S T A T E O F N E W Y O R K
________________________________________________________________________
6100
2025-2026 Regular Sessions
I N S E N A T E
March 5, 2025
___________
Introduced by Sen. PARKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Finance
AN ACT in relation to directing the state comptroller to conduct an
audit of monies allocated pursuant to the federal CARES Act and to
publish the results of such audit; and providing for the repeal of
such provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. 1. The state comptroller shall conduct an audit of any
monies allocated to the state by the United States department of treas-
ury pursuant to the federal Coronavirus Aid, Relief, and Economic Secu-
rity (CARES) Act of 2020 (P.L. 116-136). The state comptroller shall
review all expenditures proposed and approved within the state pursuant
to the CARES Act. Such review shall include, but not be limited to, an
examination of:
(a) Which local governments received direct aid pursuant to the Coro-
navirus Aid, Relief, and Economic Security (CARES) Act of 2020, how much
direct aid was received, and how such aid was spent within such local
governments;
(b) Which state agencies received funding pursuant to the Coronavirus
Aid, Relief, and Economic Security (CARES) Act of 2020, how much funding
was received, and how such funding was spent within such state agencies;
(c) Which school districts received funding pursuant to the Coronavi-
rus Aid, Relief, and Economic Security (CARES) Act of 2020, how much
funding was received, and how such funding was spent within such school
districts;
(d) Which small businesses received funding pursuant to the Coronavi-
rus Aid, Relief, and Economic Security (CARES) Act of 2020, how much
funding was received, and how such funding was spent by such businesses;
(e) Which large corporations within the state or with locations within
the state received funding pursuant to the Coronavirus Aid, Relief, and
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10634-01-5
S. 6100 2
Economic Security (CARES) Act of 2020, how much funding was received,
and how such funding was spent by such corporations or by such location
of such corporations within the state;
(f) Which hospitals, including both private and public hospitals,
received funding pursuant to the Coronavirus Aid, Relief, and Economic
Security (CARES) Act of 2020, how much funding was received, and how
such funding was spent by such hospitals; and
(g) Any other funding received by any entity within the state pursuant
to the Coronavirus Aid, Relief, and Economic Security (CARES) Act of
2020, how much funding was received, and how such funding was spent by
any such entity.
2. The comptroller may request proposals from independent auditors for
the purpose of fulfilling the provisions of this section. The requests
for proposals shall include a reference to the requirements for audits
conducted pursuant to this act. Any independent auditor selected by the
comptroller shall be selected in accordance with a competitive procedure
including an evaluation, based on quality and price factors, of those
proposals received in response to such requests for proposals.
3. Within one year of the effective date of this act, the comptroller
shall publish the results of the audit required under subdivision one of
this section publicly on the comptroller's website, along with a brief
description of the results thereof, and shall submit a copy to the
governor, the temporary president of the senate, the speaker of the
assembly, the chairs and ranking minority members of the senate finance
committee and the assembly ways and means committee.
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed January 15, 2027.