EMB145 FLT CREW HAS A REJECTED TKOF DUE TO A RWY INCURSION AT SYR.

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DURING TAXI OUT AT SYR; WE WERE INSTRUCTED TO TAXI TO RWY 28 VIA TXWY E AND TXWY A. DURING THE TAXI; WE HAD HEARD ANOTHER ACFT THAT SEEMED TO BE DISORIENTED DURING THEIR INSTRUCTED TAXI TO RWY 28. I THEN NOTICED THE ACFT (C182) WAS ON THE E SIDE OF THE ARPT. WE CONTINUED OUR TAXI TO RWY 28 AS INSTRUCTED WHILE COMPLETING ALL APPROPRIATE CHKLISTS. ONCE AT THE END OF THE RWY; WE HAD TO HOLD SHORT OF AN ARRIVING EMB-145 ON APCH TO RWY 28. AT WHICH TIME I HAD HEARD THE C182 RECEIVED CLRNC FOR A TAXI TO RWY 28 AT INTXN M. HE WAS INSTRUCTED TO HOLD SHORT AT RWY 28 AT INTXN M. WE WERE THEN CLRED FOR TKOF VIA RWY HDG AND 4000 FT. ONCE LINED UP WITH THE CTRLINE AND LINE UP CHK COMPLETE; I HAD ADVANCED THE THRUST LEVERS TO THE THRUST SET DETENT. AT THAT SAME TIME; I ALSO NOTICE THE C182 WHICH APPEARED STATIONARY BUT THEN TOOK FURTHER NOTICE THAT HE WAS NOT STOPPING AT THE DESIGNATED HOLD SHORT LINE FOR INTXN M AT RWY 28. I THEN COMMANDED AND COMPLETED THE REJECTED TKOF PER STANDARD PROCS; NOTIFIED SYR TWR; AND CAME TO A STOP WITHIN THE FIST 500 FT OF THE BEGINNING OF THE RWY BUT 500 FT SHORT OF THE 1000 FT TOUCHDOWN ZONE MARKINGS. I HAD THEN QUERIED TWR AS TO THE INSTRUCTIONS GIVEN TO THE C182. HE INFORMED US THAT HE WAS HOLDING SHORT AND THEN I REPLIED THAT HE WAS ABOUT 50 FT PAST THE HOLD SHORT LINE. DURING THE PROCESS OF THE REJECTED TKOF; THE C182 WAS STILL MOVING CLOSER TO THE RWY AND IT WAS UNTIL I HAD COME TO A COMPLETE STOP AND INFORMED TWR; WAS THEN THE C182 HAD ALSO STOPPED MOVING.