N.Y. EDN Law § 2526

§ 2526. Claims auditor. 1. The board of education of a city school\ndistrict may adopt a resolution establishing the office of claims\nauditor and appoint a claims auditor who shall hold his or her position\nsubject to the pleasure of such board of education. In its discretion,\nthe board may adopt a resolution establishing the office of deputy\nclaims auditor who shall act as claims auditor in the absence of the\nclaims auditor. Such claims auditor shall report directly to the board\nof education. No person shall be eligible for appointment to the office\nof claims auditor or deputy claims auditor who shall be:\n (1) a member of the board of education;\n (2) the clerk or treasurer of the board of education;\n (3) the superintendent of schools or other official of the district\nresponsible for business management;\n (4) the person designated as purchasing agent; or\n (5) clerical or professional personnel directly involved in accounting\nand purchasing functions of the school district.\n 1-a. The positions of claims auditor and deputy claims auditor shall\nbe classified in the exempt class of civil service. Such board of\neducation, at any time after the establishment of the office of claims\nauditor or deputy claims auditor, may adopt a resolution abolishing such\noffice, whereupon such office shall be abolished.\n 2. When the office of claims auditor shall have been established and a\nclaims auditor shall have been appointed and shall have qualified, the\npowers and duties of the board of education with respect to claims\nauditing, allowing or rejecting all accounts, charges, claims or demands\nagainst the city school district shall devolve upon and thereafter be\nexercised by such claims auditor, during the continuance of such office.\nThe board of education shall be permitted to delegate the claims audit\nfunction to one or more independent entities by using (1)\ninter-municipal cooperative agreements, (2) shared services to the\nextent authorized by section nineteen hundred fifty of this title, or\n(3) independent contractors, to fulfill this function.\n 3. When the board of education delegates the claims audit function\nusing an inter-municipal cooperative agreement, shared service\nauthorized by section nineteen hundred fifty of this title, or an\nindependent contractor, the board shall be responsible for auditing all\nclaims for services from the entity providing the delegated claims\nauditor, either directly or through a delegation to a different\nindependent entity.\n