ARTIFICIAL INTELLIGENCE [AI] IS NOT USED, IN WHOLE OR IN PART, IN PREPARING NYPPL SUMMARIES OF JUDICIAL AND QUASI-JUDICIAL DECISIONS

December 24, 2024

Happy Holidays to All

NYPPL will resume postings on and after

January 2, 2025.

and wishes all a great 2025 and beyond.

December 23, 2024

New York State Comptroller Thomas P. DiNapoli office issues reports on transparency of village fiscal activities

On December 20, 2024 New York State Comptroller Thomas P. DiNapoli’s office released a report and series of audits reviewing compliance by certain villages with financial reporting and other requirements. [To access the report and the audits posted on the Internet, CLICK on the text highlighted in color].

By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the public and provides detailed information about the village’s financial position and results of operations, and include revenues, expenditures, debt, cash reserves and fund balance.

“Villages provide critical services to residents, and many are doing a good job of giving the public a transparent look at how they are spending taxpayer money,” DiNapoli said. “Those that don’t file are leaving taxpayers in the dark about how their money is being used or if fiscal problems exist. Financial transparency is a cornerstone of good governance, promoting accountability and reducing opportunities for financial mismanagement.”

For fiscal year 2023, 246 (46%) of the state’s 532 villages filed their AFR with the State Comptroller on time, 210 villages (40%) filed late, after the statutory due date, and 76 villages (14%) had not filed as of Sept. 13, 2024. These 76 villages, with a total population of more than 369,000 people, levied taxes totaling $288 million. Eleven of the 76 villages filed as of Dec. 13, 2024.

While the share of villages filing their AFR on time improved from 30% to 46% since 2019, the number of villages that did not file at all in 2023 grew from six in 2019 to 76. Failure to file by the statutory deadline or not filing raises questions about the financial standing of the village as well as the general effectiveness of its management, and leaves residents, policymakers, and other interested parties without information regarding the fiscal performance of their government.

Auditors selected 30 villages to examine and determined 25 did not file their AFR for fiscal year 2023, four filed their report significantly late (an average of 331 days), and only one filed within the 90-day requirement. All but one of the localities’ CFOs were aware of the filing requirement.

DiNapoli’s auditors found that 21 of the selected villages failed to maintain complete and up to date accounting records. One village did not record $2.2 million in payroll expenditures in its accounting records along with $2 million in property tax revenues. In 16 villages, the CFOs provided incomplete financial reports, with poor or late records, to the boards.

Incomplete records make it difficult for boards to develop realistic budgets, adopt proper property tax levies, monitor operations, or conduct long-term planning. They also prevent taxpayers from assessing a village’s fiscal standing and determining whether property tax increases are justified or needed. Auditors found 26 of the 30 villages raised property taxes 1% to 21% from fiscal year 2022 to fiscal year 2024, but 18 of these had incomplete records, including five that had tax levy increases exceeding 10%.

Village boards are also required to annually audit or cause to be audited the village’s AFR and supporting records. Auditors found no evidence of an annual audit being conducted for 28 of the 30 selected villages. Without an audit there is little independent verification that transactions have been accurately recorded, cash is properly accounted for, and records are complete and up to date. Although two village boards engaged certified public accountants (CPAs) for fiscal year 2023, the CPA audits were not completed in a timely manner, with the CPA audits presented to the two boards nine and 16 months after fiscal year-end, respectively.

Village boards oversee the policy, financial, and ethical framework for village operations. DiNapoli urged board members to better uphold their responsibilities and comply with transparency requirements by making financial information accessible and by performing annual audits. His office also provides training sessions for village board members on their duties and responsibilities: 

Transparency and Accountability of Fiscal Activities in Villages 

Individual Village Audits

Village of Almond – Transparency of Fiscal Activities

Village of Cedarhurst – Transparency of Fiscal Activities

Village of Copenhagen – Transparency of Fiscal Activities

Village of Great Neck – Transparency of Fiscal Activities

Village of Holley – Transparency of Fiscal Activities

Village of Hoosick Falls – Transparency of Fiscal Activities

Village of Lisle – Transparency of Fiscal Activities

Village of Mount Kisco – Transparency of Fiscal Activities

Village of North Syracuse – Transparency of Fiscal Activities

Village of Pomona – Transparency of Fiscal Activities

 

