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New Lebanon Central School District – Network User Accounts (2021M-30)
… over network user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish … network user accounts to protect against unauthorized use, access and loss. Officials did not: Disable 26 unneeded … over network user accounts to prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Lehman College – Controls Over Bank Accounts
… with the account. Key Findings CUNY Central provided us a list of 23 bank accounts that they were aware of at Lehman … using unauthorized accounts. A review of the source of funds in Lehman’s accounts found that a non-tax-levy account (the “Agency Account”) contained tax-levy funds that Lehman officials should have transferred to the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… the $25 minimum contribution fees make it easier to save for continuing higher education. New York's 529 College … is an investment tool designed to help parents save for college. Contributions made by Dec. 31 can provide up to … 529 College Savings Program and give the gift of savings for higher education this holiday season," DiNapoli said. …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… District (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 … be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated …
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)
… of January 1, 2007, to January 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common Council is the City’s legislative branch. John Whalen was a City employee …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsOpinion 91-33
… of Taxation and Finance to be used to finance the construction of court facilities. GENERAL MUNICIPAL LAW, … the interest earned thereon be utilized to finance the construction of court facilities pursuant to chapter 825 of … Aid Fund. Clearly, such a result would be absurd. A construction which would make a statute absurd will be …
https://www.osc.ny.gov/legal-opinions/opinion-91-33IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make … for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and expenditures … purposes, and enable State managers to monitor and track how State funds are spent. The following major classes of …
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
To provide additional information regarding previously issued Bulletin 435 Change in the Manager of the NYS College Savings Program
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)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2015 … cash overages totaling $1,743 that could not be explained. All bail moneys were not deposited into the bank accounts of …
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 … and the Board lacked the financial information necessary to properly monitor and manage Village finances. The …
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)
… of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly … Key Findings City officials did not ensure all credit account purchases and employee reimbursements were properly … to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 percent) …
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
… Sole Custody Account Process and Document Preparation: If an employee was issued a check from a Business Unit’s sole … advanced. Guide to Financial Operations REV. 07/27/2012 … If an employee was issued a check from a Business Units sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeSole Custody Reporting
… and/or “I forgot my Password” to recover your credentials. New Users To request an account be created, contact OSC BFR …
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, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureTown of Edinburg – Justice Court Operations (2014M-226)
… April 30, 2014. Background The Town of Edinburg is located in Saratoga County and has a population of approximately … ensure that traffic ticket fines and fees were collected in a timely manner. Key Recommendations Perform monthly … account. Maintain adequate documentation of case activity in the case files and court records. Reconcile the bail …
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 … contract, temporary service or for lost payroll checks. All advances should be repaid within 14 days or upon receipt … the OSC requires Business Units to maintain for all advance account transactions (outlined below), OSC also …
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 the recognition of moneys … system which accurately and systematically accounts for all revenues, receipts, resources, and property of the state … 3.B - Miscellaneous Receipts of this Guide for a complete list of revenue account codes, product code requirements, …
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
… their partnership on this matter.” “Smith allegedly stole money that taxpayers and government employees paid into both retirement systems,” Buchanan said. “Money she was not entitled to. Through this joint effort, one … personal account, then withdrew cash or transferred the money to other bank accounts. Smith admitted to investigators …
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
… Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after … State Comptroller Thomas P. DiNapoli, U.S. Attorney for the Northern District of Georgia Ryan K. Buchanan, and … follows the death of a family member,” Buchanan said. “This defendant stole nearly half a million dollars from two …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nys