POWERS AND DUTIES OF THE BOARD
As a Central School District, the Board will have powers and duties as set forth in New York State Education Law, principally Articles 33, 35 and 37, and other applicable Federal and State laws and regulations. In general, the Board will have in all respects the superintendence, management and control
of the educational affairs of the District and will have all the powers necessary to exercise these powers expressly granted to it by the laws of New York State and the Commissioner of Education.
Education Law Sections 1604, 1709, 1804 and 2503
NOTE: Refer also to Policy #6540 — Defense and Indemnification of Board Members and Employees
NOMINATION AND ELECTION OF BOARD OFFICERS AND DUTIES OF THE PRESIDENT AND VICE PRESIDENT
Officers of the Board will be nominated and elected by the simple majority of the Board at its Annual Organizational Meeting for a term of one year. They will take their oath as officers at this meeting along with newly elected members.
The elected officers of the Board are:
b) Vice President.
Duties of the President of the Board
The President’s duties include the following:
a) Presides at all meetings of the Board;
b) Calls special meetings as necessary or on request;
c) Appoints members to all committees of the Board;
d) Serves ex-officio as a member of all committees;
e) Executes documents on behalf of the Board;
f) Performs the usual and ordinary duties of the office.
Duties of the Vice President of the Board
The Board may, in its discretion, elect one of its members Vice President who will have the power to exercise the duties of the President in case of the absence or disability of the President. In case of vacancy in the office of the President, the Vice President will act as President until a President is elected.
Education Law Sections 1701, 2105(6) and 2502
APPOINTMENTS AND DESIGNATIONS BY THE BOARD OF EDUCATION
The Board is authorized to appoint individuals to positions which will facilitate the meeting of its responsibilities to the State, the School System, and the community. These appointments usually take place at the Annual Organizational Meeting.
The following will be appointed annually:
a) District Clerk;
b) District Treasurer;
c) Deputy Treasurer;
d) Tax Collector and Deputies;
e) External (Independent) Auditor;
f) Central Treasurer, Extraclassroom Activities Account;
g) Faculty Auditor, Extraclassroom Activities Account;
h) Audit Committee.
The following must be appointed but need not be reappointed annually:
a) Census Enumerator and assistants if District conducts census;
b) Director of School Health Services (District Physician/Nurse Practitioner);
c) Supervisors of Attendance;
d) Committee on Special Education and Committee on Preschool Special Education;
e) Records Access Officer;
f) Records Management Officer;
g) Asbestos Hazard Emergency Response Act (AHERA) Local Educational Agency (LEA) designee;
h) Title IX/Section 504/ADA Compliance Officer;
i) Liaison for Homeless Children and Youth;
j) Chemical Hygiene Officer.
The following may also be appointed:
a) School Attorney;
b) Claims Auditor;
c) Internal Auditor;
d) Insurance Advisor;
e) Copyright Officer.
The following designations will be made by the Board at the \ Annual Organizational Meeting in July:
a) Official Newspaper(s);
b) Official Bank Depositories;
c) Official Bank Signatories;
d) Purchasing Agent;
e) Certifier of Payrolls;
f) Designated Educational Official (DEO) to receive court notification regarding a student’s sentence/adjudication in certain criminal cases and juvenile delinquency proceedings;
g) School Pesticide Representative;
h) Reviewing Official, Hearing Official and Verification Official for participation in the federal Child Nutrition Program (the Hearing Official may not be the same person as the Reviewing
and/or Verification Official).
The following authorizations will be made by the Board at the Annual Organizational meeting in July:
a) Approval of attendance at conferences, conventions, workshops, and the like;
b) Superintendent to approve budget transfers within limits prescribed by Commissioner’s Regulation Section 170.2 and Board guidelines;
c) Superintendent to apply for Grants in Aid (State and Federal) as appropriate;
d) Establish mileage reimbursement rate;
e) Other(s) as deemed appropriate/necessary.
