A. 8563 2
lished and a claims auditor shall have been appointed and shall have
qualified, the powers and duties of the trustees with respect to claims
auditing, and allowing or rejecting all accounts, charges, claims or
demands against the school district, shall devolve upon and thereafter
be exercised by such claims auditor during the continuance of such
office. The trustees shall be permitted to delegate the claims audit
function TO ONE OR MORE INDEPENDENT ENTITIES by using (1) inter-munici-
pal 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.
C. WHEN THE TRUSTEES DELEGATE THE CLAIMS AUDIT FUNCTION USING AN
INTER-MUNICIPAL COOPERATIVE AGREEMENT, SHARED SERVICE AUTHORIZED BY
SECTION NINETEEN HUNDRED FIFTY OF THIS TITLE, OR AN INDEPENDENT CONTRAC-
TOR, THE TRUSTEES 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.
S 2. Subdivision 20-a of section 1709 of the education law, as amended
by chapter 263 of the laws of 2005, is amended to read as follows:
20-a. a. In its discretion to 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 OF EDUCATION MAY ADOPT A RESOLUTION ESTABLISH-
ING 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 also 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.
b. Such claims auditor OR DEPUTY CLAIMS AUDITOR shall not be required
to be a resident of the district, and such position shall be classified
in the exempt class of the 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. When the office of claims
auditor OR DEPUTY CLAIMS AUDITOR shall have been established and a
claims auditor OR DEPUTY 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 school district shall devolve
upon and thereafter be exercised by such claims auditor, during the
continuance of such office. A board 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.
C. WHEN THE BOARD OF EDUCATION DELEGATES THE CLAIMS AUDIT FUNCTION
USING AN INTER-MUNICIPAL COOPERATIVE AGREEMENT, SHARED SERVICE AUTHOR-
IZED BY SECTION NINETEEN HUNDRED FIFTY OF THIS TITLE, OR AN INDEPENDENT
CONTRACTOR, THE BOARD SHALL BE RESPONSIBLE FOR AUDITING ALL CLAIMS FOR
A. 8563 3
SERVICES FROM THE ENTITY PROVIDING THE DELEGATED CLAIMS AUDITOR, EITHER
DIRECTLY OR THROUGH A DELEGATION TO A DIFFERENT INDEPENDENT ENTITY.
S 3. Paragraph e of subdivision 2 of section 1711 of the education
law, as amended by chapter 263 of the laws of 2005, is amended to read
as follows:
e. To have supervision and direction of associate, assistant and other
superintendents, directors, supervisors, principals, teachers, lectur-
ers, medical inspectors, nurses, claims auditors, DEPUTY CLAIMS AUDI-
TORS, attendance officers, janitors and other persons employed in the
management of the schools or the other educational activities of the
district authorized by this chapter and under the direction and manage-
ment of the board of education; to transfer teachers from one school to
another, or from one grade of the course of study to another grade in
such course, and to report immediately such transfers to such board for
its consideration and actions; to report to such board violations of
regulations and cases of insubordination, and to suspend an associate,
assistant or other superintendent, director, supervisor, expert, princi-
pal, teacher or other employee until the next regular meeting of such
board, when all facts relating to the case shall be submitted to such
board for its consideration and action.
S 4. Subdivision 5 of section 2503 of the education law, as amended by
chapter 263 of the laws of 2005, is amended to read as follows:
5. Shall create, abolish, maintain and consolidate such positions,
divisions, boards or bureaus as, in its judgment, may be necessary for
the proper and efficient administration of its work; shall appoint prop-
erly qualified persons to fill such positions, including a superinten-
dent of schools, such associate, assistant and other superintendents,
directors, supervisors, principals, teachers, lecturers, special
instructors, medical inspectors, nurses, claims auditors, DEPUTY CLAIMS
AUDITORS, attendance officers, secretaries, clerks, custodians, janitors
and other employees and other persons or experts in educational, social
or recreational work or in the business management or direction of its
affairs as said board shall determine necessary for the efficient
management of the schools and other educational, social, recreational
and business activities; and shall determine their duties except as
otherwise provided herein.
S 5. Subdivision 5 of section 2508 of the education law, as amended by
chapter 263 of the laws of 2005, is amended to read as follows:
5. To have supervision and direction of associate, assistant and other
superintendents, directors, supervisors, principals, teachers, lectur-
ers, medical inspectors, nurses, claims auditors, DEPUTY CLAIMS AUDI-
TORS, attendance officers, janitors and other persons employed in the
management of the schools or the other educational activities of the
district authorized by this chapter and under the direction and manage-
ment of the board of education; to transfer teachers from one school to
another, or from one grade of the course of study to another grade in
such course, and to report immediately such transfers to such board for
its consideration and action; to report to such board violations of
regulations and cases of insubordination, and to suspend an associate,
assistant or other superintendent, director, supervisor, expert, princi-
pal, teacher or other employee until the next regular meeting of such
board, when all facts relating to the case shall be submitted to such
board for its consideration and action.
