S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5716

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 19, 2009
                               ___________

Introduced by M. of A. BRENNAN, DINOWITZ, ROSENTHAL, CLARK, ESPAILLAT --
  Multi-Sponsored  by  -- M. of A. CHRISTENSEN, JACOBS, LANCMAN, LAVINE,
  MARKEY, MILLMAN, PHEFFER, REILLY -- read  once  and  referred  to  the
  Committee on Cities

AN  ACT  to  amend  the  New York city charter, in relation to the audit
  powers and duties of the New York city comptroller

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision c of section 93 of the New York city charter,
as added by a vote of the people of the city of New York at the  general
election held in November of 1989, is amended to read as follows:
  c.  1.  The  comptroller  shall  have  power to audit all agencies, as
defined in subdivision two of section  eleven  hundred  fifty,  and  all
agencies, the majority of whose members are appointed by city officials.
The  comptroller  shall  be  entitled to obtain access to agency records
required by law to be kept confidential, other than  records  which  are
protected by the privileges for attorney-client communications, attorney
work  products,  or  material  prepared for litigation, upon a represen-
tation by the comptroller that necessary and appropriate steps  will  be
taken  to  protect  the confidentiality of such records. The comptroller
shall establish a regular auditing cycle to ensure that one or  more  of
the  programs  or activities of each city agency, or one or more aspects
of each agency's operations, is audited at least once every four  years.
The  audits  conducted  by  the  comptroller shall comply with generally
accepted government auditing standards. In accordance with  such  stand-
ards,  and  before  any draft or final audit or audit report, or portion
thereof, may be made public, the comptroller shall send a  copy  of  the
draft  audit  or  audit  report  to  the  head of the audited agency and
provide the agency, in writing,  with  a  reasonable  deadline  for  its
review  and  response.  The comptroller shall include copies of any such
agency response in any draft or final audit or audit report, or  portion

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07591-01-9
              

A. 5716                             2

thereof,  which is made public. The comptroller shall send copies of all
final audits and audit reports to the council, the mayor, and the  audit
committee.  IF  THE  FINAL  REPORT  MAKES RECOMMENDATIONS FOR CORRECTIVE
ACTION,  THE  HEAD OF THE ENTITY AUDITED SHALL REPORT WITHIN NINETY DAYS
AFTER RECEIPT THEREOF TO THE COUNCIL, THE MAYOR AND THE AUDIT  COMMITTEE
WHAT  STEPS  WERE  TAKEN  TO  IMPLEMENT SUCH RECOMMENDATIONS, AND, WHERE
RECOMMENDATIONS WERE NOT IMPLEMENTED,  THE  REASON  THEREFOR,  INCLUDING
WHETHER  ALTERNATE  ACTIONS  HAVE  BEEN  TAKEN THAT ESSENTIALLY MEET THE
AUDITOR'S INTENT OR CIRCUMSTANCES HAVE CHANGED AND  THE  RECOMMENDATIONS
ARE  NO  LONGER VALID. SUCH REPORTS BY THE AGENCY AUDITED SHALL CONTINUE
TO BE MADE AS PROVIDED IN THIS  SECTION  EVERY  NINETY  DAYS  UNTIL  ALL
RECOMMENDATIONS  TO  WHICH  THE  AUDITED AGENCY CONCURS ARE FULLY IMPLE-
MENTED OR UNTIL CIRCUMSTANCES HAVE CHANGED AND THE  RECOMMENDATIONS  ARE
NO LONGER APPLICABLE.
  2. THE COMPTROLLER MAY CONDUCT FOLLOW-UP REVIEWS TO EXAMINE THE IMPLE-
MENTATION  STATUS  OF  RECOMMENDATIONS OF PREVIOUSLY CONDUCTED AUDITS OF
ANY AGENCY. WHEN CONDUCTING A FOLLOW-UP REVIEW,  THE  COMPTROLLER  SHALL
DETERMINE WHETHER SUCH RECOMMENDATIONS WERE FULLY IMPLEMENTED, PARTIALLY
IMPLEMENTED,  NOT  IMPLEMENTED  AT ALL OR WERE NO LONGER APPLICABLE. THE
COMPTROLLER SHALL THEREAFTER SUBMIT THE FOLLOW-UP REVIEW TO  THE  AGENCY
AUDITED.  IF THE FOLLOW-UP REVIEW INCLUDES UNIMPLEMENTED RECOMMENDATIONS
FOR CORRECTIVE ACTION AND THE AGENCY CONCURS WITH SUCH  RECOMMENDATIONS,
THE HEAD OF THE AUDITED AGENCY SHALL, WITHIN NINETY DAYS AFTER RECEIVING
THE  FOLLOW-UP REVIEW, REPORT TO THE COMPTROLLER, THE COUNCIL, THE MAYOR
AND THE AUDIT COMMITTEE WHAT STEPS WERE TAKEN TO IMPLEMENT THE RECOMMEN-
DATIONS AND WHERE THE RECOMMENDATIONS WERE NOT IMPLEMENTED,  THE  REASON
THEREFOR,  INCLUDING  WHETHER  ALTERNATE  ACTIONS  HAVE  BEEN TAKEN THAT
ESSENTIALLY MEET THE AUDITORS' INTENT OR CIRCUMSTANCES HAVE CHANGED  AND
THE  RECOMMENDATIONS  ARE  NO  LONGER  VALID. SUCH REPORTS BY THE AGENCY
AUDITED SHALL CONTINUE TO BE MADE AS  PROVIDED  IN  THIS  SECTION  EVERY
NINETY  DAYS  UNTIL  ALL  RECOMMENDATIONS ARE FULLY IMPLEMENTED OR UNTIL
CIRCUMSTANCES HAVE CHANGED AND THE RECOMMENDATIONS ARE NO LONGER  APPLI-
CABLE.
  S  2.  This  act shall take effect on the ninetieth day after it shall
have become a law.