N.Y. Exec. Law § 170

§ 170. Audit of agencies by the state comptroller; reports of\ncorrective action. Whenever the state comptroller shall conduct an audit\nof the activities and operations of any department, bureau, board,\ncommission, authority or any other agency or instrumentality, he shall\nsubmit a tenative copy of a report of such audit to the head of the\nentity audited. The head of such entity may submit a written response to\nsuch tentative report within thirty days of the receipt thereof. The\nstate comptroller shall thereafter submit a final report of such audit\nwhich shall contain a complete copy of the response, if any, submitted\nto the tentative report. If the final report makes recommendations for\ncorrective action, the head of the entity audited shall report within\nninety days after receipt thereof to the governor, the state\ncomptroller, the president, president pro tem and minority leader of the\nsenate, the speaker, majority and minority leaders of the assembly, and\nthe chairman and ranking minority members of the senate finance\ncommittee and the assembly ways and means committees of the state\nlegislature what steps were taken to implement such recommendations,\nand, where recommendations were not implemented, the reasons therefor.\n