N.Y. GMU Law § 34-A

§ 34-a. Buffalo city comptroller. 1. Notwithstanding any other\nprovision of law to the contrary, the Buffalo city comptroller shall\nhave the power to examine into the financial affairs of the Buffalo\npublic school district and audit all school district accounts as the\ncomptroller deems necessary. The school district shall make available\nall books, papers, records, other materials or information required by\nthe comptroller to conduct the examinations and audits authorized by\nthis section. The school district shall be provided sufficient time and\nopportunity to respond to the findings and recommendations contained in\nany audit document or any report as a result of an examination prior to\nthe release of any such audit or report. Any final audit document or\nreport shall contain any responses and/or comments submitted by the\nschool district.\n 2. The comptroller shall annually prepare and submit an audit report\non the financial status of the school district to the school board, the\nmayor, the city council, the state comptroller and the state education\ndepartment and shall also be made available to the public upon request.\nAny final report on the financial status of the school district shall\ncontain any responses and/or comments submitted by the school district.\nThe school district shall be given sufficient time and opportunity to\nreview the report and submit a response and/or comments prior to such\nreport's release.\n