S T A T E O F N E W Y O R K
________________________________________________________________________
2252
2011-2012 Regular Sessions
I N A S S E M B L Y
January 14, 2011
___________
Introduced by M. of A. BRENNAN, DINOWITZ, ROSENTHAL, CLARK, COLTON --
Multi-Sponsored by -- M. of A. JACOBS, LANCMAN, LAVINE, MARKEY, MILL-
MAN, PHEFFER, REILLY -- read once and referred to the Committee on
Cities
AN ACT to amend the New York city charter, in relation to the audit
powers and duties of the New York city comptroller
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision c of section 93 of the New York city charter,
as added by a vote of the people of the city of New York at the general
election held in November of 1989, is amended to read as follows:
c. 1. The comptroller shall have power to audit all agencies, as
defined in subdivision two of section eleven hundred fifty, and all
agencies, the majority of whose members are appointed by city officials.
The comptroller shall be entitled to obtain access to agency records
required by law to be kept confidential, other than records which are
protected by the privileges for attorney-client communications, attorney
work products, or material prepared for litigation, upon a represen-
tation by the comptroller that necessary and appropriate steps will be
taken to protect the confidentiality of such records. The comptroller
shall establish a regular auditing cycle to ensure that one or more of
the programs or activities of each city agency, or one or more aspects
of each agency's operations, is audited at least once every four years.
The audits conducted by the comptroller shall comply with generally
accepted government auditing standards. In accordance with such stand-
ards, and before any draft or final audit or audit report, or portion
thereof, may be made public, the comptroller shall send a copy of the
draft audit or audit report to the head of the audited agency and
provide the agency, in writing, with a reasonable deadline for its
review and response. The comptroller shall include copies of any such
agency response in any draft or final audit or audit report, or portion
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05436-01-1
A. 2252 2
thereof, which is made public. The comptroller shall send copies of all
final audits and audit reports to the council, the mayor, and the audit
committee. IF THE FINAL REPORT MAKES RECOMMENDATIONS FOR CORRECTIVE
ACTION, THE HEAD OF THE ENTITY AUDITED SHALL REPORT WITHIN NINETY DAYS
AFTER RECEIPT THEREOF TO THE COUNCIL, THE MAYOR AND THE AUDIT COMMITTEE
WHAT STEPS WERE TAKEN TO IMPLEMENT SUCH RECOMMENDATIONS, AND, WHERE
RECOMMENDATIONS WERE NOT IMPLEMENTED, THE REASON THEREFOR, INCLUDING
WHETHER ALTERNATE ACTIONS HAVE BEEN TAKEN THAT ESSENTIALLY MEET THE
AUDITOR'S INTENT OR CIRCUMSTANCES HAVE CHANGED AND THE RECOMMENDATIONS
ARE NO LONGER VALID. SUCH REPORTS BY THE AGENCY AUDITED SHALL CONTINUE
TO BE MADE AS PROVIDED IN THIS SECTION EVERY NINETY DAYS UNTIL ALL
RECOMMENDATIONS TO WHICH THE AUDITED AGENCY CONCURS ARE FULLY IMPLE-
MENTED OR UNTIL CIRCUMSTANCES HAVE CHANGED AND THE RECOMMENDATIONS ARE
NO LONGER APPLICABLE.
2. THE COMPTROLLER MAY CONDUCT FOLLOW-UP REVIEWS TO EXAMINE THE IMPLE-
MENTATION STATUS OF RECOMMENDATIONS OF PREVIOUSLY CONDUCTED AUDITS OF
ANY AGENCY. WHEN CONDUCTING A FOLLOW-UP REVIEW, THE COMPTROLLER SHALL
DETERMINE WHETHER SUCH RECOMMENDATIONS WERE FULLY IMPLEMENTED, PARTIALLY
IMPLEMENTED, NOT IMPLEMENTED AT ALL OR WERE NO LONGER APPLICABLE. THE
COMPTROLLER SHALL THEREAFTER SUBMIT THE FOLLOW-UP REVIEW TO THE AGENCY
AUDITED. IF THE FOLLOW-UP REVIEW INCLUDES UNIMPLEMENTED RECOMMENDATIONS
FOR CORRECTIVE ACTION AND THE AGENCY CONCURS WITH SUCH RECOMMENDATIONS,
THE HEAD OF THE AUDITED AGENCY SHALL, WITHIN NINETY DAYS AFTER RECEIVING
THE FOLLOW-UP REVIEW, REPORT TO THE COMPTROLLER, THE COUNCIL, THE MAYOR
AND THE AUDIT COMMITTEE WHAT STEPS WERE TAKEN TO IMPLEMENT THE RECOMMEN-
DATIONS AND WHERE THE RECOMMENDATIONS WERE NOT IMPLEMENTED, THE REASON
THEREFOR, INCLUDING WHETHER ALTERNATE ACTIONS HAVE BEEN TAKEN THAT
ESSENTIALLY MEET THE AUDITORS' INTENT OR CIRCUMSTANCES HAVE CHANGED AND
THE RECOMMENDATIONS ARE NO LONGER VALID. SUCH REPORTS BY THE AGENCY
AUDITED SHALL CONTINUE TO BE MADE AS PROVIDED IN THIS SECTION EVERY
NINETY DAYS UNTIL ALL RECOMMENDATIONS ARE FULLY IMPLEMENTED OR UNTIL
CIRCUMSTANCES HAVE CHANGED AND THE RECOMMENDATIONS ARE NO LONGER APPLI-
CABLE.
S 2. This act shall take effect on the ninetieth day after it shall
have become a law.