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About Claims Auditing

New York State Education Law requires a board to audit all claims before they are paid by the treasurer or appoint a claims auditor to assume the board’s powers and duties to examine and approve or disapprove claims. An effective claims audit process ensures that every claim against the district is subjected to an independent, thorough and deliberate review and that each claim contains adequate supporting documentation to determine whether the amounts claimed comply with statutory requirements and district policies and represent actual and necessary expenditures.