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Accounts Payable Advisory No. 37
… have not reconciled their credit card charges timely. In fact, some unreconciled charges date back to April 2012. During the 2013-14 fiscal year end, OSC identified prepaid balances created by agencies that significantly predated the current fiscal year. Because agencies had not reconciled charges timely and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsCredit Cards – Travel and Conference Expense Management
… or school district to pay for certain travel and conference expenses. This can be accomplished by allowing … traveler to present the credit card upon arrival (e.g., conference registration fees, airline tickets). Before credit … card usage must be in accordance with your travel and conference policy and your internal credit card usage policy. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for which … written credit card policy. Require credit card users to submit adequate supporting documentation for card … and ensure documentation is intact and reconciled to credit card statements before approving credit card claims …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Accounts Payable Advisory No. 1
… Subject: Making PCard, TCard, and NET-Card Payments to JPMorgan Chase Bank, N.A. Filling the … in the invoice field. Selecting the Correct Vendor ID: When making payments to the JPMorgan Chase Bank, N.A. … it is important for agencies to select the Supplier ID associated with the appropriate card. This enables the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… as wasteful or personal purchases. To ensure that credit cards are used only for approved and necessary expenses, … sensible internal controls. Authorizing the Use of Credit Cards Require each credit card be authorized by the governing … writing that they understand their responsibilities. Issue cards in the names of the employees for better …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… All 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … $12,000 in charges did not have adequate support to show what was purchased. District officials also could have saved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTown of Springfield – Credit Card Purchases (2020M-138)
… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138DiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… print on gift cards this holiday season for details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers should still ask whether fees apply when purchasing a gift card. As a rule of thumb, …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for … within a year of purchase to avoid inactivity fees and register cards with the retailers. By registering their … helps consumers to identify the different cards and how they can be used. Gift cards may have terms and …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonUrban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Rochester Academy Charter School – Credit Cards (2022M-208)
… Officials did not perform an effective and timely review of credit card charges. As a result: School officials … School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Travel Card Transactions
… $90,000 in travel card charges that remained unreconciled by 46 employees for 31 to 618 days. As a result, DED Finance Office managers were unable to detect and stop inappropriate travel … practices timely. In addition, we found DED Finance Office managers did not consistently hold employees accountable for …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsTown of Saugerties – Claims Auditing (2024M-144)
… purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department … equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to verify if …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144DiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… Under the Federal Credit Card Act of 2009, many types of retail cards sold after August 22, 2010, are not permitted to …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… print on gift cards this holiday season for details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers should still ask whether fees apply when purchasing a gift card. DiNapoli said New …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonBolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely … late fees and $112 in finance charges. Key Recommendations Require credit card users to submit adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180