2006 New York Code - Independent Audits

 
    §  249-c.  Independent audits. 1. At least once every three years, the
  independent  certified  public  accountant  selected  pursuant  to  this
  section  shall conduct audits of the internal controls of the judiciary.
  Such audits shall be performed in  accordance  with  generally  accepted
  government  auditing standards and shall include a report on whether the
  judiciary's internal controls  are  established  and  functioning  in  a
  manner  that provides reasonable assurance that they meet the objectives
  of internal control as defined in section two hundred forty-nine of this
  article. The report shall identify the internal controls both  evaluated
  and  not  evaluated  and shall identify internal control weaknesses that
  have not been corrected and actions  that  are  recommended  to  correct
  these   weaknesses.   If   any  such  internal  control  weaknesses  are
  significant or material with respect to the judiciary,  the  independent
  auditor  shall  so  state.  The  chief judge shall make available to the
  public the results of such  audits,  including  any  related  management
  letters.  The  chief  judge and any officer or employee of the judiciary
  shall make available upon request to such independent  certified  public
  accountants all books and records relevant to such independent audits.
    2.  The chief judge shall request proposals from independent certified
  public accountants for audits of the internal controls of the judiciary.
  The requests for proposals shall include a reference to the requirements
  for audits conducted pursuant to subdivision one of  this  section.  The
  chief  judge  shall select such independent auditor in accordance with a
  competitive procedure including an  evaluation,  based  on  quality  and
  price  factors, of those proposals received in response to such requests
  for proposals.