New York Laws
Article 3 - Report of Financial Condition
34-A - Buffalo City Comptroller.

§ 34-a. Buffalo city comptroller. 1. Notwithstanding any other
provision of law to the contrary, the Buffalo city comptroller shall
have the power to examine into the financial affairs of the Buffalo
public school district and audit all school district accounts as the
comptroller deems necessary. The school district shall make available
all books, papers, records, other materials or information required by
the comptroller to conduct the examinations and audits authorized by
this section. The school district shall be provided sufficient time and
opportunity to respond to the findings and recommendations contained in
any audit document or any report as a result of an examination prior to
the release of any such audit or report. Any final audit document or
report shall contain any responses and/or comments submitted by the
school district.

2. The comptroller shall annually prepare and submit an audit report
on the financial status of the school district to the school board, the
mayor, the city council, the state comptroller and the state education
department and shall also be made available to the public upon request.
Any final report on the financial status of the school district shall
contain any responses and/or comments submitted by the school district.
The school district shall be given sufficient time and opportunity to
review the report and submit a response and/or comments prior to such
report's release.