N.Y. Pub. Auth. Law § 3971

§ 3971. Audits. 1. The accounts of the authority shall be subject to\nthe audit of the comptroller and the state comptroller. In addition, the\nauthority shall be subject to an annual financial audit performed by an\nindependent certified accountant selected by the authority. Such audit\nreport shall be submitted to the county executive, the presiding\nofficer, the comptroller, the governor, the state comptroller, the chair\nand ranking minority member of the state senate finance committee and\nthe chair and ranking minority member of the state assembly ways and\nmeans committee.\n 2. For each fiscal year during the existence of the authority, and\nwithin one hundred twenty days after the close of the county's fiscal\nyear, the county shall submit its audited financial statements to the\nauthority.\n