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DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… before age 46 qualify for the ABLE program, up from 26 years of age. This law is set to take effect in 2026 and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… a New York State 529 College Savings Program account are tax deductible*. New York’s 529 College Savings Program is an … made by Dec. 31 can provide up to $10,000 in state tax deductions on 2016 income tax filings. Parents and other participants have paid for …
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
… on 2014 tax filings. Parents have paid for more than $916 million in college-related expenses through the program since … already account owners can contribute and deduct up to $5,000 from their New York State taxable income, and married … that individuals can enroll in, the Direct Plan and the Advisor Plan. The Direct Plan offers a broad array of …
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
… A bank account may need to be opened and maintained by an … reports to the Commissioner of Taxation and Finance of all bank account balances under the administrative control of the … a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Agencies Bulletin No. 1134
… Specific Information page by expanding the Education and Government section at the bottom of the page. If the position … Data Conversion Requirements. OSC Actions Position Pool IDs The account code for the Position Pool IDs will be charged automatically to Fiscal Year 2012-13 when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012State Agencies Bulletin No. 1397
… Specific Information page by expanding the Education and Government section at the bottom of the page. Click SAVE. … of whether it is filled. OSC Actions Position Pool IDs The Account Code for the Position Pool IDs will be charged automatically to fiscal year 2015-2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1397-reporting-line-number-and-budget-year-changes-fiscal-year-2015-2016State Agencies Bulletin No. 1461
… Specific Information page by expanding the Education and Government section at the bottom of the page. Click SAVE. … drop down list and click Save. OSC Actions Position Pool IDs The Chartfield String for the Position Pool IDs will be charged automatically to fiscal year 2016-2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1461-reporting-line-number-and-budget-year-changes-fiscal-year-2016-2017LaFargeville Central School District – Information Technology (2021M-192)
… in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Accounts Payable Advisory No. 1
… PCard, TCard, and NET-Card Payments to JPMorgan Chase Bank, N.A. Filling the Invoice Number Field on the Voucher: In order for JPMorgan Chase … card accounts, agencies must enter their 16 digit billing account number followed by the two-digit billing month and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… death, 18 direct deposits totaling $19,524 went to her bank account. Walsh allegedly stole $12,973 by withdrawing …
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
… A total of $19,524 in pension payments went to Walsh’s account. Walsh stole $12,973 by withdrawing over $4,000 from the account and transferring at least $8,000 to a second account in her mother’s name to which she also had access. …
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
… Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result … to support PSC expenditures. The Department’s Bureau of Accounts Management (Revenue) is responsible for overseeing …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesCity 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 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207City of Dunkirk – Billing Enforcement (2020M-117)
Determine whether City of Dunkirk City officials properly enforced and monitored delinquent water sewer and tipping fee balances
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Penn Yan Central School District – Network Access Controls (2021M-79)
… complete report - pdf ] Audit Objective Determine whether Penn Yan Central School District (District) officials ensured … Determine whether Penn Yan Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Key Findings The Sheriff’s Department did not properly account for and manage inmate and commissary accounts. … officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements such … as personal inmate telephone charges from the commissary account. Key Recommendations Ensure that commissary …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… Educational Services (BOCES) officials managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mVillage of Mount Morris – Justice Court (2013M-152)
… As of February 2, 2012, Justice Glanville’s cash account had a shortage of at least $1,240. This shortage … failed to oversee the work of his former court clerk and account for all moneys received and disbursed through the … Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to the JCF. Reconcile the …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Accounts Payable Advisory No. 31
… This will ensure accuracy of the related expenditure account code information and will position NYS to obtain the … reviewed and, where necessary, reclassified to the proper account code by March 15, 2014. If Business Units receive … with the charges separated. Please see the table below for account codes relating to commodity and transmission charges …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-payments