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.