Senate Bill S2597

2017-2018 Legislative Session

Extends provisions for internal audits by school districts from annually to every five years

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance 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

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2017-S2597 (ACTIVE) - Details

See Assembly Version of this Bill:
A4467
Current Committee:
Senate Finance
Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in Other Legislative Sessions:
2011-2012: S4486, A8404
2013-2014: S2501, A4166
2015-2016: S1051, A4345
2019-2020: S2955
2021-2022: S6936

2017-S2597 (ACTIVE) - Summary

Extends provisions for internal audits by school districts from annually to every five years.

2017-S2597 (ACTIVE) - Sponsor Memo

2017-S2597 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2597
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by  Sens. RANZENHOFER, DeFRANCISCO, FUNKE, GALLIVAN, LARKIN,
   MARCHIONE, SEWARD -- read twice and ordered printed, and when  printed
   to be committed to the Committee on Education
 
 AN  ACT  to amend the education law, in relation to extending provisions
   for internal audits by school districts from annually  to  every  five
   years

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivisions 1 and 7 of section  2116-b  of  the  education
 law, as added by chapter 263 of the laws of 2005, 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 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.  AUDITS PERFORMED PURSUANT TO  THIS  SECTION  SHALL  BE
 COMPLETED EVERY FIVE YEARS.
   7.  Nothing  in  this section shall be construed as requiring a school
 district in any city with a population of one hundred twenty-five  thou-
 sand  or  more  to replace or modify an existing internal audit function
 where such function already exists by special or local law, so  long  as
 the  superintendent  of the district [annually] certifies to the commis-
 sioner that the existing internal audit function meets  or  exceeds  the
 requirements  of  this  section;  PROVIDED, HOWEVER, NOTWITHSTANDING ANY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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