NY Elec L § 9-211 (2021)
2021 New York Laws ELN - Election Article 9 - Canvass of Results Title 2 - Canvass by Board of Elections 9-211 - Audit of Voter Verifiable Audit Records.

§  9-211.  Audit  of voter verifiable audit records. 1. Within fifteen   days after each general or special election, within thirteen days  after   every  primary  election,  and  within  seven  days  after every village   election conducted by the board of elections, the board of elections  or   a  bipartisan  committee  appointed  by such board shall audit the voter   verifiable audit records  from  three  percent  of  voting  machines  or   systems  within  the  jurisdiction  of  such  board.  Such audits may be   performed manually or via the use of any automated tool  authorized  for   such  use  by the state board of elections which is independent from the   voting system it is being used to  audit.  Voting  machines  or  systems   shall  be  selected for audit through a random, manual process. At least   five days prior to the time fixed for such selection process, the  board   of  elections  shall  send notice by first class mail to each candidate,   political party and independent  body  entitled  to  have  had  watchers   present   at  the  polls  in  any  election  district  in  such  board's   jurisdiction. Such notice shall state the time and place fixed for  such   random  selection  process.  The  audit  shall  be conducted in the same   manner, to the extent applicable, as a canvass of  paper  ballots.  Each   candidate,  political  party  or  independent  body  entitled to appoint   watchers to attend at a polling place shall be entitled to appoint  such   number of watchers to observe the audit.2.  The  audit  tallies  for  each  voting  machine or system shall be   compared to the tallies recorded by such voting machine or system, and a   report shall be made of such comparison which  shall  be  filed  in  the   office of the state board of elections.3.  The state board of elections shall, in accordance with subdivision   four  of  section  3-100  of  this   chapter,   promulgate   regulations   establishing  a  uniform  statewide  standard  to  be  used by boards of   elections to determine when a discrepancy between the audit tallies  and   the  voting  machine  or  system  tallies  shall require a further voter   verifiable record audit of additional voting machines or  systems  or  a   complete  audit  of all machines or systems within the jurisdiction of a   board of elections. Any board of elections shall be empowered  to  order   that  any  such  audit  shall be conducted whenever any such discrepancy   exists.4. If a complete audit shall be conducted, the results of  such  audit   shall be used by the canvassing board in making the statement of canvass   and  determinations  of  persons  elected  and  propositions rejected or   approved. The results of a partial voter verifiable record  audit  shall   not be used in lieu of voting machine or system tallies.5.  Notwithstanding  subdivision  four  of  this  section, if a voting   machine or system is found to have failed to record votes  in  a  manner   indicating an operational failure, the board of canvassers shall use the   voter  verifiable  audit  records  to  determine  the votes cast on such   machine or system, provided such records were not also impaired  by  the   operational failure of the voting machine or system.