NY A09090

Requires local governmental entities that spend federal funds and must file a Single Audit to the federal clearinghouse to designate all relevant state agencies that served as pass-through entities as designated viewers in compliance with the Single Audit Act of 1984 and federal circular guidelines

Defines "Single Audit" as an audit required for recipients of federal financial assistance equal to or exceeding $500,000 in any fiscal year, including the municipality's financial statements and amount of federal assistance

Defines "Local Governmental Entity" as a municipal corporation or special district

Takes effect upon the federal Office of Management & Budget updating Circular No. A-133 to add the ability to designate a viewer to a single audit filing

Requires the federal clearinghouse to notify the New York legislative bill drafting commission upon completion of updates to Circular No. A-133