New York Laws
Article 15-A - Municipal Urban Renewal Agencies, Organization and Powers
561-A - Accounts, Reports and Audits.

ยง 561-a. Accounts, reports and audits. 1. The accounting records of
an agency shall be maintained in accordance with a system prescribed by
the state comptroller.

2. Within sixty days after the close of the fiscal year, an agency
shall submit an annual report of its financial condition to the
commissioner and to the state comptroller. The report shall be in such
form as the comptroller shall require. The commissioner or the
comptroller may require additional information from the agency or any
officer thereof at any time.

3. The state comptroller, or his legally authorized representative, is
hereby authorized and empowered from time to time to examine the books
and accounts of an agency including its receipts, disbursements,
contracts, reserve funds, sinking funds, investments and any other
matters relating to its finances or financial standing. Such an
examination shall be conducted by the comptroller at least once in every
five years; the comptroller is authorized, however, to accept from an
agency, in lieu of such an examination, an external examination of its
books and accounts made at the request of the agency.