New York State Comptroller released Local Government and School District audits

On November 4, 2024, New York State Comptroller Thomas P. DiNapoli issued the following local government and school audits.

Click on the text highlighted in color to access the item posted on the Internet

Alden Central School District – Fuel Management (Erie, Genesee and Wyoming Counties) District officials did not properly manage fuel operations. Specifically, the superintendent and business administrator did not establish clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel purchased, controlling fuel access, monitoring fuel usage  and performing inventory reconciliations. As a result, the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials also did not maintain physical tank readings or perform periodic inventory reconciliations and were not aware of fuel inventory valued at $3,500. Therefore, they could not identify, investigate and correct the possible causes. Auditors found officials did not verify the accuracy of vendor charges leading to fuel overcharges totaling $1,498 and officials did not know who had access to the district’s fuel tanks.

 

Avon Central School District – Financial Management (Monroe County) The board and district officials did not effectively manage fund balance and reserves. The board-approved budgets overestimated appropriations by an average of approximately $1.7 million per year which made it appear the district needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the district incurred operating surpluses in all five years auditors reviewed. Appropriating fund balance that is not needed circumvents the statutory limit. Auditors found six reserves totaling over $5 million had high balances that were not needed or used. The district also lacked written multiyear financial and capital plans. This inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. 

Lyme Central School District – Financial Management (Jefferson County) The board and district officials did not properly manage the district’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. Auditors found the board and district officials: overestimated budgetary appropriations by an annual average of $918,000 (12%) from 2020-21 through 2022-23; appropriated fund balance to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the district only needed to use approximately $23,000 of appropriated fund balance to cover operating costs during the period. It also reported fiscal year-end surplus fund balance during the same period ranging from 16% to 19% of the upcoming year’s budget, which was $1 million to $1.4 million over the 4% statutory limit. Additionally, the district did not have written multiyear financial and capital plans to provide a framework for developing the annual budgets and addressing future operating and capital needs. 

Wantagh Union Free School District – Financial Application User Access Controls (Nassau County) The board and district officials did not establish adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Auditors found the board and district officials do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, improper transactions or the misappropriation of funds in the financial application.

###

 

New York City Correction Officer disciplined for spraying chemical agents at a person in custody

New York City New York City Office of Administrative Trials and Hearings [OATH] Administrative Law Judge [ALJ] Michael D. Turilli recommended a 10-day suspension for a correction officer [Respondent] charged with excessive force for spraying chemical agents at a person in custody. 

Respondent had deployed chemical agents after the person in custody, who was secured in a recreation yard pen, began urinating in the direction of a captain and other officers. The person in custody then attempted to spit at Respondent, and Respondent sprayed the chemical agents at the person in custody two more times.

The ALJ determined Respondent’s three successive sprays of chemical agents were unreasonable because there were practical alternatives available, such as maintaining a safe distance and awaiting instructions from her captain.

Noting that the Department's Disciplinary Guidelines provide for a 10-day minimum suspension for the first substantive use of force violation, Judge Turilli found the Department’s request for a 20-day suspension to be excessive.

Given that Respondent had no prior record of use of force violations and there was no evidence of concealment or deception by Respondent or of injury to the person in custody, the ALJ found no reason to deviate from Disciplinary Guidelines and so recommended to the appointing authority, Commissioner Lynelle Maginley-Liddie.

Click HERE to access Judge Turilli's decision and recommendation posted on the Internet.

Second Circuit Court of Appeals holds a federal district court reviewing a claim for reimbursement under the IDEA must independently evaluate the equities, without deferring to the state administrative agency’s conclusion

Plaintiff appealed a judgment of the United States District Court for the Southern District of New York granting summary judgment in favor of Melissa Aviles-Ramos,* in her official capacity as Chancellor of the New York City Department of Education, and the New York City Department of Education [collectively DOE] on Plaintiff’s claim for reimbursement under the Individuals with Disabilities Education Act [IDEA]. Plaintiff sought reimbursement from the DOE for the cost of her disabled son’s private education during the 2019–2020 school year, alleging that DOE had failed to offer her son a free appropriate public education. 

An Impartial Hearing Officer [IHO], the State Review Officer [SRO], and the federal district court below each found that Plaintiff engaged in a course of conduct that frustrated the DOE’s attempts to develop a suitable education plan for her son. They also concluded that the balance of the equities disfavored reimbursement.

The Circuit Court noted that the factual record as to Plaintiff’s conduct is not in dispute nor is the finding that Plaintiff's conduct impeded the DOE. However, on appeal, said the court, Plaintiff argued that the district court deferred to the IHO’s and SRO’s views of the equities and thus erred. 

