Assembly Bill A6508

2019-2020 Legislative Session

Relates to the school district internal audit function

download bill text pdf

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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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2019-A6508 (ACTIVE) - Details

See Senate Version of this Bill:
S5584
Current Committee:
Assembly Education
Law Section:
Education Law
Laws Affected:
Amd §2116-b, Ed L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7155
2017-2018: A6566, S3962
2021-2022: A9463, S1369

2019-A6508 (ACTIVE) - Summary

Relates to the school district internal audit function; requires a biennial review and update of the risk assessment of district operations.

2019-A6508 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6508
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 8, 2019
                                ___________
 
 Introduced by M. of A. THIELE -- read once and referred to the Committee
   on Education
 
 AN  ACT  to  amend the education law, in relation to the school district
   internal audit function
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Subdivision  1 of section 2116-b of the education law, as
 added by chapter 263 of the laws of 2005, is amended 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 BIENNIAL review and update of such risk assessment; and (c) prepa-
 ration of reports, at least annually or more frequently as the  trustees
 or board of education may direct, which analyze significant risk assess-
 ment findings, recommend changes for strengthening controls and reducing
 identified  risks,  and  specify  timeframes  for implementation of such
 recommendations.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10451-01-9

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