Assembly Bill A9463

2021-2022 Legislative Session

Relates to the school district internal audit function

download bill text pdf

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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2021-A9463 (ACTIVE) - Details

See Senate Version of this Bill:
S1369
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
2019-2020: A6508, S5584

2021-A9463 (ACTIVE) - Summary

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

2021-A9463 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9463
 
                           I N  A S S E M B L Y
 
                               March 7, 2022
                                ___________
 
 Introduced  by  M. of A. THIELE, PAULIN -- 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.
                                                            LBD03607-01-1

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