BONDING OF EMPLOYEES AND SCHOOL BOARD MEMBERS

In accordance with New York State Education Law and the Commissioner’s regulations, the Board directs that the Treasurer of the Board, the Deputy Treasurer, the Tax Collector, the Claims Auditor and the Purchasing Agent be bonded prior to assuming their duties. Such bonds will be in the amounts as determined and approved by the Board.

Other school personnel and members of the Board authorized or required to handle District revenues may be covered by a blanket undertaking provided by the District in such amounts as approved by the Board based upon the recommendations of the Superintendent or designee.

Education Law Sections 1709(20-a), 1720, 2130(5), 2526 and 2527
Public Officers Law Section 11(2)
8 New York Code of Rules and Regulations (NYCRR) Section 170.2(d)

EXPENDITURES OF SCHOOL DISTRICT FUNDS

The Board authorizes the Purchasing Agent to expend school funds as appropriated by approved operational and capital budgets, and by the adoption of special resolutions. He or she will make expenditures in accordance with applicable law and in a manner that will achieve the maximum benefit from each dollar expended.

All claims will be properly audited before payment by the Claims Auditor who will attest to the existence of evidence of indebtedness to support the claim.

Complete records of all expenditures will be maintained for future analysis and reporting within the time frame required by the Records Disposition Law or regulation.

Arts and Cultural Affairs Law Section 57.19
Education Law Sections 1720 and 2523
8 New York Code of Rules and Regulations (NYCRR) Section 185

SCHOOL DISTRICT CREDIT CARD

This policy describes the safeguards and procedures established to provide for the use and security of a District issued credit card.

Safeguarding of District Credit Card

It will be the duty of the Purchasing Agent to have custody of the District credit card. The card will be maintained in a secure location with limited access.

The Superintendent and the Purchasing Agent will be the only persons authorized to use a District credit card placed in his or her custody when necessary and he or she will take the necessary precautions to ensure the safeguard of the card. The theft or loss of the card must be reported by the Purchasing Agent to the credit card company and Superintendent immediately.

Use of Credit Card

The District credit card is to be used for pre-approved reimbursable travel expenses, such as hotel accommodations, tolls, and meals, (exclusive of alcoholic beverages) or for purchases where other payment methods are not accepted, e.g., online purchases.

Credit card expenditures will be charged to appropriate budget codes and· the original itemized receipts must be forwarded to the Business Office for all charges. A purchase order must be filled out for the expense obtaining the appropriate approval prior to the expense. The following is the supporting documentation that must be provided for any transaction using the credit card:

a) An itemized receipt must support the transaction.
b) The purpose of the transaction.
c) Individuals in attendance should be noted on the receipt for all meals purchased.

Use of the District credit card must follow all policies and procedures as have been required of the District’s Purchasing Agent.

USE OF THE DISTRICT CELL PHONES

District-owned Cell Phones That Are Assigned to Individual

A District-owned cell phone will be issued to a District employee when required by that employee’s job duties and as determined by the Superintendent or designee.

The District employee will reimburse the District for any personal phone calls made by the employee. The Assistant Superintendent of Administrative Services or his or her designee will give each District employee a listing of phone calls monthly. The District employee will promptly reimburse the District for the personal calls.

REIMBURSEMENT FOR MEALS/REFRESHMENTS

Travel Outside of District/Emergency Meetings

District officials and employees are entitled to reimbursement for necessary expenses incurred in the performance of their official duties. However, it is the position of the New York State Comptroller’s Office that meals of public officers and employees generally should not be reimbursed or paid by the municipal entity unless the officer or employee is traveling outside his or her regular work area on official business for an extended period of time, or where events prevent them from taking off during mealtime for food consumption because of a pressing need to complete business. All requests for reimbursement must document who attended the meetings and how the meetings fit these conditions.

Meetings and District Events

The Board recognizes that at certain times it may be appropriate to provide meals and/or refreshments at District meetings and/or events which are being held for an educational purpose. Prior approval of the Superintendent/designee must be obtained for food and beverages provided at meetings or activities which will be charged to the District.

Any such expenditures must be appropriately documented with an itemized receipt and information showing the date and purpose of the meeting, food served, who attended the meetings and why the attendees needed food and/or refreshments to conduct District business. These requirements must be met for meals/refreshments provided by the school lunch fund or local vendors, charged to District credit cards and/or reimbursed to a District official.

In no case will the costs for meals exceed the current Federal per diem meal rates for the geographic area.

Reimbursement for Meal Expenses Incurred During Staff Meetings

It is the position of the New York State Comptroller’s office that meals of public officers and employees may not be reimbursed or paid by the municipal entity unless the officer or employee is traveling outside his or her regular work area on official business for an extended period of time. The District requires overnight travel to be eligible for such meal expenses. This policy also applies to any meals provided at staff meetings except under the following circumstances:

a) Meals may be considered a proper municipal expense where the District is faced with business of an immediate nature between two or more people, and the meetings are required to be held at meal times due to staff schedules.
b) In order for meal expenses for a meeting between staff members to be eligible for reimbursement or payment by the organization, the following conditions need to be met:

1. The topic(s) of the meeting must be of an immediate nature, or there must be a pressing need to complete the business at hand;
2. Scheduling prevents the meeting from being held at a different time;
3. The meal must be provided during the meeting. It cannot be delivered or served at the beginning or end of the scheduled meeting. For example: where a luncheon meeting is scheduled from 10 a.m. to 2 p.m. because it is the only time a meeting can be held before an important deadline, the meal may be eligible for reimbursement or payment if it was delivered at 12 noon.

c) When claiming such expenses for reimbursement or requesting that payment be made, you must justify on the claim form the need for such expense as outlined above.
d) Before meal expenses for meetings with staff members can be reimbursed. or paid, the following information must be provided to the Business Office:
1. What was the purpose of the meeting?
2. When was the meeting held?
3. What time was the meeting held?
4. What was the reason that the meal had to be served during the meeting?

This policy applies to all public officers and employees of the District and is effective immediately.