§ 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.