N.Y. Comp. Codes R. & Regs. tit. 9 § 1642-2.3
All disbursements of funds in the custody and control of the local agency shall be by check, except for items of a petty cash nature which may be made in cash (see § 1642-2.5, infra). No check shall be issued except in payment of an accounts payable voucher duly executed and approved, and properly supported (see § 1642-2.4 below). The opening of the bank accounts, the numbering of checks, check signing and bank reconciliations have been described in Subpart 1642-1. Checks, when issued, shall be recorded in the cash disbursements-voucher register (see § 1642-3.3 ). Space should be reserved on the face of the check to give the invoice number and other data which will enable the creditor to identify the payment.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 1642-2.3