Assembly Bill A1478

2015-2016 Legislative Session

Modifies the internal audit function of school districts

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

2015-A1478 (ACTIVE) - Details

Current Committee:
Assembly Education
Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in Other Legislative Sessions:
2011-2012: A8571
2013-2014: A1298
2017-2018: A1456
2019-2020: A3496

2015-A1478 (ACTIVE) - Summary

Modifies the internal audit function of school districts.

2015-A1478 (ACTIVE) - Bill Text download pdf

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

                                  1478

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2015
                               ___________

Introduced  by  M.  of A. ZEBROWSKI, STIRPE -- read once and referred to
  the Committee on Education

AN ACT to amend the education law, in relation to modifying the internal
  audit function of school districts

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

  Section  1.  Subdivisions  1  and 2 of section 2116-b of the education
law, subdivision 1 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 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] EVERY THREE YEARS 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 one thousand  [five  hundred]  students  in  the
previous  school  year shall be exempt from this requirement. Any school
district claiming such exemption shall annually certify to  the  commis-
sioner  that  such  school  district meets the requirements set forth in
this subdivision.
  S 2. This act shall take effect immediately and  shall  apply  to  all
school years commencing on or after July 1, 2015.

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

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.