Audits of municipalities issued by New York State's Comptroller Thomas P. DiNapoli during the week ending October 5, 2013

Audits of municipalities issued by New York State's Comptroller Thomas P. DiNapoli during the week ending October 5, 2013.

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Comptroller DiNapoli’s office periodically audits local governments to assist them to improve their financial management practices. DiNapoli said "These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars and provide the best possible service these taxpayer dollars can deliver."

Town of Alexander – Internal Controls Over Justice Court Operations (Genesee County)
A town justice does not deposit money in a timely manner, file accurate monthly reports, maintain an accurate listing of bail, or maintain a reliable cash receipts record. Auditors also found a $721 shortage in the account of another justice. In addition, town justices do not issue appropriate duplicate receipts or properly report pending and disposed cases to the Department of Motor Vehicles.

Town of Amherst – Recording Financial Activity and Fleet Management (Erie County)
Auditors found that the town comptroller has not properly accounted for and reported reserve funds and other restricted moneys. The town comptroller does not record reserve activity in the financial system, but rather accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted in more than $2 million, which should have been used for debt service, remaining idle since 2004.

Broome County – Financial Condition (2013M-224)
While the county’s general fund seems to be in recovery, the significant reliance and use of fund balance to finance operations has impacted the county’s cash flow.

Town of Coeymans – Recordkeeping and Cash Disbursements (Albany County)
The town’s annual financial report did not properly reflect the true financial condition of the sewer district fund. Also, there is an inadequate segregation of duties for payroll. The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting data changes directly to the payroll-processing contractor without approval, and there is no comparison of the amounts of the payroll checks to the payroll journals after they are prepared.

Franklin County – Fiscal Stress (2013M-252)
The county’s general fund realized annual operating deficits, declining fund balance, and declining cash balance over the last four fiscal years (2009 to 2012). In addition, the county did not have sufficient cash to pay its bills and other obligations when due, resulting in the county issuing short-term debt in the form of a tax anticipation note for $4 million on May 31, 2013.

Village of Liberty – Financial Condition (Sullivan County)
The village clerk-treasurer did not maintain the village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, village officials appropriated more fund balance than was available in the general fund. Also, the board has not developed long-term funding plans to address the village’s deteriorating financial position.

Town of Middlebury – Purchasing (Wyoming County)
The town did not follow its competitive bidding policy when it purchased $10,362 of unleaded gasoline and $33,068 of diesel fuel from a local vendor. In addition, the town purchased a tractor in April 2012 for $38,200 without publicly soliciting bids as required.

Montgomery County – Financial Condition (2013M-234)
The county’s declining financial condition is the result of poor budgeting and financial management practices and the failure to develop and use long-term financial plans. For example, the board did not adopt realistic and structurally balanced budgets and instead consistently relied on appropriating fund balance to finance recurring expenditures. As of Dec. 31, 2012, the county reported a total fund balance of $11.4 million in the general fund, a decline of 41 percent from the Jan. 1, 2010 total fund balance of $19.2 million.

Village of Mount Morris – Justice Court (Livingston County)
The cash account of a village justice had a shortage of at least $1,200. The shortage occurred because the justice failed to oversee the work of his former court clerk and account for all moneys received and disbursed through the court. Auditors found that the former court clerk altered and deleted computerized receipts, did not deposit cash receipts timely and intact, and failed to reconcile bank accounts.

Town of Rossie – Records and Reports and Cash Disbursements (St. Lawrence County)
The town supervisor did not maintain accurate computerized accounting records and reports. In addition, the supervisor filed the town’s annual financial report with the Office of the State Comptroller 116 days late for 2008, 112 days late for 2009 and 374 days late for 2010. As of December 2012, the supervisor had not filed the annual financial report for 2011.

