N.Y. Executive Law § 170: Audit of agencies by the state comptroller; reports of corrective action

§ 170. Audit of agencies by the state comptroller; reports of

corrective action. Whenever the state comptroller shall conduct an audit

of the activities and operations of any department, bureau, board,

commission, authority or any other agency or instrumentality, he or she

shall submit a tentative copy of a report of such audit to the head of

the entity audited. The head of such entity may submit a written

response to such tentative report within thirty days of the receipt

thereof. The state comptroller shall thereafter submit a final report of

such audit which shall contain a complete copy of the response, if any,

submitted to the tentative report. If the final report makes

recommendations for corrective action, the head of the entity audited

shall report within one hundred eighty days after receipt thereof to the

governor, the state comptroller, the president, president pro tem and

minority leader of the senate, the speaker, majority and minority

leaders of the assembly, and the chairman and ranking minority members

of the senate finance committee and the assembly ways and means

committees of the state legislature what steps were taken to implement

such recommendations, and, where recommendations were not implemented,

the reasons therefor.