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- Special Fraud Issue 2010
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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.
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.
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.
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.
Articles: Transforming the Audit Process; $41 Million in Total Findings for Recovery; 60-Day Financial Audit Project; Agreed Upon Procedures Equal Agreeable Savings
Articles: ARRA Funding Leads to Big Changes; Copy Confidential: Copy Machine Security.
Articles: Foundations of Fraud: Need, Opportunity and Rationalization; Senate Bill 7 Update; Bringing Fraud into Focus; Managing the Business Risk of Fraud.
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.
Articles: Aftermath of Fraud: Lessons Learned; Protecting Public Tax Dollars; Bad Fortune Leads to a Best Practice.
Articles: Performance Audits; Report Federal Stimulus Dollars; School District Self-Assessment Guide; Summit: Save the Date.
Articles: Ohio's Sunshine Laws; Ohio's Sunshine Laws Manual; Open Meetings; Open Government Unit.
Articles: The Face of Fraud: Who Commits It and Why?; The Auditor of State's Fraud Busters; Plans to Protect the Public Pocketbook.
Articles: Got GAAP? Generally Accepted Accounting Principles; Spotlight: Crawford County, Ohio; Office Receives National Excellence Award.
Articles: What is Strategic Budgeting and Planning?; Spotlight: Mecklenburg County, North Carolina; Characteristics of a Useful Strategic Plan
Articles: Performance Measurement and Management; Common Mistakes & Solutions; Tips on Implementing a Performance Measurement Program; Spotlight: Fairfax County, Virginia
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
Articles: Disaster Recovery Planning Objectives; Sample Disaster Recovery Plans; Additional Resources; The Tips Page
Articles: Fraud Indicators - "Red Flags"; Fraud and Small Governments; Village of Mechanicsburg; Words of Wisdom; The Tips Page
Articles: Occupational Fraud and Abuse; Identifying and Assessing Fraud Risks; Addressing Fraud Risks; Establishing a Formal Risk Prevention Program; Ethics Policies
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
Articles: Procurement through Government Issued Purchasing Cards; Common Problems and Associated Recommendations; P-Card Policies; Government-Owned Vehicle Use Policies; Sample Vehicle Use Policies
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