senate Bill S1601

2013-2014 Legislative Session

Requires written responses to reports of examination by the office of the state comptroller and reports of external audits

download bill text pdf

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Archive: Last Bill Status -


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to local government
Jan 09, 2013 referred to local government

S1601 - Details

See Assembly Version of this Bill:
A299
Law Section:
General Municipal Law
Laws Affected:
Amd §35, Gen Muni L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3312, A3214
2009-2010: S4660, A2731

S1601 - Summary

Requires written responses to reports of examination by the office of the state comptroller, reports of external audits performed by independent public accountants or management letters prepared in conjunction with such external audits.

S1601 - Sponsor Memo

S1601 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1601

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. GRISANTI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the general municipal law, in relation to the writing of
  responses to audit findings and recommendations

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph (a) of subdivision 2 of section 35 of the general
municipal law, as amended by chapter 692 of the laws of 1989, is amended
to read as follows:
  (a)  Within  ten  days  after  the  filing  of a report of examination
performed by the office  of  the  state  comptroller,  a  report  of  an
external  audit  performed  by  an  independent public accountant or any
management letter prepared in conjunction with such  an  external  audit
with  the  clerk  of  the  municipal corporation, industrial development
agency, district, agency or activity, or with the secretary if there  is
no  clerk,  he  OR SHE shall give public notice thereof in substantially
the following form: "Notice is hereby given that the fiscal  affairs  of
(name of municipal corporation, industrial development agency, district,
agency  or  activity)  for  the  period  beginning on............... and
ending on..............., have been examined by (the office of the state
comptroller or an independent public accountant), and that  the  (report
of  examination  performed  by  the  office  of the state comptroller or
report of, or  management  letter  prepared  in  conjunction  with,  the
external  audit  by the independent public accountant) has been filed in
my office where it is available as a public record for inspection by all
interested persons. Pursuant  to  section  thirty-five  of  the  general
municipal  law,  the  governing board of (name of municipal corporation,
district, agency or activity) [may, in its discretion,] IS  REQUIRED  TO
prepare  a written response to ANY FINDINGS, INCLUDING ANY ADVERSE OPIN-
ION ON THE FAIR PRESENTATION OF FINANCIAL STATEMENTS, AND ANY  RECOMMEN-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

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