New York Consolidated Laws, County Law - CNT § 369. Audit and payment of claims

1. No claim, account or demand against a county shall be audited or paid unless it is a lawful county charge.

2. Except as otherwise provided by law, every claim for the payment of money shall be audited by the board of supervisors and shall be in writing and itemized. The board of supervisors may require that claims be certified, or that they be verified. In the latter case the clerk, the chairman of the board or the chairman of the committee to whom referred shall have power to administer the oath of verification thereof. A written contract for the payment of money in stated amounts and at stated intervals shall be deemed a certified or verified claim, as required by the county. Fixed salaries, the principal or interest on bonded or other indebtedness, and the compensation for services of employees or officers regularly engaged by the county at agreed wages by the hour, day, week, month or year may be paid without prior audit by the board of supervisors.

3. All claims shall be consecutively numbered and have endorsed thereon their disposition. Such claims when audited shall be filed in the office of the clerk of the board of supervisors or other officer having custody thereof.

4. Payrolls shall be signed and certified or verified as to correctness in accordance with law and as directed by the board of supervisors.

5. The board of supervisors may by resolution authorize the payment in advance of audit of claims for public utility services, postage, freight and express charges. All such claims shall be presented at the next regular meeting for audit, and the claimant and the officer incurring or approving the same shall be jointly and severally liable for any amount disallowed by the board of supervisors.

As used in this subdivision, the term public utility services shall mean electric, gas, water, sewer and telephone services.

6. The board of supervisors may, by local law or resolution, enact rules and regulations, not inconsistent with law, governing the: (a) approval of claims prior to audit; (b) form and certification of orders or warrants drawn on the county treasurer; (c) examination of the claimant and of his claim; (d) and such other matters deemed material.