N.Y. Pub. Auth. Law § 2051-R
In conformity with the provisions of section five of article ten of the constitution, the accounts of the authority shall be subject to the supervision of the state comptroller and an annual audit shall be performed by an independent certified accountant. The authority shall annually submit to the governor and state comptroller and to the state legislature a detailed report pursuant to the provisions of section two thousand eight hundred of title one of article nine of this chapter, and a copy of such report shall be filed with the chairman of the Franklin county legislature. The authority shall comply with the provisions of sections two thousand eight hundred one, two thousand eight hundred two, and two thousand eight hundred three of title one of article nine of this chapter.
N.Y. Pub. Auth. Law § 2051-R