N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1640-1.6
The Division of Housing is at all times desirous of extending any necessary assistance, and, if requested by the local agency, an auditor will be made available to assist in the opening of the books of account and to render such advice or assistance thereafter as may be required. It is the responsibility of the local agency, however, to engage personnel sufficiently well-trained in general accounting practice to operate a double-entry set of books. The division's assistance does not contemplate the keeping of the accounts for the local agency or instruction in elementary bookkeeping. Questions regarding the interpretation and application of the Subchapter provisions may be addressed at any time to the Division of Housing, Bureau of Finance, at 270 Broadway, New York 7, New York.
N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1640-1.6