S T A T E O F N E W Y O R K
________________________________________________________________________
5270
2013-2014 Regular Sessions
I N A S S E M B L Y
February 21, 2013
___________
Introduced by M. of A. NOLAN -- read once and referred to the Committee
on Education
AN ACT to amend the education law, in relation to exempting certain
school districts from establishing an internal audit function
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 2 of section 2116-b of the education law, as
added by chapter 263 of the laws of 2005, is amended to read as follows:
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] ONE THOUSAND 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 subdivi-
sion. ANY SCHOOL DISTRICT WITH ACTUAL ENROLLMENT OF LESS THAN ONE THOU-
SAND STUDENTS IN THE PREVIOUS SCHOOL YEAR THAT HAS ESTABLISHED AN INTER-
NAL AUDIT FUNCTION MAY DISCONTINUE SUCH FUNCTION, UPON NOTICE TO THE
STATE COMPTROLLER AND THE COMMISSIONER.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08822-01-3