2010 New York Code
EXC - Executive
Article 45 - (950 - 954) INTERNAL CONTROL RESPONSIBILITIES OF STATE AGENCIES
953 - Independent audits of the executive chamber and the division of the budget.

§ 953. Independent audits of the executive chamber and the division of
  the  budget.  1.  At  least  once  every  three  years,  the independent
  certified public accountant or accountants  selected  pursuant  to  this
  section  shall  conduct audits of the internal controls of the executive
  chamber and the division of the budget, either  as  a  single  audit  or
  separately.  Such audits shall be performed in accordance with generally
  accepted government auditing standards and shall  include  a  report  on
  whether  the  executive  chamber  and  division of the budget'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 nine hundred fifty 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 entity, the  independent  auditor  shall  so  state.  The
  governor  and  the  director  of  the budget shall make available to the
  public the results of such  audits,  including  any  related  management
  letters.  The  governor  and  director  of the budget and any officer or
  employee of the executive chamber and the division of the  budget  shall
  make  available  upon  request  to  such  independent  certified  public
  accountants all books and records relevant to such independent audits.
    2. The governor and the director of the budget, either  separately  or
  jointly,  shall  request  proposals  from  independent  certified public
  accountants for audits of the internal controls of the executive chamber
  and the division of the budget. The requests for proposals shall include
  a reference  to  the  requirements  for  audits  conducted  pursuant  to
  subdivision  one  of  this section. The governor and the director of the
  budget shall select such independent auditor or auditors  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.