S 6. Subdivision 2 of section 2523 of the education law, as amended by
chapter 263 of the laws of 2005, is amended to read as follows:
A. 8563 4
2. Such moneys shall be disbursed only on the signature of such treas-
urer by checks payable to the person or persons entitled thereto. The
board of education may in its discretion require that such checks-other
than checks for salary, be countersigned by another officer of such
district. When authorized by resolution of the board of education such
checks may be signed with the facsimile signature of the treasurer and
other district officer whose signature is required, as reproduced by a
machine or device commonly known as a check-signer. Each check drawn by
the treasurer shall state the fund against which it is drawn. No fund
shall be overdrawn nor shall any check be drawn upon one fund to pay a
claim chargeable to another. No money shall be paid out by the treasurer
except upon the warrant of the clerk of the board of education after
audit and allowance by such board, or if a claims auditor OR DEPUTY
CLAIMS AUDITOR shall have been appointed, except upon the warrant of
such claims auditor OR DEPUTY CLAIMS AUDITOR after audit and allowance
thereof; provided, however, when provision for payment has been made in
the annual budget the treasurer may pay, without such warrant or prior
audit and allowance, (a) the principal of and interest on bonds, notes
or other evidences of indebtedness of the district or for the payment of
which the district shall be liable, and (b) compensation for services of
officers or employees engaged at agreed wages by the hour, day, week,
month or year upon presentation of a duly certified payroll. By resol-
ution duly adopted, the board may determine to enter into a contract to
provide for the deposit of the periodic payroll of the school district
in a bank or trust company for disbursal by it in accordance with
provisions of section ninety-six-b of the banking law.
S 7. Subdivision 1 of section 2524 of the education law, as amended by
chapter 263 of the laws of 2005, is amended to read as follows:
1. No claim against a city 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, or THE
claims auditor OR DEPUTY CLAIMS AUDITOR of the city school 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.
S 8. Section 2525 of the education law, as amended by chapter 263 of
the laws of 2005, is amended to read as follows:
S 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 just-
ness 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 chargea-
ble 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.
A. 8563 5
2. In a city school district in which the office of claims auditor OR
DEPUTY CLAIMS AUDITOR has been created, the claims auditor OR DEPUTY
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 exam-
ine 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 OR DEPUTY 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 OR DEPUTY 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.
S 9. Section 2526 of the education law, as amended by chapter 263 of
the laws of 2005, is amended to read as follows:
S 2526. Claims auditor. 1. The board of education of a city school
district may adopt a resolution establishing the office of claims audi-
tor 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 [position] 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 abolish-
ing such office, whereupon such office shall be abolished.
2. When the office of claims auditor OR DEPUTY CLAIMS AUDITOR shall
have been established and a claims auditor OR DEPUTY CLAIMS AUDITOR
shall have been appointed and shall have qualified, the powers and
duties of the board of education with respect to claims auditing, allow-
ing or rejecting all accounts, charges, claims or demands against the
city school district shall devolve upon and thereafter be exercised by
such claims auditor OR DEPUTY 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 AUTHOR-
IZED BY SECTION NINETEEN HUNDRED FIFTY OF THIS TITLE, OR AN INDEPENDENT
A. 8563 6
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.
S 10. Section 2527 of the education law, as amended by chapter 263 of
the laws of 2005, is amended to read as follows:
S 2527. Official undertakings. The clerk of the board of education or,
where the office of claims auditor OR DEPUTY CLAIMS AUDITOR has been
created, the claims auditor OR DEPUTY CLAIMS AUDITOR, and the treasurer,
collector and such other officers and employees as the board of educa-
tion shall designate, shall, before they enter upon the duties of their
respective offices or positions, each execute to the school district and
file with the school district clerk an official undertaking in such sum
and with such corporate surety as the board of education shall direct
and approve. The board of education may, at any time, require any such
officer or employee to file a new official undertaking for such sum and
with such corporate surety as the board shall approve. Such undertakings
as shall have been approved by the board of education shall forthwith be
filed with the school district clerk. The expense of any undertaking
executed pursuant to this section shall be a school district charge.
S 11. Subdivision 2-a of section 2554 of the education law, as amended
by chapter 263 of the laws of 2005, is amended to read as follows:
2-a. a. In its discretion to 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 the board. IN ITS DISCRETION,
THE BOARD MAY ADOPT A RESOLUTION ESTABLISHING ONE OR MORE OFFICES 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) a 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.
b. The [position] POSITIONS of claims auditor OR DEPUTY CLAIMS AUDITOR
shall be classified in the exempt class of civil service. The board of
education, at any time after the establishment of the office of claims
auditor OR DEPUTY CLAIMS AUDITOR, may adopt a resolution abolishing the
office. When the office of claims auditor OR DEPUTY CLAIMS AUDITOR shall
have been established and a claims auditor OR DEPUTY CLAIMS AUDITOR
shall have been appointed and shall have qualified, the powers and
duties of the board of education with respect to auditing accounts,
charges, claims or demands against the city school district shall
devolve upon and thereafter be exercised by such claims auditor OR DEPU-
TY CLAIMS AUDITOR, during the continuance of the 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 cooper-
ative agreements, or (2) independent contractors, to fulfill this func-
tion.
