2015 New York Laws
LEG - Legislative
Article 6 - (Legislative) INTERNAL CONTROL RESPONSIBILITIES OF THE STATE LEGISLATURE
91 - Internal audit responsibilities.

  91.  Internal audit responsibilities. 1. The temporary president of
  the senate and the speaker of the  assembly  or  their  designees  shall
  determine,  and  periodically  review  such determination of, whether an
  internal audit function  within  their  respective  house  is  required.
  Establishment  of  such  function  shall  be based upon an evaluation of
  costs  and  benefits  of  implementation  and  other  factors  that  are
  determined  to  be  relevant.  In  the  event  it  is determined that an
  internal audit  function  is  required  for  one  or  both  houses,  the
  temporary  president  of the senate or the speaker of the assembly shall
  establish an internal audit function within the respective  house  which
  operates  in  accordance  with generally accepted standards for internal
  auditing. Any such internal audit function shall be directed  and  shall
  report  in  a  manner  prescribed  by the respective house. The internal
  audit function shall evaluate the respective house's internal  controls,
  identify  internal  control  weaknesses that have not been corrected and
  make recommendations to correct these weaknesses.
2. In the event the temporary president of the senate or  the  speaker
  of  the  assembly does not establish an internal audit function pursuant
  to subdivision  one  of  this  section  he  or  she  shall  nevertheless
  establish  and  maintain the program of internal control review required
  by section ninety of this article.