S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5425
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2023
                                ___________
 
 Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Transportation
 
 AN ACT to amend the vehicle and traffic law and the  public  authorities
   law, in relation to congestion pricing in New York city, and repealing
   certain provisions of the vehicle and traffic law, the public authori-
   ties  law, the public officers law, the tax law, and subpart A of part
   ZZZ of chapter 59 of the laws of 2019, amending the vehicle and  traf-
   fic  law  and  the  public  authorities law relating to establishing a
   central business district tolling program in the city of New York  and
   amending  the  public  officers  law  relating  to  confidentiality of
   certain public records, relating thereto (Part A); and  to  amend  the
   public  authorities  law,  in relation to commissioning an independent
   forensic audit  of  the  metropolitan  transportation  authority;  and
   providing for the repeal of such provisions upon the expiration there-
   of (Part B)
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act enacts into law components of legislation relating
 to the metropolitan transportation authority. Each component  is  wholly
 contained  within  a Part identified as Parts A through B. The effective
 date for each particular provision contained within  such  Part  as  set
 forth  in  the  last  section of such Part. Any provision in any section
 contained within a Part, including the effective date of the Part, which
 makes a reference to a section "of this act", when  used  in  connection
 with that particular component, shall be deemed to mean and refer to the
 corresponding  section  of the Part in which it is found. Section two of
 this act sets forth the general effective date of this act.
 
                                  PART A
 
   Section 1. Article 44-C of the vehicle and traffic law is REPEALED.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09024-01-3
              

 S. 5425                             2
 
   § 2. Subdivision 4 of section 1630 of the vehicle and traffic law,  as
 amended  by section 2 of subpart A of part ZZZ of chapter 59 of the laws
 of 2019, is amended to read as follows:
   4.  Charging of tolls, taxes, fees, licenses or permits for the use of
 the highway or any of its parts [or entry into or remaining  within  the
 central  business  district  established by article forty-four-C of this
 chapter], where the imposition thereof is authorized by law.
   § 3. Paragraph (s) of subdivision 9  of  section  553  of  the  public
 authorities law is REPEALED.
   §  4. Subdivision 12-a of section 553 of the public authorities law is
 REPEALED.
   § 5. Section 553-j of the public authorities law is REPEALED.
   § 6. Paragraph (p) of subdivision 2 of section 87 of the public  offi-
 cers  law, as added by section 7 of subpart A  of part ZZZ of chapter 59
 of the laws of 2019, is REPEALED.
   § 7. Section 553-k of the public authorities law is REPEALED.
   § 8. Sections 9, 10, and 11 of subpart A of part ZZZ of chapter 59  of
 the  laws  of  2019, amending the vehicle and traffic law and the public
 authorities law relating to establishing  a  central  business  district
 tolling program in the city of New York and amending the public officers
 law relating to confidentiality of certain public records, are REPEALED.
   §  9.  Section  566-a  of  the  public  authorities law, as amended by
 section 12 of subpart A of part ZZZ of chapter 59 of the laws  of  2019,
 is amended to read as follows:
   §  566-a. Tax contract by the state. 1. It is hereby found, determined
 and declared that the authority and the carrying out  of  its  corporate
 purposes  is  in all respects for the benefit of the people of the state
 of New York, for the improvement of their health, welfare  and  prosper-
 ity, and, in the case of some of the said purposes, for the promotion of
 their  traffic,  and  that said purposes are public purposes and, in the
 case of those purposes which consist  of  vehicular  bridges,  vehicular
 tunnels  and approaches thereto [and the central business district toll-
 ing program], the project is an essential part  of  the  public  highway
 system  and  the  authority will be performing an essential governmental
 function in the exercise of the powers conferred by this title, and  the
 state  of New York covenants with the purchasers and with all subsequent
 holders and transferees of bonds issued after  January  first,  nineteen
 hundred  thirty-nine by the authority pursuant to this title, in consid-
 eration of the acceptance of any payment for the bonds that the bonds of
 the authority issued after January first, nineteen  hundred  thirty-nine
 pursuant  to this title and the income therefrom, and all moneys, funds,
 tolls and other revenues pledged to pay or secure the  payment  of  such
 bonds,  shall at all times be free from taxation except for estate taxes
 and taxes on transfers by or in contemplation of death.
   2. Nothing herein shall be construed to repeal or  supersede  any  tax
 exemptions heretofore or hereafter granted by general or other laws.
   §  10.  Subsection  (jjj)  of  section 606 of the tax law, as added by
 section 1 of subpart F of part ZZZ of chapter 59 of the laws of 2019, is
 REPEALED.
   § 11. This act shall take effect immediately.
 
