senate Bill S1369

2021-2022 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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view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 05, 2022 referred to education
Jan 11, 2021 referred to education

S1369 (ACTIVE) - Details

See Assembly Version of this Bill:
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
2019-2020: S5584, A6508

S1369 (ACTIVE) - Summary

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

S1369 (ACTIVE) - Sponsor Memo

S1369 (ACTIVE) - Bill Text download pdf

                     S T A T E   O F   N E W   Y O R K
                        2021-2022 Regular Sessions
                             I N  S E N A T E
                             January 11, 2021
 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

   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.


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