N.Y. Transp. Law § 49
The Utica transit authority shall file with the commissioner a copy of each proposed municipal project embodying the plans, specifications, estimated costs and proposed method of financing. Any change made in a municipal project shall be filed with the commissioner by the Utica transit authority. With reasonable promptness after each municipal project shall have been completed and from time to time prior to completion upon request of the commissioner, the Utica transit authority shall file with the commissioner a detailed statement of the cost thereof. All records and financial documents shall be subject to audit by the commissioner and the state comptroller. Upon receipt of a copy of a proposed state project, or of any proposed changes therein, the commissioner may transmit his criticisms and suggestions with reasonable promptness to the Utica transit authority. No change in a state project may be made by the Utica transit authority without the approval of the commissioner and the state comptroller.
N.Y. Transp. Law § 49