2019 New York Laws
GMU - General Municipal
Article 3 - Report of Financial Condition
34-A - Buffalo City Comptroller.

§  34-a.  Buffalo  city  comptroller.  1.  Notwithstanding  any  other
  provision of law to the contrary, the  Buffalo  city  comptroller  shall
  have  the  power  to  examine  into the financial affairs of the Buffalo
  public school district and audit all school  district  accounts  as  the
  comptroller  deems  necessary.  The school district shall make available
  all books, papers, records, other materials or information  required  by
  the  comptroller  to  conduct  the examinations and audits authorized by
  this section. The school district shall be provided sufficient time  and
  opportunity  to respond to the findings and recommendations contained in
  any audit document or any report as a result of an examination prior  to
  the  release  of  any  such audit or report. Any final audit document or
  report shall contain any responses  and/or  comments  submitted  by  the
  school district.
2.  The  comptroller shall annually prepare and submit an audit report
  on the financial status of the school district to the school board,  the
  mayor,  the  city council, the state comptroller and the state education
  department and shall also be made available to the public upon  request.
  Any  final  report  on the financial status of the school district shall
  contain any responses and/or comments submitted by the school  district.
  The  school  district  shall be given sufficient time and opportunity to
  review the report and submit a response and/or comments  prior  to  such
  report's release.