Best Practices

 
  • 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