§ 951 — Internal control responsibilities

New York § 951

• Jurisdiction: New York
• Law EXC: Executive
• Art. 45: Internal Control Responsibilities of State Agencies

Text

§ 951. Internal control responsibilities. 1. The head of each state\nagency shall:\n a. establish and maintain for the agency guidelines for a system of\ninternal control that are in accordance with this article and internal\ncontrol standards;\n b. establish and maintain for the agency a system of internal control\nand a program of internal control review. The program of internal\ncontrol review shall be designed to identify internal control\nweaknesses, identify actions that are needed to correct these\nweaknesses, monitor the implementation of necessary corrective actions\nand periodically assess the adequacy of the agency's ongoing internal\ncontrol;\n c. make available to each officer and employee of the agency a clear\nand concise statement of the generally applicable management policies\nand standards with which the officer or employee of such agency shall be\nexpected to comply. Such statement shall emphasize the importance of\neffective internal control to the agency and the responsibility of each\nofficer and employee for effective internal control;\n d. designate an internal control officer, who shall report to the head\nof the agency, to implement and review the internal control\nresponsibilities established pursuant to this section;\n e. implement education and training efforts to ensure that officers\nand employees within such agency have achieved adequate awareness and\nunderstanding of internal control standards and, as appropriate,\nevaluation techniques; and\n f. periodically evaluate the need for an internal audit function.\n 2. In order to identify all state agencies and their responsibilities\nfor the purposes of implementing the provisions of this article, the\ndirector of the division of the budget shall issue and update as\nnecessary a schedule which lists all covered state agencies.\n