N.Y. EDN Law § 2524

§ 2524. Form of claims. 1. No claim against a city school district,\nexcept for compensation for services of an officer or employee engaged\nat agreed wages by the hour, day, week, month or year or for the\nprincipal of or interest on indebtedness of the district, shall be paid\nunless an itemized voucher therefor approved by the officer whose action\ngave rise or origin to the claim, shall have been presented to the board\nof education or claims auditor of the city school district and shall\nhave been audited and allowed. The board of education shall be\nauthorized, but not required, to prescribe the form of such voucher.\n 2. The board of education may by resolution authorize the payment in\nadvance of audit of claims for public utility services, postage, freight\nand express charges. All such claims shall be presented at the next\nregular meeting for audit, and the claimant and the officer incurring or\napproving the same shall be jointly and severally liable for any amount\ndisallowed by the board of education.\n As used in this subdivision, the term public utility services shall\nmean electric, gas, water, sewer and telephone services.\n