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State Agencies Bulletin No. 2287
… of new functionality allowing employees to enroll in direct deposit and update their direct deposit and bank account options in New York State Payroll Online (NYSPO). Affected Employees: All active employees of New York State enrolled in NYSPO. Background: It is essential that the NYS Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… each year. Outreach Abandoned Property Law §1422 requires New York State to perform certain payee notification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided ad
https://www.osc.ny.gov/files/local-government/audits/pdf/geddes-2019-56.pdfCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… usually the person responsible for maintaining the payroll records and the former employee's immediate … employers of their account condition for the previous calendar year. Employers can also call DOL toll-free at (888) … a written request to DOL before the beginning of the calendar year. See the Department of Labor website for more …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsV.3.G Product Code – V. Chart of Accounts (COA) Governance
… golf-course fees). Product will also be used to capture Refund Type transactions related to the Comptroller’s Refund Account. Product codes are not required on all transactions. Transactions involving the Comptroller’s Refund Account (Fund 70200) and certain Miscellaneous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… and checks ($1,794) was found in a Department file cabinet. Of this amount, $4,003, was in a sealed envelope and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… complete report - pdf] Audit Objective Determine whether the Board ensured that the District’s bank reconciliations … we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… more than $1.1 billion in college-related expenses through the program since Jan. 1. “New Yorkers should consider … York 529 College Savings account today and give the gift of savings for higher education this holiday season,” said … the assets in the portfolio to become more conservative as the child approaches college age. There are more than …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… designed to help parents save for college, ranks among the best in the nation, and New York is one of a handful of states that offer state tax relief. … the assets in the portfolio to become more conservative as the child approaches college age. There are more than …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by … adequately meet the program needs of each department as well as provide for the maximum utilization of the state's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewLaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and nonstudent network user account access. Key Findings District officials did not establish … physical IT assets and non-student user account access to the District’s network. In addition to … that cost $9,266 could not be found. No physical access or environmental controls over the server room. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192State Agencies Bulletin No. 1134
… process for reporting line number changes and to describe how account codes will be charged in Fiscal Year 2012-13. … process for reporting line number changes and to describe how account codes will be charged in Fiscal Year 201213 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Borough of Manhattan Community College – Controls Over Bank Accounts
… $563,605 were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were … with staff the importance of adhering to New York State, City, and CUNY requirements; and Training Finance and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… by his office to increase access to the program. The full op-ed is below: Seven years ago this month, my office …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryAccounts Payable Advisory No. 1
… account number 4865-5900-0000-0000, the accounts payable employee should enter 486559000000 0522 in the invoice … to the JPMorgan Chase Bank, N.A. Procurement Card (PCard), Travel Card (TCard), or Non-Employee Travel Card (NET-Card), it is important for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… Deffer, 44, of Esperance, was scheduled to be arraigned in the Schoharie County Centralized Arraignment Part on May … Deffer allegedly claimed to repay the money by check, but that check ultimately bounced. His father eventually … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately 6,700 residents. The City is … cash amounting to $3.6 million. Each Department used a different process to collect, report and remit cash to the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… allegedly stealing $12,973 in state pension payments sent to her deceased mother. The defendant, Karen Walsh, was … third degree before Judge Cook. “Ms. Walsh allegedly tried to steal funds she was not entitled to from the state’s pension system,” DiNapoli said. “My …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to stealing $12,973 in state pension payments sent to her mother, whose death had not been reported to the pension system. As part of the plea, Walsh was ordered … Karen Walsh a 68yearold Rochester woman pleaded guilty to stealing $12973 in state pension payments sent to her …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullPatient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is … by a physician with a history of negligence unknown to the patient. Pursuant to the Act’s amendments to the Public Health Law (PHL), a PSC … To determine whether the Department of Health is meeting the …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenues