NY Vill L § 5-524 (2021)
2021 New York Laws VIL - Village Article 5 - Finances 5-524 - Audit and Payment of Claims.

§  5-524  Audit and payment of claims. l. The term "claim", as used in   this section, shall include all bills,  accounts  and  demands  for  the   payment of money, of whatever nature, asserted against the village.2.  In  a village which has not established the office of auditor, the   board of trustees shall audit all claims  against  the  village,  except   that  it  may,  by resolution, authorize and empower a separate board of   commissioners, a board possessing the powers of two or more such  boards   or  another  board  possessing  like  powers to audit and order paid all   claims incurred by such board and payable out of the  funds  within  its   jurisdiction.3.  In  a  village  which  has  established the office of auditor, the   auditor shall audit and order paid all claims against the village.  Such   order shall be in the form prescribed in this chapter for similar orders   of  the village clerk. The auditor shall transmit such order directly to   the village treasurer and  shall  retain  a  duplicate  thereof  in  his   office.4.  Except  as  hereinafter  provided,  no claim shall be ordered paid   unless such claim is in writing and itemized and approved by the officer   or employee whose action gave rise or origin to the claim. The board  of   trustees may determine, by resolution, that claims shall be certified or   verified by oath of the claimant or his duly authorized agent.5.  Fixed  salaries,  debt  service,  amounts becoming due upon lawful   contracts for periods  exceeding  one  year  and  the  compensation  for   services  of  employees  or officers regularly engaged by the village at   agreed wages by the hour, day, week, month or year may be  paid  without   prior  audit.  All  payrolls,  or  other  claims  for  compensation, for   personal services rendered to the village by any person  other  than  an   elective  village  officer  shall be certified by the village officer or   employee having direct supervision of the claimant to  the  effect  that   such services indicated on such payroll or claim were actually performed   by  the  person  or persons mentioned therein. If the rules of the state   civil service commission, the county civil  service  commission  or  the   county  personnel  officer,  as  the  case may be, have been extended to   apply to any such employees or officers, no claim for compensation shall   be paid unless the payroll or claim shall have been  certified  by  such   commission  or  personnel  officer to the effect that the appointment or   employment of such officers and employees has been  made  in  accordance   with the civil service law and rules.6.  The  board  of  trustees  may  by  resolution authorize 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 trustees.As used in this subdivision, the term public  utility  services  shall   mean electric, gas, water, sewer and telephone services.7.  The actual and necessary expenses of all officers, employees, and,   when authorized by the board  of  trustees,  the  actual  and  necessary   expenses  of  the  volunteer chief and assistant volunteer chiefs of the   village fire department incurred in the performance  of  their  official   duties  shall  be a village charge. For the purposes of this subdivision   "actual and necessary expenses", as it applies to a volunteer  chief  or   assistant  volunteer  chief  of  the village fire department, means only   such expenses incurred in the performance of their extra official duties   as volunteer chief or assistant volunteer chief. The board  of  trustees   of  any village, in lieu of auditing and allowing the claim of a village   officer, employee, or volunteer chief and assistant volunteer chiefs  of   the  village  fire  department  for  actual  and  necessary expenses for    travel, may determine by resolution  to  allow  and  pay  such  officer,   employee,  or  volunteer  chief  and  assistant  volunteer chiefs of the   village fire department a reasonable mileage allowance for  use  of  his   own automobile for each mile actually and necessarily traveled by him in   the performance of the duties of his office or position, or in attending   a  convention,  conference or school pursuant to section seventy-seven-b   of the general municipal law. The actual and necessary expenses incurred   by a police justice who does not also hold the office of town justice in   attending a training school  for  justices  provided  by  the  education   department  or  given  within  his  county  by  the  county magistrate's   association shall be a charge against the village of which he is  police   justice.  No  such  person,  however, shall be allowed such expenses for   attending a regional school unless his village shall be included  within   the area of such region as established by the education department.8.  Notwithstanding the provisions of subdivisions two, three and four   of this section or of any other law, any village by vote of its board of   trustees may enter into a mutual aid agreement with  other  villages  or   political  subdivisions  of the state, pursuant to the provisions of the   New York state defense emergency act, and all  acts  amendatory  thereof   and supplemental thereto, for the purpose of civil defense as defined in   said  act  and  may  raise  money  by  tax  to defray the expense of its   participation in such mutual aid agreement. Such villages may also enter   into a financial agreement or arrangement with such other  participating   villages  or  political  subdivisions  of  the state, provided, however,   that:a. the treasurer of one such participating village shall be designated   as treasurer of a joint mutual aid or civil defense fund;b. each of such participating villages may from time to  time  advance   and pay to such mutual aid or civil defense fund its proportionate share   of an amount of money agreed upon by all such participating villages for   the  purpose  of  defraying  the necessary and proper expenses of mutual   civil defense aid;c. the treasurer of such joint fund  as  herein  provided  shall  make   necessary  and  proper  disbursements  from  said fund and shall account   monthly to each village for such disbursements.All moneys advanced or otherwise disbursed by  each  such  village  to   carry  out the provisions of this subdivision, shall be only from moneys   appropriated for such purposes and included in the annual budget of said   village.9. Any officer of the village who shall knowingly audit, order paid or   pay any claim contrary to the provisions of this section shall be guilty   of a misdemeanor.