senate Bill S5584

2019-2020 Legislative Session

Relates to the school district internal audit function

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Education Committee


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

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Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 08, 2019 referred to education

S5584 (ACTIVE) - Details

See Assembly Version of this Bill:
A6508
Current Committee:
Senate Education
Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7155
2017-2018: S3962, A6566

S5584 (ACTIVE) - Summary

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

S5584 (ACTIVE) - Sponsor Memo

S5584 (ACTIVE) - Bill Text download pdf


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

                                  5584

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                               May 8, 2019
                               ___________

Introduced  by  Sen.  BROOKS -- 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  the  school  district
  internal audit function

  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 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
recommendations.
  § 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10451-01-9

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