Laws, Rules & Regulations

• Internal Control Act
• Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007)
• International Standards for the Professional Practice of Internal Auditing
• The Internal Control Act Implementation Guide: Strengthening Compliance with the Act and Standards

Budget Bulletins

• Governmental Internal Control And Internal Audit Requirements (B-350)
• DOB Budget Bulletin for 2015 Certification

NYS Office of the State Comptroller Policies and Procedures

• Advisories
• Guide to Financial Operations
• Certification of Internal Controls over Payments

Federal Resources

• GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework that incorporates the increasing use of information technology to carry out critical government operations, recognizes the importance of human capital, and incorporates, as appropriate, the relevant updated internal control guidance developed in the private sector (COSO).
• OMB A-123 Management's Responsibility for Internal Control

Professional Organizations

• Association of Government Accountants (AGA)
• Information Systems Audit and Control Association (ISACA)
• Institute of Internal Auditors (IIA)
• NYS Internal Control Association (NYSICA)

State & Federal Agencies

• NYS Division of Budget (DOB)
• NYS Office of the State Comptroller (OSC)
• Government Accountability Office
• NYS ITS Enterprise Information Security Office (EISO)
• NYS Division of Homeland Security and Emergency Services (DHSES)