What's happening
This bill updates requirements for state single audits by aligning thresholds and reporting deadlines with current federal regulations.
Why it matters
Modernizes audit thresholds. By tying the state audit requirement threshold to the federal standard (as updated in 2 CFR 200.501(a)), the bill ensures that municipalities and public authorities are only subject to state audits when they meet current federal spending levels, potentially reducing unnecessary audits for smaller entities.
Reduces administrative burden. Aligning state and federal audit requirements means eligible entities can streamline their compliance processes, as they will no longer need to track and comply with two different audit thresholds and reporting dates.
Extends reporting deadline. The annual report on the costs and benefits of the audit program is now due October 31 instead of October 15, providing the Department of Transportation with more time to gather and analyze data—potentially improving the quality and usefulness of the report.
Keeps state oversight in step with federal practice. By referencing federal regulations as they are amended, the law will automatically stay current with any future changes, reducing the need for further legislative updates and maintaining consistency with federal oversight standards.
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Who cares
Headline styles
Update State Audit Rules
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A7945A
- Ordered to third reading cal.1829
- Committee discharged and committed to rules
- Print number 6169a
- Amend and recommit to transportation
- Referred to transportation
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.
Update Audit Requirements
Signed by Governor · Sponsor William Magnarelli
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6169--A
2019-2020 Regular Sessions
IN SENATE
May 21, 2019
Introduced by Sen. KENNEDY -- (at request of the Department of Transportation) -- read twice and ordered printed, and when printed to be committed to the Committee on Transportation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the transportation law, in relation to the state single audit program
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The opening paragraph of subdivision 1 and subdivision 6 of section 21 of the transportation law, the opening paragraph of subdivision 1 as added by chapter 279 of the laws of 1998, and subdivision 6 as amended by chapter 100 of the laws of 1999, are amended to read as follows:
Municipalities and public authorities that are required in any fiscal year to have a federal single audit performed under paragraph (a) of part 200.501 of title 2 of the code of federal regulations as amended from time to time, and that expend in excess of [one hundred thousand dollars] the dollar amount provided in 2 CFR 200.501(a) as amended from time to time in any fiscal year from funds provided through state transportation programs, projects, grants, contracts or agreements administered by the department, [and that are required to have a federal single audit performed under the federal Single Audit Act of 1984, as amended,] shall prepare a "schedule of state transportation assistance expended" and cause such schedule to be audited by an independent certified public accountant for each period corresponding to the federal single audit. The audit shall conform with government auditing standards and shall include a professional audit opinion on:
6. The commissioner shall annually report to the governor, the temporary president of the senate and the speaker of the assembly on the benefits and costs of the implementation of this section by the [fifteenth] thirty-first of October, beginning in the year two thousand [two] nineteen.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09314-03-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the transportation law, in relation to the state single audit program
Purpose of the bill
The purpose of this bill is to amend the transportation law, in relation to the state single audit program.
Summary of provisions
Section 1. This bill would amend Article 2, Section 21 of the transpor- tation law to increase the State Single Audit (SSA) reporting threshold. Additionally, this bill would amend the transportation law to change the due date for submission of the annual SSA report from October 15 to October 31.
Section 2. Effective Date.
Justification
This bill would amend Article 2, Section 21 of the New York State Trans- portation Law to increase the State Single Audit (SSA) reporting thresh- old from $100,000 to the current federal threshold. Currently, munici- palities and public authorities which spend over $100,000 from funding received via State transportation programs, projects, grants, contracts or agreements, and which are required to have a Federal Single Audit (FSA) performed must submit a State Single Audit (SSA) report to NYSDOT. The $100,000 threshold has been in place since the inception of the SSA program in 2001 and should be modified to reflect inflationary changes. Such adjustments have taken place at the Federal level and the FSA threshold has twice increased since 2001; this amendment recognizes that similarly, the SSA threshold should also be increased. This bill adopts the Federal threshold such that future changes to the Federal threshold would be incorporated at the State level as well.
Additionally, this bill would amend the Transportation Law to change the due date for submission of the annual SSA report from October 15 to October 31. Current law requires NYSDOT to annually report to the gover- nor, the temporary president of the senate and the speaker of the assem- bly on the benefits and costs of the SSA program. The SSA filing requirements are contingent on the recipients having to file a FSA, and the system used to track submission of the FSA reports nationwide is the Federal Audit Clearinghouse (FAC). Approximately 75% of the FSA filers in New York State have a fiscal year end date of December 31, making September 30 their deadline for filing their FSA reports. In the past, the FAC website has experienced congestion and delays in processing the large number of report s received around the September 30 due date. Further, the reports may not be officially accepted by the website for up to five business days (or longer if corrections need to be made). This leaves very little time for NYSDOT to determine if a recipient is required to file a SSA, review the applicable SSA reports, and compile the annual SSA report for the Governor and Legislative leaders by the current due date of October 15. Extending the due date for this annual report to October 31 will provide NYSDOT additional time to process the relevant data needed to compile and issue the annual SSA report and allow for any late filers to be included in the report.
Prior legislative history
New bill.
Fiscal implications
None.
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.