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Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… and did not develop a written IT contingency plan. As a result, the District had additional entry points for attackers to … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andVillage of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling $2,096 in place of missing cash. The Senior Court Clerk deposited receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… shared and service network user accounts which account for 11 percent of the District’s enabled accounts. The … needed and periodically check all network user accounts for necessity. Conduct a comprehensive data inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andIX.9.B Transfers to Other Funds – IX. Federal Grants
… is provided in language bills. As such, special account coding must be used to ensure that the transaction budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… announced. As part of their plea agreement, they will pay full restitution. Kelly Tuomey, 56, and her husband, Stephen … pension funds,” Stanzione said. “As part of their sentence full restitution of $35,240.40 shall be paid within four …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… to the network or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and … The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Lebanon – Justice Court (2013M-247)
… operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247DiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… $147,455 in pension payments meant for her deceased mother, New York Comptroller Thomas P. DiNapoli, South … “Ms. Jones allegedly sought to profit off of her mother’s death and cheat the pension system,” DiNapoli said. … in bringing charges in this matter," Rhyne said. Jones’ mother retired after almost 30 years as a clerk for the …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… of nearly $80,000 in pension payments. The defendant, Richard Gaines Jr., 55, of Daytona Beach, Florida was … those who steal public funds are held accountable.” “Richard Gaines Sr. was a dedicated public servant who …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District (District) officials established adequate network user account controls to prevent unauthorized use or access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenville-2021-156.pdfLocal Government Management Guide: Capital Projects Fund
A capital projects fund is used to account for the financial resources supporting capital projects during the life of the project.
https://www.osc.ny.gov/files/local-government/publications/pdf/capital-projects-fund.pdfIX.6.D HHS Payment Management System – IX. Federal Grants
… requests, and disbursement reporting activities. It is a full service centralized grants payment and cash management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… of Grant Award before the award authorization is entered in the Federal Payment Management System (PMS). Meanwhile, … contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to … on a transaction will generally be based on the difference in whole days between the average date of check clearance for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling approximately … today’s sentence. "Mr. Bayard abused the trust placed in him and pocketed $1.4 million from an estate he was … Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities … was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during … goals, best practices, and reporting of adverse events in office-based surgery. The Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… to $5,000 from their state taxable income, while married couples filing jointly can deduct up to $10,000 each year. …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
NYS Comptroller Thomas P DiNapoli and District Attorney Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder former Treasurer of the Frewsburg Central School District for stealing nearly $7000 in funds raised by students to support their extraclassroom activities
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolYour Pension Pay Stub
… Your monthly Pension Pay Stub is available in Retirement Online and provides a … your payment. And throughout the year, you can view your pay stubs for year-to-date totals of each. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubControls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … over the cash advance accounts it oversees to ensure the money is properly acco …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 2197
… process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 … W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” … . Questions: Questions about the journal process can be directed to the SFS Help Desk at (518) 457-7737. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargeback