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Assembly Bill A5118A

2021-2022 Legislative Session

Relates to charter schools in cities with a population of one million or more

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

co-Sponsors

2021-A5118 - Details

See Senate Version of this Bill:
S1117
Current Committee:
Assembly Ways And Means
Law Section:
Education Law
Laws Affected:
Amd §2854, Ed L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7766, S4926
2023-2024: A4514, S2173
2025-2026: S552

2021-A5118 - Summary

Requires the state comptroller and the comptroller of the city of New York to coordinate the scheduling and performance of audits of charter schools in the city of New York.

2021-A5118 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5118
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 11, 2021
                                ___________
 
 Introduced by M. of A. BENEDETTO, SIMON, JACKSON, AUBRY -- read once and
   referred to the Committee on Education
 
 AN  ACT  to  amend  the education law, in relation to charter schools in
   cities with a population of one million or more
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph  (c)  of  subdivision  1 of section 2854 of the
 education law, as amended by section 10-b of part A of chapter 56 of the
 laws of 2014, is amended to read as follows:
   (c) (I) A charter school shall be subject to the financial audits, the
 audit procedures, and the audit requirements set forth in  the  charter,
 and  shall  be  subject to audits of the comptroller [of the city school
 district] of the city of New York for charter  schools  located  in  New
 York city, and to the audits of the comptroller of the state of New York
 [for  charter  schools  located in the rest of the state], at his or her
 discretion, with respect to the school's financial operations.
   (II) Such AUDIT procedures and  standards  shall  be  consistent  with
 generally  accepted  accounting  and audit standards. Independent fiscal
 audits shall be required at least once annually.
   (III) TO AVOID DUPLICATION OF EFFORT AND IN THE  INTEREST  OF  ECONOMY
 AND AVOIDING INTERFERENCE WITH SCHOOL OPERATIONS, PRIOR TO CONDUCTING AN
 AUDIT  OF  A  CHARTER SCHOOL IN NEW YORK CITY, THE STATE COMPTROLLER AND
 THE COMPTROLLER OF THE CITY OF NEW YORK SHALL COORDINATE THE  SCHEDULING
 AND PERFORMANCE OF SUCH AUDITS.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03384-01-1

co-Sponsors

2021-A5118A (ACTIVE) - Details

See Senate Version of this Bill:
S1117
Current Committee:
Assembly Ways And Means
Law Section:
Education Law
Laws Affected:
Amd §2854, Ed L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7766, S4926
2023-2024: A4514, S2173
2025-2026: S552

2021-A5118A (ACTIVE) - Summary

Requires the state comptroller and the comptroller of the city of New York to coordinate the scheduling and performance of audits of charter schools in the city of New York.

2021-A5118A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5118--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 11, 2021
                                ___________
 
 Introduced by M. of A. BENEDETTO, SIMON, JACKSON, AUBRY -- read once and
   referred  to  the Committee on Education -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee
 
 AN  ACT  to  amend  the education law, in relation to charter schools in
   cities with a population of one million or more

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph  (c)  of  subdivision  1 of section 2854 of the
 education law, as amended by section 10-b of part A of chapter 56 of the
 laws of 2014, is amended to read as follows:
   (c) A charter school shall be subject to  the  financial  audits,  the
 audit  procedures,  and the audit requirements set forth in the charter,
 and shall be subject to audits of the comptroller [of  the  city  school
 district]  of  the  city of New York AND THE COMPTROLLER OF THE STATE OF
 NEW YORK for charter schools located in New York city, and to the audits
 of the comptroller of the state of New York for charter schools  located
 in  the rest of the state, at his or her discretion, with respect to the
 school's financial operations. Such AUDIT procedures and standards shall
 be consistent with generally accepted accounting  and  audit  standards.
 Independent  fiscal  audits  shall  be  required at least once annually.
 PRIOR TO CONDUCTING AN AUDIT OF A CHARTER SCHOOL  LOCATED  IN  NEW  YORK
 CITY,  THE  COMPTROLLER  OF  THE  STATE OF NEW YORK SHALL COORDINATE THE
 SCHEDULING AND PERFORMANCE OF SUCH AUDIT WITH  THE  COMPTROLLER  OF  THE
 CITY OF NEW YORK.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03384-04-1

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