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Assembly Bill A1456

2017-2018 Legislative Session

Modifies the internal audit function of school districts

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Archive: Last Bill Status - In Assembly Committee

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2017-A1456 (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
2015-2016: A1478
2019-2020: A3496

2017-A1456 (ACTIVE) - Summary

Modifies the internal audit function of school districts.

2017-A1456 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1456
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 12, 2017
                                ___________
 
 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.  Subdivision  1 of section 2116-b of the education law, as
 added by chapter 263 of the laws of 2005, is 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.  This  act  shall take effect immediately and shall apply to all
 school years commencing on or after the first of  July  next  succeeding
 the date upon which it shall have become a law.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04071-01-7

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