Section 170 Audit of agencies by the state comptroller; reports of corrective action
Audit of agencies by the state comptroller; reports of corrective action. Whenever the state comptroller shall conduct an audit of the activities and operations of any department, bureau, board, commission, authority or any other agency or instrumentality, he or she shall submit a tentative copy of a report of such audit to the head of the entity audited. The head of such entity may submit a written response to such tentative report within thirty days of the receipt thereof. The state comptroller shall thereafter submit a final report of such audit which shall contain a complete copy of the response, if any, submitted to the tentative report. If the final report makes recommendations for corrective action, the head of the entity audited shall report within one hundred eighty days after receipt thereof to the governor, the state comptroller, the president, president pro tem and minority leader of the senate, the speaker, majority and minority leaders of the assembly, and the chairman and ranking minority members of the senate finance committee and the assembly ways and means committees of the state legislature what steps were taken to implement such recommendations, and, where recommendations were not implemented, the reasons therefor.