                                  PART B
 
   Section 1. The public authorities law  is  amended  by  adding  a  new
 section 1265-c to read as follows:
 S. 5425                             3
 
   §  1265-C.  INDEPENDENT  FORENSIC  AUDIT. 1. NOTWITHSTANDING ANY OTHER
 PROVISION OF LAW, THE AUTHORITY SHALL, WITHIN SIXTY DAYS OF  THE  EFFEC-
 TIVE DATE OF THIS SECTION AND AT ITS OWN EXPENSE, CONTRACT WITH A CERTI-
 FIED PUBLIC ACCOUNTING FIRM FOR THE PROVISION OF AN INDEPENDENT, COMPRE-
 HENSIVE,  FORENSIC AUDIT OF THE AUTHORITY. SUCH AUDIT SHALL BE PERFORMED
 IN ACCORDANCE WITH GENERALLY  ACCEPTED  GOVERNMENT  AUDITING  STANDARDS.
 SUCH  AUDIT  SHALL  BE INDEPENDENT OF AND IN ADDITION TO THE INDEPENDENT
 AUDIT OF  THE  AUTHORITY  CONDUCTED  PURSUANT  TO  SECTION  TWENTY-EIGHT
 HUNDRED TWO OF THIS CHAPTER.
   2.  THE  CERTIFIED  INDEPENDENT  PUBLIC  ACCOUNTING FIRM PROVIDING THE
 AUTHORITY'S INDEPENDENT, COMPREHENSIVE, FORENSIC AUDIT SHALL BE  PROHIB-
 ITED  FROM  PROVIDING  AUDIT  SERVICES IF THE LEAD OR COORDINATING AUDIT
 PARTNER HAVING PRIMARY RESPONSIBILITY FOR THE AUDIT, OR THE AUDIT  PART-
 NER  RESPONSIBLE  FOR  REVIEWING THE AUDIT, HAS PERFORMED AUDIT SERVICES
 FOR THE AUTHORITY WITHIN ANY OF THE TEN PREVIOUS  FISCAL  YEARS  OF  THE
 AUTHORITY.
   3.  THE  CERTIFIED  INDEPENDENT  ACCOUNTING  FIRM PERFORMING THE AUDIT
 PURSUANT TO THIS SECTION SHALL BE PROHIBITED FROM PERFORMING ANY NON-AU-
 DIT SERVICES FOR THE AUTHORITY CONTEMPORANEOUSLY WITH SUCH AUDIT.
   4. IT  SHALL  BE  PROHIBITED  FOR  THE  CERTIFIED  INDEPENDENT  PUBLIC
 ACCOUNTING  FIRM  TO  PERFORM FOR THE AUTHORITY ANY AUDIT SERVICE IF THE
 CHIEF EXECUTIVE OFFICER, COMPTROLLER,  CHIEF  FINANCIAL  OFFICER,  CHIEF
 ACCOUNTING OFFICER OR ANY OTHER PERSON SERVING IN AN EQUIVALENT POSITION
 IN  THE  AUTHORITY WAS AN EMPLOYEE, CONSULTANT OR INDEPENDENT CONTRACTOR
 OF SUCH CERTIFIED INDEPENDENT PUBLIC ACCOUNTING FIRM AND PARTICIPATED IN
 ANY CAPACITY IN THE AUDIT OF THE AUTHORITY AT ANY TIME IN THE PAST.
   5. THE CERTIFIED INDEPENDENT  PUBLIC  ACCOUNTING  FIRM  CONTRACTED  TO
 PERFORM  THE INDEPENDENT, COMPREHENSIVE, FORENSIC AUDIT OF THE AUTHORITY
 PURSUANT TO THIS SECTION SHALL, ON OR BEFORE JANUARY FIRST, TWO THOUSAND
 TWENTY-SIX, REPORT ITS FINDINGS, CONCLUSIONS AND RECOMMENDATIONS TO  THE
 GOVERNOR,  THE STATE COMPTROLLER, THE TEMPORARY PRESIDENT OF THE SENATE,
 THE SPEAKER OF THE ASSEMBLY, THE CHAIR AND RANKING  MINORITY  MEMBER  OF
 THE  SENATE  FINANCE COMMITTEE, THE CHAIR AND RANKING MINORITY MEMBER OF
 THE ASSEMBLY WAYS AND MEANS COMMITTEE, THE CHAIRS AND  RANKING  MINORITY
 MEMBERS  OF  THE  SENATE  AND THE ASSEMBLY CORPORATIONS, AUTHORITIES AND
 COMMISSIONS COMMITTEES, AND THE CHAIRS AND RANKING MINORITY  MEMBERS  OF
 THE SENATE AND THE ASSEMBLY TRANSPORTATION COMMITTEES.
   §  2.  This  act shall take effect immediately and shall expire and be
 deemed repealed January 2, 2026.
   § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
 sion, section or part of this act shall be  adjudged  by  any  court  of
 competent  jurisdiction  to  be invalid, such judgment shall not affect,
 impair, or invalidate the remainder thereof, but shall  be  confined  in
 its  operation  to the clause, sentence, paragraph, subdivision, section
 or part thereof directly involved in the controversy in which such judg-
 ment shall have been rendered. It is hereby declared to be the intent of
 the legislature that this act would  have  been  enacted  even  if  such
 invalid provisions had not been included herein.
   §  3.  This act shall take effect immediately; provided, however, that
 the applicable effective date of Parts A through B of this act shall  be
 as specifically set forth in the last section of such Parts.