N.Y. Education Law § 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.