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Opinion 89-37
… opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND … with collateral loan brokers (i.e. "pawnbrokers") is a limited one. Licensed collateral loan brokers must file … guided by statute (General Business Law, §52). Only after an affirmative determination is made and a license to engage …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… (MCOs) a monthly premium for each enrolled recipient. In turn, the MCOs are required to pay for the services their … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage or … provider reviews for the recovery of $52.2 million in inpatient claims where MCOs paid as the primary insurance …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsCity of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power purchase … with a solar company that provides solar-powered electric generating systems. Key Finding The City did not use …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Accounts Payable Advisory No. 61
… and approval of vouchers will provide a significant, material benefit to the vendor or State. These situations may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsFort Ann Central School District - Fund Balance Management (2018M-119)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119West Buffalo Charter School - Payroll (2018M-72)
… West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Sempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of … August 31, 2017. Background The Sempronius Fire Company is affiliated with the Three Town Fire District in Cayuga … for the Towns of Niles and Sempronius. The Company is governed by a five-member Board. Operating expenses in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231City of Mechanicville – Audit Follow-Up (2012M-162-F)
… Purpose of Audit The purpose of our review was to assess the City’s progress, … in February 2013. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City’s government is organized under a City Council, which comprises five …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… the District provided cost-effective special education services and whether the tuition rate charged covered the cost of providing these services for the period September 1, 2014 through June 30, … The District provided cost-effective special education services to its students and the rates it charged other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… it rents through a cooperative services agreement for the period July 1, 2014 through July 21, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $194 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventorySouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… of Binghamton in Broome County. There are no schools in operation within the District. The District has 33 resident …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fTown of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member … procurement policy excludes professional services and does not require competitive methods to be used when procuring …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54West Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which operates five … competitive methods when procuring professional services in compliance with its adopted policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalOpinion 91-47
… -- Court Fees (filing of an objection to the issuance of letters testamentary) SURROGATE'S COURT PROCEDURE ACT, §§709, 1414, 2402(10)(iv): Objections to the issuance of letters testamentary filed pursuant to SCPA, §709 should not … Court upon the filing of an objection to the issuance of letters testamentary pursuant to section 709 of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-47State Agencies Bulletin No. 1189
… The timeline for conversion to the NYS EMPLID Changes that will occur as a result of the conversion Affected Employees … of the current SSN-based EMPLID to the NYS EMPLID will occur over the Veteran’s Day Holiday weekend (Friday, … NYS EMPLID is Tuesday, November 13, 2012. Background OSC will transition from using the Social Security number as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedOpinion 94-6
… with the corporation involving the administration or operation of the program. You ask whether a tenant member of … management corporation would involve the administration or operation of the recreational program. Public Housing Law, … accepts the paid position involving the administration or operation of the program because he or she would receive a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Payroll Improvement Project Bulletin No. PIP-018
… with a status “Elect”, and a contribution rate within the limit for the current plan year, are impacted: New York State … (ERS & PAF) Pensionable Earnings Tiers 1-4 Calendar Year IRS 401(a)(17) Limit V02 RTR Memo CompLmt ERSBT5 285,000.00 … Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservStart Saving for Retirement
… may seem far into the future but the steps you take now to save for retirement can make a huge difference when that … Your Post-Retirement Income Not sure how much you’ll need to save for retirement? It’s helpful to look at the other sources of post-retirement income you’ll …
https://www.osc.ny.gov/retirement/members/saving-for-retirement