New York Consolidated Laws, General Municipal Law - GMU § 470. Reports to and audit by comptroller

Each contracting public agency shall render to the comptroller such reports concerning the transactions, operations and activities entered into, performed or conducted under an interlocal agreement at such time, in such form and manner, and containing such information as shall be prescribed by the comptroller. The comptroller shall have the power to examine and investigate the accounts and records of all officers and employees of the contracting public agencies who may be concerned with such transactions, operations and activities. For the purpose of such examination and investigation, the comptroller shall have the power to compel the appearance and attendance of any persons whose testimony may be required, to administer oaths, to take testimony, to issue subpoenas, and to compel the production of books and papers, in the manner provided by sections thirty-three and thirty-four of the general municipal law and section nine of the state finance law of this state. No such person may be compelled to appear and be examined elsewhere than within the area under the jurisdiction of the contracting public agency which he serves or with which he has any transactions under investigation. Each interlocal agreement shall expressly provide for the compliance by the officers and employees of each contracting public agency with the directions of the comptroller regarding the making of reports; and expressly provide for the submission of such officers and employees to examinations by and investigations of the comptroller as herein provided.