December 21, 2024

Links to selected items focusing on governmental operations posted on the Internet during the week ending December 20, 2024

253-Page House AI Report Offers Lawmakers a Policy Tool  The bipartisan House Task Force on Artificial Intelligence has issued findings and recommendations in 15 areas including data privacy and national security. Humans, it said, should be at the center of AI policy. READ MORE


2024 Cyber Review: Trump Re-Election Eclipses AI and Ransomware Stories  2024 was a year with growing ransomware attacks, accelerating use of artificial intelligence (for good and evil), more deepfakes in online fraud and election threats being overstated, but Donald Trump becoming president-elect (again) is the top 2024 cyber story. READ MORE

 

Ahead for EVs: Travel Centers, a Single Charging Standard  A massive car-charging plaza is being developed in California, while Colorado is moving forward with a high-speed charging network. And the electric vehicle industry is gravitating toward a single charging standard. READ MORE

 

Alaska to Update Application Process for Permanent Dividend  The Alaska Department of Revenue will work with Saige Consulting to modernize the Dividend Application Information System, by which qualifying residents receive their annual stipend. The new solution is expected in 2026. READ MORE

 

AWS to Invest $10B to Expand Ohio Data Center Infrastructure The company and the Ohio governor’s office announced the plan, which will enable Amazon to enlarge its data centers outside of central Ohio to new sites around the state. Locations of new data centers have not been finalized. READ MORE

 

Baltimore’s Plan to Address Chronic School Absenteeism  As in much of the country, more kids are missing school in Baltimore, leading both city and state officials to propose new policies and early interventions.  READ MORE

 

BEAD Program Director Addresses Its Progress and Future  The Broadband Equity, Access, and Deployment Program has seen significant advances in 2024, and its program director expects this path will continue in 2025 under a new presidential administration. READ MORE


Can Gov Tech Come to the Rescue of Patrol Car Inspections?  Pre-shift inspections of police vehicles is a tedious but vital task that can impact officer and citizen safety. A new tool could make that process more efficient and more reliable — and could save money for cities. READ MORE

 

Cybersecurity Heads Up NASCIO’s 2025 Top 10 CIO Priorities  Artificial intelligence may have been the topic on many minds this year, but cybersecurity and risk management topped NASCIO’s annual list of the top 10 priorities for state CIOs. AI did, however, rise to second Download a free eBook and learn about how to secure your company place this year. READ MORE

 

Days Draw Short for Governments to Obligate Pandemic Funds  State and local agencies have until Dec. 31 to commit federal funds they received through the State and Local Fiscal Recovery Fund as part of the response to the pandemic. Anything not obligated must be returned. READ MORE

 

Drug Deaths in California Are Falling Fast For the first time in a decade, the state is seeing a sustained decline, mirroring national trends. After nine months of decreases, drug deaths in the state are down 17 percent this year.  READ MORE

 

Ed Tech Confronts GenAI, Cybersecurity and Tech Use Issues  Generative AI, cyber threats, TikTok and phone bans are some of the major issues that impacted ed tech in 2024. In the new year, school boards need to determine how to move forward. READ MORE


Florida AI Broadcast System Unifies Disaster Communications  The state recently launched BEACON, driven by artificial intelligence and capable of transforming written emergency updates into real-time, multilingual audio message broadcasts on multiple platforms. READ MORE


Fraud in computer programming work  A senior official in New York State Governor Kathy Hochul's administration warned state agency leaders about suspected fraud involving hourly computer programmers. Read more


Future of EV Policies at the Federal Level Is Unclear  Officials from the Joint Office of Energy and Transportation offered measured hope and little guarantees during a recent discussion that the federal government would remain committed to advancing adoption of electric vehicles. READ MORE

 

How AI, Security, Inclusion Redefined Government in 2024  In a pivotal year, governments enacted AI laws, strengthened defenses, bridged the broadband gap, and prioritized accessible, user-friendly digital services. As 2025 nears, most jurisdictions still lack fully mature AI frameworks. READ MORE

 

How Jacksonville is Preserving Family Wealth in Majority-Black Neighborhoods  A new program preserves home ownership for vulnerable residents who are at risk of property displacement through heirs’ properties.  LEARN MORE

 

