Assembly Bill A2605

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

                                  2605

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 20, 2015
                               ___________

Introduced  by  M. of A. BRENNAN, DINOWITZ, ORTIZ, COLTON, CLARK, ENGLE-
  BRIGHT, KAVANAGH, WEPRIN -- Multi-Sponsored by --  M.  of  A.  ABBATE,
  GALEF,  GOTTFRIED,  GUNTHER, JAFFEE, MARKEY, ROSENTHAL, SCARBOROUGH --
  read once and referred to the Committee on Governmental Operations

AN ACT to amend the executive law, in relation to  audit  and  follow-up
  reviews of agencies by the state comptroller and reports of corrective
  action

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

  Section 1. Section 170 of the executive law, as added by  chapter  218
of the laws of 1977, is amended to read as follows:
  S 170. Audit  AND  FOLLOW-UP  REVIEWS  of  agencies by the state comp-
troller; reports of corrective action. 1. Whenever the state comptroller
shall conduct an audit of the activities and operations of  any  depart-
ment,  bureau,  board,  commission,  authority  or  any  other agency or
instrumentality, he OR SHE shall submit a [tenative]  DRAFT  copy  of  a
report of such audit to the head of the entity audited. The head of such
entity  may  submit  a written response to such [tentative] DRAFT report
within thirty days of the receipt thereof. The state  comptroller  shall
thereafter  submit  a  final  report of such audit which shall contain a
complete copy of the response, if  any,  submitted  to  the  [tentative]
DRAFT  report.  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  governor,  the state comptroller, the
TEMPORARY president  OF THE SENATE, [president pro tem and]  THE minori-
ty leader of the senate, the speaker, majority and minority  leaders  of
the  assembly,  and  the  chairman  and  ranking minority members of the
senate finance committee and the assembly ways and means  committees  of
the  state legislature what steps were taken to implement such recommen-
dations, and, where recommendations were not  implemented,  the  reasons
therefor,  INCLUDING  WHETHER  ALTERNATE  ACTIONS  HAVE  BEEN TAKEN THAT

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01331-01-5
              

A. 2605                             2

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 HEREIN PROVIDED EVERY  NINETY  DAYS
UNTIL  ALL RECOMMENDATIONS TO WHICH THE AUDITED AGENCY CONCURS ARE FULLY
IMPLEMENTED OR UNTIL CIRCUMSTANCES HAVE CHANGED AND THE  RECOMMENDATIONS
ARE NO LONGER APPLICABLE.
  2.  THE STATE COMPTROLLER MAY CONDUCT FOLLOW-UP REVIEWS TO EXAMINE THE
IMPLEMENTATION STATUS OF RECOMMENDATIONS OF PREVIOUSLY CONDUCTED  AUDITS
OF  ANY  DEPARTMENT,  BUREAU,  BOARD, COMMISSION, AUTHORITY OR ANY OTHER
AGENCY OR INSTRUMENTALITY. WHEN CONDUCTING A FOLLOW-UP REVIEW, THE STATE
COMPTROLLER SHALL DETERMINE  WHETHER  SUCH  RECOMMENDATIONS  WERE  FULLY
IMPLEMENTED,  PARTIALLY  IMPLEMENTED,  NOT IMPLEMENTED AT ALL OR WERE NO
LONGER APPLICABLE. THE STATE 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
AFOREMENTIONED  STATE  ENTITIES  WHAT  STEPS WERE TAKEN TO IMPLEMENT THE
RECOMMENDATIONS 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.