By Sephora Charles
A Palm Beach County Inspector General’s Office audit revealed that more than $11,000 of the town of Ocean Ridge’s credit card usage could not be fully verified because documentation was missing or incomplete.
The audit, released June 2, reviewed the town’s credit card transactions from October 2023 to June 2025. The review was done as part of the Inspector General’s Office’s fiscal year 2025 audit plan after a survey identified that Ocean Ridge did not have written policies for its credit card program. It was the town’s first Inspector General audit since 2018.
The audit looked at 65 credit card transactions totaling $25,651.
Auditors examined whether credit card activities were properly documented, met applicable requirements and served a valid public purpose. While the report found most transactions met those standards, it revealed areas that needed improvement.
Among the findings, auditors found $4,343 in purchases that lacked detailed receipts and $6,720 that did not include sufficient explanations showing how the expenses served a public purpose. The report also found that the town paid $276.56 in sales taxes on purchases despite being exempt from state sales tax.
Some transactions appeared to be duplicated, but auditors could not verify that because supporting records were not available.
The report also found that Lynne Ladner, the town’s former manager, approved her own purchasing card transactions. Auditors described the practice as “a lack of segregation of duties.”
Prior to the audit, it was allowed for the town manager to make self-approved purchases, “as long as it was within and under the identified purchase authority,” Town Manager Michelle Heiser said.
The absence of written procedures made it unclear what purchases were permissible, what documentation was required and who was responsible for reviewing expenses.
Auditors also found that Ocean Ridge lacked formal written policies for managing its information technology systems. While the audit noted that basic IT controls were in place, the report recommended adopting written procedures to strengthen tracking and oversight of technology systems.
The Inspector General’s Office made four other recommendations to improve oversight, documentation requirements and avoid unnecessary sales tax payments.
The town adopted the suggestions, Heiser said. Ocean Ridge has adopted new policies requiring receipts for all purchases, written explanations outlining the public purpose of expenditures and independent review of credit card activities, according to the report. The town also created an IT policy meant to improve tracking and management of its systems.
Comments