LAWS OF NEW YORK, 2005 CHAPTER 263 AN ACT to amend the education law, in relation to accountability of school districts Became a law July 19, 2005, with the approval of the Governor. Passed by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Section 1604 of the education law is amended by adding a new subdivision 35 to read as follows: 35. a. In their discretion, to adopt a resolution establishing the office of claims auditor and appoint a claims auditor who shall hold his or her position subject to the pleasure of such trustees. Such claims auditor shall report directly to the trustees. No person shall be eligible for appointment to the office of claims auditor who shall also be: (1) a trustee of the school district; (2) the clerk or treasurer of the school district; (3) the superintendent of schools or other official of the district responsible for business management; (4) the person designated as purchasing agent; or (5) clerical or professional personnel directly involved in accounting and purchasing functions of the school district. b. Such claims auditor shall not be required to be a resident of the district, and the position of claims auditor shall be classified in the exempt class of the civil service. The trustees, at any time after the establishment of the office of claims auditor, may adopt a resolution abolishing such office, whereupon such office shall be abolished. When the office of claims auditor shall have been established and a claims auditor shall have been appointed and shall have qualified, the powers and duties of the trustees with respect to claims auditing, and allowing or rejecting all accounts, charges, claims or demands against the school district, shall devolve upon and thereafter be exercised by such claims auditor during the continuance of such office. The trustees shall be permitted to delegate the claims audit function by using (1) inter-municipal cooperative agreements, (2) shared services to the extent authorized by section nineteen hundred fifty of this title, or (3) independent contractors, to fulfill this function. § 2. Subdivision 20-a of section 1709 of the education law, as amended by chapter 566 of the laws of 1968, is amended to read as follows: 20-a. a. In its discretion to adopt a resolution establishing the office of claims auditor and appoint [an] a claims auditor who shall hold his or her position subject to the pleasure of such board of education. Such claims auditor shall report directly to the board of education. No person shall be eligible for appointment to the office of claims auditor who shall also be: (1) a member of the board of education; (2) the clerk or treasurer of the board of education; EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law to be omitted.

CHAP. 263 2 (3) the superintendent of schools or other official of the district responsible for business management; (4) the person designated as purchasing agent; [and] or (5) clerical or professional personnel directly involved in accounting and purchasing functions of the school district. b. Such claims auditor shall not be required to be a resident of the district, and such position shall be classified in the exempt class of the civil service. Such board of education, at any time after the establishment of the office of claims auditor, may adopt a resolution abolishing such office, whereupon such office shall be abolished. When the office of claims auditor shall have been established and [an] a claims auditor shall have been appointed and shall have qualified, the powers and duties of the board of education with respect to claims auditing, allowing or rejecting all accounts, charges, claims or demands against the school district shall devolve upon and thereafter be exercised by such claims auditor, during the continuance of such office. A board shall be permitted to delegate the claims audit function by using (1) inter-municipal cooperative agreements, (2) shared services to the extent authorized by section nineteen hundred fifty of this title, or (3) independent contractors, to fulfill this function. § 3. Paragraph e of subdivision 2 of section 1711 of the education law, as amended by chapter 358 of the laws of 1978 and such subdivision as renumbered by chapter 474 of the laws of 1996, is amended to read as follows: e. To have supervision and direction of associate, assistant and other superintendents, directors, supervisors, principals, teachers, lecturers, medical inspectors, nurses, claims auditors, attendance officers, janitors and other persons employed in the management of the schools or the other educational activities of the district authorized by this chapter and under the direction and management of the board of education; to transfer teachers from one school to another, or from one grade of the course of study to another grade in such course, and to report immediately such transfers to such board for its consideration and actions; to report to such board violations of regulations and cases of insubordination, and to suspend an associate, assistant or other superintendent, director, supervisor, expert, principal, teacher or other employee until the next regular meeting of such board, when all facts relating to the case shall be submitted to such board for its consideration and action. § 4. Paragraph k of subdivision 4 of section 1950 of the education law, as amended by chapter 708 of the laws of 1992, is amended to read as follows: k. Designate a depositary within the territorial limits of any component district for the deposit of money in the manner provided by section ten of the general municipal law. The receipt, deposit, investment and disbursement of moneys, and all procedures relating thereto, including, but not limited to the requirements for signatures, the appointment of [an] a claims auditor to approve claims for purchases, and the optional use of claim forms, and the establishment of an internal audit function, shall be subject to the laws relating to union free school districts. § 5. The education law is amended by adding a new section 2102-a to read as follows: § 2102-a. Required training for school district officers. 1. Every trustee or voting member of a board of education of a school district or a board of cooperative educational services, elected or appointed for a term beginning on or after July first, two thousand five, shall, within

