S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6264
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 3, 2023
                                ___________
 
 Introduced by M. of A. K. BROWN -- read once and referred to the Commit-
   tee on Alcoholism and Drug Abuse
 
 AN  ACT  to  amend  the mental hygiene law, in relation to requiring the
   state comptroller and the attorney general to conduct an annual  audit
   of  the  office  of  addiction  services and supports use of statewide
   opioid settlement funds

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The mental hygiene law is amended by adding a new section
 25.19 to read as follows:
 § 25.19 INDEPENDENT AUDIT OF STATEWIDE OPIOID SETTLEMENTS.
   1. AT LEAST ONCE EVERY YEAR, THE COMPTROLLER, THE ATTORNEY GENERAL AND
 THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS SELECTED PURSUANT  TO  THIS
 SECTION  SHALL  CONDUCT  AUDITS  OF  THE INTERNAL CONTROLS OF THE USE OF
 STATEWIDE OPIOID SETTLEMENTS BY THE OFFICE  OF  ADDICTION  SERVICES  AND
 SUPPORTS.  SUCH  AUDITS  SHALL BE PERFORMED IN ACCORDANCE WITH GENERALLY
 ACCEPTED GOVERNMENT AUDITING STANDARDS AND SHALL  INCLUDE  A  REPORT  ON
 WHETHER  THE  OFFICE'S INTERNAL CONTROLS ARE ESTABLISHED AND FUNCTIONING
 IN A MANNER THAT PROVIDES REASONABLE ASSURANCE THAT THEY MEET THE OBJEC-
 TIVES OF INTERNAL CONTROL AS DEFINED IN SECTION NINE  HUNDRED  FIFTY  OF
 THE  EXECUTIVE  LAW.  SUCH  REPORT SHALL IDENTIFY INTERNAL CONTROLS BOTH
 EVALUATED AND NOT EVALUATED AND SHALL IDENTIFY  INTERNAL  CONTROL  WEAK-
 NESSES  THAT HAVE NOT BEEN CORRECTED AND ACTIONS THAT ARE RECOMMENDED TO
 CORRECT SUCH WEAKNESSES. IF ANY SUCH  INTERNAL  CONTROL  WEAKNESSES  ARE
 SIGNIFICANT  OR MATERIAL WITH RESPECT TO SUCH DEPARTMENTS, THE INDEPEND-
 ENT AUDITORS SHALL SO STATE. THE COMPTROLLER AND  THE  ATTORNEY  GENERAL
 SHALL MAKE AVAILABLE TO THE PUBLIC THE RESULTS OF SUCH AUDITS, INCLUDING
 ANY RELATED MANAGEMENT LETTERS. THE COMPTROLLER AND ATTORNEY GENERAL AND
 ANY  OFFICER  OR  EMPLOYEE OF SUCH DEPARTMENTS SHALL MAKE AVAILABLE UPON
 REQUESTS TO SUCH INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ALL BOOKS  AND
 RECORDS RELEVANT TO SUCH INDEPENDENT AUDITS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07571-01-3
              

 A. 6264                             2
 
   2.  THE  COMPTROLLER  AND THE ATTORNEY GENERAL SHALL REQUEST PROPOSALS
 FROM INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS FOR AUDITS OF THE INTERNAL
 CONTROLS OF THEIR RESPECTIVE DEPARTMENTS.  SUCH  REQUEST  FOR  PROPOSALS
 SHALL  INCLUDE  A  REFERENCE  TO  THE  REQUIREMENTS FOR AUDITS CONDUCTED
 PURSUANT  TO SUBDIVISION ONE OF THIS SECTION. THE COMPTROLLER AND ATTOR-
 NEY GENERAL SHALL SELECT SUCH INDEPENDENT AUDITORS IN ACCORDANCE WITH  A
 COMPETITIVE  PROCEDURE  INCLUDING  AN  EVALUATION,  BASED ON QUALITY AND
 PRICE FACTORS, OR ANY PROPOSALS RECEIVED IN RESPONSE  TO  SUCH  REQUESTS
 FOR PROPOSALS.
   3. WHENEVER THE COMPTROLLER OR THE COMPTROLLER'S APPOINTEE IS A MEMBER
 OF  ANY  BOARD,  COMMISSION,  COMMITTEE,  COUNCIL, OR CORPORATION, WHICH
 CONSTITUTES A STATE AGENCY, THE GOVERNING BODY OF  SUCH  BOARD,  COMMIS-
 SION,  COMMITTEE,  COUNCIL,  OR  CORPORATION SHALL SELECT AN INDEPENDENT
 AUDITOR FOR THE PURPOSE OF CONDUCTING AUDITS  OF  INTERNAL  CONTROLS  IN
 ACCORDANCE WITH THIS SECTION.
   §  2.  Subdivision  (c) of section 19.09 of the mental hygiene law, as
 added by chapter 223 of the laws of 1992, is amended to read as follows:
   (c) (1) In conducting  any  investigation,  audit,  financial  review,
 inspection,  or hearing, the commissioner may subpoena witnesses, compel
 their attendance, administer oaths to witnesses, examine witnesses under
 oath, and require the production of any books or papers deemed  relevant
 to  the investigation, inspection, or hearing. Subpoenas issued shall be
 regulated by the civil practice law and rules.  The  confidentiality  of
 information obtained by the commissioner from patients' records shall be
 maintained in accordance with state and federal law.
   (2)  THE  COMMISSIONER  SHALL MAKE AVAILABLE UPON REQUEST TO THE STATE
 COMPTROLLER, THE ATTORNEY GENERAL, AND THE INDEPENDENT CERTIFIED  PUBLIC
 ACCOUNTANTS  COMPLETING ANNUAL AUDITS, PURSUANT TO SECTION 25.19 OF THIS
 TITLE, ALL BOOKS AND RECORDS RELEVANT TO SUCH INDEPENDENT AUDITS.
   § 3. Paragraph a of subdivision 2-b of section 8 of the state  finance
 law,  as added by chapter 510 of the laws of 1999, is amended to read as
 follows:
   a. Either as part of one or more  audits,  or  separately,  conducting
 periodic  audits  of  internal controls and operations of state agencies
 (other than those state agencies for which an audit is required pursuant
 to sections nine hundred fifty-three and nine hundred fifty-four of  the
 executive  law)  and of covered authorities.  AUDITS OF STATEWIDE OPIOID
 SETTLEMENTS SHALL BE CONDUCTED ANNUALLY PURSUANT TO SECTION 25.19 OF THE
 MENTAL HYGIENE LAW. All such audits shall  be  performed  in  accordance
 with  generally  accepted  government auditing standards. Nothing in the
 New York state governmental accountability, audit and  internal  control
 act  shall  be  deemed  to diminish or impair the comptroller's power to
 audit and authority to supervise accounts under articles V and X of  the
 state  constitution and this chapter. The audits shall identify internal
 control weaknesses that have not been corrected  and  actions  that  are
 recommended  to  correct  these weaknesses. If any such internal control
 weaknesses are significant or material with respect to the operations of
 the agency that is the subject of the audit, the  comptroller  shall  so
 state. The comptroller shall make available to the public the results of
 any such audits.
   § 4. Section 63 of the executive law is amended by adding a new subdi-
 vision 17 to read as follows:
   17.  CONDUCT  AN ANNUAL AUDIT OF STATEWIDE OPIOID SETTLEMENTS PURSUANT
 TO THE PROVISIONS OF SECTION 25.19 OF THE MENTAL HYGIENE LAW.
   § 5. This act shall take effect immediately.