2017 New York Laws
EDN - Education
Title 2 - School District Organization
Article 51 - City School Districts of Cities With Less Than One Hundred Twenty-Five Thousand Inhabitants
2525 - Audit of Claims.

 2525. Audit of claims. 1. 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  thereon  or attach thereto a certificate of such audit and file
  the same as a public record in his or her 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 or her to pay to the claimant  the  amount
  allowed  upon his or her claim. A copy of such warrant shall be filed in
  the office of the clerk.
2. In a city school district in which the office of claims auditor has
  been created, the claims auditor in considering a claim, may require any
  person presenting the same to be sworn before him or  her  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  claims  auditor
  he  or she shall endorse thereon or attach thereto a certificate of such
  audit and file the same as a public record in his or  her  office.  When
  any  claim  has  been so audited and a certificate thereof so filed, the
  claims auditor shall draw a warrant specifying the number of the  claim,
  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  or  essential,  directed  to  the  treasurer of the district,
  authorizing and directing him or her to pay to the claimant  the  amount
  allowed  upon his or her claim. A copy of such warrant shall be filed in
  the office of the clerk.