Assembly Bill A3581

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

                                  3581

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 27, 2015
                               ___________

Introduced  by  M.  of A. BRENNAN, DINOWITZ, ROSENTHAL, CLARK, COLTON --
  Multi-Sponsored by -- M.  of  A.  LAVINE,  MARKEY  --  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
thereof,  which is made public. The comptroller shall send copies of all

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01801-01-5
              

A. 3581                             2

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.