STATE OF NEW YORK
________________________________________________________________________
5502
2025-2026 Regular Sessions
IN ASSEMBLY
February 14, 2025
___________
Introduced by M. of A. JACKSON -- 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.
LBD06556-01-5
A. 5502 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 18 to read as follows:
53 18. 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.
