A06264 Summary:
BILL NO | A06264 |
  | |
SAME AS | No Same As |
  | |
SPONSOR | Brown K |
  | |
COSPNSR | Gray, Blumencranz, Bendett, DeStefano, Flood, Giglio JM, Brook-Krasny |
  | |
MLTSPNSR | |
  | |
Add §25.19, amd §19.09, Ment Hyg L; amd §8, St Fin L; amd §63, Exec L | |
  | |
Requires annual audits of the use of statewide opioid settlement funds by the office of alcoholism and substance abuse. |
A06264 Actions:
BILL NO | A06264 | |||||||||||||||||||||||||||||||||||||||||||||||||
  | ||||||||||||||||||||||||||||||||||||||||||||||||||
04/03/2023 | referred to alcoholism and drug abuse | |||||||||||||||||||||||||||||||||||||||||||||||||
01/03/2024 | referred to alcoholism and drug abuse | |||||||||||||||||||||||||||||||||||||||||||||||||
05/23/2024 | enacting clause stricken |
A06264 Memo:
Go to topNEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)   BILL NUMBER: A6264 SPONSOR: Brown K
  TITLE OF BILL: An act to amend the mental hygiene law, in relation to requiring the state comptroller and the attorney general to conduct an annual audit of the office of addiction services and supports use of statewide opioid settlement funds   PURPOSE: Requires annual audits of statewide opioid settlements.   SUMMARY OF SPECIFIC PROVISIONS: Section 1: The mental hygiene law is amended by adding a new section 25.19. Section 2: Subdivision (c) of section 19.09 of the mental hygiene law, as added by chapter'223 of the laws of 1992, is amended. Section 3: Paragraph a of subdivision 2-b of section 8 of the state finance law, as added by chapter 510 of the laws of 1999, is amended. Section 4: Section 63 of the executive law is amended by adding a new subdivision 17. Section 5: Identifies effective date.   JUSTIFICATION: This bill would require an independent audit of the newly created Office of Cannabis Management. At least once every year, the Comptroller, the Attorney General and the independent certified public accountants will conduct audits Of the internal controls of the Office of Cannabis Management and forwarded to the members of the Senate and Assembly via electronic mail. These audits will be performed in accordance with generally accepted government auditing standards and include a report on whether the office's internal controls are established and functioning in a manner that provides reasonable assurance that they meet the objec- tives of internal control as defined in the executive law. The report will identify the internal controls both evaluated and not evaluated and identify internal control weaknesses that have not been corrected and actions that are recommended to correct these weaknesses. If any such internal control weaknesses are significant or material with respect to such departments, the independent auditors will highlight this in their reports. The Comptroller and the Attorney General will ensure that these audit reports are made available to the public the results of such, including any related management letters. The legalization of recre- ational use of cannabis and subsequent creation of the Office of Canna- bis Management gives New York an opportunity to be open and transparent to the public. This bill will ensure that transparency and allow for the opportunity to identify needed changes and improvements.   LEGISLATIVE HISTORY: New Bill   FISCAL IMPLICATIONS: None   EFFECTIVE DATE: This act shall take effect immediately.
