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S1051Senate2015-2016 SessionSame asA4345

Extends provisions for internal audits by school districts from annually to every five years

Sponsor Michael H. RanzenhoferSD-61+6 co-sponsorsAffects Education
Status
In Assembly Committee
Education
Impact
Pending
Passage
Pending

Bill progress

Step 5 of 7

In Assembly · Education

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Sponsors

Primary sponsor
Michael H. Ranzenhofer

Senator · Senate District 61

Chair, Corporations, Authorities And Commissions

History

  1. Referred to education
  2. Delivered to assembly
  3. Passed senateVote 54–6
  4. Advanced to third reading
  5. 2nd report cal.
  6. 1st report cal.1381
  7. Reported and committed to finance
  8. Referred to education
  9. Returned to senate
  10. Died in assembly
  11. Referred to education
  12. Delivered to assembly
Show 4 earlier actions
  1. Passed senateVote 59–3
  2. Ordered to third reading cal.707
  3. Committee discharged and committed to rules
  4. Referred to education

Companion bill

The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.

A4345Assembly

Extends provisions for internal audits by school districts from annually to every five years

In Assembly Committee · Education · Sponsor Robin Schimminger

Full text

The text isn't available here yet. Check nysenate.gov.

Sponsor's memo

BILL NUMBER:S1051

Title of bill

An act to amend the education law, in relation to extending provisions for internal audits by school districts from annually to every five years

Purpose or general idea of bill

To reduce the duplicative and onerous requirement of both internal and external annual audits.

Summary of specific provisions

Section 1 - amends subdivisions one and seven of section 2116-b of the Education Law, as added by Chapter 263 of the Laws of 2005 to change the requirement mandated by this section for school districts to perform internal audits annually to require such audit every five years.

Section 2 - provides that this act shall become effective take effect on the first day of July next succeeding the date on which it shall have become law.

Justification

School districts are required by Education Law 2116-a to obtain annual external audits. The requirement that they also perform an internal audit each year, essentially duplicating the same efforts put into the external audit, is wasteful and represents an unfunded mandate that puts yet one more financial burden on school districts that are facing challenging reductions in state aid. In addition to the annual external audits, school districts also must deal with regular audits by the Comptroller. One district has reported that within one twelve month span, they had to tear business office workers away from their usual duties to work with auditors for five separate audits - two internal audits, two external audits and one Comptroller audit. It is critical that the state begin to reduce wasteful and duplicative mandates on our schools to reduce costs, and by extension, real property taxes on our residents and businesses.

Prior legislative history

2011-12 - S.4486/A.8404 -- PASSED SEN/Education 2013-14 - S.2501/A.4166 - EDUCATION/Education

Fiscal implications

Savings to school districts across the state.

Effective date

This act shall take effect on the first day of July next succeeding the date on which it shall have become law.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.