N.Y. Education Law § 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.