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Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require … adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. … …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

Stony 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-2015m

Baldwin 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-27

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… over receipts and disbursements because the Treasurer, without adequate oversight, is the only one who receives, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

State Agencies Bulletin No. 288

… Guidelines 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. 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/288-2002-sefa-campaign

Danby 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-149

Compliance With Payment Card Industry Standards (Follow-Up)

… in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our initial … of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System …

https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-follow

City 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

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through … trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure … invested as authorized by statute. Ensure that all credit card claims are properly audited prior to payment. Ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

Pittsfield Fire District – Board Oversight (2016M-305)

… Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for performing … duties. Key Recommendations Develop and adopt a credit card policy, including requirements for retaining supporting documentation for charges on each credit card bill. Provide oversight of the Treasurer’s duties …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Village of Warsaw – Justice Court Operations (2021M-214)

… our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214

Application for a Social Security Card

Application for a Social Security Card

https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-2060-attachment-2.pdf

Akron Fire Department – Financial Activities (2014M-196)

… did not have original receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196

DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud

… in connection with his misuse of a school district credit card. The plea was entered before United States District … Gregg was authorized to use a school district credit card for purchases for the school district. Instead, Gregg allowed a local contractor to use the credit card for his own personal purchases at Home Depot, in …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraud

State Comptroller DiNapoli Releases Municipal Audits

… The district made payments totaling $231,174 to 20 vendors without obtaining the required number of quotes as required … vendors to provide goods and services for the year, without obtaining competitive bids. Also, officials did not … company's bank account and made $4,100 unauthorized credit card purchases without company approval or detection. The …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits

Accounts Payable Advisory No. 47

… for the use of a purchase order (PO) and the procurement card (PCard). These requirements are effective April 1, 2018. … Purchase Orders and Chapter XI-A, Section 4 – Procurement Card Use . Update : Agencies are required to use a PO for all … Please refer to Chapter XI-A, Section 4 – Procurement Card Use for more information. … New dollar threshold …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-use

Genesee County – Purchasing (2015M-241)

… June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately … contracts are awarded to the lowest responsible bidder in accordance with the GML. Ensure that employees who are … with purchase cards understand their responsibilities, sign the cardholder agreement and adhere to the policy. …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241

CUNY Bulletin No. CU-434

… The Amount of Deduction requested on the authorization card is the amount to be deducted from each paycheck, not the … deduction page to initiate the deduction. For employees without computer access, or who choose not to use the on-line … to another. It is necessary to obtain a new authorization card only if the employee wants to contribute to a different …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaign

CUNY Bulletin No. CU-631

… from the college campaign coordinator for employees without computer access, or who choose not to use the online … Payroll Deduction amount requested on the authorization card is the amount to be deducted from each paycheck, not the … transfers, it is necessary to obtain a new authorization card only if the employee wants to contribute to a different …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaign

State Comptroller DiNapoli Releases Municipal & School Audits

… reported to the board, as required. Auditors found credit card payments, totaling $24,552, that were not properly … recorded, or reported and the treasurer paid credit card bills late. As a result, the company incurred late fees … that: claims totaling approximately $588,000 were paid without evidence of being audited or reviewed by the board, …

https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits