N.Y. PBA Law § 3971

This is the official text of N.Y. PBA Law § 3971, part of New York’s PBA Law — part of the compiled statutory law of New York, published by the state as "PBA Law." Browse the sections below, each linked to its official government source.

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Audits

Official statutory text

§ 3971. Audits. 1. The accounts of the authority shall be subject to\nthe audit of the comptroller and the state comptroller. In addition, the\nauthority shall be subject to an annual financial audit performed by an\nindependent certified accountant selected by the authority. Such audit\nreport shall be submitted to the county executive, the presiding\nofficer, the comptroller, the governor, the state comptroller, the chair\nand ranking minority member of the state senate finance committee and\nthe chair and ranking minority member of the state assembly ways and\nmeans committee.\n 2. For each fiscal year during the existence of the authority, and\nwithin one hundred twenty days after the close of the county's fiscal\nyear, the county shall submit its audited financial statements to the\nauthority.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.