New York Laws
Article 51 - City School Districts of Cities With Less Than One Hundred Twenty-Five Thousand Inhabitants
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.