N.Y.
General Municipal Law Section 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.
Source:
Section 34-A — Buffalo city comptroller, https://www.nysenate.gov/legislation/laws/GMU/34-A (updated Sep. 22, 2014; accessed Oct. 26, 2024).
