N.Y. GMU Law § 470

§ 470. Reports to and audit by comptroller. Each contracting public\nagency shall render to the comptroller such reports concerning the\ntransactions, operations and activities entered into, performed or\nconducted under an interlocal agreement at such time, in such form and\nmanner, and containing such information as shall be prescribed by the\ncomptroller. The comptroller shall have the power to examine and\ninvestigate the accounts and records of all officers and employees of\nthe contracting public agencies who may be concerned with such\ntransactions, operations and activities. For the purpose of such\nexamination and investigation, the comptroller shall have the power to\ncompel the appearance and attendance of any persons whose testimony may\nbe required, to administer oaths, to take testimony, to issue subpoenas,\nand to compel the production of books and papers, in the manner provided\nby sections thirty-three and thirty-four of the general municipal law\nand section nine of the state finance law of this state. No such person\nmay be compelled to appear and be examined elsewhere than within the\narea under the jurisdiction of the contracting public agency which he\nserves or with which he has any transactions under investigation. Each\ninterlocal agreement shall expressly provide for the compliance by the\nofficers and employees of each contracting public agency with the\ndirections of the comptroller regarding the making of reports; and\nexpressly provide for the submission of such officers and employees to\nexaminations by and investigations of the comptroller as herein\nprovided.\n