§ 954. Independent audits of the department of audit and control and\nthe department of law.
1.At least once every three years, the\nindependent certified public accountants selected pursuant to this\nsection shall conduct audits of the internal controls of the department\nof audit and control and the department of law, respectively. Such\naudits shall be performed in accordance with generally accepted\ngovernment auditing standards and shall include a report on whether the\ndepartments' internal controls are established and functioning in a\nmanner that provides reasonable assurance that they meet the objectives\nof internal control as defined in section nine hundred fifty of this\narticle. The report shall identify the internal controls both evaluated\nand not evaluated and shall iden
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§ 954. Independent audits of the department of audit and control and\nthe department of law. 1. At least once every three years, the\nindependent certified public accountants selected pursuant to this\nsection shall conduct audits of the internal controls of the department\nof audit and control and the department of law, respectively. Such\naudits shall be performed in accordance with generally accepted\ngovernment auditing standards and shall include a report on whether the\ndepartments' internal controls are established and functioning in a\nmanner that provides reasonable assurance that they meet the objectives\nof internal control as defined in section nine hundred fifty of this\narticle. The report shall identify the internal controls both evaluated\nand not evaluated and shall identify internal control weaknesses that\nhave not been corrected and actions that are recommended to correct\nthese weaknesses. If any such internal control weaknesses are\nsignificant or material with respect to such departments, the\nindependent auditors shall so state. The comptroller and the attorney\ngeneral shall make available to the public the results of such audits,\nincluding any related management letters. The comptroller and attorney\ngeneral and any officer or employee of such departments shall make\navailable upon request to such independent certified public accountants\nall books and records relevant to such independent audits.\n 2. The comptroller and the attorney general shall request proposals\nfrom independent certified public accountants for audits of the internal\ncontrols of their respective departments. The requests for proposals\nshall include a reference to the requirements for audits conducted\npursuant to subdivision one of this section. The comptroller and\nattorney general shall select such independent auditors in accordance\nwith a competitive procedure including an evaluation, based on quality\nand price factors, of those proposals received in response to such\nrequests for proposals.\n 3. Whenever the comptroller or the comptroller's appointee is a member\nof any board, commission, committee, council, or corporation, which\nconstitutes a state agency, the governing body of such board,\ncommission, committee, council, or corporation shall select an\nindependent auditor for the purpose of conducting audits of internal\ncontrols in accordance with this section.\n