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IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… costs plus professional services, materials, labor and site preparation. Buildings include any roofed structure used … of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air … and performance capabilities, such as replacement of an old air conditioner with a new one of the same type and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit issued … accounts Key Finding Finance officials have made progress in correcting each of the problems we identified. Of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followLaFargeville Central School District – Information Technology (2021M-192)
… Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, … . SFS Account Title Description 60301 Local Grants and Public Assistance Payments to counties, cities, towns, … grant or capital projects program(s) from which grant and public assistance expenditures are made. 60311 Interest – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceTown of Mount Morris – Justice Court (2012M-129)
… has a population of 4,400 residents. The Town is governed by an elected Town Board consisting of the Town Supervisor … he resigned. Key Recommendations Perform accountabilities (by preparing lists of Court liabilities and comparing them …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Greene County District Attorney Joseph Stanzione, and the New York … accountable. Thank you to the Comptroller’s Office, Green County District Attorney’s Office, and our State Police … New York State Comptroller Thomas P DiNapoli Greene County District Attorney Joseph Stanzione and the New York …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… New York state has a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with disabilities maintain their health, … families and individuals with a secure and practical way to save and invest funds without jeopardizing their …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsCity of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … City of New Rochelle Financial Condition 2014M158 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158XII.6.O Paying Retainage – XII. Expenditures
… of the payment as a charge (positive amount), and a second line to represent the retainage (negative amount). Processing … must enter one of the following three account codes set up for retainage when both retaining funds as well as … the purchase order into the voucher again for the same line and full amount. The processor should then adjust the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageState Agencies Bulletin No. 1835
… New York State on PAUSE Initiative, the New York State Department of Taxation and Finance, Division of the Treasury … direct deposit record by Department ID. This query has a DEPT ID prompt and displays the following fields: Employee … check because they have no balance row. This query has a DEPT ID prompt and displays the following fields: Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… service such as banking services, repairs and maintenance, computer services, consultant services, accounting/auditing … of the lease then agencies must use one of these Computer Equipment & Parts account codes 51001 Mainframe … Lease Payments for lease or rent of high-performance computer used for large-scale applications and computing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… account may need to be opened and maintained by an agency for revenue collections, cash advances, or other authorized … Operations Cash Management Unit (BSAO CMU) will arrange for payment of banking services and collateralization of … the program needs of each department as well as provide for the maximum utilization of the state's cash. It is also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Agencies Bulletin No. 435
… in the College Savings Program. Background Upromise Investments Inc. has been selected as the new plan manager … and account service provider. The program (including investments) was previously managed by TIAA/CREF. As part of … program assets and records will be transferred to Upromise Investments Inc. and the Vanguard Group. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… Snowdrifters of Stratford, Chad Daley, 52, pleaded guilty to stealing $17,000 from the nonprofit. As part of his plea agreement, Daley paid full restitution to the club. “Chad Daley abused his position to enrich himself with funds meant to support his community,” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
New York State Comptroller Thomas P DiNapoli and Nassau County District Attorney Anne T Donnelly announced the son of a state pensioner from Long Island was sentenced to five years probation and ordered to pay full restitution after being convicted of identity theft
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… report – pdf] Audit Objective Determine whether Kiryas Joel Village Union Free School District (District) officials … audit school kiryas joel village …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andVillage of Port Jefferson – Justice Court Operations (2020M-56)
… 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56IX.9.B Transfers to Other Funds – IX. Federal Grants
… federal grant reporting requirements, statutory transfers from federal funds will be recorded in the federal grant fund as an … federal grant reporting requirements statutory transfers from federal funds will be recorded in the federal grant fund as an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsState Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe how account codes will be … in Fiscal Year 2012-13. Affected Employees Employees with line number changes reported in NYSTEP Effective Date(s) … 04/05/12 – Institution Agency Actions Reporting Line Number Changes Agencies must first report line number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… New York State Comptroller and the New York State Police my office secured felony convictions against Stephen B. … of $35,240.40 shall be paid within four months. My office continues to be committed to protecting the assets … shared with her husband. The Tuomeys used the money to pay off various credit card bills and for other personal …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-payments