2019 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
2526 - Claims Auditor.

§ 2526. Claims  auditor.  1.  The  board of education of a city school
district may adopt  a  resolution  establishing  the  office  of  claims
auditor  and appoint a claims auditor who shall hold his or her position
subject to the pleasure of such board of education. In  its  discretion,
the  board  may  adopt  a  resolution  establishing the office of deputy
claims auditor who shall act as claims auditor in  the  absence  of  the
claims  auditor.  Such claims auditor shall report directly to the board
of education. No person shall be eligible for appointment to the  office
of claims auditor or deputy claims auditor who shall be:
  (1) a member of the board of education;
  (2) the clerk or treasurer of the board of education;
  (3)  the  superintendent  of schools or other official of the district
responsible for business management;
  (4) the person designated as purchasing agent; or
  (5) clerical or professional personnel directly involved in accounting
and purchasing functions of the school district.
  1-a. The positions of claims auditor and deputy claims  auditor  shall
be  classified  in  the  exempt  class  of  civil service. Such board of
education, at any time after the establishment of the office  of  claims
auditor or deputy claims auditor, may adopt a resolution abolishing such
office, whereupon such office shall be abolished.
  2. When the office of claims auditor shall have been established and a
claims  auditor  shall have been appointed and shall have qualified, the
powers and duties of the board  of  education  with  respect  to  claims
auditing, allowing or rejecting all accounts, charges, claims or demands
against  the  city  school district shall devolve upon and thereafter be
exercised by such claims auditor, during the continuance of such office.
The board of education shall be permitted to delegate the  claims  audit
function   to   one   or   more   independent   entities  by  using  (1)
inter-municipal cooperative  agreements,  (2)  shared  services  to  the
extent  authorized  by  section nineteen hundred fifty of this title, or
(3) independent contractors, to fulfill this function.
  3. When the board of education delegates  the  claims  audit  function
using   an   inter-municipal   cooperative   agreement,  shared  service
authorized by section nineteen  hundred  fifty  of  this  title,  or  an
independent  contractor, the board shall be responsible for auditing all
claims for services from  the  entity  providing  the  delegated  claims
auditor,  either  directly  or  through  a  delegation  to  a  different
independent entity.