Saratoga County – Financial Condition (2013M-235)
Although the county board of supervisors adopted realistic budgets, the general fund’s financial position and the fund used to account for the operations of the county-run nursing home have shown negative trends. Specifically, the total general fund balance decreased 41 percent, from $24.7 million at Jan. 1, 2010, to $10.3 million at Dec. 31, 2012 due, in part, to subsidizing the nursing home.

N. B. The Comptroller has created an easy to use website on the Internet to provide access to state and local government spending and nearly 50,000 state contracts at http://www.openbooknewyork.com/ 

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Introducing a video tape of an event as evidence in a judicial or quasi-judicial proceeding

Introducing a video tape of an event as evidence in a judicial or quasi-judicial proceeding
2013 NY Slip Op 06292, Appellate Division, First Department

The availability of video cameras for employee surveillance is becoming an important issue in terms of employee privacy and the expectation of employees to privacy at the work site. It may also become an issue should a video tape of an incident is introduced in the course of an administrative disciplinary hearing.

In any event, video tape evidence must be presented without modification as the decision in Principe v New York City Dept. of Educ. 94 AD3d 431, demonstrates.

In Principe the Appellate Division said that it appeared that the hearing officer gave “an inordinate amount of credit” to a portion of a video recording that had been altered from its original format so that it appeared frame by frame at one-second intervals rather than its original format of a continuous video recorded in real time. The court commented that this alteration to the videotape made what actually transpired during that incident unclear and equivocal.*

In contrast, in People v Hill, a criminal action, the Appellate Division said that Supreme Court “properly denied defendant's suppression [of video tape evidence] motion, explaining that the surveillance video tape “was adequately authenticated by the testimony of a detective who, while working a second job for a security company, hooked up the surveillance cameras to the video recorder and checked on a daily basis that the system was functioning properly.”

The Appellate Division decided that “The detective's testimony, when viewed in the light of common sense, supports the conclusion that the video tape accurately and completely depicted the events at issue.”

Further, said the court, “that the detective testified to the unaltered condition of the tape, and any gaps in the chain of custody went to the weight to be accorded the evidence, not its admissibility.”

* Decisions concerning use of video records include DiMichel v South Buffalo Railway Company, 80 NY2d 184, reargument denied, Poole v Consolidated Rail Corp, 595 NYS 2d 397, cert den 114 SCt 68, 510 US 816, rearg dism 610 NYS2d 156

The decision is posted on the Internet at: http://www.nycourts.gov/reporter/3dseries/2013/2013_06292.htm
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Procedural defects result in dismissal of the petitioner's appeal to the Commissioner of Education

Procedural defects result in dismissal of the petitioner's appeal to the Commissioner of Education

Decisions of the Commissioner of Education, Decision No.16,555

The petitioner [Administrator] in this appeal holds certification as a school district administrator and a school administrator/supervisor and had been serving as the School District’s full-time Director of Pupil Personnel Services since 2004 

Administrator alleged that in 2011 she asked to have her position reduced from a full-time position to a .8 full time equivalent [FTE] position in connection with her maternity leave. The Board subsequently voted to reduce the professional obligation of the Director of Pupil Personnel Services position from a 1.0 FTE to a .8 FTE, effective July 1, 2011.

Administrator, claiming that it was her understanding that her position was reduced from a 1.0 FTE to a .8 FTE for the 2011-2012 school year only and that she would return to a 1.0 FTE position for the 2012-2013 school year, appealed the Board's action to the Commissioner of Education. Administrator contended that she had requested a reduction in her schedule only for the 2011 - 2012 school year and cited “her prior conversations with the superintendent” in support of her claim.

Administrator also argued that if her position was permanently reduced to a .8 FTE position, she had greater seniority in the administrative tenure area than did another administrator and therefore the other administrator should be assigned to the .8 FTE position.

The Commissioner first addressed a procedural issue involving the verification of the petition filed by Administrator.

Noting that the verification on Administrator's petition was dated "September 6, 2011," prior to the date of the petition, which was dated September 12, 2011, and Administrator's verified reply admitted that modifications were made to her petition after September 6, 2011, the Commissioner said that it was impossible to tell which allegations in the petition were properly verified. Accordingly, the Commissioner ruled that the petition was not properly verified and he elected not excuse this omission "as the defect was never cured."

