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Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require … adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. … …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)

… policies or implement any procedures governing debit card use or review or approve any card-related transactions. Key Recommendations Provide … reviewing financial records. Review and approve all debit card transactions before card purchases are made. … Stony …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015m

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… card charges are adequately supported and necessary. Seek reimbursement for all unnecessary meal expenditures and all …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27

State Agencies Bulletin No. 288

… Federated Code, which appears at the top right of the form, should be used as the deduction code. Cards, which have …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaign

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… over receipts and disbursements because the Treasurer, without adequate oversight, is the only one who receives, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Danby Fire District – Claims Audit (2020M-149)

… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149

Compliance With Payment Card Industry Standards (Follow-Up)

… whether selected State University of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) … has provided sufficient guidance to the SUNY schools regarding PCI compliance. We found that although SUNY schools were generally knowledgeable about PCI compliance and …

https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-follow

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… 30 percent of its revenues ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice rink … Recommendations The City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through … trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure … invested as authorized by statute. Ensure that all credit card claims are properly audited prior to payment. Ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

Pittsfield Fire District – Board Oversight (2016M-305)

… Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for performing … duties. Key Recommendations Develop and adopt a credit card policy, including requirements for retaining supporting documentation for charges on each credit card bill. Provide oversight of the Treasurer’s duties …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Village of Warsaw – Justice Court Operations (2021M-214)

… an accurate cashbook or outstanding bail reports . Without accurate bail records, the Justices cannot ensure …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214

Application for a Social Security Card

https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-2060-attachment-2.pdf

Akron Fire Department – Financial Activities (2014M-196)

… - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196

DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud

… to freely utilize that credit card for kickbacks,” DA Singas said. “This plea sends a strong message that …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraud

Accounts Payable Advisory No. 47

… for the use of a purchase order (PO) and the procurement card (PCard). These requirements are effective April 1, 2018. … Purchase Orders and Chapter XI-A, Section 4 – Procurement Card Use . Update : Agencies are required to use a PO for all … Please refer to Chapter XI-A, Section 4 – Procurement Card Use for more information. … New dollar threshold …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-use

Genesee County – Purchasing (2015M-241)

… purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate … to the policy. Perform a thorough audit of purchasing card activity to determine if County policies are being …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241

State Comptroller DiNapoli Releases Municipal Audits

… 2017. For access to state and local government spending, public authority financial data and information on 140,000 …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits

CUNY Bulletin No. CU-434

… Purpose To provide instructions for processing payroll deductions for the 2012 United Way of CUNY Campaign … 897. Affected Employees All employees Effective Date(s) Payroll deductions for the 2012 United Way of CUNY Campaign … from the Office of the CUNY University Director of Payroll Systems and Operations. These transactions will need …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaign