N.Y. Executive Law § 954: Independent audits of the department of audit and control and the department of law

§ 954. Independent audits of the department of audit and control and

the department of law. 1. At least once every three years, the

independent certified public accountants selected pursuant to this

section shall conduct audits of the internal controls of the department

of audit and control and the department of law, respectively. Such

audits shall be performed in accordance with generally accepted

government auditing standards and shall include a report on whether the

departments' internal controls are established and functioning in a

manner that provides reasonable assurance that they meet the objectives

of internal control as defined in section nine hundred fifty of this

article. The report shall identify the internal controls both evaluated

and not evaluated and shall identify internal control weaknesses that

have not been corrected and actions that are recommended to correct

these weaknesses. If any such internal control weaknesses are

significant or material with respect to such departments, the

independent auditors shall so state. The comptroller and the attorney

general shall make available to the public the results of such audits,

including any related management letters. The comptroller and attorney

general and any officer or employee of such departments shall make

available upon request to such independent certified public accountants

all books and records relevant to such independent audits.

2. The comptroller and the attorney general shall request proposals

from independent certified public accountants for audits of the internal

controls of their respective departments. The requests for proposals

shall include a reference to the requirements for audits conducted

pursuant to subdivision one of this section. The comptroller and

attorney general shall select such independent auditors in accordance

with a competitive procedure including an evaluation, based on quality

and price factors, of those proposals received in response to such

requests for proposals.

3. Whenever the comptroller or the comptroller's appointee is a member

of any board, commission, committee, council, or corporation, which

constitutes a state agency, the governing body of such board,

commission, committee, council, or corporation shall select an

independent auditor for the purpose of conducting audits of internal

controls in accordance with this section.