N.Y. Comp. Codes R. & Regs. tit. 9, § 6203.8
The Division of Election Law Enforcement shall annually complete the required internal controls report by the 1st day of April, and shall provide same to the co-executive directors. Such report shall be filed by the co-executive directors with the Division of Budget and/or the Office of the State Comptroller as required by law with such reports from all other units or divisions comprising the State Board of Elections.