3 CHAP. 263 the first year of his or her term, complete a minimum of six hours of training on the financial oversight, accountability and fiduciary responsibilities of a school board member. Upon demonstration of compliance, no trustee or member of a board of education or a board of cooperative educational services shall be required to repeat this training requirement. Nothing in this section shall be deemed to require a member of a central high school district board or a member of a board of cooperative educational services to complete such requirement if such member has already completed such requirement as a member of a board of a component school district. 2. The curriculum used for training on financial oversight, accountability and fiduciary responsibilities shall be approved by the commissioner in consultation with the comptroller. This curriculum may be offered as part of a general course of training for the purpose of educating trustees or members on their powers, functions and duties. The training required by this section may be offered by providers approved by the commissioner. In approving other providers for this training, the commissioner shall consider the potential provider's understanding of the educational environment, the roles of trustees and boards of education and boards of cooperative educational services, and the experience of the provider in delivering such training. 3. Each trustee or member shall demonstrate compliance with this requirement by filing with the district clerk a certificate of completion of such course issued by the provider. Actual and necessary expenses incurred by a trustee or member in complying with the foregoing requirement shall be a charge against the school district. 4. As long as the chancellor of a school district in a city having a population of one million or more inhabitants shall annually certify to the commissioner that such district has a training program that meets or exceeds the requirements of this section, the provisions of this section shall not apply to such school district. § 6. Subdivision 3 of section 2116-a of the education law, as amended by section 27 of part A of chapter 436 of the laws of 1997, is amended to read as follows: 3. (a) The school authorities of each school district, except those employing fewer than eight teachers, but including the city school districts of the cities of Buffalo and Rochester, shall obtain an annual audit of its records by an independent certified public accountant or an independent public accountant. The report of such annual audit shall be presented to the trustees or board of education by such accountant. The board of education of the city school district of the city of New York, districts of such city shall obtain an annual audit by the comptroller of the city of New York, or by an independent certified public accountant or an independent public accountant. Such city school district audit shall include, but not be limited to, transactions processed at the level of the central administrative office, the district, and the individual school. The [boards of education of the] community districts of such city school district shall obtain an annual audit by the bureau of audit of the board of education of the city school district of the city of New York or by an independent certified public accountant or an independent public accountant. A copy of the audit report in form prescribed by the commissioner and certified by the accountant, or, in the city school district of the city of New York or the community districts therein, by the accountant, or the comptroller or bureau of audit, as the case may be, shall be furnished to the commissioner on or before October [first] thirtieth following the end of the fiscal year

CHAP. 263 4 audited, except that such report shall be furnished to the commissioner on or before January first following the end of the fiscal year audited for the city school districts of the cities of Buffalo, Rochester, Syracuse, Yonkers, and New York and for the community school districts of the city of New York. (b) On or after July first, two thousand five, all school districts, except the city school district of the city of New York, shall utilize a competitive request for proposal process when contracting for such annual audit. In addition, on or after July first, two thousand five, and applicable to all school districts, no audit engagement shall be for a term longer than five consecutive years; provided, however, that nothing in this subdivision shall preclude a district, in its discretion, from permitting an independent certified public accountant or an independent public accountant engaged under an existing contract for such services to (i) submit a proposal for such services in response to a request for competitive proposals, or (ii) be awarded a contract to provide such services under a request for proposal process. School district procurement policies and procedures adopted pursuant to section one hundred four-b of the general municipal law shall be amended, if necessary, to be consistent with this requirement. (c) Notwithstanding the provisions of subparagraph one of paragraph (b) of subdivision four of section thirty-five of the general municipal law, each school district shall (i) prepare a corrective action plan in response to any findings contained in the annual external audit report or management letter, or any final audit report issued by the state comptroller, within ninety days of receipt of such report or letter, and (ii) to the extent practicable, begin implementation of such corrective action plan no later than the end of the next fiscal year. § 7. The education law is amended by adding two new sections 2116-b and 2116-c to read as follows: § 2116-b. Internal audit function. 