Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Mar 20, 2014 |
referred to education delivered to assembly passed senate |
Mar 13, 2014 |
advanced to third reading |
Mar 12, 2014 |
2nd report cal. |
Mar 11, 2014 |
1st report cal.258 |
Jan 17, 2014 |
print number 2502b |
Jan 17, 2014 |
amend and recommit to education |
Jan 08, 2014 |
referred to education returned to senate died in assembly |
Apr 30, 2013 |
referred to education delivered to assembly passed senate |
Mar 21, 2013 |
advanced to third reading |
Mar 20, 2013 |
2nd report cal. amended 2502a |
Mar 19, 2013 |
1st report cal.226 |
Jan 18, 2013 |
referred to education |
Senate Bill S2502A
2013-2014 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
2013-S2502 - Details
2013-S2502 - Summary
Makes internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies; provides that where deficiencies are found, school districts shall perform bi-annual internal audits until the comptroller conducts another audit of such school district.
2013-S2502 - Sponsor Memo
BILL NUMBER:S2502 TITLE OF BILL: An act to amend the education law, in relation to making internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies PURPOSE OR GENERAL IDEA OF BILL: To reduce the duplicative and onerous requirement of mandatory internal annual audits SUMMARY OF SPECIFIC PROVISIONS: Section 1 - amends subdivisions one, two and seven of section 2116-b of the Education Law, as added by Chapter 263 of the Laws of 2005 and to add a new subdivision eight to change the requirement mandated by current law for school districts to perform internal audits annually. Subdivision 1, 2 and 7 remove the requirement for annual review and update of the internal audit function. New section 8 provides that the internal audit function will be optional for school districts, unless a deficiency is found by the Comptroller's Office in one of their regular audits, in which case, the school district would be required to perform bi-annual internal audits until the next Comptroller's audit. Section 2 - provides that this act shall take effect on the first day of July next succeeding the date on which it shall have become law. JUSTIFICATION: School districts are required by Education Law 2116-a to obtain annual external audits. The requirement that they also
2013-S2502 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2502 2013-2014 Regular Sessions I N S E N A T E January 18, 2013 ___________ Introduced by Sens. RANZENHOFER, DeFRANCISCO -- read twice and ordered printed, and when printed to be committed to the Committee on Educa- tion AN ACT to amend the education law, in relation to making internal audit functions optional by school districts unless an audit by the comp- troller reveals deficiencies THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivisions 1, 2 and 7 of section 2116-b of the education law, as added by chapter 263 of the laws of 2005, are amended and a new subdivision 8 is added to read as follows: 1. No later than July first, two thousand six, each school district shall establish an internal audit function to be in operation no later than the following December thirty-first. Such function shall include: (a) development of a risk assessment of district operations, including but not limited to, a review of financial policies and procedures and the testing and evaluation of district internal controls; (b) [an annu- al] A review and update of such risk assessment; and (c) preparation of reports[, at least annually or more frequently as the trustees or board of education may direct,] which analyze significant risk assessment findings, recommend changes for strengthening controls and reducing identified risks, and specify timeframes for implementation of such recommendations. 2. School districts of less than eight teachers, school districts with actual general fund expenditures totaling less than five million dollars in the previous school year, or school districts with actual enrollment of less than three hundred students in the previous school year shall be exempt from this requirement. Any school district claiming such exemption shall [annually] certify to the commissioner that such school district meets the requirements set forth in this subdivision. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05240-01-3
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
2013-S2502A - Details
2013-S2502A - Summary
Makes internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies; provides that where deficiencies are found, school districts shall perform bi-annual internal audits until the comptroller conducts another audit of such school district.
