NY A02580

Requires the State Comptroller, Attorney General, and independent certified public accountants to conduct annual audits of the Office of Cannabis Management's internal controls

Audits must follow generally accepted government auditing standards and evaluate whether internal controls meet objectives defined in Executive Law section 950

Audit reports must identify internal control weaknesses, recommend corrective actions, and flag any significant or material weaknesses

Comptroller and Attorney General must select independent auditors through a competitive proposal process based on quality and price factors

Office of Cannabis Management must make all books and records available to auditors upon request, and audit results including management letters must be made public