N.Y. PML Law § 1302

§ 1302. Auditing duties of the commission. The commission shall audit\nas often as the commission determines necessary, but not less than\nannually, the accounts, programs, activities, and functions of all\ngaming facility licensees, including the audit of payments made pursuant\nto section one thousand three hundred fifty-one of this chapter. To\nconduct the audit, authorized officers and employees of the commission\nshall have access to such accounts at reasonable times and the\ncommission may require the production of books, documents, vouchers and\nother records relating to any matter within the scope of the audit. All\naudits shall be conducted in accordance with generally accepted auditing\nstandards established by the American Institute of Certified Public\nAccountants. In any audit report of the accounts, funds, programs,\nactivities and functions of a gaming facility licensee issued by the\ncommission containing adverse or critical audit results, the commission\nmay require a response, in writing, to the audit results. The response\nshall be forwarded to the commission within fifteen days of notification\nby the commission.\n