§ 170. 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.