Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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Jan 08, 2014 |
referred to local government |
Jan 09, 2013 |
referred to local government |
Senate Bill S1601
2013-2014 Legislative Session
Sponsored By
(R, IP) Senate District
Archive: Last Bill Status - In Senate Committee Local Government Committee
- Introduced
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- In Committee Assembly
- In Committee Senate
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- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
2013-S1601 (ACTIVE) - Details
2013-S1601 (ACTIVE) - Sponsor Memo
BILL NUMBER:S1601 TITLE OF BILL: An act to amend the general municipal law, in relation to the writing of responses to audit findings and recommendations PURPOSE OR GENERAL IDEA OF BILL: To improve the efficacy of audits of municipal corporations, industrial development agencies (IDAs), districts, agencies by requiring written responses to reports of examination by the Office of the State Comptroller, reports of external audits performed by independent public accountants or management letters prepared in conjunction with such external audits. SUMMARY OF PROVISIONS: Section one of this bill would modify the current requirement for public notice of the filing of an audit report. Instead of language stating that the audited local entity or activity could, in its discretion, prepare a response, the notice would have to expressly state the requirement to respond, in writing, to the audit report. Section two of the bill would require a written response by the governing board to audits of municipal corporations, industrial development agencies, districts, agencies. Presently, the governing
2013-S1601 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1601 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sen. GRISANTI -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the general municipal law, in relation to the writing of responses to audit findings and recommendations THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (a) of subdivision 2 of section 35 of the general municipal law, as amended by chapter 692 of the laws of 1989, is amended to read as follows: (a) Within ten days after the filing of a report of examination performed by the office of the state comptroller, a report of an external audit performed by an independent public accountant or any management letter prepared in conjunction with such an external audit with the clerk of the municipal corporation, industrial development agency, district, agency or activity, or with the secretary if there is no clerk, he OR SHE shall give public notice thereof in substantially the following form: "Notice is hereby given that the fiscal affairs of (name of municipal corporation, industrial development agency, district, agency or activity) for the period beginning on............... and ending on..............., have been examined by (the office of the state comptroller or an independent public accountant), and that the (report of examination performed by the office of the state comptroller or report of, or management letter prepared in conjunction with, the external audit by the independent public accountant) has been filed in my office where it is available as a public record for inspection by all interested persons. Pursuant to section thirty-five of the general municipal law, the governing board of (name of municipal corporation, district, agency or activity) [may, in its discretion,] IS REQUIRED TO prepare a written response to ANY FINDINGS, INCLUDING ANY ADVERSE OPIN- ION ON THE FAIR PRESENTATION OF FINANCIAL STATEMENTS, AND ANY RECOMMEN- EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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