Bill Text: NY A06264 | 2023-2024 | General Assembly | Introduced

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Bill Title: Requires annual audits of the use of statewide opioid settlement funds by the office of alcoholism and substance abuse.

Spectrum: Partisan Bill (Republican 7-0)

Status: (Introduced) 2024-01-03 - referred to alcoholism and drug abuse [A06264 Detail]

Download: New_York-2023-A06264-Introduced.html

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                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.
                                                                   LBD07571-01-3
        A. 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.