Search
Lehman College – Controls Over Bank Accounts
… Administration at each college to ensure that each bank account complies with University policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and permissions … user accounts or properly restrict permissions in the financial and student information applications. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… $107,984. Specifically, we found that the City could not account for $36,234 in fees that should have been paid for … totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for the … 27, 2012. He was one of the two signatories on this account and the bank statements were mailed to his home …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… on 2017 income tax filings. New Yorkers can open an account and if they already have one can contribute and … year for every $1,000 invested in the plan. The maximum account balance was increased from $375,000 to $520,000 for … $1.2 billion for college-related expenses to Direct Plan account holders. The Advisor-Guided Plan offers age-based and …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 91-33
… Taxation and Finance) CRIMINAL PROCEDURE LAW, §520.15(1)(a); CIVIL PRACTICE LAW AND RULES, §2601; 2 NYCRR 70.10, 70.11(2): Cash bail received by a county treasurer pursuant to CPL, §520.15(1)(a) and moneys … for handling cash bail does not apply to interest earned from the deposit of bail in an interest-bearing account. This …
https://www.osc.ny.gov/legal-opinions/opinion-91-33IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… program appropriations and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate … expenditures that is both usable and manageable, a list of account codes has been developed and organized according to …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that … such schools violate the Education Law (Law) - but remain in operation - students who drop out are also eligible for a …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013State Agencies Bulletin No. 446
… participate in the College Savings Program, with the new account information. The new BANK ID (Routing Number) 011001234 and the new account numbers were automatically entered into the … access the website at www.nysaves.org for enrollment and account management information. The new on-line enrollment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsVillage of Old Westbury – Justice Court (2017M-64)
… the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key Recommendations Assign the responsibility of … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141XIII.10.C Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Document Preparation: If an employee was issued a check from a Business Unit’s sole custody account, the advance must be reconciled outside of SFS. The … employee must provide a check payable to the sole custody account at the time of the submission of the expense report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeSole Custody Reporting
… Reporting web application will be open for agencies to report reconciled bank account information needed for the … requirements. Sole Custody Reporting Application Existing Users Log in to Online Services to get started. If you forgot … “I forgot my Password” to recover your credentials. New Users To request an account be created, contact OSC BFR at …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingIX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, agencies must … for the project child budget journal are: Program = 99998 Account = 60801 Budget Reference Year = Current Year Activity … Program (this value will always be 99999); Fund; Account (Critical: this value will always be transactional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureTown of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for … 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in Saratoga County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment … less than $250 but the amount of freight charged makes the total payment over $250. Pay for small claims up to a maximum … contract, temporary service or for lost payroll checks. All advances should be repaid within 14 days or upon receipt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is … Agency operations – receipts agencies are responsible for collecting Reimbursements of accounts receivables Agency … system which accurately and systematically accounts for all revenues, receipts, resources, and property of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… accessed the pension and social security funds through online bank transfers from Minnie Smith’s account. She … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, U.S. Attorney for the Northern District of Georgia Ryan K. Buchanan, and Inspector General for the Social Security Administration Gail S. Ennis … 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/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysDiNapoli: Queens Woman Pleads Guilty to Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… larceny for stealing nearly $85,000 in New York state pension payments meant for her deceased father, State … exploited her father’s death to steal from the state retirement system,” DiNapoli said. “Thanks to the work of my … has been held accountable.” “The New York State and Local Retirement System is structured to benefit those who have …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-queens-woman-pleads-guilty-stealing-85000-nys-pension-payments-meant-her-deceased-father