N.Y. GMU Law § 99-B

§ 99-b. Receipts for money received; records of money disbursed by\ncheck. 1. Every public officer or employee who shall receive payment of\nmoney for or on behalf of any municipality, school district, public\ncorporation or political subdivision of which he is an officer or\nemployee shall, where no other evidence satisfactory for purpose of\naudit is available, issue a receipt to the person paying the same. He\nshall also retain a copy of such receipt, which receipt and copy or stub\nthereof shall be numbered consecutively. The receipt shall be in such\nform as the state comptroller, in the exercise of his supervision of\nmunicipal accounts, may approve.\n 2. Whenever, pursuant to law, a local government, as defined in\nsection ten of this chapter, or any of its officers or employees, is\nrequired to receive, retain and/or produce for examination or audit a\ncancelled check or checks drawn on an account of the local government,\nthe local government, officer or employee may, if so authorized by the\ngoverning body of the local government, receive, retain and/or produce\nproper alternative documentation in the form of check images supplied by\nthe payor bank or trust company in lieu of cancelled checks drawn on the\naccounts of the local government. Such check images shall show both\nsides of each check and shall be considered the equivalent of original\ncancelled checks for purposes of record keeping and auditing\nrequirements.\n