1. No later than July first, two thousand six, each school district shall establish an internal audit function to be in operation no later than the following December thirty-first. Such function shall include: (a) development of a risk assessment of district operations, including but not limited to, a review of financial policies and procedures and the testing and evaluation of district internal controls; (b) an annual review and update of such risk assessment; and (c) preparation of reports, at least annually or more frequently as the trustees or board of education may direct, which analyze significant risk assessment findings, recommend changes for strengthening controls and reducing identified risks, and specify timeframes for implementation of such recommendations. 2. School districts of less than eight teachers, school districts with actual general fund expenditures totaling less than five million dollars in the previous school year, or school districts with actual enrollment of less than three hundred students in the previous school year shall be exempt from this requirement. Any school district claiming such exemption shall annually certify to the commissioner that such school district meets the requirements set forth in this subdivision. 3. The commissioner, in consultation with the comptroller, is authorized to promulgate regulations with respect to the internal audit function as is necessary for the proper performance of its duties, including standards, qualifications and training for audit personnel. In developing such regulations, the commissioner shall consider the differing needs, capabilities and environments of school districts of varying sizes across the state.

5 CHAP. 263 4. A district shall be permitted to utilize existing district personnel to fulfill this function, but such persons shall not have any responsibility for other business operations of the district while performing such function. 5. A district shall be permitted to use (a) inter-municipal cooperative agreements, (b) shared services to the extent authorized by section nineteen hundred fifty of this title, or (c) independent contractors, to fulfill this function as long as personnel or entities performing the internal audit function comply with any regulations issued by the commissioner and meet professional auditing standards for independence between the auditor and the district. 6. Personnel or entities performing the internal audit function shall report directly to the trustees or board of education of each district. The district audit committee established under section twenty-one hundred sixteen-c of this article shall assist in the oversight of the internal audit function on behalf of the trustees or board. 7. Nothing in this section shall be construed as requiring a school district in any city with a population of one hundred twenty-five thousand or more to replace or modify an existing internal audit function where such function already exists by special or local law, so long as the superintendent of the district annually certifies to the commissioner that the existing internal audit function meets or exceeds the requirements of this section. § 2116-c. Audit committees. 1. Every school district, except those employing fewer than eight teachers, shall establish by a resolution of the trustees or board of education an audit committee to oversee and report to the trustees or board on the annual audit of the district records as required by section twenty-one hundred sixteen-a of this article. 2. The audit committee shall be established no later than January first, two thousand six as a committee of the trustees or board, as an advisory committee, or as a committee of the whole. An advisory committee may include, or be composed entirely of persons other than trustees or members of the board if, in the opinion of the trustees or board, such membership is advisable to provide accounting and auditing expertise. 3. The audit committee shall consist of at least three members, who shall serve without compensation. Committee members shall be reimbursed for any actual and necessary expenditures incurred in relation to attendance at meetings. Employees of the school district are prohibited from serving on the audit committee. A member of an audit committee shall be deemed a school district officer for the purposes of sections thirty-eight hundred eleven through thirty-eight hundred thirteen of this chapter, but shall not be required to be a resident of the school district. 4. The role of an audit committee shall be advisory and any recommendations it provides to the trustees or board under subdivisions five and six of this section shall not substitute for any required review and acceptance by the trustees or board of education. If required by a regulation adopted by the commissioner, the annual audit report prepared by an independent certified public accountant or an independent public accountant shall not be deemed final until accepted by a resolution adopted by the trustees or board of education. 5. It shall be the responsibility of the audit committee to: (a) provide recommendations regarding the appointment of the external auditor for the district;

