N.Y. Executive Law § 951: Internal control responsibilities

§ 951. Internal control responsibilities. 1. The head of each state

agency shall:

a. establish and maintain for the agency guidelines for a system of

internal control that are in accordance with this article and internal

control standards;

b. establish and maintain for the agency a system of internal control

and a program of internal control review. The program of internal

control review shall be designed to identify internal control

weaknesses, identify actions that are needed to correct these

weaknesses, monitor the implementation of necessary corrective actions

and periodically assess the adequacy of the agency's ongoing internal

control;

c. make available to each officer and employee of the agency a clear

and concise statement of the generally applicable management policies

and standards with which the officer or employee of such agency shall be

expected to comply. Such statement shall emphasize the importance of

effective internal control to the agency and the responsibility of each

officer and employee for effective internal control;

d. designate an internal control officer, who shall report to the head

of the agency, to implement and review the internal control

responsibilities established pursuant to this section;

e. implement education and training efforts to ensure that officers

and employees within such agency have achieved adequate awareness and

understanding of internal control standards and, as appropriate,

evaluation techniques; and

f. periodically evaluate the need for an internal audit function.

2. In order to identify all state agencies and their responsibilities

for the purposes of implementing the provisions of this article, the

director of the division of the budget shall issue and update as

necessary a schedule which lists all covered state agencies.