N.Y. County Law § 210

§ 210. Examination and post audit. The board of supervisors may at any\ntime cause an examination and post audit to be made of the books,\nrecords and papers pertaining to the money, funds or other property\nbelonging to the county, or over which the county shall have control.\nSuch examination and post audit may be made by a standing or special\ncommittee or by auditors employed for the purpose.\n