In doing so, opined the Circuit Court, Plaintiff raised a question that has split the district courts in this Circuit and that this Circuit Court has "not yet resolved".

The Circuit Court then ruled that a district court reviewing a claim for reimbursement under the IDEA "must independently evaluate the equities, without deferring to the state administrative agency’s conclusion". 

Applying that rule, the Circuit Court concluded that reversal is not warranted in this case because "the district court ultimately did balance the equities and did not abuse its discretion in doing so".

Accordingly, the Circuit Court of Appeals affirmed the federal district court's judgment.

* The Circuit Court noted Plaintiff's complaint was originally filed against Meisha Porter in her official capacity as Chancellor of the New York City Department of Education. Dr. Porter stepped down from her position in December 2021. Pursuant to Fed. R. App. P. 43(c)(2), the current Chancellor, Melissa Aviles-Ramos, was automatically substituted as a party.

Click HERE to access the Circuit Court's decision posted on the Internet.

Selected links to items focusing on government operations posted on the Internet during the week ending November 1, 2024

 

5 Steps for Tapping into Grant Opportunities Today's governments face a crisis of confidence and capacity. To regain public trust and effectively tackle critical issues, they must embrace the "Three C's": capacity, competence, and collaboration. This whitepaper provides a strategic framework with five steps for local governments to enhance their grant application and management processes. DOWNLOAD

5 Ways Secure Cloud Infrastructure Fuels Innovation Read highlights of success stories showcasing how organizations accelerate time-to-market, focus on user outcomes, increase agility, manage risks, and optimize resources. DOWNLOAD

6 Ways to Streamline Local Government Processes It's time for government agencies to shift away from manual processes and towards digital solutions. Read this guide to learn how you can improve the function of your agency by implementing these six digital processes. DOWNLOAD

Accelerating the Public Sector's Zero Trust Journey This eBook provides a comprehensive roadmap for building a Zero Trust architecture, offering key principles, real-world use cases, and practical steps for implementation to enhance security and business agility. DOWNLOAD

Baltimore Key Bridge Collapse Case Tied Up in Legal Battles There have been 46 lawsuits filed by the Justice Department, Maryland, Baltimore, the families of the workers and businesses affected against the two companies that own and manage the container ship that was involved in the crash.  READ MORE

California Insurers Use Drones, Sometimes Incorrectly, to Assess Policies Insurance companies are increasingly using aerial images instead of human inspectors to analyze properties. But residents are frustrated by the practice as images get misinterpreted or capture the wrong home. READ MORE

Chatbots Vital for Government Messaging, Reaching Residents A recent university research study on state government chatbots highlights their potential to optimize workloads, enhance communication and reduce waits. They're becoming essential, but challenges around feedback and privacy could impact that. READ MORE

 

Community Violence Prevention Programs Remain a Wise Investment Major sources of federal support are about to expire. Investing money will save lives, so several states are stepping up their own efforts. READ MORE

Connecticut Declares Emergency as Hawthorne Fire Blazes The Hawthorne Fire on Lamentation Mountain continues to spread. 127,000 gallons of water from next-door Silver Lake has been dumped on the fire so far. READ MORE

Connectivity Comes Through Streetlights for Small Maine Town Streetlamps in Rumford, Maine, shine with 5G wireless connectivity, strengthening the community’s communications system. A public-private partnership has enabled officials to use the lights as wireless communication nodes. READ MORE

Cyber Safety Review Board to Investigate Telecom Hacks The review plans to look into the workings of the China-backed hacking collective Salt Typhoon, which has penetrated U.S. telecom networks, wiretap request systems and candidates for president. READ MORE

Cybersecurity Priority Recommendations for the Next President A new report from Auburn University’s McCrary Institute for Cyber and Critical Infrastructure Security provides recommendations for the incoming presidential administration. Here are some report highlights. READ MORE

Deepfakes Have Changed How Elections Will Run, Conn. AG Says The rise of artificial intelligence, deepfakes and coordinated disinformation campaigns have not pushed us past a point of no return, Conn. Attorney General William Tong said. But they have “definitely changed the way elections are going to run,” the official said. READ MORE

Digital Seattle: A Holistic Approach to Urban Governance Drawing from his experience in San Jose, Seattle Chief Technology Officer Rob Lloyd seeks to address pressing issues like homelessness and public safety in a post-pandemic landscape, in the Emerald City. READ MORE

Download: A Sustainable Infrastructure Guide for Local Governments Explore the projects that can bring additional federal funds to the table to upgrade public buildings, ensure operational resiliency, and create new revenue streams. DOWNLOAD NOW

