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Rapids 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-86

Bayport 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 card per day. Not all purchases contained documentation … Bayport Fire District Credit Card Use 2016M394 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

State Comptroller Releases Municipal Audits

… estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – Town … estimates for significant revenues and expenditures in the 2021 adopted budget. Bethpage Public Library – …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the Brookhaven Fire District Fair Haven Volunteer Fire …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits

XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year

… (FYE) deadlines and notices, please visit the Calendar . Business Units must review and reconcile all credit card charges incurred prior to April 1 of the previous fiscal … accounting period – resulting in delays to FYE processing. Business Units are required to reconcile credit card charges …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-charges

Vischer 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-2016m

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-financial

Persistence 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-71

Accounts 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-citibank

DiNapoli: 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-cards

Accounts 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-field

Town 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-432

Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Findings  BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, … Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely manner …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

XIII.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-reconciliation

State Public Health Emergency Medical Stockpile

… General Services (OGS) have taken during the procurement process for medical equipment for public health emergencies … how to participate effectively in the State’s procurement process. Key Findings To compete for the purchase of medical … pandemic, the State took steps to expedite its procurement process, out of alignment with OGS Procurement Services’ …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpile

West Albany Fire District – Credit Card Purchases (2017M-15)

… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. … Board of Commissioners. Budgeted appropriations for 2017 totaled approximately $616,600. Key Findings …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Town 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-34

III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)

… Examples of such free form fields include Invoice Number, Invoice Description and Comment fields. Correcting … SFS immediately at [email protected] and provide the control document number (e.g., voucher number), a description of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-information

Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)

… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, … The purpose of our audit was to review the Centers financial activity and …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the  Town of … District ,  Town of Russia  and  Schuyler County . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0