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This entry was published on 2014-09-22
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SECTION 249-C
Independent audits
Judiciary (JUD) CHAPTER 30, ARTICLE 7-D
§ 249-c. Independent audits. 1. At least once every three years, the
independent certified public accountant selected pursuant to this
section shall conduct audits of the internal controls of the judiciary.
Such audits shall be performed in accordance with generally accepted
government auditing standards and shall include a report on whether the
judiciary's internal controls are established and functioning in a
manner that provides reasonable assurance that they meet the objectives
of internal control as defined in section two hundred forty-nine of this
article. The report shall identify the internal controls both evaluated
and not evaluated and shall identify internal control weaknesses that
have not been corrected and actions that are recommended to correct
these weaknesses. If any such internal control weaknesses are
significant or material with respect to the judiciary, the independent
auditor shall so state. The chief judge shall make available to the
public the results of such audits, including any related management
letters. The chief judge and any officer or employee of the judiciary
shall make available upon request to such independent certified public
accountants all books and records relevant to such independent audits.

2. The chief judge shall request proposals from independent certified
public accountants for audits of the internal controls of the judiciary.
The requests for proposals shall include a reference to the requirements
for audits conducted pursuant to subdivision one of this section. The
chief judge shall select such independent auditor in accordance with a
competitive procedure including an evaluation, based on quality and
price factors, of those proposals received in response to such requests
for proposals.