Section 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.