2021 New York Laws
CNT - County
Article 7 - Finance
369 - Audit and Payment of Claims.

§  369.  Audit  and  payment of claims. 1. No claim, account or demand
  against a county shall be audited or paid unless it is a  lawful  county
  charge.
2. Except as otherwise provided by law, every claim for the payment of
  money  shall  be  audited  by  the  board of supervisors and shall be in
  writing and itemized. The board of supervisors may require  that  claims
  be  certified,  or  that they be verified. In the latter case the clerk,
  the chairman of the board or the  chairman  of  the  committee  to  whom
  referred  shall  have  power  to  administer  the  oath  of verification
  thereof. A written contract for the payment of money in  stated  amounts
  and  at  stated intervals shall be deemed a certified or verified claim,
  as required by the county. Fixed salaries, the principal or interest  on
  bonded  or  other  indebtedness,  and  the  compensation for services of
  employees or officers regularly engaged by the county at agreed wages by
  the hour, day, week, month or year may be paid without  prior  audit  by
  the board of supervisors.
3.  All  claims  shall  be  consecutively  numbered  and have endorsed
  thereon their disposition. Such claims when audited shall  be  filed  in
  the  office  of  the  clerk of the board of supervisors or other officer
  having custody thereof.
4.  Payrolls  shall  be  signed  and  certified  or  verified  as   to
  correctness  in  accordance  with  law  and  as directed by the board of
  supervisors.
5. The board of supervisors 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 supervisors.
As used in this subdivision, the term public  utility  services  shall
  mean electric, gas, water, sewer and telephone services.
6.  The  board  of  supervisors may, by local law or resolution, enact
  rules and regulations, not inconsistent with law, governing  the:    (a)
  approval  of claims prior to audit; (b) form and certification of orders
  or warrants drawn on  the  county  treasurer;  (c)  examination  of  the
  claimant and of his claim; (d) and such other matters deemed material.