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New York Consolidated Laws, Public Authorities Law - PBA § 1276-c. Independent audit of authority

Current as of January 01, 2026 | Updated by Findlaw Staff

The independent auditor retained by the authority shall not provide to the authority, contemporaneously with the audit unless it shall have previously received written approval by the audit committee any non-audit service, including:

1. routine bookkeeping or other services;

2. financial information systems design and implementation;

3. appraisal or valuation services, fairness opinions, or contribution-in-kind reports;

4. actuarial services;

5. outsourcing services;

6. authority management functions or human resources;

7. broker or dealer, investment advisor or investment banking services;

8. legal services and expert services unrelated to the audit.

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Cite this article: FindLaw.com - New York Consolidated Laws, Public Authorities Law - PBA § 1276-c. Independent audit of authority - last updated January 01, 2026 | https://codes.findlaw.com/ny/public-authorities-law/pba-sect-1276-c/

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