McKinney-Vento Homeless Education Assistance Act, Section 722, as reauthorized by the No Child Left Behind Act of 2001
29 Code of Federal Regulations (CFR) Section 1910.1450
Education Law Sections 305(31), 1709 and 2503
8 New York Code of Rules and Regulations (NYCRR) Part 185
21 New York Code of Rules and Regulations (NYCRR) Parts 1401, 9760
Duties of the District Clerk
The District Clerk will be appointed by the Board at its Annual Organizational Meeting and will serve for a period of one year. The Clerk’s duties include the following:
a) Attends all meetings of the Board and keeps a record of its proceedings and records, by name, those in attendance;
b) Prepares minutes of the meetings of the Board, obtains approval of the minutes by the Board at the next meeting, signs the minutes to signify their official standing and forwards copies of the minutes to each member of the Board;
c) Sends notices of special meetings to members of the Board; contacts and communicates with members as required;
d) Sees that the proper legal notices and announcements are published on all specifications and items out on bid, in accordance with state law;
e) Maintains an up-to-date record of Board policies and by-laws; f) Delivers to, and collects from, the President (or Vice President) such papers for signature as may be necessary;
g) Distributes notices to the public announcing availability of copies of the budget to be presented at the Annual District Meeting in compliance with the requirements of the State
h) Administers oaths of office, as required by Public Officers Law Section 10;
i) Gives written notice of appointment to persons appointed as inspectors of election;
j) Calls all meetings to order in the absence of the President and Vice President;
k) Assumes other duties customary to the office.
The above duties of the District Clerk are not intended to be complete but should serve as a comprehensive guide in undertaking the duties of this office. The District Clerk will perform such other duties as may be assigned from time to time by the Board.
Education Law Section 2121
Public Officers Law Section 104
Duties of the School District Treasurer
The Treasurer is appointed by the Board at the Annual Organizational Meeting and will be covered by a blanket bond. In addition to the routine duties of accounting, filing, posting and preparing reports and statements concerning District finances, the District Treasurer will perform other specific tasks as follows:
a) Acts as custodian of all moneys belonging to the District and lawfully deposits these moneys in the depositories designated by the Board;
b) Pays all authorized obligations of the District as directed, including payments of bond principal and interest;
c) Maintains proper records and files of all checks, and approved payment of bills and salaries;
d) Makes all such entries and posts to all such financial ledgers, records and reports, including bond and note registers, as may be properly required to afford the District an acceptable and
comprehensive financial accounting of the use of its moneys and financial transactions;
e) Signs all checks drawn on District fund accounts provided that the District’s Claims Auditor has attested to the authority to issue the check based upon proper evidence of a charge against the District’s funds;
f) Safeguards the check-signing machine and signature plate, personally overseeing all uses of the machine to prepare checks;
g) Assumes other duties customary to the office.
Education Law Sections 2122, 2130 and 2523
Local Finance Law Sections 163 and 165
8 New York Code of Rules and Regulations (NYCRR) Sections 170.2(g), 170.2(o) and 170.2(p)
Duties of the Tax Collector
The Tax Collector is appointed annually by the Board and will be covered by a bond. It will be the responsibility of the District Tax Collector to perform the following duties:
a) Prepares and mails tax notices;
b) Uses suitable printed tax receipt forms as prescribed by the State Tax Commission;
c) Collects taxes in the amount of the warrant, upon the issuance of the tax warrant by the Board and penalty fees in accordance with the terms of such warrant;
d) Turns over daily to the District Treasurer all money collected by virtue of any tax list and warrant issued;
e) Submits a report, certified by him or her to the Board, showing the amount of taxes and fees collected along with the unpaid listing. The combination of taxes collected and uncollected will equal the amount of the warrant;
f) Turns over to the County Treasurer, prior to November 15, a list of unpaid taxes;
g) Carries out such other duties of the position as prescribed in Education Law, Real Property Tax Law, or as established by the Regulations of the Commissioner of Education.
