N.Y. Senate Rules Rule 14, § 1: No title

Section 1. Pursuant to Article 6 of the Legislative Law as enacted by

the New York state governmental accountability, audit and internal

control act of 1987, the following guidelines for a System of Internal

Control are hereby established:

a. all financial transactions shall be executed in accordance with the

general or specific authorization of the Temporary President or his or

her designated representative;

b. all financial transactions shall be recorded in conformity with

generally accepted accounting principles or other applicable criteria

and to maintain accountability for assets;

c. access to assets shall be permitted only in accordance with the

authorization of the Temporary President or his or her designated

representative;

d. the recorded accountability for assets shall be compared with the

existing assets at reasonable intervals and appropriate action shall be

taken with respect to any differences; and

e. the system of internal controls shall provide reasonable assurance

that the foregoing are accomplished.