N.Y. LEG Law § 91

§ 91. Internal audit responsibilities. 1. The temporary president of\nthe senate and the speaker of the assembly or their designees shall\ndetermine, and periodically review such determination of, whether an\ninternal audit function within their respective house is required.\nEstablishment of such function shall be based upon an evaluation of\ncosts and benefits of implementation and other factors that are\ndetermined to be relevant. In the event it is determined that an\ninternal audit function is required for one or both houses, the\ntemporary president of the senate or the speaker of the assembly shall\nestablish an internal audit function within the respective house which\noperates in accordance with generally accepted standards for internal\nauditing. Any such internal audit function shall be directed and shall\nreport in a manner prescribed by the respective house. The internal\naudit function shall evaluate the respective house's internal controls,\nidentify internal control weaknesses that have not been corrected and\nmake recommendations to correct these weaknesses.\n 2. In the event the temporary president of the senate or the speaker\nof the assembly does not establish an internal audit function pursuant\nto subdivision one of this section he or she shall nevertheless\nestablish and maintain the program of internal control review required\nby section ninety of this article.\n