N.Y. ISC Law § 1217

§ 1217. Vouchers for disbursements. No domestic insurance company\nshall make any disbursement of one hundred dollars or more unless\nevidenced by a voucher signed by or on behalf of the payee as\ncompensation for goods or services rendered for the company, and\ncorrectly describing the consideration for the payment. If such\ndisbursement be for services and disbursements, such vouchers shall set\nforth the services rendered and itemize the disbursements; if it is in\nconnection with any matter pending before any legislative or public body\nor before any government department or officer, the voucher shall\ncorrectly describe also the nature of the matter and the company's\ninterest therein. If such a voucher is unobtainable, the disbursement\nshall be evidenced by a statement of an officer or responsible employee\naffirmed by him as true under the penalties of perjury, stating the\nreasons therefor and setting forth the particulars above mentioned.\n