C. WHEN THE BOARD OF EDUCATION DELEGATES THE CLAIMS AUDIT FUNCTION
USING AN INTER-MUNICIPAL COOPERATIVE AGREEMENT, SHARED SERVICE AUTHOR-
IZED BY SECTION NINETEEN HUNDRED FIFTY OF THIS TITLE, OR AN INDEPENDENT
CONTRACTOR, THE BOARD SHALL BE RESPONSIBLE FOR AUDITING ALL CLAIMS FOR
A. 8563 7
SERVICES FROM THE ENTITY PROVIDING THE DELEGATED CLAIMS AUDITOR, EITHER
DIRECTLY OR THROUGH A DELEGATION TO A DIFFERENT INDEPENDENT ENTITY.
S 12. Subdivision 2 of section 2562 of the education law, as amended
by chapter 263 of the laws of 2005, is amended to read as follows:
2. The said board of education may require any person presenting for
settlement an account or claim for any cause whatever against it to be
sworn before it or a committee thereof, or before the claims auditor OR
DEPUTY CLAIMS AUDITOR, or before any person designated by said board,
touching such account or claim, and when so sworn, to answer orally as
to any facts relative to the justness of such account or claim. A member
of the board, the claims auditor OR DEPUTY CLAIMS AUDITOR, or any other
person designated as hereinbefore stated, shall have the power to admin-
ister an oath to any person who shall give testimony to the justness of
such account or claim, and for the purpose of securing such testimony
may issue subpoenas for the attendance of witnesses. Wilful false swear-
ing before the said board of education, a committee thereof, the claims
auditor OR DEPUTY CLAIMS AUDITOR, or before any person designated as
hereinbefore stated, is perjury and punishable as such.
S 13. Subdivision 6 of section 2566 of the education law, as amended
by chapter 263 of the laws of 2005, is amended to read as follows:
6. To have supervision and direction of associate, assistant, district
and other superintendents, directors, supervisors, principals, teachers,
lecturers, medical inspectors, nurses, claims auditors, DEPUTY CLAIMS
AUDITORS, attendance officers, janitors and other persons employed in
the management of the schools or the other educational activities of the
city authorized by this chapter and under the direction and management
of the board of education, except that in the city school districts of
the cities of Buffalo and Rochester to also appoint, within the amounts
budgeted therefor, such associate, assistant and district superinten-
dents and all other supervising staff who are excluded from the right to
bargain collectively pursuant to article fourteen of the civil service
law; to transfer teachers from one school to another, or from one grade
of the course of study to another grade in such course, and to report
immediately such transfers to said board for its consideration and
action; to report to said board of education violations of regulations
and cases of insubordination, and to suspend an associate, assistant,
district or other superintendent, director, supervisor, expert, princi-
pal, teacher or other employee until the next regular meeting of the
board, when all facts relating to the case shall be submitted to the
board for its consideration and action.
S 14. Paragraph a of subdivision 1 of section 2576 of the education
law, as amended by chapter 263 of the laws of 2005, is amended to read
as follows:
a. The salary of the superintendent of schools, associate, district or
assistant or other superintendents, examiners, directors, supervisors,
principals, teachers, lecturers, special instructors, claims auditors,
DEPUTY CLAIMS AUDITORS, medical inspectors, nurses, attendance officers,
clerks, custodians and janitors and the salary, fees or compensation of
all other employees appointed or employed by said board of education. In
addition, the expenses of personnel utilized to fulfill the internal
audit function pursuant to section twenty-one hundred sixteen-b of this
chapter.
S 15. Subdivision 2 of section 2580 of the education law, as amended
by chapter 263 of the laws of 2005, is amended to read as follows:
2. Such funds shall be disbursed by authority of the board of educa-
tion upon written orders drawn on the city treasurer or other fiscal
A. 8563 8
officer of the city. Such orders shall be signed by the superintendent
of schools and the secretary of the board of education or such other
officers as the board may authorize. If a claims auditor OR DEPUTY
CLAIMS AUDITOR shall have been appointed, orders shall be signed by
[the] SUCH claims auditor; provided, however, that the board may
require, in addition, the signature of such other officer or officers as
it may by resolution direct. Orders shall be numbered consecutively and
shall specify the purpose for which they are drawn and the person or
corporation to whom they are payable.
S 16. The commissioner of education is authorized to promulgate any
regulations necessary to implement the provisions of this act.
S 17. This act shall take effect immediately.