Best Practices

 
  • December 2017
  • Based on a survey that the Auditor of State's office conducted earlier this year, there are many red flags that indicate government entities are at risk for credit-card misuse by unscrupulous employees. In fact, since 2011, the office has investigated at least 35 cases of misuse of government credit and debit cards. In this issue of "Best Practices", we detail policies recommended in House Bill 312 — introduced in July — that would require local governments to establish credit card policies to protect tax dollars.

  • November 2017
  • Each year, tens of thousands of dollars are stolen through payroll fraud in Ohio’s governments because safeguards are lacking. No leader of any organization wants to believe an employee will steal from them, but it happens all too frequently. Government officials need to make sure they have the internal controls to deter payroll fraud and bring it to light quickly when it occurs. This edition of "Best Practices" is aimed at helping local officials curb this type of theft.

  • October 2017
  • Increasingly, local governments are becoming victims of cybercriminals. In fact, in recent years, Licking County, Columbiana County and Vernon Township in Clinton County have all fell victim to viruses. The Auditor's office has made helping government entites prevent such attacks a priority, and in this issue of Best Practices, offers many tips and suggestions to do just that, as well as what to do if you have been victimized.

  • September 2016
  • In our first issue since 2011, we provide information on anti-fraud services — such as Positive Pay — provided by banks. Auditor of State Dave Yost is encouraging all government entities to consider enrolling in a Positive Pay program to add a layer of protection to their accounts. Included in this issue are results from the Auditor's office survey of more than 780 fiscal officers regarding Positive Pay and other such services.

  • Summer Issue 2011
  • Articles: Ohio Ethics Law, Can I Do That?; Letter from Auditor of State Dave Yost; SkinnyOhio.org, a Resource for Smarter, Streamlined Government; Local Government Toolkit, A New Way of Doing Business; The Ohio Performance Team, OPTimizing Performance in Ohio Government; L.E.A.P. Fund, Making Performance Audits Affordable for Local Governments.

  • Winter Issue 2011
  • Articles: Performance Audit Legislation: A Priority for 129th General Assembly; Letter from Auditor of State Dave Yost; Performance Audits: Promoting Government Efficiency & Accountability; Annual Local Government Officials Conference.

  • Fall Issue 2010
  • Articles: Transforming the Audit Process; $41 Million in Total Findings for Recovery; 60-Day Financial Audit Project; Agreed Upon Procedures Equal Agreeable Savings

  • Summer Issue 2010
  • Articles: ARRA Funding Leads to Big Changes; Copy Confidential: Copy Machine Security.

  • Special Fraud Issue 2010
  • Articles: Foundations of Fraud: Need, Opportunity and Rationalization; Senate Bill 7 Update; Bringing Fraud into Focus; Managing the Business Risk of Fraud.

  • Spring Issue 2010
  • Articles: Paperless Public Records in an Electronic Age; Local Government Officials Conference; Emerging Trends in Fraud Investigation and Prevention Conference; Spotlight: Attractive Alternative; Do We Qualify for an AUP?; Single Audit Preparation; Ensure Single Audit Quality.

  • Winter Issue 2009-2010
  • Articles: Aftermath of Fraud: Lessons Learned; Protecting Public Tax Dollars; Bad Fortune Leads to a Best Practice.

  • Fall Issue 2009
  • Articles: Performance Audits; Report Federal Stimulus Dollars; School District Self-Assessment Guide; Summit: Save the Date.

  • Spring Issue 2009
  • Articles: Ohio's Sunshine Laws; Ohio's Sunshine Laws Manual; Open Meetings; Open Government Unit.

  • Winter Issue 2008-2009
  • Articles: The Face of Fraud: Who Commits It and Why?; The Auditor of State's Fraud Busters; Plans to Protect the Public Pocketbook.

  • Fall Issue 2008
  • Articles: Got GAAP? Generally Accepted Accounting Principles; Spotlight: Crawford County, Ohio; Office Receives National Excellence Award.

  • Spring Issue 2008
  • Articles: What is Strategic Budgeting and Planning?; Spotlight: Mecklenburg County, North Carolina; Characteristics of a Useful Strategic Plan

  • Winter Issue 2008
  • Articles: Performance Measurement and Management; Common Mistakes & Solutions; Tips on Implementing a Performance Measurement Program; Spotlight: Fairfax County, Virginia

  • Fall Issue 2007
  • Articles: Bolstering Accountability Through Auditing; Financial Statement Audit Package; Protecting the Public Purse; Liability of a Public Officer; Best Practices in Cash Handling; Sample Cash Handling Policies; The Tips Page

  • Winter Issue 2007
  • Articles: Disaster Recovery Planning Objectives; Sample Disaster Recovery Plans; Additional Resources; The Tips Page

  • Spring Issue 2006
  • Articles: Fraud Indicators - "Red Flags"; Fraud and Small Governments; Village of Mechanicsburg; Words of Wisdom; The Tips Page

  • Winter Issue 2006
  • Articles: Occupational Fraud and Abuse; Identifying and Assessing Fraud Risks; Addressing Fraud Risks; Establishing a Formal Risk Prevention Program; Ethics Policies

  • Spring Issue 2005
  • Articles: Public Sector Audit Committees; Public Records; An Update on Identity Theft/a>

    Articles: Forecasting from the Inside Out; Performance Audits: Common Problems and Associated Recommendations; Guidelines for Developing Effective Forecasts; Best Practices in Financial Reporting; Cell Phone Policies; Travel Policies

  • Winter Issue 2004
  • Articles: Procurement through Government Issued Purchasing Cards; Common Problems and Associated Recommendations; P-Card Policies; Government-Owned Vehicle Use Policies; Sample Vehicle Use Policies

  • Spring Issue 2004
  • Articles: Forecasting from the Inside Out; Common Problems and Associated Recommendations; Guidelines for Developing Effective Forecasts; Best Practices in Financial Reporting; Cell Phone Policies; Travel Policies