2010 New York Code
EXC - Executive
Article 45 - (950 - 954) INTERNAL CONTROL RESPONSIBILITIES OF STATE AGENCIES
954 - Independent audits of the department of audit and control and the department of law.

§ 954. Independent  audits  of the department of audit and control and
  the department  of  law.  1.  At  least  once  every  three  years,  the
  independent  certified  public  accountants  selected  pursuant  to this
  section shall conduct audits of the internal controls of the  department
  of  audit  and  control  and  the  department of law, respectively. Such
  audits  shall  be  performed  in  accordance  with  generally   accepted
  government  auditing standards and shall include a report on whether the
  departments' 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  such  departments,  the
  independent auditors shall so state. The comptroller  and  the  attorney
  general  shall  make available to the public the results of such audits,
  including any related management letters. The comptroller  and  attorney
  general  and  any  officer  or  employee  of such departments shall make
  available upon request to such independent certified public  accountants
  all books and records relevant to such independent audits.
    2.  The  comptroller  and the attorney general shall request proposals
  from independent certified public accountants for audits of the internal
  controls of their respective departments.  The  requests  for  proposals
  shall  include  a  reference  to  the  requirements for audits conducted
  pursuant to  subdivision  one  of  this  section.  The  comptroller  and
  attorney  general  shall  select such independent 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.
    3. Whenever the comptroller or the comptroller's appointee is a member
  of any board, commission,  committee,  council,  or  corporation,  which
  constitutes   a   state  agency,  the  governing  body  of  such  board,
  commission,  committee,  council,  or  corporation   shall   select   an
  independent  auditor  for  the  purpose of conducting audits of internal
  controls in accordance with this section.