Senate Bill S2502B

2013-2014 Legislative Session

Makes internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies

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Sponsored By

Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2013-S2502 - Details

Current Committee:
Assembly Education
Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in Other Legislative Sessions:
2011-2012: S4556
2015-2016: S1052
2017-2018: S2641
2019-2020: S3901

2013-S2502 - Summary

Makes internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies; provides that where deficiencies are found, school districts shall perform bi-annual internal audits until the comptroller conducts another audit of such school district.

2013-S2502 - Sponsor Memo

2013-S2502 - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2502

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 18, 2013
                               ___________

Introduced  by  Sens. RANZENHOFER, DeFRANCISCO -- read twice and ordered
  printed, and when printed to be committed to the Committee  on  Educa-
  tion

AN  ACT to amend the education law, in relation to making internal audit
  functions optional by school districts unless an audit  by  the  comp-
  troller reveals deficiencies

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivisions 1, 2 and 7 of section 2116-b of the  education
law,  as added by chapter 263 of the laws of 2005, are amended and a new
subdivision 8 is added to read as follows:
  1. No later than July first, two thousand six,  each  school  district
shall  establish  an internal audit function to be in operation no later
than the following December thirty-first. Such function  shall  include:
(a)  development  of a risk assessment of district operations, including
but not limited to, a review of financial policies  and  procedures  and
the  testing and evaluation of district internal controls; (b) [an annu-
al] A review and update of such risk assessment; and (c) preparation  of
reports[,  at least annually or more frequently as the trustees or board
of education may direct,]  which  analyze  significant  risk  assessment
findings,  recommend  changes  for  strengthening  controls and reducing
identified risks, and specify  timeframes  for  implementation  of  such
recommendations.
  2. School districts of less than eight teachers, school districts with
actual general fund expenditures totaling less than five million dollars
in  the previous school year, or school districts with actual enrollment
of less than three hundred students in the previous school year shall be
exempt  from  this  requirement.  Any  school  district  claiming   such
exemption  shall [annually] certify to the commissioner that such school
district meets the requirements set forth in this subdivision.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05240-01-3

co-Sponsors

2013-S2502A - Details

Current Committee:
Assembly Education
Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in Other Legislative Sessions:
2011-2012: S4556
2015-2016: S1052
2017-2018: S2641
2019-2020: S3901

2013-S2502A - Summary

Makes internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies; provides that where deficiencies are found, school districts shall perform bi-annual internal audits until the comptroller conducts another audit of such school district.

2013-S2502A - Sponsor Memo

2013-S2502A - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2502--A
    Cal. No. 226

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 18, 2013
                               ___________

Introduced  by  Sens. RANZENHOFER, DeFRANCISCO -- read twice and ordered
  printed, and when printed to be committed to the Committee  on  Educa-
  tion  --  reported  favorably  from  said  committee, ordered to first
  report, amended on first  report,  ordered  to  a  second  report  and
  ordered reprinted, retaining its place in the order of second report

AN  ACT to amend the education law, in relation to making internal audit
  functions optional by school districts unless an audit  by  the  comp-
  troller reveals deficiencies

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivisions 1, 2 and 7 of section 2116-b of the  education
law,  as added by chapter 263 of the laws of 2005, are amended and a new
subdivision 8 is added to read as follows:
  1. No later than July first, two thousand six,  each  school  district
shall  establish  an internal audit function to be in operation no later
than the following December thirty-first. Such function  shall  include:
(a)  development  of a risk assessment of district operations, including
but not limited to, a review of financial policies  and  procedures  and
the  testing and evaluation of district internal controls; (b) [an annu-
al] A review and update of such risk assessment; and (c) preparation  of
reports[,  at least annually or more frequently as the trustees or board
of education may direct,]  which  analyze  significant  risk  assessment
findings,  recommend  changes  for  strengthening  controls and reducing
identified risks, and specify  timeframes  for  implementation  of  such
recommendations.
  2. School districts of less than eight teachers, school districts with
actual general fund expenditures totaling less than five million dollars
in  the previous school year, or school districts with actual enrollment
of less than three hundred students in the previous school year shall be
exempt  from  this  requirement.  Any  school  district  claiming   such

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05240-02-3

co-Sponsors

2013-S2502B (ACTIVE) - Details

Current Committee:
Assembly Education
Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in Other Legislative Sessions:
2011-2012: S4556
2015-2016: S1052
2017-2018: S2641
2019-2020: S3901

2013-S2502B (ACTIVE) - Summary

Makes internal audit functions optional by school districts unless an audit by the comptroller reveals deficiencies; provides that where deficiencies are found, school districts shall perform bi-annual internal audits until the comptroller conducts another audit of such school district.

2013-S2502B (ACTIVE) - Sponsor Memo

2013-S2502B (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2502--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 18, 2013
                               ___________

Introduced  by  Sens.  RANZENHOFER, DeFRANCISCO, MARCHIONE -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Education -- reported favorably from  said  committee,  ordered  to
  first  report, amended on first report, ordered to a second report and
  ordered reprinted, retaining its place in the order of  second  report
  -- recommitted to the Committee on Education in accordance with Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the education law, in relation to making internal  audit
  functions  optional  by  school districts unless an audit by the comp-
  troller reveals deficiencies

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subdivisions 1, 2 and 7 of section 2116-b of the education
law, subdivisions 1 and 7 as added by chapter 263 of the laws  of  2005,
and subdivision 2 as amended by section 4 of part A of chapter 57 of the
laws  of  2013,  are amended and a new subdivision 8 is added to read as
follows:
  1. No later than July first, two thousand six,  each  school  district
shall  establish  an internal audit function to be in operation no later
than the following December thirty-first. Such function  shall  include:
(a)  development  of a risk assessment of district operations, including
but not limited to, a review of financial policies  and  procedures  and
the  testing and evaluation of district internal controls; (b) [an annu-
al] A review and update of such risk assessment; and (c) preparation  of
reports[,  at least annually or more frequently as the trustees or board
of education may direct,]  which  analyze  significant  risk  assessment
findings,  recommend  changes  for  strengthening  controls and reducing
identified risks, and specify  timeframes  for  implementation  of  such
recommendations.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05240-03-4

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