§ 1232-q. Audit, annual report and budget review. 1. In conformity with the provisions of section five of article ten of the state constitution, the accounts of the authority shall be subject to the supervision of the comptroller and an annual audit shall be performed by an independent certified public accountant. The authority shall annually submit to the governor, comptroller, chairperson of the senate finance committee and chairperson of the assembly ways and means committee a detailed report pursuant to the provisions of section twenty-eight hundred of this chapter, and a copy of such report shall be filed with the county executive, the clerk of the county legislature, the county treasurer and each member of the county legislature.

2. The authority shall be subject to the oversight of the county office of legislative budget review.