A06264 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 6264 2023-2024 Regular Sessions IN ASSEMBLY April 3, 2023 ___________ Introduced by M. of A. K. BROWN -- read once and referred to the Commit- tee on Alcoholism and Drug Abuse AN ACT to amend the mental hygiene law, in relation to requiring the state comptroller and the attorney general to conduct an annual audit of the office of addiction services and supports use of statewide opioid settlement funds The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The mental hygiene law is amended by adding a new section 2 25.19 to read as follows: 3 § 25.19 Independent audit of statewide opioid settlements. 4 1. At least once every year, the comptroller, the attorney general and 5 the independent certified public accountants selected pursuant to this 6 section shall conduct audits of the internal controls of the use of 7 statewide opioid settlements by the office of addiction services and 8 supports. Such audits shall be performed in accordance with generally 9 accepted government auditing standards and shall include a report on 10 whether the office's internal controls are established and functioning 11 in a manner that provides reasonable assurance that they meet the objec- 12 tives of internal control as defined in section nine hundred fifty of 13 the executive law. Such report shall identify internal controls both 14 evaluated and not evaluated and shall identify internal control weak- 15 nesses that have not been corrected and actions that are recommended to 16 correct such weaknesses. If any such internal control weaknesses are 17 significant or material with respect to such departments, the independ- 18 ent auditors shall so state. The comptroller and the attorney general 19 shall make available to the public the results of such audits, including 20 any related management letters. The comptroller and attorney general and 21 any officer or employee of such departments shall make available upon 22 requests to such independent certified public accountants all books and 23 records relevant to such independent audits. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07571-01-3A. 6264 2 1 2. The comptroller and the attorney general shall request proposals 2 from independent certified public accountants for audits of the internal 3 controls of their respective departments. Such request for proposals 4 shall include a reference to the requirements for audits conducted 5 pursuant to subdivision one of this section. The comptroller and attor- 6 ney general shall select such independent auditors in accordance with a 7 competitive procedure including an evaluation, based on quality and 8 price factors, or any proposals received in response to such requests 9 for proposals. 10 3. Whenever the comptroller or the comptroller's appointee is a member 11 of any board, commission, committee, council, or corporation, which 12 constitutes a state agency, the governing body of such board, commis- 13 sion, committee, council, or corporation shall select an independent 14 auditor for the purpose of conducting audits of internal controls in 15 accordance with this section. 16 § 2. Subdivision (c) of section 19.09 of the mental hygiene law, as 17 added by chapter 223 of the laws of 1992, is amended to read as follows: 18 (c) (1) In conducting any investigation, audit, financial review, 19 inspection, or hearing, the commissioner may subpoena witnesses, compel 20 their attendance, administer oaths to witnesses, examine witnesses under 21 oath, and require the production of any books or papers deemed relevant 22 to the investigation, inspection, or hearing. Subpoenas issued shall be 23 regulated by the civil practice law and rules. The confidentiality of 24 information obtained by the commissioner from patients' records shall be 25 maintained in accordance with state and federal law. 26 (2) The commissioner shall make available upon request to the state 27 comptroller, the attorney general, and the independent certified public 28 accountants completing annual audits, pursuant to section 25.19 of this 29 title, all books and records relevant to such independent audits. 30 § 3. Paragraph a of subdivision 2-b of section 8 of the state finance 31 law, as added by chapter 510 of the laws of 1999, is amended to read as 32 follows: 33 a. Either as part of one or more audits, or separately, conducting 34 periodic audits of internal controls and operations of state agencies 35 (other than those state agencies for which an audit is required pursuant 36 to sections nine hundred fifty-three and nine hundred fifty-four of the 37 executive law) and of covered authorities. Audits of statewide opioid 38 settlements shall be conducted annually pursuant to section 25.19 of the 39 mental hygiene law. All such audits shall be performed in accordance 40 with generally accepted government auditing standards. Nothing in the 41 New York state governmental accountability, audit and internal control 42 act shall be deemed to diminish or impair the comptroller's power to 43 audit and authority to supervise accounts under articles V and X of the 44 state constitution and this chapter. The audits shall identify internal 45 control weaknesses that have not been corrected and actions that are 46 recommended to correct these weaknesses. If any such internal control 47 weaknesses are significant or material with respect to the operations of 48 the agency that is the subject of the audit, the comptroller shall so 49 state. The comptroller shall make available to the public the results of 50 any such audits. 51 § 4. Section 63 of the executive law is amended by adding a new subdi- 52 vision 17 to read as follows: 53 17. Conduct an annual audit of statewide opioid settlements pursuant 54 to the provisions of section 25.19 of the mental hygiene law. 55 § 5. This act shall take effect immediately.