2013 New York Consolidated Laws
ISC - Insurance
Article 12 - (1201 - 1221) ORGANIZATION AND CORPORATE PROCEDURE
1217 - Vouchers for disbursements.

 
    §  1217.  Vouchers  for  disbursements.  No domestic insurance company
  shall make any disbursement  of  one  hundred  dollars  or  more  unless
  evidenced  by  a  voucher  signed  by  or  on  behalf  of  the  payee as
  compensation for  goods  or  services  rendered  for  the  company,  and
  correctly   describing  the  consideration  for  the  payment.  If  such
  disbursement be for services and disbursements, such vouchers shall  set
  forth  the  services rendered and itemize the disbursements; if it is in
  connection with any matter pending before any legislative or public body
  or before any  government  department  or  officer,  the  voucher  shall
  correctly  describe  also  the  nature  of  the matter and the company's
  interest therein. If such a voucher is  unobtainable,  the  disbursement
  shall  be evidenced by a statement of an officer or responsible employee
  affirmed by him as true under the  penalties  of  perjury,  stating  the
  reasons therefor and setting forth the particulars above mentioned.