§ 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.