New York A 10145: Extends the authorization of the county of Hamilton to impose an additional one percent of sales and compensating use taxes

Bill Text

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A10145 Summary:

BILL NOA10145B

&nbsp

SAME ASSAME AS S09129-B

&nbsp

SPONSORLavine

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §212-a, amd §212, Judy L; amd §97-t, St Fin L

&nbsp

Directs the chief administrator of the courts to develop and implement a random audit compliance program to conduct periodic financial audits of law firms that engage in the private practice and create and manage escrow trust accounts in the state in order to ensure proper handling of IOLTA accounts; provides for the funding of the random audit compliance program.

Go to top A10145 Actions:

BILL NOA10145B

&nbsp

02/12/2026referred to judiciary

02/25/2026amend and recommit to judiciary

02/25/2026print number 10145a

04/13/2026amend and recommit to judiciary

04/13/2026print number 10145b

05/18/2026reported referred to ways and means

Go to topA10145 Committee&nbspVotes:

Committee:JUDICIARY Chair:Lavine 
DATE:05/18/2026AYE/NAY:14/5 Action: Favorable refer to committee Ways and Means LavineAyeTannousisNay

WeprinAyeWalshNay

BraunsteinAyeBrownNay

SteckAyeMikulinExcused

SeawrightAyeSmithNay

WalkerAyeMolitorNay

McMahonAye

MitaynesAye

RajkumarAye

SimonAye

SayeghExcused

LunsfordAye

BergerAye

ShimskyAye

CarrollAye

Go to topA10145 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA10145 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10145--B

 IN ASSEMBLY

 February 12, 2026
 ___________

 Introduced by M. of A. LAVINE -- read once and referred to the Committee
 on Judiciary -- committee discharged, bill amended, ordered reprinted
 as amended and recommitted to said committee -- again reported from
 said committee with amendments, ordered reprinted as amended and
 recommitted to said committee

 AN ACT to amend the judiciary law, in relation to directing the chief
 administrator of the courts to develop and implement a random audit
 compliance program to conduct periodic audits of law firm financial
 accounts; and to amend the state finance law, in relation to the fund-
 ing of the random audit compliance program

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The judiciary law is amended by adding a new section 212-a
 2 to read as follows:
 3 § 212-a. Random audit compliance program. 1. The chief administrator
 4 of the courts shall develop and implement a state-wide random audit
 5 compliance program ("the program") to conduct periodic audits of law
 6 firms that engage in the private practice and create and manage escrow
 7 trust accounts within the state of New York. The purpose of the program
 8 is to ensure that law firms appropriately handle client funds, maintain
 9 required records of clients' funds and attorneys' fees as described in
 10 the rules of court and the rules of professional conduct, and utilize
 11 generally accepted accounting practice in managing their trust accounts.
 12 These goals will be accomplished through:
 13 (a) educating New York attorneys on the proper method of compliance
 14 with the record keeping and ethical responsibilities under the New York
 15 rules of professional conduct, 22 NYCRR 1200, Rule 1.15;
 16 (b) providing a deterrent effect due to the presence of an active
 17 auditing program and an incentive to keep good records and to avoid
 18 temptation to misuse trust funds; and
 19 (c) the detection of misappropriation of client funds.
 20 2. The chief administrator shall consult with the director of the
 21 office of information technology services, or such director's designee,
 22 to develop and implement a software program that will randomly select
 23 law firms within the state for audit. Alternatively, the chief adminis-
 24 trator may enter into an agreement to license for use an existing
 25 program providing such capability. The program must ensure that the

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14666-06-6

 A. 10145--B 2

 1 selection process provides that every law firm, regardless of size, has
 2 an equal chance of being selected for an audit. The program must also
 3 ensure that a law firm may only be selected for random audit once in a
 4 five-year period. This provision