CHAP. 263 6 (b) meet with the external auditor prior to commencement of the audit; (c) review and discuss with the external auditor any risk assessment of the district's fiscal operations developed as part of the auditor's responsibilities under governmental auditing standards for a financial statement audit and federal single audit standards if applicable; (d) receive and review the draft annual audit report and accompanying draft management letter and, working directly with the external auditor, assist the trustees or board of education in interpreting such documents; (e) make a recommendation to the trustees or board of education on accepting the annual audit report; and (f) review every corrective action plan to be developed by a school district as required by section twenty-one hundred sixteen-a of this article and assist the trustees or board of education in the implementation of such plan. 6. In addition, it shall be the responsibility of the audit committee to assist in the oversight of the internal audit function required by section twenty-one hundred sixteen-b of this article, including, but not limited to, providing recommendations regarding the appointment of the internal auditor for the school district, the review of significant findings and recommendations of the internal auditor, monitoring of the school district's implementation of such recommendations, and the evaluation of the performance of the internal audit function. 7. Notwithstanding any provision of article seven of the public officers law or any other law to the contrary, a school district audit committee may conduct an executive session pursuant to section one hundred five of the public officers law pertaining to any matter set forth in paragraphs b, c, and d of subdivision five of this section. Any trustee or member of the board of education who is not a member of such audit committee may be allowed to attend an audit committee meeting if authorized by a resolution of the trustees or board of education. 8. The commissioner is authorized to promulgate regulations with respect to audit committees as is necessary for the proper performance of their duties. 9. As long as the chancellor of a school district in a city having a population of one million or more inhabitants shall annually certify to the commissioner that such district has a process for review by an audit committee of the district's annual audit that meets or exceeds the requirements of this section, the provisions of this section shall not apply to such school district. § 8. Subdivision 5 of section 2503 of the education law, as added by chapter 762 of the laws of 1950, is amended to read as follows: 5. Shall create, abolish, maintain and consolidate such positions, divisions, boards or bureaus as, in its judgment, may be necessary for the proper and efficient administration of its work; shall appoint properly qualified persons to fill such positions, including a superintendent of schools, such associate, assistant and other superintendents, directors, supervisors, principals, teachers, lecturers, special instructors, medical inspectors, nurses, claims auditors, attendance officers, secretaries, clerks, custodians, janitors and other employees and other persons or experts in educational, social or recreational work or in the business management or direction of its affairs as said board shall determine necessary for the efficient management of the schools and other educational, social, recreational and business activities; and shall determine their duties except as otherwise provided herein.

7 CHAP. 263 § 9. Subdivision 5 of section 2508 of the education law, as added by chapter 762 of the laws of 1950, is amended to read as follows: 5. To have supervision and direction of associate, assistant and other superintendents, directors, supervisors, principals, teachers, lecturers, medical inspectors, nurses, claims auditors, attendance officers, janitors and other persons employed in the management of the schools or the other educational activities of the district authorized by this chapter and under the direction and management of the board of education; to transfer teachers from one school to another, or from one grade of the course of study to another grade in such course, and to report immediately such transfers to such board for its consideration and action; to report to such board violations of regulations and cases of insubordination, and to suspend an associate, assistant or other superintendent, director, supervisor, expert, principal, teacher or other employee until the next regular meeting of such board, when all facts relating to the case shall be submitted to such board for its consideration and action. § 10. Subdivision 4 of section 2509 of the education law, as added by chapter 762 of the laws of 1950 and as renumbered by chapter 717 of the laws of 1970, is amended to read as follows: 4. Clerks, draftsmen, inspectors, chemists, tabulating machine operators, [auditors,] secretaries, stenographers, copyists, statisticians, janitors, custodians, custodian-engineers, and all other administrative employees of a board of education, unless otherwise provided in this chapter, shall be appointed for a probationary period provided in the civil service law and regulations based thereon. The service of a person appointed to any of such positions may be discontinued by the board of education at any time during such probationary period. Such persons and all others employed in the administrative service of the board of education who have served the full probationary period shall hold their respective positions during good behavior and efficient and competent service, and shall not be removed except for cause after a hearing by the affirmative vote of a majority of the board. § 11. Subdivision 2 of section 2523 of the education law, as amended by chapter 654 of the laws of 1972, is amended to read as follows: 2. Such moneys shall be disbursed only on the signature of such treasurer by checks payable to the person or persons entitled thereto. The board of education may in its discretion require that such checks-other than checks for salary, be countersigned by another officer of such district. When authorized by resolution of the board of education such checks may be signed with the facsimile signature