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 audit the voter verifiable audit records from three percent of\nvoting machines or systems within the jurisdiction of such board. Such\naudits may be performed manually or via the use of any automated tool\nauthorized for such use by the state board of elections which is\nindependent from the voting system it is being used to audit. Voting\nmachines or systems shall be selected for audit through a random, manual\nprocess. At least five days prior to the time fixed for such selection\nprocess, the board of elections shall send notice by first class mail to\neach candidate, political party and independent body entitled to have\nhad watchers present at the polls in any election district in such\nboard's jurisdiction. Such notice shall state the time and place fixed\nfor such random selection process. The audit shall be conducted in the\nsame manner, to the extent applicable, as a canvass of paper ballots.\nEach candidate, political party or independent body entitled to appoint\nwatchers to attend at a polling place shall be entitled to appoint such\nnumber of watchers to observe the audit.\n 2. The 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 audit tallies and\nthe voting machine or system tallies shall require a further voter\nverifiable record audit of additional voting machines or systems or a\ncomplete audit of all machines or systems within the jurisdiction of a\nboard of elections. Any board of elections shall be empowered to order\nthat any such audit shall be conducted whenever any such discrepancy\nexists.\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