2013 New York Consolidated Laws
EXC - Executive
Article 7 - (161 - 170-B*2) MISCELLANEOUS PROVISIONS
170 - Audit of agencies by the state comptroller; reports of corrective action.

 
    § 170. Audit   of  agencies  by  the  state  comptroller;  reports  of
  corrective action. Whenever the state comptroller shall conduct an audit
  of the activities and  operations  of  any  department,  bureau,  board,
  commission,  authority  or any other agency or instrumentality, he shall
  submit a tenative copy of a report of such audit  to  the  head  of  the
  entity audited. The head of such entity may submit a written response to
  such  tentative  report  within  thirty days of the receipt thereof. The
  state comptroller shall thereafter submit a final report of  such  audit
  which  shall  contain a complete copy of the response, if any, submitted
  to the tentative report. If the final report makes  recommendations  for
  corrective  action,  the  head of the entity audited shall report within
  ninety  days  after  receipt  thereof  to  the   governor,   the   state
  comptroller, the president, president pro tem and minority leader of the
  senate,  the speaker, majority and minority leaders of the assembly, and
  the  chairman  and  ranking  minority  members  of  the  senate  finance
  committee  and  the  assembly  ways  and  means  committees of the state
  legislature what steps were taken  to  implement  such  recommendations,
  and, where recommendations were not implemented, the reasons therefor.