2006 New York Code - Form And Audit Of Claims.

 
    § 1724. Form  and  audit  of  claims.    1. No claim against a central
  school district or a union free school district, except for compensation
  for services of an officer or employee engaged at agreed  wages  by  the
  hour,  day,  week,  month or year or for the principal of or interest on
  indebtedness of the district, shall be paid unless an  itemized  voucher
  therefor approved by the officer whose action gave rise or origin to the
  claim,  shall  have  been  presented  to  the  board of education of the
  district and shall  have  been  audited  and  allowed.    The  board  of
  education  shall  be authorized, but not required, to prescribe the form
  of such voucher.
    2. The board of education, in considering any claim, may  require  any
  person  presenting  the  same to be sworn before it or before any member
  thereof and to give testimony relative to the justness and  accuracy  of
  such  claim,  and  may take evidence and examine witnesses under oath in
  respect to the claim, and for that purpose may issue subpoenas  for  the
  attendance  of witnesses.   When a claim has been finally audited by the
  board of education the clerk of such board shall  endorse  or  attach  a
  certificate  of  such  audit upon the claim or upon an abstract on which
  such claims are listed and file the same  as  a  public  record  in  his
  office.  When any claim has been so audited and a certificate thereof so
  filed,  the  clerk  of  the  board  of  education  shall  draw a warrant
  specifying the name of the claimant, the amount allowed  and  the  fund,
  function  and  object chargeable therewith and such other information as
  may be deemed necessary and essential, directed to the treasurer of  the
  district,  authorizing  and  directing  him  to  pay to the claimant the
  amount allowed upon his claim.  A copy of such warrant shall be filed in
  the office of the clerk.
    3. The board of education may by resolution authorize the  payment  in
  advance of audit of claims for public utility services, postage, freight
  and  express  charges.    All such claims shall be presented at the next
  regular meeting for audit, and the claimant and the officer incurring or
  approving the same shall be jointly and severally liable for any  amount
  disallowed by the board of education.
    As  used  in  this subdivision, the term public utility services shall
  mean electric, gas, water, sewer and telephone services.