N.Y. Comp. Codes R. & Regs. Tit. 21 § 3.10 - Records of disbursements

Every licensed stevedore shall comply with the following:

(a) Every disbursement for goods or services in the amount $100 or more shall show the account to be charged and shall be supported by a voucher or other paid receipt giving a description of the goods or services, the name of the payee, the amount and the date.

(b) Every disbursement for goods or services in an amount less than $100 shall be supported by at least a signed petty cash slip or other written record describing the disbursement.

(c) Every disbursement in the amount of $100 or more for travel shall be supported by a voucher or other paid receipt which shall state who did the traveling, the place traveled to, the date, and the amount disbursed.

(d) Every disbursement in the amount of $100 or more for entertainment shall be supported by a voucher or other paid receipt which shall state who did the entertaining, the place and date of the entertainment, the names of the persons entertained and the amount disbursed.

(e) Every disbursement for travel or entertainment in an amount less than $100 shall be supported at least by a signed petty cash slip or other written record describing the disbursement.

(f) Every disbursement in the amount of $25 or more for a gift or gratuity shall be supported by a voucher or other written record which shall show the name of the person in authority who made or authorized the disbursement, the name of the person who received it, the amount, date, and the business or other purpose for the gift or gratuity.

Notes

N.Y. Comp. Codes R. & Regs. Tit. 21 § 3.10