Requires annual audits of statewide opioid settlements

This bill requires annual independent audits of how New York State manages opioid settlement funds. It directly affects the Office of Addiction Services and Supports, which administers these funds. The law mandates that auditors (selected through competitive bidding) evaluate internal controls, identify weaknesses, and report findings publicly - including any significant issues. The audits must follow government auditing standards and include management recommendations for improvements.