N.Y. Pub. Auth. Law § 2642-N
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 public accountant. The authority shall annually submit to the county legislatures, county executives, governor and the state comptroller and to the chairperson of the senate finance committee and the chairperson of the assembly ways and means committee a detailed report pursuant to the provisions of section twenty-eight hundred of this chapter, and a copy of such report shall be filed with the clerk of the county legislature and the county executives; provided further that a copy of such report shall be submitted to the southern tier west regional planning and development board.
N.Y. Pub. Auth. Law § 2642-N