of the treasurer and other district officer whose signature is required, as reproduced by a machine or device commonly known as a check-signer. Each check drawn by the treasurer shall state the fund against which it is drawn. No fund shall be overdrawn nor shall any check be drawn upon one fund to pay a claim chargeable to another. No money shall be paid out by the treasurer except upon the warrant of the clerk of the board of education after audit and allowance by such board, or if [an] a claims auditor shall have been appointed, except upon the warrant of such claims auditor after audit and allowance thereof; provided, however, when provision for payment has been made in the annual budget the treasurer may pay, without such warrant or prior audit and allowance, (a) the principal of and interest on bonds, notes or other evidences of indebtedness of the district or for the payment of which the district shall be liable, and (b) compensation for services of officers or employees engaged at agreed wages by the hour, day, week, month or year upon presentation of

CHAP. 263 8 a duly certified payroll. By resolution duly adopted, the board may determine to enter into a contract to provide for the deposit of the periodic payroll of the school district in a bank or trust company for disbursal by it in accordance with provisions of section ninety-six-b of the banking law. § 12. Subdivision 1 of section 2524 of the education law, as amended by chapter 203 of the laws of 1971, is amended to read as follows: 1. No claim against a city school district, except for compensation for services of an officer or employee engaged at agreed wages by the hour, day, week, month or year or for the principal of or interest on indebtedness of the district, shall be paid unless an itemized voucher therefor approved by the officer whose action gave rise or origin to the claim, shall have been presented to the board of education or claims auditor of the city school district and shall have been audited and allowed. The board of education shall be authorized, but not required, to prescribe the form of such voucher. § 13. Section 2525 of the education law, as amended by chapter 741 of the laws of 1954, subdivisions 1 and 2 as amended by chapter 838 of the laws of 1968, is amended to read as follows: § 2525. Audit of claims. 1. The board of education, in considering any claim, may require any person presenting the same to be sworn before it or before any member thereof and to give testimony relative to the justness and accuracy of such claim, and may take evidence and examine witnesses under oath in respect to the claim, and for that purpose may issue subpoenas for the attendance of witnesses. When a claim has been finally audited by the board of education the clerk of such board shall endorse thereon or attach thereto a certificate of such audit and file the same as a public record in his or her office. When any claim has been so audited and a certificate thereof so filed, the clerk of the board of education shall draw a warrant specifying the name of the claimant, the amount allowed and the fund, function and object chargeable therewith and such other information as may be deemed necessary and essential, directed to the treasurer of the district, authorizing and directing him or her to pay to the claimant the amount allowed upon his or her claim. A copy of such warrant shall be filed in the office of the clerk. 2. In a city school district in which the office of claims auditor has been created, the claims auditor in considering a claim, may require any person presenting the same to be sworn before him or her and to give testimony relative to the justness and accuracy of such claim, and may take evidence and examine witnesses under oath in respect to the claim, and for that purpose may issue subpoenas for the attendance of witnesses. When a claim has been finally audited by the claims auditor he or she shall endorse thereon or attach thereto a certificate of such audit and file the same as a public record in his or her office. When any claim has been so audited and a certificate thereof so filed, the claims auditor shall draw a warrant specifying the number of the claim, the name of the claimant, the amount allowed and the fund, function and object chargeable therewith and such other information as may be deemed necessary or essential, directed to the treasurer of the district, authorizing and directing him or her to pay to the claimant the amount allowed upon his or her claim. A copy of such warrant shall be filed in the office of the clerk. § 14. Section 2526 of the education law, as added by chapter 762 of the laws of 1950 and subdivision 1 as amended by chapter 566 of the laws of 1968, is amended to read as follows:

9 CHAP. 263 § 2526. [Auditor] Claims auditor. 1. The board of education of a city school district may adopt a resolution establishing the office of claims auditor and appoint [an] a claims auditor who shall hold his or her position subject to the pleasure of such board of education. Such claims auditor shall report directly to the board of education. No person shall be eligible for appointment to the office of claims auditor who shall be: (1) a member of the board of education; (2) the clerk or treasurer of the board of education; (3) the superintendent of schools or other official of the district responsible for business management; (4) the person designated as purchasing agent; [and] or (5) clerical or professional personnel directly involved in accounting and purchasing functions of the school district. 1-a. The position of claims auditor shall be classified in the exempt class of civil service. Such board of education, at any time after the establishment of the office of claims auditor, may adopt a resolution abolishing such office, whereupon such office shall be abolished. 