N.Y. Elec. Law § 9-211

§ 9-211. Audit of voter verifiable audit records. 1. Within fifteen\ndays after each general or special election, and within seven days after\nevery primary or village election conducted by the board of elections,\nthe board of elections or a bipartisan committee appointed by such board\nshall manually audit the voter verifiable audit records from three\npercent of voting machines or systems within the jurisdiction of such\nboard. Voting machines or systems shall be selected for audit through a\nrandom, manual process. At least five days prior to the time fixed for\nsuch selection process, the board of elections shall send notice by\nfirst class mail to each candidate, political party and independent body\nentitled to have had watchers present at the polls in any election\ndistrict in such board's jurisdiction. Such notice shall state the time\nand place fixed for such random selection process. The audit shall be\nconducted in the same manner, to the extent applicable, as a canvass of\npaper ballots. Each candidate, political party or independent body\nentitled to appoint watchers to attend at a polling place shall be\nentitled to appoint such number of watchers to observe the audit.\n 2. The manual audit tallies for each voting machine or system shall be\ncompared to the tallies recorded by such voting machine or system, and a\nreport shall be made of such comparison which shall be filed in the\noffice of the state board of elections.\n 3. The state board of elections shall, in accordance with subdivision\nfour of section 3-100 of this chapter, promulgate regulations\nestablishing a uniform statewide standard to be used by boards of\nelections to determine when a discrepancy between the manual audit\ntallies and the voting machine or system tallies shall require a further\nvoter verifiable record audit of additional voting machines or systems\nor a complete manual audit of all machines or systems within the\njurisdiction of a board of elections. Any board of elections shall be\nempowered to order that any such audit shall be conducted whenever any\nsuch discrepancy exists.\n 4. If a complete audit shall be conducted, the results of such audit\nshall be used by the canvassing board in making the statement of canvass\nand determinations of persons elected and propositions rejected or\napproved. The results of a partial voter verifiable record audit shall\nnot be used in lieu of voting machine or system tallies.\n 5. Notwithstanding subdivision four of this section, if a voting\nmachine or system is found to have failed to record votes in a manner\nindicating an operational failure, the board of canvassers shall use the\nvoter verifiable audit records to determine the votes cast on such\nmachine or system, provided such records were not also impaired by the\noperational failure of the voting machine or system.\n