Selected links to items focusing on government operations posted on the Internet during the week ending February 9, 2024

2024 and Beyond: How to Find the Right Cloud Service Provider Now Facing growing cyber threats, governments are looking to cloud service providers to help increase efficiencies, reduce complexity and secure their networks. Utilizing StateRAMP or FedRAMP can help streamline the CSP selection process. Here’s what else to prioritize. READ MORE

 

8 Features of the Best Audit Management Software for Public Sector The shift to electronic working papers in the audit community fosters collaboration but inadvertently generates dark data. Audit management software offers solutions to access, analyze and maximize audit data's value. READ MORE

 

Active Shooter Drill Shows the Difficulties of Response Even with months of planning for an active shooter drill at a high school in Conneaut, Ohio, with an emphasis on interoperability, the drill showed how ingrained in police departments is the inability to communicate. READ MORE

 

Albany Law School's Goverment Law Center's Legal Director Richard Rifkin authored an explainer about the New York Early Mail Voter Act, a new law which permits any registered voter to cast their ballot early by mail, and ongoing constitutional challenges to the statute. This week, New York State Supreme Court Justice Christina L. Ryba [ALS ’01] ruled that the law is constitutional. Notice that the decision will be appealed to the Third Department has already been filed.

 

Annual Report: The 2024 State of Online Payments Few utility and local government customer touchpoints are as operationally important as billing and payments. To help understand the preferences of their customer base in 2024, over 2,000 American billpayers were surveyed for insights on trends and general bill payment behaviors. DOWNLOAD PDF

 

Artificial Intelligence Testifies at Pennsylvania House Hearing In a hearing titled “Navigating the Future of Artificial Intelligence,” lawmakers heard testimony from experts at IBM, TechNet and Harrisburg University — as well as testimony directly from ChatGPT. READ MORE

 

Atlanta’s Pilot Literacy Program Aims to Improve Equity The initiative will run in eight schools and hopes to boost performance, especially among Black and economically disadvantaged students. More than 40 percent of Atlanta third graders were reading below grade level last year. READ MORE

 

Automating Permit Applications This thought leadership paper explains how agencies can use new technology to automate and streamline the creation and approval of permit applications. DOWNLOAD PDF

 

Better Planning Could Help States Avoid Perilous Deficits An analytic tool known as a long-term budget assessment can help states anticipate the fiscal challenges that lie ahead and change course in time to avoid them. Unfortunately, only a minority of states do this. READ MORE

 

Boosting .Gov Adoption: Can a New, Quicker Process Help? According to a Government Technology analysis of CISA data, only 42 percent of counties have registered .gov domains. Now that the federal government is making it easier than ever to get a .gov domain, will more agencies make the change? READ MORE

 

California Agrees to Spend $2B for Kids Harmed by Remote Learning The state has settled a lawsuit filed on behalf of low-income students of color from Oakland and L.A. They claimed the state offered insufficient support for remote learning. READ MORE

 

CivStart Calls on Startups to Best Local Government Challenges The 2024 Government Innovation Challenge and Pitchfest puts gov tech startups in touch with potential local government partners to address pressing public-sector issues. The event will be held in Kansas City, Mo., on April 30. READ MORE

 

Climate Change Prompts New Question, Should There Be a Category 6 Hurricane? A new report studied 197 Category 5 tropical cyclones between 1980 and 2021 and it identified five storms that hypothetically could be classified as Category 6, including a cyclone that had wind speeds up to 215 mph. READ MORE

 

Connecting First Responders with Mental Health Expertise Harris County, Texas, uses a strategic approach to law enforcement's role in crisis intervention. Read the case study to explore how the county uses technology to drive forward-thinking mental health and public safety solutions. DOWNLOAD PDF

 

CYBERSECURITY New Book Offers Approachable Guide for Teaching Cybersecurity Looking for a handbook for teaching the cybersecurity body of knowledge in a conventional classroom setting? Read this book by Daniel Shoemaker, Ken Sigler and Tamara Shoemaker. READ MORE

 

