N.Y. LEG Law § 92

§ 92. Independent audits. 1. At least once every three years, the\nindependent certified public accountants selected pursuant to this\nsection shall conduct audits of the internal controls of each house of\nthe legislature. Such audits shall be performed in accordance with\ngenerally accepted government auditing standards and shall include a\nreport on whether the respective house's internal controls are\nestablished and functioning in a manner that provides reasonable\nassurance that they meet the objectives of internal control as defined\nin section eighty-nine of this article. The report shall identify the\ninternal controls both evaluated and not evaluated and shall identify\ninternal control weaknesses that have not been corrected and actions\nthat are recommended to correct these weaknesses. If any such internal\ncontrol weaknesses are significant or material with respect to each\nhouse, the independent auditor shall so state. The temporary president\nof the senate and the speaker of the assembly shall make available to\nthe public the results of such audits, including any related management\nletters. The temporary president and the speaker and any officer or\nemployee of each house shall make available upon request to such\nindependent certified public accountants all books and records relevant\nto such independent audits.\n 2. The temporary president of the senate and the speaker of the\nassembly shall request proposals from independent certified public\naccountants for audits of the internal controls of their respective\nhouse. The requests for proposals shall include a reference to the\nrequirements for audits conducted pursuant to subdivision one of this\nsection. The temporary president and the speaker shall select such\nindependent auditors in accordance with a competitive procedure\nincluding an evaluation, based on quality and price factors, of those\nproposals received in response to such requests for proposals.\n