assembly Bill A6508

2019-2020 Legislative Session

Relates to the school district internal audit function

download bill text pdf

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Current Bill Status - In Assembly Committee

  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to education
Mar 08, 2019 referred to education

A6508 (ACTIVE) - Details

See Senate Version of this Bill:
Current Committee:
Assembly Education
Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7155
2017-2018: A6566, S3962

A6508 (ACTIVE) - Summary

Relates to the school district internal audit function; requires a biennial review and update of the risk assessment of district operations.

A6508 (ACTIVE) - Bill Text download pdf

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


                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                              March 8, 2019

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

AN  ACT  to  amend the education law, in relation to the school district
  internal audit function


  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 BIENNIAL review and update of such risk assessment; and (c) prepa-
ration of reports, at least annually or more frequently as the  trustees
or board of education may direct, which analyze significant risk assess-
ment findings, recommend changes for strengthening controls and reducing
identified  risks,  and  specify  timeframes  for implementation of such
  § 2. This act shall take effect immediately.

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