§ 249-C — Independent audits

§ 249-c. Independent audits. 1. At least once every three years, the\nindependent certified public accountant selected pursuant to this\nsection shall conduct audits of the internal controls of the judiciary.\nSuch audits shall be performed in accordance with generally accepted\ngovernment auditing standards and shall include a report on whether the\njudiciary's 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 two hundred forty-nine 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 the judiciary, the independent\nauditor shall so state. The chief judge shall make available to the\npublic the results of such audits, including any related management\nletters. The chief judge and any officer or employee of the judiciary\nshall make available upon request to such independent certified public\naccountants all books and records relevant to such independent audits.\n 2. The chief judge shall request proposals from independent certified\npublic accountants for audits of the internal controls of the judiciary.\nThe requests for proposals shall include a reference to the requirements\nfor audits conducted pursuant to subdivision one of this section. The\nchief judge shall select such independent auditor in accordance with a\ncompetitive procedure including an evaluation, based on quality and\nprice factors, of those proposals received in response to such requests\nfor proposals.\n