Data and AI: Reinventing Government Services and Operations Numerous pilot projects in recent years have proven the value of artificial intelligence (AI) in government and paved the way for wider adoption. At the same time, state and local agencies are managing ever-growing volumes of data, with the intention of making more informed decisions and improving operations and services. READ MORE

 

Data Index Tool Offers Glimpse at School Success Boundaries The Open Data Index for Schools, a new data tool programmed by an education nonprofit, offers a buffet of federal data within school attendance boundaries. Here's how local government agencies can use it. READ MORE

 

Disaster Zone Podcast: The Emergency Management Workforce and Training Training is fundamental to emergency management. READ MORE

 

Emerging Trends in State and Local Government IT for 2024 Innovation and disruption have always been part of the government technology landscape. But the pace of change is escalating rapidly. Here are five emerging trends will impact organizations in 2024 – and how to prepare. DOWNLOAD PDF

 

Fact Sheet: Emergency and Routine Mass Notifications Expedite critical alerts, warnings, instructions, and routine updates so that you can keep citizens informed and safe in an emergency. Download the Fact Sheet

 

Feds Issue Warning Over Ivanti Cybersecurity Vulnerabilities Ivanti, which has verified the cybersecurity issues with its own investigation, is working to release patches and mitigations, but in the meantime there are precautions that users can take. READ MORE

 

Five Policy Issues to Watch in 2024 What you need to get up to speed in terms of how state lawmakers are addressing education, energy, health, housing and even international affairs. READ MORE

 

Forum Questions Future of Digital Identity, Path Forward Panelists at a recent policy forum said passkeys with detection-enabled biometrics make for a more secure online future, but accessibility and digital equity concerns must be addressed. READ MORE

 

From roads to bridges to drainage systems, a successful civic infrastructure project requires communication among all stakeholders. But communication challenges can arise throughout the life cycle of any infrastructure asset. READ MORE

 

Fulton County, Ga., Cyber Attack Causing Major Outages Currently, residents cannot get new marriage certificates, election offices are closed, property transactions cannot be processed and online court record systems are unavailable. READ MORE

 

Georgia Joins List of States Looking to Limit AI in Health Decisions As artificial intelligence integrate across almost all sectors, lawmakers are working to safeguard their constituents against potential biases and set ethical standards around the technology. READ MORE

 

Government’s Untapped Talent Resource: Its Own Retirees There are millions of them, many of them still want to work, and they have a lot to offer. It’s time to rethink laws and pension rules that prevent them from contributing. READ MORE

 

Groundwater Is Vanishing, but It Can Be Rescued Aquifers that were shrinking are being replenished in places as varied as Tucson and Bangkok. It’s a matter of “water consciousness.”  READ MORE

 

How Are Chatbots Being Used in Government Agencies? A University at Albany research team conducted a study on how 22 state government agencies are harnessing chatbot technology, uncovering valuable insights into the challenges faced and lessons learned. READ MORE

 

How GenAI and Custom GPTs Could Impact Government in 2024 New generative AI tools are poised to make an even bigger impact in state and local government in the year ahead. Jurisdictions need to understand their potential uses and how they will impact resident services. READ MORE

 

In 2024, SLED IT Spending Takes a Whole-of-State Focus An analysis of state and local government and education budgets for 2024 suggests collaboration and an emphasis on looking at statewide priorities and outcomes will drive spending. READ MORE

 

Los Angeles County Looks to Correct Racist Housing Records The county has hired a company to redact racially restrictive covenant language from millions of county records, dating back to 1850. It will take at least seven years to complete the process of reviewing 130 million documents. READ MORE

 

Medicate, Mitigate and Rejuvenate: An Agenda for States in 2024 Mental health, climate and workforce are at the core of a complex cluster of issues confronting lawmakers this year. READ MORE

 

Most Overdose Deaths Today Involve Synthetic Opioids Synthetic opioids are fast and deadly, hiding in many street drugs. Learn about a different emergency tool for opioid overdose rescue. NP-OPV-US-00036 LEARN MORE

 

New Summits Aim to Strengthen Cybersecurity for U.S. Courts Cyber attacks continue to threaten U.S. courts, but an event series slated for later this year aims to help judicial officials prepare for and recover from cyber incidents. READ MORE

