New York Laws
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.