N.Y. Judiciary Law § 249-c: Independent audits

§ 249-c. Independent audits. 1. At least once every three years, the

independent certified public accountant selected pursuant to this

section shall conduct audits of the internal controls of the judiciary.

Such audits shall be performed in accordance with generally accepted

government auditing standards and shall include a report on whether the

judiciary's 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 two hundred forty-nine 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 the judiciary, the independent

auditor shall so state. The chief judge shall make available to the

public the results of such audits, including any related management

letters. The chief judge and any officer or employee of the judiciary

shall make available upon request to such independent certified public

accountants all books and records relevant to such independent audits.

2. The chief judge shall request proposals from independent certified

public accountants for audits of the internal controls of the judiciary.

The requests for proposals shall include a reference to the requirements

for audits conducted pursuant to subdivision one of this section. The

chief judge shall select such independent auditor 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.