How One City Cut Its Poverty Rate in Half  Over the past decade, Richmond, Va., has managed to cut its poverty rate by 45 percent. Many things broke right for the city, but a pair of mayors stuck with a long-term plan to make it happen.  READ MORE

 

How Smart Governments Are Cutting Costs While Better Engaging Residents Your boss will love you when you provide these cost-cutting solutions. Learn to harness the power of digital government and its digital channels to engage residents better and reduce bottom-line expenses. Download Now

 

How Vermont Uses Incentives to Treat Substance Use and Reduce Crime  Chittenden County was seeing a rise in homelessness, property crime and substance use. A new diversion program provides an alternative to the status quo.  LEARN MORE


Innovative Approaches to Modernization for Local Government  Many local governments have an urgent need to modernize technology systems and update manual business processes. Modernization can support different priorities, including cybersecurity, constituent experience, resilience, and data-driven decision-making.  DOWNLOAD

 

Iowa Can Become a Model for Property Tax Reduction  Iowa has helped prompt other states to adopt flat income tax rates. To bring down property taxes, the state has to address local government spending.  READ MORE

 

Is foreign software running on your computer?   Get a free I.T. security health report to mitigate the risks of shadow I.T., nation-state attacks, and unpatched vulnerabilities.   Download Now

 

James Weaver Leaving N.C. CIO Post for Private Sector  The state CIO, who is also secretary of the North Carolina Department of Information Technology, will retire Dec. 31. State Attorney General Josh Stein, who was elected governor Nov. 5, has reportedly nominated a successor. READ MORE

 

Just Before Leaving Office, Washington Gov. Inslee Proposes $4B in Tax Hikes  When Democrat Jay Inslee took office in 2013, the state’s two-year budget was $38.4 billion. Now, as he prepares to leave, he’s released a $78.8 billion spending plan.  READ MORE

 

Kentucky CIO Ruth Day to Retire After Five Years in Role  The state’s chief information officer will serve through Dec. 31, the state said in announcing her retirement. Gov. Andy Beshear picked her to lead the Commonwealth Office of Technology at the start of his first term. READ MORE

 

L.A.-Area Cyber Attack Could Impact 17M Patient Records  The incident Dec. 1 downed computer and most phone systems at two hospitals in southeast Los Angeles County, and one in Los Angeles. Urgent care centers, doctors’ offices, and a home health and hospice agency were also compromised. READ MORE

 

Legislator’s 15-Year Quest to Build a New Law School Nears Fruition  Texas state Rep. Armando Martinez has been arguing for years that a law school would help the Rio Grande Valley economy and reduce brain drain. Local colleges are finally working on a plan.  READ MORE

 

Make Redesigning Your Website Fast and Easy  Ready to elevate your community's online presence? Download our comprehensive website redesign kit to get expert advice, tailored timelines, and scalable solutions for cities and counties of any size!  Get My Checklist

 

Make Tech Procurement Easy with These Proven Tips  This quick guide offers 5 practical tips to simplify government technology procurement.
DOWNLOAD

 

Michigan House Considers Moving More Workers Into Traditional Pensions  A bill would allow more public employees to shift out of 401(k)-style plans into more traditional pensions, which could help with recruitment. But critics say costs are a reason the state has moved away from such plans for decades.  READ MORE

 

Missoula, Mont., Police Evaluating AI Report Software City officials have approved a request from Missoula police for 120 new Tasers and a bundle of add-on services, including AI software that writes up to 80 percent of police reports. READ MORE

 

Most Reports Ordered by Legislature Go Missing  Many new laws passed by California contain requirements for progress reports. This year, agencies have sent in such reports only 16 percent of the time.  READ MORE

 

Moving Courts to the Cloud  Courts are inundated with tasks -- particularly in large jurisdictions and statewide systems that manage records across a wide geographic area. By migrating on-premises systems to the cloud and using software-as-a-service solutions, courts can simplify processes, improve security and performance, and enhance constituent services.  DOWNLOAD

 

New Dallas County CIO Has Considerable Area Experience  Justine Tran, recently named technology leader, served as deputy CIO for the city of Dallas for nearly four years. She brings with her years of technology work in the Dallas-Fort Worth area. READ MORE

 

Newsom to Double Number of State Jobs That Won’t Require College Degree  California’s Democratic governor will also expand job training and credential programs to help more residents without degrees find work in the public sector.  READ MORE

 

