Bill Text: NY A02258 | 2011-2012 | General Assembly | Introduced

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Bill Title: Provides for follow-up reviews by the state comptroller to examine the implementation status of recommendations of previously conducted audits; requires audited agencies to continue to provide 90 day updates to all recipients of the initial 90 day report until all recommendations to which it concurs have been implemented.

Spectrum: Partisan Bill (Democrat 27-0)

Status: (Introduced - Dead) 2012-01-04 - referred to governmental operations [A02258 Detail]

Download: New_York-2011-A02258-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2258
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 14, 2011
                                      ___________
       Introduced  by  M.  of  A.  BRENNAN, DINOWITZ, ORTIZ, COLTON, SCHROEDER,
         CLARK, ENGLEBRIGHT, KAVANAGH, WEPRIN -- Multi-Sponsored by -- M. of A.
         ABBATE, GALEF, GOTTFRIED, GUNTHER, JACOBS, JAFFEE,  LANCMAN,  LATIMER,
         MAISEL,  MARKEY,  MAYERSOHN, McENENY, MILLMAN, PHEFFER, REILLY, ROSEN-
         THAL, SCARBOROUGH, SWEENEY -- 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.
                                                                  LBD04784-01-1
       A. 2258                             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.