N.Y. EXC Law § 953

§ 953. Independent audits of the executive chamber and the division of\nthe budget. 1. At least once every three years, the independent\ncertified public accountant or accountants selected pursuant to this\nsection shall conduct audits of the internal controls of the executive\nchamber and the division of the budget, either as a single audit or\nseparately. Such audits shall be performed in accordance with generally\naccepted government auditing standards and shall include a report on\nwhether the executive chamber and division of the budget's internal\ncontrols are established and functioning in a manner that provides\nreasonable assurance that they meet the objectives of internal control\nas defined in section nine hundred fifty of this article. The report\nshall identify the internal controls both evaluated and not evaluated\nand shall identify internal control weaknesses that have not been\ncorrected and actions that are recommended to correct these weaknesses.\nIf any such internal control weaknesses are significant or material with\nrespect to the entity, the independent auditor shall so state. The\ngovernor and the director of the budget shall make available to the\npublic the results of such audits, including any related management\nletters. The governor and director of the budget and any officer or\nemployee of the executive chamber and the division of the budget shall\nmake available upon request to such independent certified public\naccountants all books and records relevant to such independent audits.\n 2. The governor and the director of the budget, either separately or\njointly, shall request proposals from independent certified public\naccountants for audits of the internal controls of the executive chamber\nand the division of the budget. The requests for proposals shall include\na reference to the requirements for audits conducted pursuant to\nsubdivision one of this section. The governor and the director of the\nbudget shall select such independent auditor or auditors in accordance\nwith a competitive procedure including an evaluation, based on quality\nand price factors, of those proposals received in response to such\nrequests for proposals.\n