 

Observability for Hybrid IT Environments State and local governments use many digital tools to accomplish their goals, but the complex mix of different solutions can make it hard to spot inefficiencies, fix problems or even know if applications are working properly DOWNLOAD PDF

 

Oklahoma Governor Says AI Can Eliminate Government Redundancy On the heels of a recent report from the state’s AI Task Force, Gov. Kevin Stitt is advocating for the removal of human workforce redundancies in favor of artificial intelligence systems. READ MORE

 

Private Equity’s Growing Footprint in Home Health Care Draws Scrutiny The home health-care industry is lucrative — but lightly regulated. READ MORE

 

Public Sector Tech Trends: A Modernization Guidebook Learn how to build a more resilient, data-driven organization so you can meet demands like remote work, digital services, and risk management. GET THE GUIDE

 

Remote Work Gap Between San Antonio and Nation Continues to Grow Companies are still trying to get their workers back into offices across the nation, while the percentage of San Antonians working from home continues to decline. By comparison, more than twice the share of workers are still remote in Austin. READ MORE

 

Special: Securing America's Digital Infrastructure A round up industry best practices on topics such as security, threats, and privacy. See how companies are helping state and local agencies tackle and prepare for all things cybersecurity. NEWS, CONVERSATIONS AND RESOURCES

 

The Biggest Finance and Management Issues to Watch in 2024 State budgets are on track for modest growth even as federal fiscal recovery funds wane, pension underfunding persists and AI promises (or threatens) to change everything. READ MORE

 

The End of Federal COVID Money Means Shortfalls for States and Schools Washington provided $800 billion in pandemic relief. With most of that money spent, states now face major funding gaps for Medicaid, while school districts, child-care providers and transit agencies are also struggling. READ MORE

 

The Future of Sustainable Cities: A Whole-of-Government Approach to Electric Vehicle Implementation EVs drive urban resilience: harnessing cross-government strategy and funding for sustainable transformation. READ MORE

 

The Public Sector’s Guide to Modernization Struggling to keep up with tech trends? This guidebook will help you meet the growing demand for modernization. DOWNLOAD THE GUIDE

 

These States Are Maximizing Federal Investment in Safe Drinking Water The Biden administration wants to help remove all lead service lines in the U.S. within the next decade. A new report from the Center for American Progress highlights progress in states like Wisconsin and Pennsylvania. READ MORE

 

They’re a complex tangle of technology and services with multiple stakeholders, so regulation is messy. There is a particular decision-making process that could help. READ MORE

 

Too Many Security Cameras, Not Enough Safety Do cameras on our porches, at traffic lights, in our parks and along our streets really contribute to our overall security? The data are unpersuasive. READ MORE

 

Tyler and Amazon Expand Public-Sector Cloud Partnership The two giants have extended their cloud relationship in a new deal. It comes as Tyler Technologies continues to grow and embrace AI, and works to move more public-sector tech programs to the cloud. READ MORE

 

Washington Senate Approves Requirement for All Public Schools to Have Naloxone The overdose reversal medication is only required in larger high schools under current law. The bill is a response to rising opioid-related deaths among young people. READ MORE

 

We Could Benefit from More Options to Fight Synthetic Opioids The threat from illicit fentanyl and other synthetic opioids is evolving. The time for additional options is now. NP-OPV-US-00036 LEARN MORE

 

What's Behind the Push Toward Privatizing Water Systems? About a dozen states have passed legislation to promote sales of water and wastewater utilities. Although private money can fund upgrades, environmentalists say drinking water shouldn't be a for-profit enterprise. READ MORE

 

Where Are All the Primary Care Providers? The nation currently has more than 1,000 federally designated primary care shortage areas. More than 180 areas have had a primary care shortage for at least 40 years. READ MORE

 

Will AI-Powered Deepfakes Sow Chaos During Election Year? Election watchers and technology experts say the rise of publicly available artificial intelligence will present a great threat to the ability of voters to separate truth from fiction as a vital election draws closer. READ MORE

 

 

Municipal and School Audits released by New York State Comptroller Thomas P. DiNapoli

On February 8, 2024, New York State Comptroller Thomas P. DiNapoli announced the following local government and school audits were issued.