Ohio Considers Plan to Shut Poor-Performing Schools Automatically  A bill would shut down public schools that are among the 5 percent worst performers, matching charter school standards. Critics say basing closures on percentages means schools would be lost every year.  READ MORE

 

Outcome in Georgia’s Closest House Race in Doubt Due to Botched Ballots  The contest was decided by 48 votes, but about 60 residents were given ballots for the wrong district. A judge may order a new election.  READ MORE

 

Philadelphia’s Return-to-Office Policy Puts Pressure on Private Employers  Mayor Cherelle Parker has ordered city workers to show up at the office five days a week, leading more companies to follow suit. But hybrid work remains a new normal in many places.  READ MORE

 

Prosecutor Removed by DeSantis Won Her Seat Back. Will He Let Her Stay?  After being suspended by Florida’s governor in 2023, Orlando-area prosecutor Monique Worrell won re-election in November. But DeSantis’ replacement said he might not help her return.  READ MORE

 

Remote workforces are a ticking time bomb!  Download a free eBook and learn about how to secure your company's remote workforce.  Check Your Device Now!

 

Report: California Employees Should All Get AI Training Artificial intelligence training should be mandatory for state employees to better prepare California for the anticipated growth of the new technology, a new report has recommended. READ MORE

 

Resolve to Be Resilient: Top Cyber Priorities for State and Local Government  Now that November is behind us, let’s reflect on the important lessons from CISA’s Critical Infrastructure Security and Resilience Month. This year’s theme — Resolve to be Resilient — reminded us that, as critical infrastructure, state and local agencies must prepare and invest now for the disruptions of tomorrow.  More Information

 

San Diego Backtracks on Climate Change Requirements  Two years ago, the city crafted heralded policies on requiring electrification of buildings and cars. This week, it softened restrictions significantly.  READ MORE


State and Local Govts Boost Accessibility in Digital Services  This year, local and state governments increased access to digital services for people with disabilities, in part due to a new ruling from the DOJ. READ MORE

 

State of Oklahoma OMES Takes a Whole-of-State Approach  Overseeing everything from state finances and human resources to property, real estate management and construction services, OMES is the backbone of Oklahoma. Spearheading a “whole-of-state” approach to essential services, OMES strives to increase efficiency, reduce financial and administrative overheads, and eliminate the duplication of effort, making it easier for the state’s agencies and affiliates to focus on their core missions.  More Information

 

Stephanie Dedmon, Tennessee’s CIO of Six Years, Will Retire  Elevated to lead state technology in October 2018, Dedmon is a nearly 20-year state staffer and former deputy CIO. Her recent work has included guiding a refresh of the unemployment insurance system. READ MORE

 

Strengthen Your Multicloud Security  Gain 100% visibility into your cloud environment, eliminating blind spots and enabling proactive risk reduction.  LEARN HOW

 

Strengthening Multicloud Security in Government  Learn how a CNAPP empowers governments with visibility, automation, and Zero Trust strategies to protect against evolving cloud security risks. DOWNLOAD PAPER

 

Supporting Government in an Era of Digital Service Delivery  Several recent initiatives from the Beeck Center are intended to assist the public sector in digital service delivery, including FormFest 2024 and the Digital Government Hub, an innovation-focused fellowship. READ MORE

 

Supreme Court Ruling Could Help Blue States Resist Trump Policies  The Court's decision overturning the Chevron doctrine could affect everything from fishing rules to transgender rights under Trump. It could also hamper red states.  READ MORE

 

Texas Donor Pledges $20 Million to Create 'True Republican Majority'  Panhandle businessman Alex Fairly, the father of an incoming state representative, was already a major GOP donor. Now he's funding a new group to support more conservative politicians.  READ MORE

 

The Legacy of a Politician Who Never Wavered  Vincent Fort served in the Georgia Senate for nearly three decades as a forceful, effective voice for “the least of these.” As he copes with cancer, it's important to acknowledge a vanishing breed of leader.  READ MORE

 

The Potential, Pros and Cons of Atlanta’s New AI Commission  The Georgia city is the latest local government to set up an AI study group, which could lead to municipal improvements. But before that happens, the commission might have to make it through several hurdles. READ MORE

 

