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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card statement. We reviewed all 264 payments totaling … made by the Company in 2012, including $7,250 for credit card purchases. We found that claims for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Preparatory Academy Charter School (School) credit card charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we reviewed were not properly approved or … show they were for a valid School purpose . When credit card charges are not reviewed in a timely manner or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Accounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: … 1000058617 have been coded so that SFS will not combine Business Units’ payments to Citibank. Accordingly, when Business Units create a voucher to pay under these vendor … Business Units must not combine Citibank payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankDiNapoli: Read Fine Print on Your Holiday Gift Cards
… To help stop this from happening to you, register the card with the retailer. It could help to get a replacement card if it is lost and could also help recover any unused … office as abandoned property. Under the federal Credit Card Accountability Responsibility and Disclosure Act of …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… an average of $1.5 million in unclaimed funds every business day and works with retailers to identify the owners … provide OUF with a name if the person registers the gift card online, if they have been issued a refund, or if the card was purchased with an existing store account. If the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsTown of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Village of Ocean Beach – Credit Card Usage (2022M-206)
… (Board) ensured that employees appropriately used Village credit cards. Key Findings The Board did not ensure that Village employees appropriately used Village credit cards. As a result, employees made questionable purchases on the Village’s credit cards. We reviewed all 3,108 credit card transactions …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Accounts Payable Advisory No. 12
… Subject: Business Units must not include letters, special characters … Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice field that … to help Citibank apply credit card payments properly, Business Units must enter the full billing account number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldTown of Lake Pleasant – Credit Cards (2016M-432)
… The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for … cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with receipts or other … documentation. Key Recommendations Adopt written credit card policies and procedures. Limit the number of Town credit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… BOCES purposes. Key Findings BOCES officials did not ensure that all credit card charges were properly … did not ensure that credit card charges were reconciled to receipts in a timely manner and audited, as required, … the claims auditor. 166 charges totaling $35,927 did not have adequate support including a specific BOCES purpose. 97 …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156State Agencies Bulletin No. 2306
… on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the Deduction Code. Authorization cards … must be returned to the employee for completion of a new card. Please visit www.sefanys.org to obtain a copy of the authorization card. SEFA Continuous Giving is a donation without an end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 2383
… SEFA pledges made via www.sefanys.org can either be a one-time donation or a continuous gift until it is changed or … general deduction record on a weekly basis. An error report of transactions not processed will be sent to the … The Goal Amount field should be used for a one-time flat deduction entering the flat amount in the goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaignXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationState Agencies Bulletin No. 2193
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign in the 2024 calendar year and explain … through the State Employees Federated Appeal (SEFA), allow for continuous giving. This is an effort to promote …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignWest Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases … The West Albany Fire District is a district corporation of the State, distinct and separate from the Town of Colonie …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Lewis County – Purchase Cards (2024M-41)
… complete report – pdf] Audit Objective Determine whether Lewis County’s (County) purchase card charges were properly approved, … Determine whether Lewis Countys County purchase card charges were properly approved supported …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Bethlehem Central School District – Credit Cards (2017M-41)
… adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 … Scotland in Albany County. The District, which is governed by a Board of Education, has approximately 4,600 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41State Agencies Bulletin No. 2080
… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions for … cards that have been modified must be returned to the employee for completion of a new card. Please visit www.sefanys.org to obtain a copy of the authorization card. SEFA Continuous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… balances totaling $3.5 trillion nationwide, with credit cards being the most common method for consumer borrowing, … to help consumers deal with issues related to credit cards and other personal finance concerns. For information about credit cards, see …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debt