Click on the text highlighted in color to access both the summary of and the complete audit report

 

Garrison Union Free School District – Information Technology (IT) (Putnam County) District officials did not adequately secure the district’s network user accounts, establish physical controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. Auditors found that district staff did not have sufficient documented guidance or plans to follow after an unexpected IT disruption or disaster. As a result, district officials have an increased risk they may not recover data and resume essential operations in a timely manner.

 

Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate oversight of court financial activities. As a result, the former court clerk misappropriated more than $59,000, or 38%, of the fines, fees and surcharges collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The justices did not perform a proper review of reports submitted to New York state agencies to ensure that all cases, including any cash collected, were properly reported and remitted. The justices failed to perform an adequate review of bank reconciliations or accountabilities to ensure that all collections were accurately accounted for and to promptly identify discrepancies or review deleted transactions reports. In addition, the board did not perform a proper annual audit.

 

Village of Washingtonville – Budget Review (Orange County) The scope of the review was significantly limited by the village’s lack of complete, accurate and current accounting records. Specifically, the village does not maintain up-to-date budget-to-actual reports to aid in the monitoring of its fiscal performance. The 2024-25 tentative budget includes sewer meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents revenue of $1.1 million, but auditors were unable to project the amount the village will receive as most of revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes personal services of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of $542,000. Auditors were unable to project the amount the village may spend, as the village did not provide salary schedules and most of the expenditures have not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes a $100,000 general fund contingency and a $20,000 water fund contingency. There is no contingency for the sewer fund. Given the potential cost overruns from current economic conditions and the lack of complete, accurate, and current accounting and financial records, the board needs to consider whether the contingency appropriations are adequate and appropriate for unanticipated events and uncertainties.

 

Willsboro Central School District – Student State Aid (Essex County) District officials did not properly claim state aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the district had not claimed $55,771 in state aid to which it was entitled, of which $52,640 would have already been received and benefited the district if claimed in a timely manner. The district also claimed $8,569 in aid to which it was not entitled. District officials also did not establish adequate procedures to ensure state aid was properly claimed for all special education students and also did not provide oversight over the official who prepared and submitted state aid claims.

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Appellate Division held the New York State Office of Court Administration properly denied a FOIL request, which it described as "overbreadth"

The New York Civil Liberties Union Foundation [Petitioner] was concerned that New York State Office of Court Administration [OCA] "is privately instructing judges how to interpret and apply substantive law". Respondent filed a CPLR Article 78 petition seeking a court order compelling the New York State Office of Court Administration [OCA] to disclose records requested by Petitioner pursuant to the Freedom of Information Law [FOIL], Public Officers Law §§84-90. Such records included all documents directed to judges or their chambers staff, from January 1, 2011 to the present, "in which federal or state court decisions, statutes, regulations, or ordinances are summarized, analyzed, interpreted, construed, explained, clarified, or applied". Supreme Court granted the petition and OCA appealed the Supreme Court's ruling.

The Appellate Division unanimously reversed the Supreme Court's decision "on the law," opining that Petitioner's concern that OCA is privately instructing judges how to interpret and apply substantive law "is unfounded, as the court is not bound by [OCA's] interpretations." Citing People v Knickerbocker Ice Co., 99 NY 181, the Appellate Division said "[it] has always been the province of the court to declare what the law is."

The court said that OCA "properly denied the FOIL request, insofar as raised on appeal, consititted"overbreadth", noting OCA had established that that the information sought by Petitioner is "not stored in any centralized manner, and responding to the FOIL request would involve manually reviewing employees' files and making individual determinations as to" each file.

In the words of the Appellate Division: "Under the circumstances presented, [OCA] made a particularized showing that attempting to comply with this broad request would be impracticable" and it does not avail Petitioner to argue "that [its FOIL] request should have been interpreted in a much more limited form," where "nothing in the language of the original request or the administrative appeal supports such an interpretation".

In addition the Appellate Division pointed out that OCA had properly determined that the records at issue "were exempt under the attorney-client privilege ... and the attorney work product privilege."

