The New Jersey Office of the State Comptroller has nearly unfettered authority to conduct random audits of any government agency, and does not have to explain its reasons for conducting an audit, a state appeals court said Thursday.

In a published opinion, a three-judge Appellate Division panel rejected arguments made by the North Bergen Board of Education that the comptroller should be required to explain why he wanted to conduct an audit of the board's operations and finances before the board turned over relevant documents.

“An auditee is … unambiguously required to fully cooperate and assist the state comptroller with any audit,” Appellate Division Judge Douglas Fasciale wrote. “Such cooperation and assistance is mandatory.”