New York Executive Law Article 45 - INTERNAL CONTROL RESPONSIBILITIES OF STATE AGENCIES

• 950 - Definitions.
  As used in this article, the following terms shall have the following meanings: 1. "Internal control". A process that integrates the activities, plans, attitudes, policies,...
• 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...
• 952 - Internal Audit Responsibilities.
  1. The director of the division of the budget, after reviewing the evaluation of the head of each state agency as to the need for...
• 953 - Independent Audits of the Executive Chamber and the Division of the Budget.
  1. At least once every three years, the independent certified public accountant or accountants selected pursuant to this section shall conduct audits of the internal...
• 954 - Independent Audits of the Department of Audit and Control and the Department of Law.
  1. At least once every three years, the independent certified public accountants selected pursuant to this section shall conduct audits of the internal controls of...

Last modified: February 3, 2019