N.Y. PBA Law § 2803

§ 2803. Examination of the books and accounts of public authorities by\nthe state comptroller. 1. Notwithstanding any other provision of this\nchapter, the state comptroller shall, from time to time but not less\nthan once in every five years, examine the books and accounts of every\nauthority or commission heretofore or hereafter continued or created by\nthis chapter, including its receipts, disbursements, contracts, leases,\nsinking funds, investments and any other matters relating to its\nfinancial standing. In lieu of such an examination, the state\ncomptroller is hereby authorized to accept from every such authority or\ncommission an external examination of its books and accounts made at the\nrequest of such authority or commission.\n 2. (a) The state comptroller may, pursuant to subdivisions two and\nthree of section eight-c of the state finance law, in his or her sole\ndiscretion, apply to state authorities the electronic data analytical\nenterprise fraud prevention and detection system as provided for in such\nsection eight-c of the state finance law. Public authorities shall fully\nsupport and cooperate with the state comptroller by providing the state\ncomptroller with access to data of the authority requested by the state\ncomptroller, in accordance with state and federal law, to allow such\ndata to be integrated into such analytic efforts as the state\ncomptroller may deem necessary.\n (b) For purposes of this subdivision, the term "state authority" shall\nhave the same meaning as in subdivision one of section two of this\nchapter, provided that for purposes of this subdivision, the term\n"public benefit corporation" as used in such subdivision one of section\ntwo of this chapter shall have the same meaning as in subdivision four\nof section sixty-six of the general construction law.\n