Click HERE to access the Appellate Division's decision posted on the Internet.

 

The United States Circuit Court of Appeals for the District of Columbia holds public policy compels the rejection of former President Trump's claim of immunity in a criminal case

On August 1, 2023, former President Donald J. Trump was charged in a four-count criminal Indictment stemming from his actions challenging the 2020 election results and interfering with the sequence of procedures set forth in the Constitution of the United States providing for the transfer of power from one President to the next.

The former President moved to dismiss the Indictment and a federal district court denied his motion. Former President Trump appealed the lower court's ruling.

The United States Court of Appeals for the District of Columbia Circuit affirmed the  federal district court's denial of the former President's motion to dismiss the Indictment.

In the words of the Circuit Court of Appeals, for the purpose of this criminal case  "former President Trump has become citizen Trump, with all of the defenses of any other criminal defendant. But any executive immunity that may have protected him while he served as President no longer protects him against this prosecution."

Click HERE to access the United States Court of Appeal for the District of Columbia Circuit's decision in United States of America v Donald J. Trump posted on the Internet.

Terminating a probationary employee without notice and hearing

Plaintiff, a correction officer serving as a probationary appointee, appealed Supreme Court's ruling denying his petition challenging his termination from his employment prior to the completion of his maximum period of probation. The Appellate Division affirmed the lower court's decision. 

Plaintiff had commenced this proceeding pursuant to CPLR Article 78 to review the appointing authority's decision to terminate Plaintiff's probationary employment. His petition, alleged, among other things, that the determination was arbitrary and capricious.

The Appellate Division, citing, Matter of Trager v Suffolk County, 185 AD3d 697, explained "An employee's probationary appointment may be terminated ... for any reason or no reason at all, so long as the termination was not in bad faith or for an improper or impermissible reason".* Further, the decision notes that "In demonstrating that administrative actions were made in bad faith ... the petitioner bears a heavy burden of proof, for which conclusory allegations and speculative assertions will not suffice".

Citing Matter of Trager v Suffolk County, 185 AD3d at 698, the decision notes that an appointing authority's discretion to terminate probationary employees is especially broad "in appointment of law enforcement officers, to whom high standards may be applied."

Noting that Plaintiff did not allege that his dismissal from his position was made in bad faith, the court said the record indicated that there was "a rational basis for the determination terminating the [Plaintiff's] probationary employment and that the [appointing authority's] determination was not arbitrary and capricious."

* In York v McGuire, 63 NY2d 760, the Court of Appeals set out the basic rule concerning the dismissal of probationary employees as follows: “After completing his or her minimum period of probation and prior to completing his or her maximum period of probation, a probationary employee can be dismissed without a hearing and without a statement of reasons, as long as there is no proof that the dismissal was done for a constitutionally impermissible purpose, or in violation of statutory or decisional law, or the decision was made in bad faith.”

Click HERE to access the Appellate Division's decision posted on the Internet.

 

Determining if a demand to arbitrate an alleged violation of a term or condition set out in a collective bargaining agreement is viable

Teamsters Local 445 [Union] filed a demand for arbitration of a grievance against the Village alleging that the Village breached the parties' collective bargaining agreement [CBA] by deducting a certain amount from each paycheck of an individual in the relevant collective bargaining unit for health insurance costs.

The Supreme Court granted the Village's petition to permanently stay arbitration on the ground that the claim sought to be arbitrated was barred by the four-month statute of limitations applicable to CPLR Article 78 proceedings. The Appellate Division held that the "principal issues raised on this appeal are (1) whether the underlying claim is in the nature seeking review of an administrative determination or in the nature of breach of contract, and (2) if the latter, whether the claim is predicated on a single breach or a series of breaches that occurred with each paycheck.

The court determined that the nature of the claim is breach of contract and that the claim is predicated on a series of independent alleged breaches. The Appellate Division opined that as "the statute of limitations began anew as to each breach," it found that the claim to be arbitrated was not wholly time-barred and modified the Supreme Court's order to "permanently stay so much of the grievance as was not time-barred and granting the Union's cross-motion to the extent of compelling arbitration of so much of the grievance as was not time-barred."

