August 24, 2005


As you are aware, I have received your correspondence. In order to learn more of the matter, I have contacted the Office of the State Comptroller and was informed that the audit in which you are interested involving the Valhalla Union Free School District has not yet been completed. I was told, too, that it should be complete and accessible to the public next month.

Please note that elements of a draft or communications between officials of the District and the Office of the State Comptroller that consist of opinions or recommendations, for example, fall within §87(2)(g) of the Freedom of Information Law, the exception pertaining to inter-agency and intra-agency materials. However, when the audit becomes final, the Comptroller’s opinions and recommendations contained within the audit will be available.

Since you asked that the response be sent to you "in an adobe pdf form", I point out that §105(1) of the State Technology Law provides in relevant part that state agencies "are authorized and empowered, but not required, to produce, receive, accept, acquire, record, file, transmit, forward and store information by use of electronic means." That being so, the Office of the State Comptroller, may choose to transmit records sought pursuant to the Freedom of Information Law via email, but it is not required to do so.

I hope that I have been of assistance.



Robert J. Freeman
Executive Director