7 921 48.00 Payee: D. Lee. Need 3rd party/vendor receipt or explanation wulo7 920 61.04. Payee: 0. Lee. Need 3rd party/vendor receipt or explanation Jul07 923 67.00 Payee: D. Lee. Need 3rd party/vendor receipt or explanation Ju07 927, 105,00 Payee: D. Lee. Need 3rd party/vendor receipt or explanation Julo7 925 128.40. Payee: D. Lee. Need 3rd party/vendor receipt or explanation Jul07 928 180,00 Payee: D. Lee. Need 3rd party/vendor receipt or explanation Jul07 922, 185,00 Payee: D. Lee. Need 3rd party/vendor receipt or explanation Aug-o7 932 160.00 Need 3rd party/vendor receipt or explanation ‘Aug-07 935 112,00 Need 3rd party/vendor receipt or explanation ‘Aug-07 931 104,00 Payee: D. Lee. Need 3rd party/vendor receipt or explanation ‘Aug-07 930 111,00 Payee: D. Lee, Need 3rd party/vendor receipt or explanation ‘Aug-07 938 125,00 Payee: D. Lee. Need 3rd party/vendor receipt or explanation ‘Aug-07 933 181.00 Payee: D. Lee, Need 3rd party/vendor receipt or explanation Sep-07 946 70.00 Need 3rd party/vendor receipt or explanation Sep-07 963 70,00 Payee: D, Lee. Need 3rd party/vendor receipt or explanation Sepo7 948 123.50 Payee: 0. Lee, Need 3rd party/vendor receipt or explanation Sep-o7 962 300.00 Payee: D. Lee. Need 3rd party/vendor receipt or explanation oct07 972 50.00 Check made payable to cash. Need explanation Oct-07 973 94.00 Payee: 0. Lee, Need 3rd party/vendor receipt or explanation Oct-07 980 137.00 Payee: 0. Lee, Need 3rd party/vendor receipt or explanation Oct-07 968 4154.00 Payee: 0. Lee. Need 3rd party/vendor receipt or explanation Oct-07 974 125.00 Payee: D. Lee, Need 3rd party/vendor receipt or explanation Nov-o7 982 145.50 Need 3rd party/vendor receipt or explanation Nov-o7 986 75,00. Payee: 0. Lee. Need 3rd party/vendor receipt or explanation Nov.o7 989 105.56 Payee: D. Lee. Need 3rd party/vendor receipt or explanation Nov.o7 988 200.00 Payee: D. Lee. Need 3rd party/vendor receipt or explanation 3 6304.88_EF Albany. Expenses for Financial Year Ended M: Date octo8 oct08 oct08 Apr-08 oct-08 Novos ‘Rpr-08 Nov-08 ‘pr-08 May-08 May-08 Jun-08. sun-08 ‘Aug08 oct-08 Jan-09 Jan-09 Feb-09 Jul-o8: Jul-o8: ‘Aug-08 Aug-08 Sep-08 Sep-o8 Apr-08 oct-08 (0ct-08 oct-08 Apr-08 Apr-08 oct-08 Apr-08 ec-08 Apr-08 Dec-08 Dec-08, Jan-09 May-08 May-08 Jun-08 Jun-08 Jun-08 Division 235 Cheek # Other Exp ‘Amount 1018 $136.48, 1019 1021 1026 1026 1028 1030 1030 1031 1043 1045 1049 1057 1075 1084 2081 1096 1113 1008 1010 1013 1014 1015 1017 1022 1022 1023 1024 1025 1027 1028 1029 1031 1032 1032 1033 1034 1040 1047 1048 1051 1052 83.51 77.10 126.00 116.00 87.44 100.00 112.36 97.54 211.00 125.95 75.76 81.69 48.60 207.64 292.45 140.40 125.40 Questionable Amount 149.75 118,00 64.00 141.80 84.00 161.50 151.32 110.54 124.00 175,00 120,00 195.53 94.00 60.00 116.00 71.48 162.00 74.00 161.40 35.00 98,00 73.00 147.00 147.50 31, 2009 Category Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment ‘Meals & Entertainment 2,245.32 Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Comments Costco Costco Taste of Italy Costco Costco Costco Costco Costco Costco Costco Taste of italy Taste of italy Costco Mia Cucina Taste of italy Taste of italy Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee cash Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee cash Deborah Lee cash Deborah Lee Deborah LeePEF Albany- Division 235 Expenses for Financial Year Ended March 31, 2009 Julo8. Juho8. Aug-08 Aug-08 Jul-08 Jul-08 Jul-o8. ‘Aug-08 Aug-08 Oct-08 Oct-08 Dec-08 Dec-08 Dec-08 Dec-08 Feb-09 Feb-09 Jan-09 Jan-09 Jan-09 Jan-09 Jan-03 Jan-09 Feb-09 Feb-09 Feb-03 Feb-09 1058 1059 1068 1069 1070 1071 4072 1076 1077 1079 1082 1087 088 1089 1080 1094 1095 1097 1098 1099 101 1102 1103 1104 4112 aua4 ais Total Expenses for year 91.04 201.00 269.00 25.00 249.40 154.00 126.00 185.00 269.52 100.00 167.40 147.00 118.00 187.00 187.00 174.00 27.00 154.00 52.00 123.00 147.00 199.00 131.00 50.00 218.00 113.00 224,00 $13,810.00 March 2009 Statement is outstanding Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable ‘Questionable ‘Questionable ‘Questionable ‘Questionable Questionable 73.38 Deborah Lee Deborah Lee Deborah Lee cash Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah LeeAlbany - Division 235 Expenses for Financial Year Ended March 31, 2010 other Exp Date Gheck#t Amount category September 1184 $100.00 Business september 1185 100.00 Business September 1188 300.00 Business september 1190 100.00 Business September 2191 100.00 Business September 1392 100.00 Business October 1193 100.00 Business September 