Section 14-A - Tax audit reporting system1. The department of taxation and finance shall establish and maintain a comprehensive tax audit reporting system which shall provide the governor and the legislature with a systematic method to evaluate the progress made by the department in achieving revenue targets. In order to ensure that the reporting system is made an integral part of the state fiscal plan, the following procedure is hereby established for the development of the form and contents of tax audit target reports and quarterly tax audit reports and for the submission of such reports.2. Annually, but no later than ninety days prior to the commencement of each fiscal year, the department shall submit to the governor, a tax audit target report for such fiscal year which contains the following information for each general and special revenue fund tax, the cash receipts of which during the last completed state fiscal year exceeded fifty million dollars: annual and quarterly numbers of audits to be completed, annual and quarterly dollar amounts of assessments and collections expected, anticipated annual average assessments and average collections per audit, and anticipated annual average assessments and average collections per auditor for each such tax source. This data is to be provided differentiating between solely utilizing existing staff levels and any proposed changes to such levels. Copies of such report shall be simultaneously furnished to the senate finance committee and the assembly ways and means committee for their information.3. In addition, after the tax audit target report for a fiscal year has been submitted as required, the department shall submit quarterly to the governor, within thirty days of the close of each quarter of the state fiscal year to which such tax audit target report shall pertain, a quarterly tax audit report which summarizes the actual experiences to date of assessments and collections for each tax source in forms suitable for comparison with such target report. Such quarterly reports shall provide an explanation of the causes of any major deviation from the targets set in such target report. Copies of such quarterly tax audit reports shall be simultaneously furnished to the senate finance committee and the assembly ways and means committee for their information.N.Y. State Fin. Law § 14-A