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Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… a central location or to an unusual delivery point Credit card charges with no original receipts attached All travel …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Village of Ocean Beach - Credit Card Usage (2022M-206)

Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used Village credit cards.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ocean-beach-village-2022-206.pdf

The Academy Charter School - Credit Card Expeditures (2019M-80)

Determine whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes.

https://www.osc.ny.gov/files/local-government/audits/pdf/academy-charter-2019-80.pdf

Credit Card Debt in New York State, May 2018

In 2017, credit card debt in New York totaled $58.2 billion, the fourth highest amount of all states.

https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-credit-card-debt-2018.pdf

Compliance With Payment Card Industry Standards (Follow-Up) (2017-F-24)

To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With Payment Card Industry Standards.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f24.pdf

Compliance With Payment Card Industry Standards (Follow-Up) (2019-F-14)

To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Payment Card Industry Standards (Report 2017-S-11).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f14.pdf

State Comptroller DiNapoli Releases State Audits

… Medicare Part C (Follow-Up) (2016-F-16) An audit released in May 2014 found the state’s Medicaid program did not have … Part C cost-sharing liabilities were improperly paid. In a follow-up report, auditors found DOH officials made progress in addressing the problems identified in the initial audit …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… stolen items. Of the 337 assets totaling approximately $2.3 million selected for review, 54 were in use but not … Deposit – Claims Auditing (Broome County) Of the 93 credit card purchases during the audit period, the board did not ensure compliance with the village’s credit card policy and approved 83 purchases totaling $20,659 …

https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0

XI-A.2 Purchase Requisitions – XI-A. Purchasing

… contract ID on the requisition. If using the Procurement Card (PCard) as the payment method for a preferred source, … without a requisition and select the VAR as the vendor, or 3) select the VAR on the requisition and include the contract … For additional guidance on POs, please refer to Section 3 - Purchase Orders of this Chapter. Bulkload Agencies …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies

CUNY Bulletin No. CU-604

… 2018 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available … 897 are encouraged to initiate the deduction using the online enrollment process. Agencies will not need to manually enter online enrollments in PayServ. An electronic file will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaign

CUNY Bulletin No. CU-493

… 2015 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available … 897 are encouraged to initiate the deduction using the online enrollment process. Agencies will not need to manually enter online enrollments in PayServ. An electronic file will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaign

Town of Danby – Claims Processing and Procurement (2022M-127)

… properly audited and approved. When goods and services are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not properly audited, the Board’s ability to effectively …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Woodbourne Fire District – Board Oversight (2023M-98)

… travel and conferences, fund balance, reserves, credit card use and capital assets. Transparently set aside funds …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Review of Credit Card Expenses at Finger Lakes DDSO

… by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, … by Finger Lakes Developmental Disabilities Service Office DDSO to Finger Lakes Home Supply from Dece …

https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddso

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… from January 2014 through May 2022. Use a Company credit card to make 794 personal cash advances totaling …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Introduction – Travel and Conference Expense Management

… even when the local government or school district's credit card was used for these expenses. Extension of trips after …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Town of Berne – Board Oversight (2021M-77)

… 170 claims totaling $166,792 reviewed or audit any credit card charges totaling $8,308 before payment was made, or …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172