The Reasons California’s Latino Voters Have Shifted Right  Immigration is no longer the primary lens through which Latinos see the world. They are rapidly becoming more defined as economically populist voters, exasperated with the political failure to address their economic concerns.  READ MORE

 

These Might Be the Good Old Days for Public Finance  Taming of inflation was the year’s main financial story. Even if voters were upset about rising property taxes, governors, mayors, finance directors and pension pros may soon look back wistfully at 2024’s business-as-usual atmosphere.  READ MORE

 

Tracy Barnes, Indiana CIO During COVID, Will Step Down  After more than four years in his position as state CIO, Tracy Barnes is preparing for his January departure, when a new governor will take the reins from Gov. Eric Holcomb. Barnes has been with the state nearly a decade. READ MORE

 

Transforming Healthcare Access  Learn how Covered California modernized its healthcare platform to provide faster, more reliable services for millions of residents.  DOWNLOAD

 

Transforming Public Services  New technologies and strategies are important for modernizing government services. But government workforces must also to new ways of working. This paper shares advice from top public sector leaders on navigating change, engaging stakeholders and fostering innovation.  DOWNLOAD

 

Unlocking Agility and Innovation with Modernization  By leveraging tools like artificial intelligence (AI), data analytics and cloud computing, organizations can transform legacy systems and build a foundation for future growth and public trust. Learn more about the benefits of modernizing by downloading the full publication. DOWNLOAD

 

Urbana, Ill., Mulls Council Approval of Surveillance Tech  An ordinance from two city aldermen would create an approval process for “policing surveillance technology and databases” as well as policy. The police chief has said he cannot support it as written. READ MORE

 

Using AI for Public Sector Cybersecurity  This rapid roadmap details how AI strengthens security, outlines the major AI security challenges and explains how you can measure your cyber progress. DOWNLOAD

 

West Virginia Launching New Digital Driver’s License App  The state DMV plans to make available a new smartphone app that allows West Virginia residents to store driver’s licenses and other identification credentials on their phones to verify their identities. READ MORE

 

What to Expect for Ed Tech in 2025: Experts Weigh In  According to several leaders of ed-tech companies and nonprofits, 2025 will bring a need for increased teacher and state-level leadership, better data, college modernization, and greater focus on the global ethics of AI. READ MORE


What’s New in Digital Equity: Feds Fund Connectivity  Plus, North Carolina launched a new website to support digital inclusion, Massachusetts is investing in connecting public housing properties, CISA issued mobile communications guidance, and more. READ MORE


CAUTION

Subsequent court and administrative rulings, or changes to laws, rules and regulations may have modified or clarified or vacated or reversed the information and, or, decisions summarized in NYPPL. For example, New York State Department of Civil Service's Advisory Memorandum 24-08 reflects changes required as the result of certain amendments to §72 of the New York State Civil Service Law to take effect January 1, 2025 [See Chapter 306 of the Laws of 2024]. Advisory Memorandum 24-08 in PDF format is posted on the Internet at https://www.cs.ny.gov/ssd/pdf/AM24-08Combined.pdf. Accordingly, the information and case summaries should be Shepardized® or otherwise checked to make certain that the most recent information is being considered by the reader.
THE MATERIAL ON THIS WEBSITE IS FOR INFORMATION ONLY. AGAIN, CHANGES IN LAWS, RULES, REGULATIONS AND NEW COURT AND ADMINISTRATIVE DECISIONS MAY AFFECT THE ACCURACY OF THE INFORMATION PROVIDED IN THIS LAWBLOG. THE MATERIAL PRESENTED IS NOT LEGAL ADVICE AND THE USE OF ANY MATERIAL POSTED ON THIS WEBSITE, OR CORRESPONDENCE CONCERNING SUCH MATERIAL, DOES NOT CREATE AN ATTORNEY-CLIENT RELATIONSHIP.
NYPPL Blogger Harvey Randall served as Principal Attorney, New York State Department of Civil Service; Director of Personnel, SUNY Central Administration; Director of Research, Governor’s Office of Employee Relations; and Staff Judge Advocate General, New York Guard. Consistent with the Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations, the material posted to this blog is presented with the understanding that neither the publisher nor NYPPL and, or, its staff and contributors are providing legal advice to the reader and in the event legal or other expert assistance is needed, the reader is urged to seek such advice from a knowledgeable professional.
New York Public Personnel Law. Email: publications@nycap.rr.com