1194 100.00 Business october 3208 100.00 Business February 3235 50.00 Business March 3242 100.00 Business suly M61 68.50 Business ori 1133 87.00 Details Required pov 1137 151.10 Details Required April 1139 117.00 Details Required May 1145 207.00 etal Required May 1146 123.00 Details Required June 1151 178.00 Details Required dune 1352 86.00 Details Required dune 1153 110.00 Details Required dune 1155 67.00 Details Required dune 1156 123.00 Details Required duly 1158 157,00 Details Required sly 3159 102.00 Details Required suly 1162 127.00 Details Required suly 1164 88.00 Detalls Required suly 1166 191,00 Details Required uly 1169 88.00 Detalls Required suly 1170 124,00 Derails Required August 1172 131,00 Details Required August 1173 154,00 Detalls Required August 1177 77.40 Details Required october 1199 159.95 Detalls Required October 3204 12098 Detals Required November 3205 117.00 Details Required October 1209 176.00 Detals Required October 1210 134.00 Details Required october 3211 102.30 Detalls Required October 1213 133.26 Detals Required November 1214 185.00 Detals Required November 1216 142.00 Details Required November 1217 12600 Details Required November 3219 128.00 Detalls Required November 1220 174,00 Details Required Decernber 3221 131.00 Details Required February 3238 118,00 Details Required March 3241 118.00 Details Required May 3143 65.00 Business, October 3202 20.00 Business September AOL 246.40. Business November 1207 78.08 Business May 1148 62.00 Business apr 1126 136.68 Meals & Entertainment Comments Convention Convention Convention Convention Convention Convention Convention Convention Donation Donation Donation Donation Mileage - 0. Mileage - 0. Mileage - 0, Mileage - 0. Iileage- 0. Mileage - 0 Mileage - 0, Mileage -0, Mileage - 0, Mileage - 0, Mileage - 0, Mileage - 0, Mileage -D, Mileage - 0. Mileage -D. Mileage - 0. Mileage -D. Mileage -0. Iulleage - 0, Mileage - 0, mlleage - 0, Mileage -D. Mileage - 0, Mileage - 0, Mileage -D. Mileage - 0. Mileage -D. Mileage - 0. Mileage -0. ‘Mileage -. Mileage -0. Mileage - Mileage - 0. Mileage - Mileage -0. Okay Okay Okay Telephone Okay Costco Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses) Lee (Provide Travel dates and addresses)PEF Albany - Division 235 Expenses for Financial Year Ended March 31, 2010 March Aor Apri May June July September September October January January January January February February March March March March April june suly July October December March March April April July March February ‘August March une October October November April pail April pail April April May May May June September Sugust 127 4131 1136 aaa 154 1167 4175 1198 212 1225 1227 1230 1232 1234 1236 1239 1249 asa 1129 1138 1150 1163 16s 3203 3222 1240 1248 1132 1134 160 1247 71,930.56 1237 a74 1252 aa nat 182 3215 112s 1127 1129 1130 1135 1140 az 1147 1149 157 1168 ua 307.28 387.23 70.44 24034 64.10 12029 135.79 157.59 259.16 399.68 185.45 193.58 158.02 319.79 125.24 a71.42 269.60 151.73 118,00 50.00 98.50 189.00 32.00 7400 113.00 39.50 29.01 aais.84 147.72 99.21 132.84 Questionable ‘Amount 160.02 154,00 186.00 40.00 40.00 20.00 30.00 174,00 1100.00 177.00 187.00 67.00 116.00 84.00 77.00 80.00 131.00 77.00 40.00 Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment (Meals & Entertainment Meals & Entertainment Meals & Entertainment ‘Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment ‘Meals & Entertainment Meals & Entertainment ‘Meals & Entertainment Meals & Entertainment ‘Meals & Entertainment Meals & Entertainment Meals & Entertainment Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable ‘Questionable Questionable ‘Questionable Questionable Questionable costco Costco Costco costco osteo Costco Costco Costeo Costco Costco Costea Costco Costco Costco Costco Costco Costeo Costco New China House New China House New China House New China House New China House New China House New China House New China House New China House subway subway Subway Taste of taly Blank Check Calculation ( Mileage -D. Lee) stated $124, but check was for $154 Calculation ( Mileage -D. Lee) stated $86, but check was for $186 cash cash cash cash Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah LeeAlbany- Division 235, ‘Expenses for Financial Year Ended March 31, 2010 August September September October November November December December January January January March March ‘March Apri october ‘March December January us? 1196 197 1200 1206 3218 1223 1224 1226 1228 1231 124s 1246 1248 1128 178 1250 ot 1229 Total Expenses for Year Notes: 1. Round fi a5 97.00 227.00 138.00 97.50 127.00 96.00 163.00 83.00 174.00 221.00 113.00 86.00 1104.00 120.00 300.00 200.00 20.00 156.28 54.00 a Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable ‘Questionable ‘Questionable Questionable Questionable Questionable Questionable $ 16,447.76 res for meals raises questions 2. The amount spent on food is significant 3. 