Turning to the Board’s argument that Administrator’s appeal was untimely, the Commissioner said that he “must also dismiss the appeal as untimely.”

An appeal to the Commissioner of Education “must be commenced within 30 days from the making of the decision or the performance of the act complained of, unless any delay is excused by the Commissioner for good cause shown.”

In this instance, said the Commissioner, “ It appears from the record that the action resulting in the 20 percent reduction in [Administrator’s] position from which she seeks relief was taken by the board on March 28, 2011,” at which time the board “permanently reduced her position from a 1.0 FTE to a .8 FTE.”

Although Administrator alleged that she did not learn of this permanent reduction in her position to .8 FTE until August 19, 2011, the Commissioner said that he rejected that assertion, explaining that the record reflects that Administrator had “reached out to the School Administrators Association of New York State (“SAANYS”) and asked how these actions affect her employment rights.”

SAANYS responded to Administrator by letter dated April 5, 2011 in which SAANY stated that it was its “understanding is that the district’s board recently voted to reduce your position from full-time to a .8 position for the school year beginning July 1, 2011.”

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Further, said the Commissioner, in a letter dated May 13, 2011 from Board’s Counsel to SAANYS, Counsel was clearly stated that “The District wishes to initially clarify several statements in [SAANYS’s] letter. First, [Administrator] requested that her position be reduced to a .8 FTE position as of July 1, 2011” and “The district understood this request was not just for the 2011-2012 school year, but [was a request for] a permanent reduction.”

The Commissioner concluded that “From [the Board’s Counsel’s] letter, it is clear that it was the intent of the School Board to permanently reduce [Administrator’s] position. As the petition was not served until September 15, 2011, which is well over 30 days from the March board action and even the April and May letters, the appeal must also be dismissed as untimely.”

The decision is posted on the Internet at:

http://www.counsel.nysed.gov/Decisions/volume53/documents/d16555.pdf

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What the Federal Shutdown Means for State and Local Governments

What the Federal Shutdown Means for State and Local Governments

Source: Governing the States and Localities

 

GOVERNING has posted an article authored by staff writer Ryan Honeywell -- What the Federal Shutdown Means for State and Local Governments – on its website. GOVERNING staff writers Liz Farmer and J.B. Wogan contributed to this report.

The article introduces its analysis by noting that “State and local government budget experts say the first federal government shutdown in 17 years shouldn't be too disruptive to their operations in the short-term, but if it lasts more than a week, they could start to encounter serious challenges.”

The text of the report is posted on the Internet at:

http://www.governing.com/blogs/fedwatch/gov-what-a-federal-shutdown-means-for-state-and-local-governments.html
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Public figure’s complaint that false and defamatory statements were made about him dismissed as the record showed that the statements were true

Public figure’s complaint that false and defamatory statements were made about him dismissed as the record showed that the statements were true

2013 NY Slip Op 06083, Appellate Division, First Department

Plaintiff, a public figure [Figure], alleged that a New York City police detective “made false and defamatory statements about him to the press.” Figure sued but his petition was dismissed by Supreme Court.

In response to Figure’s appeal, the Appellate Division affirmed the lower court’s ruling, explaining that “The record demonstrates that all of the statements attributed to [the police detective] about [Figure] were true, namely, that [Figure] was being sought for questioning; that repeated efforts to locate [Figure] had been unsuccessful; and that the case involved an allegation of rape.

The Appellate Division then observed that “the fact that these truths may have been fatal to [Figure’s] bid for public office have no bearing on whether they were legally defamatory.”

Moreover, said the Appellate Division, Figure “failed to raise a triable issue of fact as to whether the alleged statements were actuated by ill will.”

The decision is posted on the Internet at:

http://www.nycourts.gov/reporter/3dseries/2013/2013_06083.htm
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