Loren Lippincott
In the heartland of America, where fiscal responsibility is as vital as the cornfields that stretch across the plains, Nebraska State Auditor Mike Foley and his team stand as a beacon of integrity and diligence thanks to their relentless pursuit of accountability. Serving since 2007, Foley has transformed the Auditor of Public Accounts office into a formidable force against waste, fraud and abuse in public spending.
Over the past year (Nov. 2024 - Nov. 2025) Foley’s team has uncovered approximately $780,000 in questionable expenditures, shining a light on systemic flaws and prompting essential reforms. This remarkable body of work not only safeguards taxpayer dollars but also restores faith in government institutions. Foley’s unwavering commitment to transparency deserves our highest praise, as he exemplifies what public service should be: vigilant, impartial and unyielding.
Foley’s audits involve meticulous investigation in which routine reviews often escalate into exposes of egregious misconduct. Take, for instance, his May 2025 audit of the Isanti Community School District in Knox County. Foley’s team unearthed over $316,700 in dubious spending, including $102,000 on questionable credit card charges for personal luxuries like theme park tickets and golf memberships, plus a staggering $68,700 unexplained cash withdrawal. The district’s incentive program disbursed $146,000 in poorly tracked cash and gift cards, all while perpupil spending soared above $50,000, more than doubling state averages. Foley’s office didn’t just flag these issues; they commended the new administration for self-reporting and implementing reforms, turning a potential scandal into a model for accountability. By referring the case for criminal review, Foley ensured that lessons learned would deter future abuses, protecting Nebraska’s education system and its students.
Building on this momentum, June 2025 brought a flurry of revelations across local governments and state agencies, showcasing Foley’s broad reach. In a comprehensive report on eight entities, his team exposed $51,900 in improprieties, from a former housing authority director’s $18,000 in excessive self-payments and $8,000 in missing cash rentals in Burt County, to a Cuming County nonprofit’s $14,000 fraud via casino withdrawals. In Cedar County, a commissioner’s unbid million dollar road contracts and personal use of county resources were laid bare.
Foley’s audits didn’t stop at finger-pointing; they highlighted the “uptick in improper practices”; and urged stronger internal controls, leading to referrals to law enforcement and tangible restitution payments, like the $3,151 paid by a Dawson County clerk convicted of misconduct.
Meanwhile, Foley’s June review of the state’s vehicle fleet exposed unauthorized personal use — over 1,000 miles in one instance — prompting the Department of Administrative Services to enhance GPS monitoring. Similarly, a probe into state employee payments recovered insights on $239,600 in un-recouped subsidies, deceased worker benefits and excessive mileage reimbursements involving 15 agencies.
Foley’s Sept. 2025 audit of the Nebraska Abstracters Board of Examiners further demonstrated his keen eye for detail. Uncovering $21,800 in fraud, including a director’s inflated hours overlapping with personal trips to Disneyland and improper unemployment claims, Foley referred the case to the State Patrol. This not only halted the abuse but also reinforced ethical standards.
Audits in October amplified Foley’s impact on nonprofits and counties. The Karen Society of Nebraska, a DHHS subaward recipient, saw 99 percent of its $142,752 funding deemed unallowable due to ghost hours, unsupported cost, and bizarre expenses like $99,870 in loans and a $36,177 mortgage on director-owned property. Foley’s scathing description as a “financial train wreck” led to referrals for fraud and tax investigations, exposing lax oversight by state agencies. In Scottsbluff County, $500 in credit card misuse for personal items was uncovered, resulting in policy updates and accountability referrals.
What sets Foley apart is the broader ripple effect of his work which has spurred reforms, recoupments exceeding $30,000 and heightened awareness of “little things” that erode public trust in billions of transactions. In an era of skepticism toward government, Foley’s nonpartisan audits — which can be seen by anyone on auditors.nebraska. gov — empower citizens and officials alike. Critics might see audits as adversarial, but Foley frames them as collaborative opportunities for improvement, earning him respect across party lines.
As Nebraska faces fiscal challenges, Foley’s legacy inspires. His dedication, blending forensic precision with principled advocacy, has saved taxpayers multiple thousands and fortified trust in state government.
Loren Lippincott represents Legislative District 34 in the Nebraska State Senate. Read his column in the Nance County Journal.