N.Y. Education Law § 1724: 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.