§ 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.