1Ris difficult to ascertain validity of mileage claims, but they seem excessive 4. Checks written to D, Lee with no supporting documents to verify that they are for the division, are listed as questionable. Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Payee not clear, no supporting document Payee not clear, no supporting document Payee not clear, no supporting document Payee not clear, no supporting document Payee not clear, no supporting documentPEE Albany - Division 235 Expenses for Financi jareh 34, 2011 Other Exp Date Check# Amount Category comments April 1135 $ 184,00 Details Required ‘Mileage -D, Lee (Provide Travel dates and addresses) May ust 226.00 Details Required ‘Mileage -D. Lee (Provide Travel dates and addresses) May 302 128.00 Details Required Illeage -D. Lee (Provide Travel dates and addresses) May 1144 129,50 Details Required Mileage -D. Lee (Provide Travel dates and addresses) May 1145 138.00. Details Required [Mileage -D. Lee (Provide Travel dates and addresses) May 147 164.00 Details Required IMlleage -D. Lee (Provide Travel dates and addresses) May aus 89.50 Detalls Required Mileage - 0. Lee (Provide Travel dates and addresses) May 3150 86.75 Detalls Required IMileage - D. Lee (Provide Travel dates and addresses) May 3152 148.00 Detalls Required IMileage -D. Lee (Provide Travel dates and addresses) May 1154 116,00 Details Required Mileage -D, Lee (Provide Travel dates and addresses) May 1155 86,00 Details Required IMileage -D, Lee (Provide Travel dates and addresses) July 1167 116.00 Details Required IMileage-D. Lee (Provide Travel dates and addresses) July 6s, 174,00 Details Required Mileage - 0. Lee (Provide Travel dates and addresses) duly 1170 106,00 Details Required Mileage -D, Lee (Provide Travel dates and addresses) August 73 167.00 Details Required Mileage, Lee (Provide Travel dates and addresses) August 74 86.00 Details Required Mileage -, Lee (Provide Travel dates and addresses) August 417 127.00 Details Required Iulleage - Lee (Provide Travel dates and addresses) October sist 124,00 Details Required ‘Mileage - D, Lee (Provide Travel dates and addresses) October 3182 226.00 Details Required IMileage - , Le (Provide Travel dates and addresses) October 1185 102.00 Details Required Mileage -, Lee (Provide Travel dates and addresses) November 1193 161.00 Details Required Mileage -. Lee (Provide Travel dates and addresses) December 1200 174.00 Details Required Mileage - D. Lee (Provide Travel dates and addresses) December 1206 110.00 Details Required Mileage - D. Lee (Provide Travel dates and addresses) Mileage - D. Lee: Date: 10/24, Mileage seems excessive for location stated (Orange/Sulliven) October ass 162.00 Details Required Need vacation/release time record as well Mileage - D. Lee: Date: 10/24. Mileage seems excessive for location stated (Orange/Sullivan) October 1189 118.00 Details Required Need vacation/release time record as well april 1243 75.00. Donations Okay Expense voucher lists COSTCO as Payee, but check was to December 1207 227.00 Explanation Required Deborah lee, no origical COSTO receipt on file, September 1179 224,76 Explanations Required COSTCO - Items include chicken broth and manually altered items August um 147.23 Explanations Required COSTCO - Items include potato, bird food, Keup, story book, September 1178 200.83 Explanations Required COSTCO - Items include potatos and manually altered items March 1054 1100.00 Explanations Required Mike Barna January 1040 286.29 Meals & Entertainment Costco Jenuary 1044 221.30 Meals & Entertainment Costco February 1045 216.00 Meals & Entertainment Costco February 1046 228.36 Meals & Entertainment Costco February 1048 228.69 Meals & Entertainment Costco March 1053 113.20 Meals & Entertainment Costco April 1132 122.00 Meals & Entertainment Costco April 1134 152.20 Meals & Entertainment Costco april 1138 165.32 Meals & Entertainment Costco May 1140 145.82 Meals & Entertainment Costco May 13 128.11 Meals & Entertainment Costco May 1153 109.27 Meals & Entertainment Costco une 157 152.36 Meals & Entertainment Costco July 1169 186.00 Meals & Entertainment CostcoPEE albany Division 235 Expenses for Financial