N.Y. Legislative Law § 90

§ 90. Internal control responsibilities. 1. The senate and the\nassembly shall each:\n a. establish and maintain by rule guidelines for a system of internal\ncontrol; and\n b. establish and maintain a system of internal control and a program\nof internal control review for their respective house.\n 2. In order to identify all the components of the legislature and\ntheir responsibilities for the purposes of implementing the provisions\nof this article, the temporary president of the senate and the speaker\nof the assembly shall jointly issue, and at their discretion,\nperiodically revise a schedule which lists all components of each of\ntheir respective houses of the legislature. The temporary president of\nthe senate and the speaker of the assembly may identify in a schedule\ncomponents for which joint internal controls and internal control\nreviews will be established and maintained.\n