N.Y. General Municipal Law § 470: Reports to and audit by comptroller

§ 470. Reports to and audit by comptroller. Each contracting public

agency shall render to the comptroller such reports concerning the

transactions, operations and activities entered into, performed or

conducted under an interlocal agreement at such time, in such form and

manner, and containing such information as shall be prescribed by the

comptroller. The comptroller shall have the power to examine and

investigate the accounts and records of all officers and employees of

the contracting public agencies who may be concerned with such

transactions, operations and activities. For the purpose of such

examination and investigation, the comptroller shall have the power to

compel the appearance and attendance of any persons whose testimony may

be required, to administer oaths, to take testimony, to issue subpoenas,

and to compel the production of books and papers, in the manner provided

by sections thirty-three and thirty-four of the general municipal law

and section nine of the state finance law of this state. No such person

may be compelled to appear and be examined elsewhere than within the

area under the jurisdiction of the contracting public agency which he

serves or with which he has any transactions under investigation. Each

interlocal agreement shall expressly provide for the compliance by the

officers and employees of each contracting public agency with the

directions of the comptroller regarding the making of reports; and

expressly provide for the submission of such officers and employees to

examinations by and investigations of the comptroller as herein

provided.