N.Y. Educ. 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 the claims auditor or deputy claims auditor of the city\nschool district and shall have been audited and allowed, provided that\nin the case of a city school district with a public school enrollment of\nten thousand students or more, the board of education may, at its\ndiscretion, use a risk-based or sampling methodology to determine which\nclaims are to be audited in lieu of auditing all claims so long as it is\ndetermined by resolution of the board of education that the methodology\nfor choosing the sample provides reasonable assurance that all the\nclaims represented in the sample are proper charges against the school\ndistrict. The board of education shall be authorized, but not required,\nto prescribe the form of such voucher.\n * NB Effective until July 1, 2014\n * 1. No claim against a city school district, except for compensation\nfor services of an officer or employee engaged at agreed wages by the\nhour, day, week, month or year or for the principal of or interest on\nindebtedness of the district, shall be paid unless an itemized voucher\ntherefor approved by the officer whose action gave rise or origin to the\nclaim, shall have been presented to the board of education or claims\nauditor of the city school district and shall have been audited and\nallowed. The board of education shall be authorized, but not required,\nto prescribe the form of such voucher.\n * NB Effective July 1, 2014\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