senate Bill S2502A

2013-2014 Legislative Session

Makes internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies

download bill text pdf

Sponsored By

Archive: Last Bill Status - Passed Senate


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

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Actions

view actions (19)
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
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

Votes

view votes

Mar 11, 2014 - Education committee Vote

S2502B
16
1
committee
16
Aye
1
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Mar 19, 2013 - Education committee Vote

S2502
19
0
committee
19
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Co-Sponsors

S2502 - Details

Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in 2011-2012 Legislative Session:
S4556

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.

S2502 - Sponsor Memo

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

S2502A - Details

Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in 2011-2012 Legislative Session:
S4556

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.

S2502A - Sponsor Memo

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

S2502B (ACTIVE) - Details

Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in 2011-2012 Legislative Session:
S4556

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.

S2502B (ACTIVE) - Sponsor Memo

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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