Section 2-A. Additional definitions

As used in subdivisions two-b and two-c
  of  section  eight  of  this chapter, 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 the executive law, 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.