NY A03738

Requires boards of elections to conduct risk-limiting audits within 15 days after general or special elections, 13 days after primary elections, and 7 days after village elections.

Mandates hand-to-eye review of at least 3 percent of voter verifiable paper records, with audit sample size determined by state board regulations using statistical methods designed to limit risk of certifying incorrect election outcomes.

Defines "risk-limiting audit" as a post-election process with at least 90 percent probability of detecting and correcting an incorrect reported outcome through full hand-to-eye tabulation of all validly cast votes.

Requires state board of elections to promulgate regulations implementing risk-limiting audits and authorizes county boards to conduct pilot audits with reporting to state legislature by June 30, 2025.

Takes effect immediately except section one (audit requirements) takes effect January 1, 2026.