What's happening
This bill extends the timeframe for agencies to report on corrective actions from 90 to 180 days after an audit.
Why it matters
Gives state agencies more time to respond to audit findings. , potentially allowing for more thorough planning, consultation, and implementation of corrective actions before reporting back to oversight bodies.
May improve the quality and effectiveness of corrective action responses. , as agencies will have six months instead of three to address complex findings, coordinate across departments, or secure necessary resources.
Could delay public and legislative oversight. of how agencies are responding to audits, which might slow down the identification and resolution of persistent problems within state government.
Reflects recognition of the practical challenges agencies face. in enacting meaningful reforms, possibly leading to more realistic timelines and reducing the likelihood of rushed or superficial compliance.
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Who cares
Headline styles
Extend Audit Response Deadline
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 39
No co-sponsors yet.
History
- Substituted by A7794
- Ordered to third reading cal.1256
- Committee discharged and committed to rules
- Referred to finance
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.
Extend Audit Response Deadline
Signed by Governor · Sponsor Michele Titus
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5448
2019-2020 Regular Sessions
IN SENATE
May 1, 2019
Introduced by Sen. SKOUFIS -- (at request of the State Comptroller) -read twice and ordered printed, and when printed to be committed to the Committee on Finance
AN ACT to amend the executive law, in relation to the timeframe for implementation of recommendations included within final reports for corrective action
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 170 of the executive law, as added by chapter 218 of the laws of 1977, is amended to read as follows:
§ 170. Audit of agencies by the state comptroller; reports of corrective action. Whenever the state comptroller shall conduct an audit of the activities and operations of any department, bureau, board, commission, authority or any other agency or instrumentality, he or she shall submit a [tenative] tentative copy of a report of such audit to the head of the entity audited. The head of such entity may submit a written response to such tentative report within thirty days of the receipt thereof. The state comptroller shall thereafter submit a final report of such audit which shall contain a complete copy of the response, if any, submitted to the tentative report. If the final report makes recommendations for corrective action, the head of the entity audited shall report within [ninety] one hundred eighty days after receipt thereof to the governor, the state comptroller, the president, president pro tem and minority leader of the senate, the speaker, majority and minority leaders of the assembly, and the chairman and ranking minority members of the senate finance committee and the assembly ways and means committees of the state legislature what steps were taken to implement such recommendations, and, where recommendations were not implemented, the reasons therefor.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08970-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the executive law, in relation to the timeframe for implementation of recommendations included within final reports for corrective action
Purpose
The purpose of this legislation is to increase the amount of time within which a state agency or authority has to report on the implementation status of recommendations contained in an audit report from 90 to 180 days after the release of an audit report conducted by the Office of the State Comptroller (OSC). Under the current time frame, auditees often submit the same response that they previously submitted to the final report. With this change, auditees will now have sufficient time to include with their response the steps taken to implement the recommenda- tions contained in the Comptroller's audit report and, if recommenda- tions were not implemented, the reasons why. This proposed amendment will provide auditees with more time to take meaningful corrective action, provide stake holders with greater transparency about agencies' implementation of audit recommendations by providing information on actions agencies have taken to implement recommendations and provide auditors with better data with which to evaluate risk in state programs and operations when determining whether to conduct follow-up reviews and audits.
Summary of provisions
Section 1 of the proposal amends section 170 of the Executive Law.
Read the full memo (699 words)
Section 2 of the proposal sets forth an immediate effective date.
Justification
Audits of state agencies and authorities conducted by the State Comp- troller save tax dollars and improve programs and services affecting the public health, safety, and well-being. The Comptroller's audit recommen- dations provide actionable steps auditees can take to strengthen inter- nal controls and improve government operations. The true value of an audit is ultimately achieved not from the audit itself but through an effective response to audit recommendations.
An auditee's response to an audit provides valuable information on its plans to strengthen government programs and services and ultimately effectuate change for the public good. Audit recommendations may affect a critical aspect of .a program or impact an auditee's overall oper- ations. Significant audit recommendations require resources to plan and execute effective corrective action. This proposal to extend the length of time a State agency or authority is given to respond to audit recom- mendations from 90 days to 180 days will provide auditees with suffi- cient time to take action regarding implementing their corrective action plans.
Audits foster transparency by providing an independent assessment of government operations. Making audit results, as well as auditees' responses, available to the public, advocates, policymakers, and other stakeholders strengthens accountability while promoting civic engagement and good governance. Extending an auditee's response time by an addi- tional 90 days better positions an auditee to make substantive progress responding to audit recommendations as well as to make additional progress before publicly communicating action taken towards improve- ments. Lengthening the response time to an audit will allow auditees' to further prepare responses to recommendations that provide stakeholders with better information for decision-making while providing OSC with better information to assess the implementation status of recommenda- tions, an important consideration for audit planning and following-up on audits.
This proposal is consistent with other audit organizations policies. OSC surveyed the National Association of State Auditors, Comptrollers and Treasurers (NASACT) to collect data on other state government audit entities procedures for monitoring the implementation status of audit recommendations. 21 State entities responded to the survey. Of those requiring corrective action (16/21), the majority (10/16) give auditees 6 or more months to provide an update on the implementation status of recommendations (5 provide auditees with 3 months or less and 1 varies; 5 aren't required/applicable).
Finally, it should be noted that New York City agencies and interstate public authorities (i.e. the Port Authority) are not governed by Execu- tive Law Section 170 and are not required to provide a 90-Day Response.
The State Comptroller urges the passage of this proposed legislation.
Prior legislative history
A.11012 of 2018 (Passed Assembly)
Fiscal implications for state
Overall, the fiscal impact of this proposal would be negligible because it requires neither the State Comptroller nor auditee to expend addi- tional resources to implement.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.