2013-S2502A - Sponsor Memo
BILL NUMBER:S2502A TITLE OF BILL: An act to amend the education law, in relation to making internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies PURPOSE OR GENERAL IDEA OF BILL: To reduce the duplicative and onerous requirement of mandatory internal annual audits SUMMARY OF SPECIFIC PROVISIONS: Section 1 - amends subdivisions one, two and seven of section 2116-b of the Education Law, as added by Chapter 263 of the Laws of 2005 and to add a new subdivision eight to change the requirement mandated by current law for school districts to perform internal audits annually. Subdivision 1, 2 and 7 remove the requirement for annual review and update of the internal audit function. New section 8 provides that the internal audit function will be optional for school districts, unless a deficiency is found by the Comptroller's Office in one of their regular audits, in which case, the school district would be required to perform biennial internal audits until the next Comptroller's audit. Section 2 - provides that this act shall take effect on the first day
2013-S2502A - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2502--A Cal. No. 226 2013-2014 Regular Sessions I N S E N A T E January 18, 2013 ___________ Introduced by Sens. RANZENHOFER, DeFRANCISCO -- read twice and ordered printed, and when printed to be committed to the Committee on Educa- tion -- reported favorably from said committee, ordered to first report, amended on first report, ordered to a second report and ordered reprinted, retaining its place in the order of second report AN ACT to amend the education law, in relation to making internal audit functions optional by school districts unless an audit by the comp- troller reveals deficiencies THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivisions 1, 2 and 7 of section 2116-b of the education law, as added by chapter 263 of the laws of 2005, are amended and a new subdivision 8 is added to read as follows: 1. No later than July first, two thousand six, each school district shall establish an internal audit function to be in operation no later than the following December thirty-first. Such function shall include: (a) development of a risk assessment of district operations, including but not limited to, a review of financial policies and procedures and the testing and evaluation of district internal controls; (b) [an annu- al] A review and update of such risk assessment; and (c) preparation of reports[, at least annually or more frequently as the trustees or board of education may direct,] which analyze significant risk assessment findings, recommend changes for strengthening controls and reducing identified risks, and specify timeframes for implementation of such recommendations. 2. School districts of less than eight teachers, school districts with actual general fund expenditures totaling less than five million dollars in the previous school year, or school districts with actual enrollment of less than three hundred students in the previous school year shall be exempt from this requirement. Any school district claiming such EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05240-02-3
co-Sponsors
(R, C, IP) Senate District
(R, C, IP) Senate District
2013-S2502B (ACTIVE) - Details
2013-S2502B (ACTIVE) - Summary
Makes internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies; provides that where deficiencies are found, school districts shall perform bi-annual internal audits until the comptroller conducts another audit of such school district.
2013-S2502B (ACTIVE) - Sponsor Memo
BILL NUMBER:S2502B TITLE OF BILL: An act to amend the education law, in relation to making internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies PURPOSE OR GENERAL IDEA OF BILL: To reduce the duplicative and onerous requirement of mandatory internal annual audits SUMMARY OF SPECIFIC PROVISIONS: Section 1 - amends subdivisions one, two and seven of section 2116-b of the Education Law, as added by Chapter 263 of the Laws of 2005 and to add a new subdivision eight to change the requirement mandated by current law for school districts to perform internal audits annually. Subdivision 1, 2 and 7 remove the requirement for annual review and update of the internal audit function. New section 8 provides that the internal audit function will be optional for school districts, unless a deficiency is found by the Comptroller's Office in one of their regular audits, in which case, the school district would be required to perform bi-annual internal audits until the next Comptroller's audit. Section 2 - provides that this act shall take effect on the first day
2013-S2502B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2502--B 2013-2014 Regular Sessions I N S E N A T E January 18, 2013 ___________ Introduced by Sens. RANZENHOFER, DeFRANCISCO, MARCHIONE -- read twice and ordered printed, and when printed to be committed to the Committee on Education -- reported favorably from said committee, ordered to first report, amended on first report, ordered to a second report and ordered reprinted, retaining its place in the order of second report -- recommitted to the Committee on Education in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the education law, in relation to making internal audit functions optional by school districts unless an audit by the comp- troller reveals deficiencies THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivisions 1, 2 and 7 of section 2116-b of the education law, subdivisions 1 and 7 as added by chapter 263 of the laws of 2005, and subdivision 2 as amended by section 4 of part A of chapter 57 of the laws of 2013, are amended and a new subdivision 8 is added to read as follows: 1. No later than July first, two thousand six, each school district shall establish an internal audit function to be in operation no later than the following December thirty-first. Such function shall include: (a) development of a risk assessment of district operations, including but not limited to, a review of financial policies and procedures and the testing and evaluation of district internal controls; (b) [an annu- al] A review and update of such risk assessment; and (c) preparation of reports[, at least annually or more frequently as the trustees or board of education may direct,] which analyze significant risk assessment findings, recommend changes for strengthening controls and reducing identified risks, and specify timeframes for implementation of such recommendations. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05240-03-4
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