Bill Text: NY A05717 | 2009-2010 | General Assembly | Introduced

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Bill Title: An act to amend the executive law, in relation to audit and follow-up reviews of agencies by the state comptroller and reports of corrective action

Spectrum: Partisan Bill (Democrat 27-0)

Status: (Introduced - Dead) 2010-01-06 - referred to governmental operations [A05717 Detail]

Download: New_York-2009-A05717-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5717
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 19, 2009
                                      ___________
       Introduced  by  M.  of  A.  BRENNAN, DINOWITZ, ORTIZ, FIELDS, EDDINGTON,
         COLTON, SCHROEDER, JOHN, CLARK, ENGLEBRIGHT, KAVANAGH  --  Multi-Spon-
         sored  by  --  M.  of  A. DelMONTE, GALEF, GOTTFRIED, GUNTHER, JACOBS,
         JAFFEE, LANCMAN, LATIMER, MAISEL, MARKEY, McENENY,  MILLMAN,  PHEFFER,
         REILLY,  ROSENTHAL,  SCARBOROUGH  --  read  once  and  referred to the
         Committee on Governmental Operations
       AN ACT to amend the executive law, in relation to  audit  and  follow-up
         reviews of agencies by the state comptroller and reports of corrective
         action
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Section 170 of the executive law, as added by  chapter  218
    2  of the laws of 1977, is amended to read as follows:
    3    S 170. Audit  AND  FOLLOW-UP  REVIEWS  of  agencies by the state comp-
    4  troller; reports of corrective action. 1. Whenever the state comptroller
    5  shall conduct an audit of the activities and operations of  any  depart-
    6  ment,  bureau,  board,  commission,  authority  or  any  other agency or
    7  instrumentality, he OR SHE shall submit a [tenative]  DRAFT  copy  of  a
    8  report of such audit to the head of the entity audited. The head of such
    9  entity  may  submit  a written response to such [tentative] DRAFT report
   10  within thirty days of the receipt thereof. The state  comptroller  shall
   11  thereafter  submit  a  final  report of such audit which shall contain a
   12  complete copy of the response, if  any,  submitted  to  the  [tentative]
   13  DRAFT  report.  If the final report makes recommendations for corrective
   14  action, the head of the entity audited shall report within  ninety  days
   15  after  receipt  thereof  to  the  governor,  the state comptroller, the
   16  TEMPORARY president  OF THE SENATE, [president pro tem and]  THE minori-
   17  ty leader of the senate, the speaker, majority and minority  leaders  of
   18  the  assembly,  and  the  chairman  and  ranking minority members of the
   19  senate finance committee and the assembly ways and means  committees  of
   20  the  state legislature what steps were taken to implement such recommen-
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02900-01-9
       A. 5717                             2
    1  dations, and, where recommendations were not  implemented,  the  reasons
    2  therefor,  INCLUDING  WHETHER  ALTERNATE  ACTIONS  HAVE  BEEN TAKEN THAT
    3  ESSENTIALLY MEET THE AUDITOR'S INTENT OR CIRCUMSTANCES HAVE CHANGED  AND
    4  THE  RECOMMENDATIONS  ARE  NO  LONGER  VALID. SUCH REPORTS BY THE AGENCY
    5  AUDITED SHALL CONTINUE TO BE MADE AS HEREIN PROVIDED EVERY  NINETY  DAYS
    6  UNTIL  ALL RECOMMENDATIONS TO WHICH THE AUDITED AGENCY CONCURS ARE FULLY
    7  IMPLEMENTED OR UNTIL CIRCUMSTANCES HAVE CHANGED AND THE  RECOMMENDATIONS
    8  ARE NO LONGER APPLICABLE.
    9    2.  THE STATE COMPTROLLER MAY CONDUCT FOLLOW-UP REVIEWS TO EXAMINE THE
   10  IMPLEMENTATION STATUS OF RECOMMENDATIONS OF PREVIOUSLY CONDUCTED  AUDITS
   11  OF  ANY  DEPARTMENT,  BUREAU,  BOARD, COMMISSION, AUTHORITY OR ANY OTHER
   12  AGENCY OR INSTRUMENTALITY. WHEN CONDUCTING A FOLLOW-UP REVIEW, THE STATE
   13  COMPTROLLER SHALL DETERMINE  WHETHER  SUCH  RECOMMENDATIONS  WERE  FULLY
   14  IMPLEMENTED,  PARTIALLY  IMPLEMENTED,  NOT IMPLEMENTED AT ALL OR WERE NO
   15  LONGER APPLICABLE. THE STATE COMPTROLLER  SHALL  THEREAFTER  SUBMIT  THE
   16  FOLLOW-UP REVIEW TO THE AGENCY AUDITED. IF THE FOLLOW-UP REVIEW INCLUDES
   17  UNIMPLEMENTED  RECOMMENDATIONS  FOR  CORRECTIVE  ACTION  AND  THE AGENCY
   18  CONCURS WITH SUCH RECOMMENDATIONS, THE HEAD OF THE AUDITED AGENCY SHALL,
   19  WITHIN NINETY DAYS AFTER RECEIVING THE FOLLOW-UP REVIEW, REPORT  TO  THE
   20  AFOREMENTIONED  STATE  ENTITIES  WHAT  STEPS WERE TAKEN TO IMPLEMENT THE
   21  RECOMMENDATIONS AND WHERE THE RECOMMENDATIONS WERE NOT IMPLEMENTED,  THE
   22  REASON  THEREFOR,  INCLUDING  WHETHER  ALTERNATE ACTIONS HAVE BEEN TAKEN
   23  THAT ESSENTIALLY MEET THE AUDITORS' INTENT OR CIRCUMSTANCES HAVE CHANGED
   24  AND THE RECOMMENDATIONS ARE NO LONGER VALID. SUCH REPORTS BY THE  AGENCY
   25  AUDITED  SHALL  CONTINUE  TO  BE  MADE AS PROVIDED IN THIS SECTION EVERY
   26  NINETY DAYS UNTIL ALL RECOMMENDATIONS ARE  FULLY  IMPLEMENTED  OR  UNTIL
   27  CIRCUMSTANCES  HAVE CHANGED AND THE RECOMMENDATIONS ARE NO LONGER APPLI-
   28  CABLE.
   29    S 2. This act shall take effect on the ninetieth day  after  it  shall
   30  have become a law.