Year Ended March 31, 2011 october October November November December December January October December May May June une October June January January January May December December January January January January February March March March March March March March April April April April June June June August October November November January January January 1180 252.41 1187 264.93 1192 11559 1196 201.97 197 253.49 3203 130.09 1205 54.49 1183 64.18 aon 40.00 146 33.00 usa 33.50 1156 43.00 1138 39.00 1186 37.10 ang 116.67 Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment ‘Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Meals & Entertainment Questionable Amount 1035 45.00 1037 50.00 042 45.00 1137 150.00 ass 90.00 199 45.00 soa 200.00 1036 105.00 1039 146.00 1043 161.00 1049 189.00 1050 118.00 1052 141.00 1055 88.00 1056 189.00 1057 180.00 1058 128.00 1059 128.00 1128 212.00 1130 110.00 13a 168.00 1133 168.00 1160 141.00 61 371.36 162 200.00 1175 102.00 184 185.00 194 112.00 119s 141.00 3208 227.00 1209 400.00 1210 157.00 Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionabie Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable ‘Questionable Questionable Questionable Questionable Questionable Questionable Questionable Questionable ‘Questionable Questionable ‘Questionable Costco Costeo Costco Costco costco Costco Costco Mia Cucini New China New China House New China House New China House New Chin House New Chine House subway cash ash cash cash cash cash Clean up/set up what??? Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah Lee Deborah LeePEF Albany - Division 235 Expenses for Financial Year Ended March 31, 2011 Deborah Lee: Notes say it was for Nurses recognition day. ‘Why was Deborah Lee the recipient? June 1159 250.00 Questionable ‘Why no paper work/acknowledgment? February 1087 30.00 Questionable Payee unclear - cash or what? 4,964.36 Total Expenses for Year _$ 13,53 Note 4, Writing checks out of sequence raises many red flags. Were pre-signed checks used? And was the second signatory actually the one signing these checks? A good example Is check #1243 written in April 2010 when the series of checks at the time were in the 113X range. Same thing happened in January 2012 2, As noted in previous years, expenditures on meals and entertainment especially at COSTCO seems rather high, Unfortunately itemized receipts were net included for many of the expenditures, mostly handwritten notes. 3, Another indication that dual signatory may not have been present even though there were 2 signatures on most checks ‘ean be seen in June 2010 when the local paid NSF of $30 each on 3 occasions. Is it possible to speak to the treasurer to confirm he/she co-signed the checks cashed in June 2010? How did dual signatories happen in COSTCO if checks were not pre-signed 4, Bank Statements for July 2010 were not available 5, Mileage continues to be significant and questionable considering Ms. Debroah Lee was not on ful release time, so Jogging all these miles while working full time seems unreasonable. Also on the issue on mileage, there are no dates to support the travel she is claming mileage for. Ms. Lee was reimbursed for a total of 1086 miles on May 12th, 2010 for instance; she ciaimed this was for 5 trips. See checks 1144-45, 1147-48, 1150. Were these trips all taken during the same week? That's unreasonable considering she also had a full time job, and the areas she was covering do not seem to be as far as this. 6. Writing checks to cash is wrong, and raises the question of who the ultimate beneficiary of the disbursement really was,PEF Albany - Division 235, Expenses fo jal Year Ended March 31, 2012 Nore: ‘This period is difficult to review because of the absence of supporting documents and the transition to the purchase card method, Nevertheless, mileage claims were almost eliminated. Deborah Lee's claims went down from $4,500 and $3,449 In 2010 and 2011 to just $232 in 2012. ‘Another revelation with the use of purchase cards was how the meal and entertainment budget was handled in prior years. | had made notes that these were rather high, and seeing the notes she put in the ledger provides 1 good insight into what was happening. Deborah Lee seemed to take members out for no reason and at anytime under the excuse of discussing grieviances. The division seemed to fund her dally meals. There also seemed to be frequent needs for paper goods in the office. Question for members: Were there really raffles at membership meetings? This was almost monthly expense,