N.Y. STF Law § 109-A

§ 109-a. Alternative proofs authorized for audit by the comptroller.\n1. Notwithstanding sections one hundred nine and one hundred ten of this\narticle, the comptroller may, by regulation, provide for a system\nwhereby state agencies, vendors and providers of services submit proofs\nrequired for payment upon audit without the submission of vouchers or\ninvoices. Such proofs may be in the form of paperless vouchers,\nelectronic vouchers or in any other media form which the comptroller\nreasonably determines offers the same degree of accountability and\ncontrol now provided by the provisions of sections one hundred nine and\none hundred ten of this article.\n 2. Prior to implementing any alternative method of proof for payment\nupon audit described in subdivision one of this section, the comptroller\nshall promulgate regulations in accordance with the state administrative\nprocedure act. In addition to those persons required to receive notice\npursuant to subdivision six-a of section two hundred two of the state\nadministrative procedure act, such notice and any amendments thereto\nshall be provided to the chairman of the senate finance committee and\nthe chairman of the assembly ways and means committee.\n 3. The proofs described in this section shall constitute written\ninstruments, computer data or statements within the meaning of articles\none hundred fifty-six, one hundred seventy, one hundred seventy-five and\none hundred seventy-six of the penal law.\n