Bill Text: NY A06264 | 2023-2024 | General Assembly | Introduced
Bill Title: Requires annual audits of the use of statewide opioid settlement funds by the office of alcoholism and substance abuse.
Spectrum: Moderate Partisan Bill (Republican 7-1)
Status: (Introduced) 2024-05-23 - enacting clause stricken [A06264 Detail]
Download: New_York-2023-A06264-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6264 2023-2024 Regular Sessions IN ASSEMBLY 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: 1 Section 1. The mental hygiene law is amended by adding a new section 2 25.19 to read as follows: 3 § 25.19 Independent audit of statewide opioid settlements. 4 1. At least once every year, the comptroller, the attorney general and 5 the independent certified public accountants selected pursuant to this 6 section shall conduct audits of the internal controls of the use of 7 statewide opioid settlements by the office of addiction services and 8 supports. Such audits shall be performed in accordance with generally 9 accepted government auditing standards and shall include a report on 10 whether the office's internal controls are established and functioning 11 in a manner that provides reasonable assurance that they meet the objec- 12 tives of internal control as defined in section nine hundred fifty of 13 the executive law. Such report shall identify internal controls both 14 evaluated and not evaluated and shall identify internal control weak- 15 nesses that have not been corrected and actions that are recommended to 16 correct such weaknesses. If any such internal control weaknesses are 17 significant or material with respect to such departments, the independ- 18 ent auditors shall so state. The comptroller and the attorney general 19 shall make available to the public the results of such audits, including 20 any related management letters. The comptroller and attorney general and 21 any officer or employee of such departments shall make available upon 22 requests to such independent certified public accountants all books and 23 records relevant to such independent audits. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07571-01-3A. 6264 2 1 2. The comptroller and the attorney general shall request proposals 2 from independent certified public accountants for audits of the internal 3 controls of their respective departments. Such request for proposals 4 shall include a reference to the requirements for audits conducted 5 pursuant to subdivision one of this section. The comptroller and attor- 6 ney general shall select such independent auditors in accordance with a 7 competitive procedure including an evaluation, based on quality and 8 price factors, or any proposals received in response to such requests 9 for proposals. 10 3. Whenever the comptroller or the comptroller's appointee is a member 11 of any board, commission, committee, council, or corporation, which 12 constitutes a state agency, the governing body of such board, commis- 13 sion, committee, council, or corporation shall select an independent 14 auditor for the purpose of conducting audits of internal controls in 15 accordance with this section. 16 § 2. Subdivision (c) of section 19.09 of the mental hygiene law, as 17 added by chapter 223 of the laws of 1992, is amended to read as follows: 18 (c) (1) In conducting any investigation, audit, financial review, 19 inspection, or hearing, the commissioner may subpoena witnesses, compel 20 their attendance, administer oaths to witnesses, examine witnesses under 21 oath, and require the production of any books or papers deemed relevant 22 to the investigation, inspection, or hearing. Subpoenas issued shall be 23 regulated by the civil practice law and rules. The confidentiality of 24 information obtained by the commissioner from patients' records shall be 25 maintained in accordance with state and federal law. 26 (2) The commissioner shall make available upon request to the state 27 comptroller, the attorney general, and the independent certified public 28 accountants completing annual audits, pursuant to section 25.19 of this 29 title, all books and records relevant to such independent audits. 30 § 3. Paragraph a of subdivision 2-b of section 8 of the state finance 31 law, as added by chapter 510 of the laws of 1999, is amended to read as 32 follows: 33 a. Either as part of one or more audits, or separately, conducting 34 periodic audits of internal controls and operations of state agencies 35 (other than those state agencies for which an audit is required pursuant 36 to sections nine hundred fifty-three and nine hundred fifty-four of the 37 executive law) and of covered authorities. Audits of statewide opioid 38 settlements shall be conducted annually pursuant to section 25.19 of the 39 mental hygiene law. All such audits shall be performed in accordance 40 with generally accepted government auditing standards. Nothing in the 41 New York state governmental accountability, audit and internal control 42 act shall be deemed to diminish or impair the comptroller's power to 43 audit and authority to supervise accounts under articles V and X of the 44 state constitution and this chapter. The audits shall identify internal 45 control weaknesses that have not been corrected and actions that are 46 recommended to correct these weaknesses. If any such internal control 47 weaknesses are significant or material with respect to the operations of 48 the agency that is the subject of the audit, the comptroller shall so 49 state. The comptroller shall make available to the public the results of 50 any such audits. 51 § 4. Section 63 of the executive law is amended by adding a new subdi- 52 vision 17 to read as follows: 53 17. Conduct an annual audit of statewide opioid settlements pursuant 54 to the provisions of section 25.19 of the mental hygiene law. 55 § 5. This act shall take effect immediately.