Educause ’24: Higher Ed Cybersecurity Prevention Strategies Higher education is uniquely vulnerable to cybersecurity attacks, presenters at one Educause Annual Conference session said, and institutions should work together to address their vulnerabilities. Training and awareness are vital. READ MORE

Ensure Equitable Social and Economic Outcomes for Everyone in Your Community Bolster the conditions that advance upward mobility and racial equity. EXPLORE STRATEGIES

Explore the Five Pillars that Support Upward Mobility Discover how housing, education, good jobs, health, and governance create the foundation for economic success, dignity and belonging, and power and autonomy for all. LEARN MORE

From Data to Story: Building Digital Budget Books that Connect Discover how to create a budget book that is accessible, visually appealing, and professionally presented. READ MORE

GPS and AI Technology Help Buses Power Through Traffic Traffic signal priority tech along with dedicated bus lanes is speeding up travel times, making them competitive with personal cars. It’s not a silver bullet, a transit priority director said, but “is a critical component of our program.” READ MORE

Grant Management Centralization Guide This guide reviews why grant management centralization became a federal goal, how it impacts your compliance, capacity, and efficiency, and steps to centralizing your grant-related data and processes. DOWNLOAD

Houston Suburb to Study Aerial Transportation System The city of Sugar Land announced earlier this month that it had entered into an agreement with Swyft Cities to study the possibility of bringing an autonomous elevated transport system to its skies. READ MORE

How a Texas Law Could Upend Immigration Enforcement Nationwide Texas challenged federal supremacy by creating a state crime for illegal entry into the U.S. The courts will decide whether it's constitutional — and whether other states can follow Texas’ lead. READ MORE

How a Sales Tax Helped Oklahoma City Get a Piece of the Summer Olympics Oklahoma City has invested the proceeds of a one-cent sales tax in dozens of projects in and around its downtown for the last 30 years. The 2028 Olympics will hold softball and canoe slalom events there, 1,300 miles away from the rest of the Games. READ MORE

How an ‘Army of Robots’ Is Transforming Open Data in NYC New York City is using automated data feeds and streamlined processes to improve transparency. The innovative approach offers lessons for other governments seeking to avoid costly legal battles and promote public trust. READ MORE

 

How GenAI is Transforming Public Sector Services in New York Artificial intelligence is already making a difference in the public sector. AI and generative AI (GenAI) are moving from nice-to-have to must-have. New York is one place that’s leading the way. DOWNLOAD

How New Nebraska CIO Matthew McCarville Views Diversity Hired this spring to lead his home state’s tech efforts, McCarville can boast of advanced degrees and deep private-sector experiences. He talks about why those factors are important in a post-NASCIO follow-up interview. READ MORE

How One State Defends Its Drinking Water from Cyber Attacks New Hampshire has turned to security assessments plus a set of “Drinking Water Cybersecurity in a Box” turnkey solutions to reach a good baseline defense for its water systems. READ MORE

How Private Is Your Voter Registration Information? Access to voter registration data varies by state. In California, candidates, committees and researchers can access a voter’s name, date of birth, residential and mailing address, contact information and political party preference. READ MORE

How to Bring Modern Solutions to Public Services This guide explores how modern digital tools can empower state and local governments to meet evolving constituent demands. It touches on how the State of Utah and California's DHCS have successfully transformed service delivery using these modern solutions. DOWNLOAD

How Trees Can Help Fight Rising Heat in Arid Cities Planting trees in arid cities can reduce extreme heat, protecting vulnerable urban communities. DOWNLOAD NOW

Indiana Offers Free Website Hosting for Local Governments In a move to enhance cybersecurity and digital services statewide, the Indiana Office of Technology is offering no-cost websites to all local governments, using its purchasing power with Tyler Technologies. READ MORE

Is Massachusetts the Next Beachhead for Psychedelic Drugs? Voters in Massachusetts have an opportunity to open the door to personal and therapeutic use of plant-based psychedelics. READ MORE

L.A. City Council Votes to Block Evictions During Remodels The unanimous vote supports the removal of a rule that allows renters to be evicted when landlords remodel their buildings. READ MORE

 

Maryland’s Zero-Energy Homes Increase in Popularity and Cost Many of the environmentally-friendly upgrades that turn a home into an energy efficient one are cost-prohibitive for builders outside of luxury homes. As popularity for efficient housing grows, can Maryland find a way to bring down costs? READ MORE

 

Miami-Dade County, Fla., Works to Put AI in Action At the first-ever South Florida Digital Government Summit this week, county leaders discussed how they're making use of artificial intelligence. Other initiatives include giving public-sector staffers access to Microsoft 365 Government Community Cloud. READ MORE

