N.Y. General Municipal Law § 34-a: Buffalo city comptroller

§ 34-a. Buffalo city comptroller. 1. Notwithstanding any other

provision of law to the contrary, the Buffalo city comptroller shall

have the power to examine into the financial affairs of the Buffalo

public school district and audit all school district accounts as the

comptroller deems necessary. The school district shall make available

all books, papers, records, other materials or information required by

the comptroller to conduct the examinations and audits authorized by

this section. The school district shall be provided sufficient time and

opportunity to respond to the findings and recommendations contained in

any audit document or any report as a result of an examination prior to

the release of any such audit or report. Any final audit document or

report shall contain any responses and/or comments submitted by the

school district.

2. The comptroller shall annually prepare and submit an audit report

on the financial status of the school district to the school board, the

mayor, the city council, the state comptroller and the state education

department and shall also be made available to the public upon request.

Any final report on the financial status of the school district shall

contain any responses and/or comments submitted by the school district.

The school district shall be given sufficient time and opportunity to

review the report and submit a response and/or comments prior to such

report's release.