2. When the office of claims auditor shall have been established and [an] a claims auditor shall have been appointed and shall have qualified, the powers and duties of the board of education with respect to claims auditing, allowing or rejecting all accounts, charges, claims or demands against the city school district shall devolve upon and thereafter be exercised by such claims auditor, during the continuance of such office. The board of education shall be permitted to delegate the claims audit function by using (1) inter-municipal cooperative agreements, (2) shared services to the extent authorized by section nineteen hundred fifty of this title, or (3) independent contractors, to fulfill this function. § 15. Section 2527 of the education law, as amended by chapter 487 of the laws of 1967, is amended to read as follows: § 2527. Official undertakings. The clerk of the board of education or, where the office of claims auditor has been created, the claims auditor, and the treasurer, collector and such other officers and employees as the board of education shall designate, shall, before they enter upon the duties of their respective offices or positions, each execute to the school district and file with the school district clerk an official undertaking in such sum and with such corporate surety as the board of education shall direct and approve. The board of education may, at any time, require any such officer or employee to file a new official undertaking for such sum and with such corporate surety as the board shall approve. Such undertakings as shall have been approved by the board of education shall forthwith be filed with the school district clerk. The expense of any undertaking executed pursuant to this section shall be a school district charge. § 16. Subdivision 2-a of section 2554 of the education law, as added by chapter 452 of the laws of 1964, is amended to read as follows: 2-a. a. In its discretion to adopt a resolution establishing the office of claims auditor and appoint [an] a claims auditor who shall hold his or her position subject to the pleasure of the board. Such claims auditor shall report directly to the board of education. No person shall be eligible for appointment to the office of claims auditor who shall be (1) a member of the board of education [or]; (2) a clerk or treasurer of the board of education;

CHAP. 263 10 (3) the superintendent of schools or other official of the district responsible for business management; (4) the person designated as purchasing agent; or (5) clerical or professional personnel directly involved in accounting and purchasing functions of the school district. b. The position of claims auditor shall be classified in the exempt class of civil service. The board of education, at any time after the establishment of the office of claims auditor, may adopt a resolution abolishing the office. When the office of claims auditor shall have been established and [an] a claims auditor shall have been appointed and shall have qualified, the powers and duties of the board of education with respect to auditing accounts, charges, claims or demands against the city school district shall devolve upon and thereafter be exercised by such claims auditor, during the continuance of the office. The board of education shall be permitted to delegate the claims audit function by using (1) inter-municipal cooperative agreements, or (2) independent contractors, to fulfill this function. § 17. Subdivision 2 of section 2562 of the education law, as amended by chapter 494 of the laws of 1953, is amended to read as follows: 2. The said board of education may require any person presenting for settlement an account or claim for any cause whatever against it to be sworn before it or a committee thereof, or before the claims auditor, or before any person designated by said board, touching such account or claim, and when so sworn, to answer orally as to any facts relative to the justness of such account or claim. A member of the board, the claims auditor, or any other person designated as hereinbefore stated, shall have the power to administer an oath to any person who shall give testimony to the justness of such account or claim, and for the purpose of securing such testimony may issue subpoenas for the attendance of witnesses. Wilful false swearing before the said board of education, a committee thereof, the claims auditor, or before any person designated as hereinbefore stated, is perjury and punishable as such. § 18. Subdivision 6 of section 2566 of the education law, as amended by section 3 of part B of chapter 88 of the laws of 2000, is amended to read as follows: 6. To have supervision and direction of associate, assistant, district and other superintendents, directors, supervisors, principals, teachers, lecturers, medical inspectors, nurses, claims auditors, attendance officers, janitors and other persons employed in the management of the schools or the other educational activities of the city authorized by this chapter and under the direction and management of the board of education, except that in the city school districts of the cities of Buffalo and Rochester to also appoint, within the amounts budgeted therefor, such associate, assistant and district superintendents and all other supervising staff who are excluded from the right to bargain collectively pursuant to article fourteen of the civil service law; to transfer teachers from one school to another, or from one grade of the course of study to another grade in such course, and to report immediately such transfers to said board for its consideration and action; to report to said board of education violations of regulations and cases of insubordination, and to suspend an associate, assistant, district or other superintendent, director, supervisor, expert, principal, teacher or other employee until the next regular meeting of the board, when all facts relating to the case shall be submitted to the board for its consideration and action.

