N.Y. Gen. Mun. Law § 33-a

§ 33-a. Examination of distribution of foreign fire insurance premium\ntax. The state comptroller may cause the records and accounts of any\nentity receiving and disbursing foreign fire insurance premium tax funds\ndistributed pursuant to sections nine thousand one hundred four and nine\nthousand one hundred five of the insurance law, the administrative code\nof the city of New York and the charter of the city of Buffalo to be\ninspected and examined respecting such funds received after January\nfirst, nineteen hundred seventy-six for such periods as the comptroller\nshall deem necessary. On every such examination inquiry shall be made as\nto the method and accuracy of accounts.\n