N.Y. Gen. Mun. Law § 34

§ 34. Powers and duties of examiners. 1. The comptroller and each\nexaminer of municipal affairs shall have power to examine into the\nfinancial affairs of every such municipal corporation, industrial\ndevelopment agency, district, agency, activity, any fire company as\ndefined in section two hundred four-a of this chapter, and any other\norganization, except a statewide association of local governments or\nlocal government officials, that is controlled by one or more of any\nsuch municipal corporations, industrial development agencies, districts\nor agencies. An organization shall be deemed under the control of one or\nmore municipal corporations, industrial development agencies, districts\nor agencies when one or more individuals who serve as officers or\nemployees of any such municipal corporation, industrial development\nagency, district or agency: (a) select either a majority of the\norganization's highest policy-making body or the organization's chief\nexecutive officer; (b) constitute a majority of the voting strength that\nselects either a majority of the organization's highest policy-making\nbody or the organization's chief executive officer; or (c) serve as: (i)\na majority of the organization's highest policy-making body; (ii) in his\nor her official capacity, the organization's chief executive officer; or\n(iii) in his or her official capacity, a partner in the organization. An\norganization under the control of one or more municipal corporations,\nindustrial development agencies, districts or agencies shall also\ninclude any other organization that is controlled by such organization.\n 2. In connection with any examination authorized by subdivision one of\nthis section, the comptroller and each examiner of municipal affairs\nshall have power to administer an oath to any person whose testimony may\nbe required, and to compel the appearance and attendance of such person\nfor the purpose of any such examination and investigation, and the\nproduction of books and papers. In the case of a municipal corporation,\nindustrial development agency, or school district, no such person shall\nbe compelled to appear or be examined elsewhere than within such\nmunicipal corporation, industrial development agency, or school\ndistrict. In the case of any district other than a school district, no\nsuch person may be compelled to appear or be examined elsewhere than\nwithin the town or one of the towns in which such district or portion\nthereof is located. In the case of an urban renewal agency, no such\nperson shall be compelled to appear or be examined outside the municipal\ncorporation wherein such agency is established. In the case of a fire\ncompany, no such person shall be compelled to appear or be examined\noutside the area served by the company. In the case of an activity, no\nsuch person shall be compelled to appear outside the area served by the\nactivity. In the case of an organization under the control of one or\nmore municipal corporations, industrial development agencies, districts\nor agencies, no such person shall be compelled to appear or to be\nexamined outside the county in which the organization has its principal\nheadquarters. Willful false swearing in such examination shall be\nperjury and shall be punishable as such.\n 3. For purposes of this section, the term "a majority of the\norganization's highest policy-making body" shall mean a majority of the\nwhole number of positions comprising such body, provided, however, that\nif the documents establishing the organization's internal governance\nallow such body to act by a majority of a quorum, then such term shall\nmean a majority of the quorum.\n