File #: Int 0951-2024    Version: Name: Comptroller audits of community boards and public administrators.
Type: Introduction Status: Enacted (Mayor's Desk for Signature)
Committee: Committee on Governmental Operations, State & Federal Legislation
On agenda: 6/6/2024
Enactment date: Law number:
Title: A Local Law to amend the New York city charter, in relation to comptroller audits of community boards and public administrators
Sponsors: Lincoln Restler, Crystal Hudson
Summary: This bill would modify the New York City Comptroller’s auditing duty as it would allow the Comptroller to treat all community boards as a single combined agency and all public administrators’ offices as a single combined agency. When the Comptroller treats multiple offices or boards as a single combined agency, the Comptroller would have to send a copy of the draft audit or audit report to each office or board that is covered by the audit and would have to provide each such office or board, in writing, a reasonable deadline for its review and response.
Attachments: 1. Summary of Int. No. 951- A, 2. Summary of Int. No. 951, 3. Int. No. 951, 4. June 6, 2024 - Stated Meeting Agenda, 5. Committee Report 6/14/24, 6. Proposed Int. No. 951-A - 6/14/24, 7. Hearing Testimony 6/14/24, 8. Committee Report 6/20/24, 9. Fiscal Impact Statement, 10. Committee Report - Stated Meeting 6/20/24, 11. June 20, 2024 - Stated Meeting Agenda

Int. No. 951-A

 

By Council Member Restler and Hudson

 

A Local Law to amend the New York city charter, in relation to comptroller audits of community boards and public administrators

 

Be it enacted by the Council as follows:

 

Section 1. Subdivision c of section 93 of the New York city charter, as added by a vote of the electors on November 7, 1989, is amended to read as follows:

c. 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 representation 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, except that for purposes of such regular auditing  cycle, the comptroller may treat all community boards as a single combined agency, and all public administrators’ offices as a single combined agency, so that one or more of the programs or activities, or aspects of operations in each such combined agency 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 standards, 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. Where the comptroller treats multiple community boards or public administrators as a single combined agency as authorized by this subdivision, the comptroller shall send a copy of the draft audit or audit report to each community board or public administrator that is the subject of the audit and provide each such board or public administrator, 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 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.

§ 2.  This local law takes effect 45 days after it becomes law.

 

PS/JG/DS

LS #16343

6/12/2024 8:05 PM