New York Consolidated Laws, Transportation Corporations Law - TCP § 118. Inspection;  cost certification

(a) Initial examinations of the plans and specifications and a report to the local governing body and in Suffolk county also to the county sewer agency on the feasibility and adequacy thereof including recommended modification and changes, if any;

(b) Inspections at reasonable intervals during and after the construction of the sewage-works systems and a report to the local governing body and in Suffolk county also to the county sewer agency on the progress thereof;

(c) A report to the local governing body and in Suffolk county also to the county sewer agency on the cost of construction of the sewage-works system and appurtenances thereto and acquisition of all lands and rights in land therefor, which, in turn, shall apprise the corporation of such cost report.  As a part of his report, the licensed engineer or engineering firm shall have the right and duty to examine or have examined the books and records, including all underlying documentation, of the corporation as well as all reports submitted by the corporation to governmental agencies or authorities to ascertain and verify the costs of construction and acquisition.  The services of a licensed certified public accountant or licensed public accountant may be utilized, where in the judgment of the engineer, they may be required to properly ascertain and verify the fiscal information to be included in the engineer's report.

(d) A report to the local governing body and in Suffolk county also to the county sewer agency that construction has been completed in accordance with the plans and specifications filed with and approved by the department of health having jurisdiction.