The body or official responsible for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having that responsibility. The following chart describes who is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position.
| Type of Locality | Designated Claims Auditing Body | Other Options |
|---|---|---|
| School District | Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 | Board may, among other options, create the office of claims auditor. Education Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) |
| BOCES | Board of Cooperative Educational Services. Education Law Section 1950 | Board may create the office of claims auditor. Education Law Section 1950(4)(k) |
| County | Board of Supervisors or Legislators. County Law Section 369 | Office of county comptroller or county auditor. County Law Sections 575, 577 and 600 |
| Town or Special District | Town Board, or for improvement districts with separately elected commissioners, the Board of Commissioners. Town Law Sections 118, 215(1-b) | Town Board may create the office of town comptroller. Town Law Sections 20(3) (b), 118, 119; Municipal Home Rule Law Sections 10, 23. |
| Village | Board of Trustees. Village Law Section 5-524 | Board may create the office of village auditor or authorize a separate board of commissioners to audit claims incurred by that board and payable out of funds within the separate board’s jurisdiction. Village Law Sections 3-301(2)(c), 5-524 |
| Fire District | Board of Fire Commissioners. Town Law Section 176(4-a) | No authority to create a claims auditing position. |
| City | May be the governing board, if provided for in the city charter | City comptroller (for cities governed by the Second Class Cities Law, see Second Class Cities Law Section 64); otherwise, depends on city charter provisions |
| Libraries |
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