STATE OF NEW YORK
2023-2024 Regular Sessions
March 24, 2023
Introduced by M. of A. ZEBROWSKI -- read once and referred to the
Committee on Local Governments
AN ACT to amend the general municipal law, in relation to allowing for
the examination of industrial development agencies and not-for-profit
corporations by county comptrollers
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The general municipal law is amended by adding a new
2 section 34-b to read as follows:
3 § 34-b. Examination of industrial development agencies and not-for-
4 profit corporations by county comptrollers. 1. Examination of industrial
5 development agency projects and actions by county comptrollers. (a) A
6 county comptroller may conduct an audit of a project and/or action of an
7 industrial development agency located within the county.
8 (b) In counties where there is no county comptroller, the chief
9 elected official of the county shall designate the budget director or
10 finance director to undertake such audits.
11 (c) For purposes of this section, industrial development agencies
12 include such public authorities defined in paragraph (c) of subdivision
13 two of section two of the public authorities law.
14 2. Examination of not-for-profit corporations by county comptrollers.
15 (a) A county comptroller may conduct an audit of a not-for-profit corpo-
16 ration affiliated with, sponsored by, or created by a county, city, town
17 or village government, located within the county.
18 (b) In counties where there is no county comptroller, the chief
19 elected official of the county shall designate the budget director or
20 finance director to undertake such audits.
21 (c) For purposes of this section, not-for-profit corporations include
22 such public authorities defined in paragraph (b) of subdivision two of
23 section two of the public authorities law.
24 § 2. This act shall take effect on the ninetieth day after it shall
25 have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.