N.Y. Public Authorities Law § 2803: Examination of the books and accounts of public authorities by the state comptroller

§ 2803. Examination of the books and accounts of public authorities by

the state comptroller. 1. Notwithstanding any other provision of this

chapter, the state comptroller shall, from time to time but not less

than once in every five years, examine the books and accounts of every

authority or commission heretofore or hereafter continued or created by

this chapter, including its receipts, disbursements, contracts, leases,

sinking funds, investments and any other matters relating to its

financial standing. In lieu of such an examination, the state

comptroller is hereby authorized to accept from every such authority or

commission an external examination of its books and accounts made at the

request of such authority or commission.

2. (a) The state comptroller may, pursuant to subdivisions two and

three of section eight-c of the state finance law, in his or her sole

discretion, apply to state authorities the electronic data analytical

enterprise fraud prevention and detection system as provided for in such

section eight-c of the state finance law. Public authorities shall fully

support and cooperate with the state comptroller by providing the state

comptroller with access to data of the authority requested by the state

comptroller, in accordance with state and federal law, to allow such

data to be integrated into such analytic efforts as the state

comptroller may deem necessary.

(b) For purposes of this subdivision, the term "state authority" shall

have the same meaning as in subdivision one of section two of this

chapter, provided that for purposes of this subdivision, the term

"public benefit corporation" as used in such subdivision one of section

two of this chapter shall have the same meaning as in subdivision four

of section sixty-six of the general construction law.