As to the issue concerning whether a grievance is arbitrable, the Appellate Division, explained that the court must follow a two-part test* in making that determination:  

1. The court considers "whether there is any statutory, constitutional or public policy prohibition against arbitration of the grievance". If no prohibition against arbitrating exists; then

2. The court examines the CBA "to determine if the parties have agreed to arbitrate the dispute at issue.

Finding no constitutional, statutory, or public policy provision prohibiting the arbitration of the dispute at issue in this matter, the Appellate Division said with respect to determining whether the parties agreed to arbitrate the dispute, "the merits of the grievance are not the courts' concern. Even an apparent weakness of the claimed grievance is not a factor in the court's threshold determination. It is the arbitrator who weighs the merits of the claim."

In making that determination, "A court ... should merely determine whether there is a reasonable relationship between the subject matter of the dispute and the general subject matter of the CBA. If there is none, the issue, as a matter of law, is not arbitrable.

In the event the there is such a "reasonable relationship", the court should rule the matter arbitrable, and the arbitrator will then make "a more exacting interpretation of the precise scope of the substantive provisions of the CBA, and whether the subject matter of the dispute fits within them".

The Appellate Division noted that "The plain terms of the CBA define a grievance to include a claimed violation of the CBA and provide that the Union may seek arbitration so long as it complied with the other steps of the grievance process". Such compliance was not in dispute in the instant appeal.

Here, however, the Village contended "that the matter is not arbitrable because the Union improperly amended the grievance in its demand for arbitration." The Appellate Division, however, said "the precise scope of the substantive provisions of the CBA, and whether the subject matter of the dispute fits within them," is for the arbitrator to determine, citing  Matter of Board of Educ. of Watertown City School Dist. [Watertown Educ. Assn.], 93 NY2d at 143. Accordingly, the Appellate Division held that Supreme Court properly concluded that the subject demand for arbitration should not be stayed on the ground that a valid agreement to arbitrate was not made.

* See Matter of City of Johnstown [Johnstown Police Benevolent Assn.], 99 NY2d 273.

Click HERE to access the Appellate Division's decision posted on the Internet.

New York State Comptroller Thomas P. DiNapoli reports that a former town clerk pled guilty to stealing almost $4,000 from the Town of Lincoln

On February 2, 2024, New York State Comptroller Thomas P. DiNapoli, Chenango County District Attorney Michael Ferrarese, and the New York State Police announced the plea and sentence of Amy Becker, former Clerk for the Town of Lincoln, for stealing nearly $4,000 from the Town. The plea was the result of a joint investigation between Comptroller DiNapoli’s Office, the Chenango County District Attorney’s Office, and the New York State Police. As part of the plea agreement she paid full restitution in the amount of $3,869.

“Ms. Becker abused her position by taking funds paid to her town and making them her own,” DiNapoli said. “Those in public service have a responsibility to act in taxpayers’ interests, not line their own pockets. I thank District Attorney Ferrarese and the New York State Police for their partnership in making sure she will be held accountable.”

New York State Police Acting Superintendent Steven G. James said, “Ms. Becker abused her position in a place of trust to concoct a devious scheme and steal funds from the town. The New York State Police will not tolerate those who misuse their position as a public servant to profit at the expense of taxpayers. I commend our State Police investigators for their outstanding work and thank the Comptroller’s Office and the Chenango County District Attorney’s Office for their partnership in solving this case.”

Becker, 54, pled guilty to petit larceny. She served as the town clerk of Lincoln from 2018 to 2022. During that time, she accepted payments for the town, including fees for marriage licenses, death certificates, and the dog pound, and was responsible for recording and depositing all funds.

During an audit of the town, DiNapoli’s office found a cash shortage. An ensuing investigation found that Becker failed to report $3,869 in cash deposits and, instead, embezzled the money for her personal use.

Becker pleaded guilty before Judge Stephanie Palmer in the Town of Lenox Court. She was ordered to, and paid, full restitution in the amount of $3,869 and received a one year conditional discharge.

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Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov, or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236.