2019 New York Laws
EXC - Executive
Article 45 - Internal Control Responsibilities of State Agencies
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.