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Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… trips for Center members with her personal credit card and subsequently wrote checks to her husband for … properly account for moneys received. Payments were made without supporting documentation, and items were purchased …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… information include: Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; … of fields in which employees may freely enter information without restriction (free form fields). Unlike restricted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationPoland Central School District - Claims Audit Process (2018M-214)
… before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, we … approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit period … Key Recommendations Discontinue the use of the debit card. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards totaling … represents a valid District expenditure, especially credit card purchases. Assess the need for credit cards. If credit …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashState Agencies Bulletin No. 848
… which appears at the top right of the authorization card, must be used as the Deduction Code. Cards that have … must be returned to the employee for completion of a new card. The Amount of Deduction requested on the authorization card is the amount to be deducted from each paycheck in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/848-2009-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 934
… Federated Fund Number which appears on the authorization card must be used as the Deduction Code. Cards that have been … must be returned to the employee for completion of a new card. The Amount of Deduction requested on the authorization card is the amount to be deducted from each paycheck in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/934-2010-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 289
… Campaign Guidelines Agencies must review the authorization card and verify the completeness, accuracy and legibility of … be returned to the employee so they can complete a new card. The Amount of Deduction is the amount to be deducted … All. Enter the Social Security No. from the authorization card in the Empl ID field of the Dialog Box and click OK . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotState Agencies Bulletin No. 347
… Agency Actions Agencies should review the authorization card and verify the completeness, accuracy and legibility of … be returned to the employee so they can complete a new card or authorize the deduction for the Federated Fund … All. Enter the Social Security No. on the authorization card in the Empl ID field of the Dialog Box and click OK . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignCost-Saving Ideas: Reviewing Your Revenue Collection Process
… that proper internal controls are in place. Accept Credit Card Payments Providing residents the option to pay for fees, fines, taxes or other charges by credit or debit card can enhance customer service and convenience. The … fee to the costs incurred in connection with the credit card charge.) Use a competitive process to select a service …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… (Treasurer) in a timely manner. Reconcile her bank account or identify errors such as duplicate tax payments …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… XII.5.E of this Guide to ensure contract expenditures are recorded accurately and timely. Invoice Field In the … IDs for both Citibank and JPMorgan Chase Bank, N.A. are coded so that the SFS will not combine multiple agencies’ … reconciliation process so the actual PCard expenditures are charged against the appropriate Account Chartfield, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for purchases or documentation required to be maintained to support credit card purchases. The treasurer did not maintain complete and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mMiller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58DiNapoli: MTA's Future Unthinkable Without Aid From Washington
… to manage this crisis. The alternative is unthinkable. Without additional federal aid, the MTA is considering …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonCompliance With Payment Card Industry Standards (Follow-Up)
… in our initial audit report, Compliance With Payment Card Industry Standards (Report 2017-S-11 ). About the … are automatically replenished with the customer’s credit card on file, and the Authority contracts with a third-party …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followCompliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … facility management, and IT security, including credit card payment processing. All industries that accept credit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… policies or implement any procedures governing debit card use or review or approve any card-related transactions. Key Recommendations Provide … reviewing financial records. Review and approve all debit card transactions before card purchases are made. … Stony …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… whether Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … District purposes. Key Findings Of the 279 credit card purchases made during our audit period, 80 totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Danby Fire District – Claims Audit (2020M-149)
… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… 30 percent of its revenues ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice rink … Recommendations The City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14