11 CHAP. 263 § 19. Subdivision 4 of section 2573 of the education law, as amended by chapter 116 of the laws of 1971, is amended to read as follows: 4. Clerks, draftsmen, inspectors, chemists, tabulating machine operators, [auditors,] secretaries, stenographers, copyists, statisticians, janitors, custodians, custodian-engineers, and all other administrative employees of a board of education, unless otherwise provided in this chapter, shall be appointed for a probationary period provided in the civil service law and regulations based thereon. The service of a person appointed to any of such positions may be discontinued by the board of education at any time during such probationary period. Such persons who have served the full probationary period shall hold their respective positions during good behavior and efficient and competent service, and shall not be removed except for cause after a hearing by the affirmative vote of a majority of the board. § 20. Paragraph a of subdivision 1 of section 2576 of the education law, such section as renumbered by chapter 762 of the laws of 1950, is amended to read as follows: a. The salary of the superintendent of schools, associate, district or assistant or other superintendents, examiners, directors, supervisors, principals, teachers, lecturers, special instructors, claims auditors, medical inspectors, nurses, attendance officers, clerks, custodians and janitors and the salary, fees or compensation of all other employees appointed or employed by said board of education. In addition, the expenses of personnel utilized to fulfill the internal audit function pursuant to section twenty-one hundred sixteen-b of this chapter. § 21. Subdivision 2 of section 2580 of the education law, as amended by chapter 452 of the laws of 1964, is amended to read as follows: 2. Such funds shall be disbursed by authority of the board of education upon written orders drawn on the city treasurer or other fiscal officer of the city. Such orders shall be signed by the superintendent of schools and the secretary of the board of education or such other officers as the board may authorize. If [an] a claims auditor shall have been appointed, orders shall be signed by the claims auditor; provided, however, that the board may require, in addition, the signature of such other officer or officers as it may by resolution direct. Orders shall be numbered consecutively and shall specify the purpose for which they are drawn and the person or corporation to whom they are payable. § 22. This act shall take effect immediately; provided, however, that paragraph b of subdivision 35 of section 1604 of the education law as added by section one of this act, the amendments to paragraph b of subdivision 20-a of section 1709 of the education law made by section two of this act, the amendments to subdivision 1-a of section 2526 of the education law made by section fourteen of this act, the amendments to paragraph b of subdivision 2-a of section 2554 of the education law made by section sixteen of this act, and the provisions of sections ten and nineteen of this act, to the extent they relate to the position of claims auditor as being in the exempt class of the civil service, shall not apply to any such auditors appointed before the effective date of this act; and provided further, however, that nothing in this act shall preclude a school district from permitting an independent certified public accountant or an independent public accountant engaged under a contract entered into before the effective date of this act to submit a proposal pursuant to the provisions of section six of this act.

CHAP. 263 12 The Legislature of the STATE OF NEW YORK ss: Pursuant to the authority vested in us by section 70-b of the Public Officers Law, we hereby jointly certify that this slip copy of this session law was printed under our direction and, in accordance with such section, is entitled to be read into evidence.