N.Y. State Finance Law § 109-a: Alternative proofs authorized for audit by the comptroller

§ 109-a. Alternative proofs authorized for audit by the comptroller.

1. Notwithstanding sections one hundred nine and one hundred ten of this

article, the comptroller may, by regulation, provide for a system

whereby state agencies, vendors and providers of services submit proofs

required for payment upon audit without the submission of vouchers or

invoices. Such proofs may be in the form of paperless vouchers,

electronic vouchers or in any other media form which the comptroller

reasonably determines offers the same degree of accountability and

control now provided by the provisions of sections one hundred nine and

one hundred ten of this article.

2. Prior to implementing any alternative method of proof for payment

upon audit described in subdivision one of this section, the comptroller

shall promulgate regulations in accordance with the state administrative

procedure act. In addition to those persons required to receive notice

pursuant to subdivision six-a of section two hundred two of the state

administrative procedure act, such notice and any amendments thereto

shall be provided to the chairman of the senate finance committee and

the chairman of the assembly ways and means committee.

3. The proofs described in this section shall constitute written

instruments, computer data or statements within the meaning of articles

one hundred fifty-six, one hundred seventy, one hundred seventy-five and

one hundred seventy-six of the penal law.