A 10145 New York Assembly · 2025 Regular Session

Directs the chief administrator of the courts to develop and implement a random audit compliance program to conduct periodic financial audits of law firms; and provides for funding of the program

Summary
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.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 12, 2026 Last action May 18, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

A10145A A10145B · 2 edits
MINOR
The bill was amended to remove the specific requirement that law firms must 'create' escrow trust accounts, broadening the audit scope to include any firm managing such accounts. Additionally, the text was reorganized to move procedural details about the audit selection process and specific audit steps to follow the initial definition of the program, likely to improve logical flow.
Scope change
The scope of the audit program was slightly broadened by removing the condition that law firms must 'create' escrow accounts, meaning firms that only manage existing accounts are now explicitly included.
SCOPE

Removed the phrase 'create and' from the definition of eligible law firms, expanding the program to cover any firm managing escrow trust accounts regardless of whether they created them.

TECHNICAL

Reordered the text to move the description of the random selection process and specific audit procedures to follow the initial program definition, improving the document's logical structure.

Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions
6
Key actions
4
Committee
2
Amendments
4
May 18, 2026
Committee
REPORTED REFERRED TO WAYS AND MEANS
lower
Apr 13, 2026
Lower · Passed
PRINT NUMBER 10145B
lower
Apr 13, 2026
Lower · Passed
AMEND AND RECOMMIT TO JUDICIARY
lower
Feb 25, 2026
Lower · Passed
PRINT NUMBER 10145A
lower
Feb 25, 2026
Lower · Passed
AMEND AND RECOMMIT TO JUDICIARY
lower
Feb 12, 2026
Committee
REFERRED TO JUDICIARY
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Charles Lavine
Charles Lavine
DDemocratic
NY
13