Section 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, systems, resources and efforts of the people
  of an organization working together, and that  is  designed  to  provide
  reasonable  assurance  that the organization will achieve its objectives
  and mission. The objectives of an internal control system  include,  but
  are  not  limited  to: the safeguarding of assets; checking the accuracy
  and reliability of accounting data and  financial  reporting;  promoting
  the effectiveness and efficiency of operations; ensuring compliance with
  applicable laws and regulations; and encouraging adherence to prescribed
  managerial   policies.   Internal  control  review  processes  are  used
  periodically to evaluate the ongoing  internal  control  system  and  to
  assess and monitor the implementation of necessary corrective actions.
    2.   "Internal  audit".  An  appraisal  activity  established  by  the
  management of an organization for the review of operations as a means of
  assuring conformance with management policies and the  effectiveness  of
  internal  control,  and conducted in conformance with generally accepted
  standards for internal auditing.
    3. "State agency". Any state department, state university of New York,
  city university  of  New  York,  board,  bureau,  division,  commission,
  committee,  council,  office  or  other governmental entity performing a
  governmental or proprietary function for the state, or  any  combination
  thereof as provided in subdivision two of section nine hundred fifty-one
  of   this  article,  except  any  public  authority  or  public  benefit
  corporation, the judiciary or the state legislature.
    4. "Judiciary". The courts and court-related programs,  including  the
  office  of  court  administration,  of  the  state-funded portion of the
  unified  court  system  and  all  components  thereof  as  provided   in
  subdivision  two  of  section  two hundred forty-nine-a of the judiciary
  law.
    5. "State legislature". The legislature of  the  state  of  New  York,
  including  all  components  thereof  as  provided  in subdivision two of
  section ninety of the legislative law.
    6.  "Covered  authority".  Any  public  authority  or  public  benefit
  corporation,   other   than  a  bi-state  authority  or  public  benefit
  corporation, a majority of whose members are appointed by  the  governor
  or  serve  as  members  by virtue of holding state offices to which they
  were appointed by the governor, or any combination thereof.