2016 New York Laws
LEG - Legislative
Article 6 - (Legislative) INTERNAL CONTROL RESPONSIBILITIES OF THE STATE LEGISLATURE
92 - Independent audits.

  92.  Independent  audits.  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 each house of
  the legislature. Such audits  shall  be  performed  in  accordance  with
  generally  accepted  government  auditing  standards and shall include a
  report  on  whether  the  respective  house'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  eighty-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 each
  house, the independent auditor shall so state. The  temporary  president
  of  the  senate  and the speaker of the assembly shall make available to
  the public the results of such audits, including any related  management
  letters.  The  temporary  president  and  the speaker and any officer or
  employee of each  house  shall  make  available  upon  request  to  such
  independent  certified public accountants all books and records relevant
  to such independent audits.
2. The temporary president of  the  senate  and  the  speaker  of  the
  assembly  shall  request  proposals  from  independent  certified public
  accountants for audits of the  internal  controls  of  their  respective
  house.  The  requests  for  proposals  shall  include a reference to the
  requirements for audits conducted pursuant to subdivision  one  of  this
  section.  The  temporary  president  and  the  speaker 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.