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Circleville Fire District – Board Oversight (2013M-343)
… transfers. The treasurer performed online transactions without Board oversight and bypassed established internal … District expense. Ensure that the District credit card policy is enforced. Adopt an online banking policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343State Comptroller DiNapoli Releases School Audits
… and for appropriate purposes. However, the use of a debit card for some purchases prevented the claims auditor from … did not appoint an individual to perform this function. Without an accurate and up-to-date asset list, officials …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit period, … attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could … Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments … agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations Revise …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresCopiague Fire District – Credit Card Purchases (2019M-98)
… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… name. However, this policy does not require bonding insurance for all individuals who are issued District credit … the credit card policy to require the provision of bonding insurance for any Board member, official or employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255State Comptroller DiNapoli Releases Audits
… necessary inspections for 276 (54 percent) of them. Without the required inspections, DOF cannot be certain such … Disability Assistance (OTDA): Electronic Benefit Transfer Card Transactions and Prohibited Locations (2016-S-52) OTDA … and identify violations. Auditors analyzed client card usage at prohibited locations and identified 15 …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsCompliance With Payment Card Industry Standards
… the Thruway Authority (Authority) complies with Payment Card Industry Data Security Standards. Our audit scope covers … are automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsBayport Fire District – Credit Card Use (2016M-394)
… is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Rapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not always made by authorized users, and … 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86SUNY Maritime College Review of PCard Transactions and TCard Expenses
… are responsible for making PCard transactions. The card is used to purchase business related goods and services … are within the guidelines of New York State’s Procurement Card program. The cardholder’s supervisor must review the monthly card statement and receipts and authorize those charges by …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesDiNapoli: Read the Fine Print on Your New Gift Card
… money could eventually get turned over to the Office of Unclaimed Funds. “After the holiday season wraps up, many New Yorkers … helps you recover any unused balance if it’s reported as unclaimed funds. After five years of dormancy, money from …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key … disbursement activities. Review and approve all debit card transactions before card purchases are made and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… . Business Units must review and reconcile all credit card charges incurred prior to April 1 of the previous fiscal … Business Units are required to reconcile credit card charges within 30 days of the date the charge is … XII, Section 6.Q - Paying and Reconciling State Credit Card Charge for more information). Timely reconciliation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesSouth 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 … activity is properly recorded and reported and that Com …
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)
… charge . For example, charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases …
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
… the “Separate Payment” box in the Payment Options section of the voucher. Business Units should not remove the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankDiNapoli: Read Fine Print on Your Holiday Gift Cards
… over to DiNapoli’s office as abandoned property. Under the federal Credit Card Accountability Responsibility and …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsTown 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-432Accounts Payable Advisory No. 12
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q.- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling Non-Employee Travel (NET) Card Changes with the following added information: In order …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-field