Claims Auditing/Credit Cards

Personal Service Cost Containment

This guide is designed to assist local governments and school districts contain certain personal service costs. It is broken down into the following sections: • Containing Health Insurance Costs • Minimizing Unemployment Insurance Costs • Managing Workers’ Compensation Costs • Overtime Planning and Management

Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud

When employees need to make small one-time purchases, it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and energy for procurement staff.

The cost of this convenience is the heightened risk of inappropriate spending, such as wasteful or personal purchases. To ensure that credit cards are used only for approved and necessary expenses, local governments must have both a credit card policy and a system of internal controls in place.

Cash Management Technology

Learn about electronic cash management technologies and the internal controls needed to help detect fraud and ensure that all transactions are captured. Relevant topics include the use of online banking, electronic transfers of funds, accepting credit/debit cards, remote deposit capture, lockboxes and common protection practices to safeguard cash.
Updated December 2021 (Previously Updated May 2010)

“Piggybacking” Law - Exception to Competitive Bidding

Effective August 1, 2012, a new subdivision 16 was added to General Municipal Law (GML) § 103 to authorize political subdivisions and districts therein to purchase apparatus, materials, equipment and supplies, and to contract for services related to the installation, maintenance or repair of those items, through the use of contracts let by the United States or any agency thereof, any state or any other political subdivision or district therein. The contract must be made available for use by other governmental entities.