NY A10659

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 assess whether internal controls provide reasonable assurance of meeting control objectives

Audit reports must identify internal control weaknesses not yet corrected, recommend corrective actions, and state whether any weaknesses are significant or material

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

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