Native American Candidates Hope to Broaden Reach in Washington State The November election could boost Native representation in the state’s legislature. READ MORE

New Grant Aims to Boost Alternative Paths Into Cybersecurity The Massachusetts-based program supports upskilling candidates to fill the state's workforce expertise needs, doing so via non-academic degree training programs that offer hands-on experience. READ MORE  

New Hampshire Security assessments plus a set of “Drinking Water Cybersecurity in a Box” turnkey solutions to reach a good baseline defense for its water systems. READ MORE

NYC Council Committee Considers More Transparency Around AI The discussion followed the release of New York City’s first progress report on artificial intelligence, one year after officials released an action plan on the technology. Most items in the plan have now been completed. READ MORE

 

NCY Cooling Arid Cities: The Role of Urban Trees New research shows that planting trees in arid cities can significantly reduce temperatures, offering a natural solution to combat the rising heat in vulnerable communities. DOWNLOAD NOW

Oakland Voters May Remove Both Their Mayor and the D.A. Oakland and Alameda County, Calif., are holding unusual overlapping recall elections, with two top officials both facing complaints that they have been too soft on crime. READ MORE

Oklahoma’s CIO Steps Down Following Ethics Complaint CIO Joe McIntosh took the state tech leadership job in July 2023 after previous state service. He took “full responsibility” for what he called an “oversight” and agreed to pay a civil penalty. READ MORE

Pima County Embraces 'Smart ITSM' with Enterprise Automation No-code IT Service Management with automation is transforming the IT team by reducing time spent on manual tasks. LEARN MORE

 

Pittsburgh Can Provide a Home for the Next Generation of ‘Physical AI’ The AI revolution presents great opportunities for cities with the right combination of strengths. Pittsburgh is showing what’s possible. READ MORE

Preparing for an AI World: The Future of Data in State & Local Government Learn from real-world case studies and expert insights on building a sustainable, AI-powered future. DOWNLOAD

Primary Research Group has published Law Faculty Use of Artificial Intelligence  To view the table of contents and access an excerpt, click on the following link:  https://www.primaryresearch.com/AddCart.aspx?ReportID=820

Reactions Mostly Positive to National Security AI Memo U.S. President Joe Biden’s first National Security Memorandum on artificial intelligence directs the federal government to take steps to ensure AI supports the national security mission. Stakeholders were supportive. READ MORE

South Carolina Still Elects County Coroners. Here’s Why 39 South Carolina counties will choose a coroner this election. READ MORE

States Prepare for Self-Driving Cars on Public Roads Five states and Washington, D.C., recently enacted bills dealing with fully autonomous vehicles on public roads. About half of states already have statutes in place for when self-driving cars are actually on the road. READ MORE

TECH SKILLS REQUIRED Invest in your IT teams tech skill development to better meet the needs of your community and provide seamless services. LEARN MORE

The Immigrants That Built Miami-Dade Want Better Wages, Conditions Roofers, carpenters, plumbers, electricians and laborers are organizing to demand better job conditions, including more contractor oversight, living wages, safety training, heat protections and hiring local to the neighborhoods. READ MORE

The Whole of State Approach: Safeguarding our Digital Communities This comprehensive guide showcases how a Whole of State approach empowers agencies to collaborate, pool resources, and implement advanced security measures. DOWNLOAD

Traffic Safety Tech Firm Derq Lands ‘Strategic’ Investments The company, recognized by the federal government for intersection safety tools, has brought in capital from the venture arms of two big telecommunications firms. The money will help Derq further expand in North America, the CEO says. READ MORE

U. S. Supreme Court's 2024-2025 term docket: Professors Vikram Amar and Michael Dorf return for another engaging preview of the upcoming 2024–2025 Supreme Court Term. The discussion will explore matters on the current docket such as reasonableness of force under the 4th Amendment and the "moment of the threat;"... View More >

Using Strategic Financing to Build a Sustainable Future Piscataway Township leads sustainable development with the Piscataway Goes Green initiative. LEARN MORE

Values Drive the Work of AI Groups in Washington, D.C. In the capital district, the work of its AI Advisory Group and AI Taskforce comes together to help ensure advances in artificial intelligence meet values set by its mayor. Only solutions that properly align get adopted. READ MORE

Why Harris County Is Sending Law Enforcement to the Polls A new task force made up of several county law enforcement agencies is tasked with keeping voters safe. READ MORE

Why Have There Been So Many Food Recalls Recently? Recent food recalls have raised concerns about safety and regulation within the industry, but experts say that increased regulation, better technology and more public awareness make the issue more complicated than it may seem. READ MORE