Education Law Sections 2126, 2130 and 2506
Real Property Tax Law Sections 922, 924, 1322, 1330 and 1338
8 New York Code of Rules and Regulations (NYCRR) Section 170.2
Duties of the External (Independent) Auditor
The Board by law will obtain an annual audit of its records by an independent certified public accountant (CPA) or an independent public accountant (PA). The audit will also include all extraclassroom activity funds. The independent accountant will present the report of the annual audit to the Board. The Board will adopt a resolution accepting the audit report and file a copy of the resolution with the Commissioner. The District will also file the audit report with the Commissioner for a specific
school year by October 15 of the following school year. In addition to the annual audit, the District will be subject to State audits conducted by the State Comptroller.
In addition, the independence and objectivity of the auditor may be enhanced when the Board and Audit Committee perform an oversight role with respect to the hiring and performance of the auditor, as required by law.
In accordance with law, no audit engagement will be for a term longer than five consecutive years. The District, may, however, permit an independent auditor engaged under an existing contract for such services to submit a proposal for such services in response to a request for competitive proposals or be awarded a contract to provide such services under a request for proposal process.
Duties and Responsibilities
The independent auditor must conduct the audit in accordance with Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. Standards of GAGAS are organized as general, fieldwork, and reporting. Below are some important considerations the District will expect of the auditor in preparing the audit; however, they should not be considered all-inclusive or a substitute for the auditor’s professional
a) Independence: The auditor must document that he or she is independent of the District and free of personal and external impairments. The auditor must establish an internal quality control system to identify any personal and external impairment and assure compliance with GAGAS independence requirements.
b) Internal Quality Control System: The auditor must document that his or her internal quality control processes adequately demonstrate compliance with government auditing standards. He or she must establish an organizational structure, policies and procedures to provide reasonable assurance of complying with applicable standards governing audits.
c) Internal Controls: The auditor must obtain a sufficient understanding of the District’s internal controls and document such understanding covering the five interrelated components: the control environment, risk assessment, control activities, information and communication, and monitoring.
d) Planning and Supervision: The auditor’s work is to be properly planned and supervised and consider materiality in order to provide reasonable assurance of detecting misstatements resulting from direct and material illegal acts and material irregularities to financial statements. The auditor should also be aware of the possibility that indirect illegal acts may have occurred.
e) Audit documentation: In order to meet the GAGAS requirements, the audit documentation should provide a clear understanding of its purpose, the source, and the conclusions the auditor reached. It should be organized to provide a clear link to the findings, conclusions, and recommendations
contained in the audit report.
f) Reporting on Internal Controls and Compliance: The auditor must report on and present the results of his or her testing of the District’s compliance with laws and regulations and its internal controls over financial reports in light of irregularities, illegal acts, other material noncompliance, significant deficiencies, and material weaknesses in internal controls.
Generally Accepted Government Auditing Standards (GAGAS) Sections 3.50-3.54, 4.03, 4.19-4.24, and 5.07-5.20
Education Law Section 1709 (20-a) and 2116-a
General Municipal Law Sections 33 and 104-b
8 New York Code of Rules and Regulations (NYCRR) Sections 170.2, 170.3 and
Appointment and Duties of the Claims Auditor
The Board may adopt a resolution establishing the appointment of a Claims Auditor who will hold the position subject to the pleasure of the Board and report directly to the Board on the results of audits of claims. The Board may require that the Claims Auditor report to the Clerk of the District or the Board,
or to the Superintendent for administrative matters such as workspace, time and attendance.
The Claims Auditor must have the necessary knowledge and skills to effectively audit claims including experience with purchasing, bidding and claims. The Claims Auditor must be bonded prior to assuming his or her duties. No person will be eligible for appointment to the office of Claims Auditor who will be:
a) A member of the Board;
b) The Clerk or Treasurer of the Board;
c) The Superintendent or official of the District responsible for business management;
d) The Purchasing Agent;
e) Clerical or professional personnel directly involved in accounting and purchasing functions of the District or under the direct supervision of the Superintendent;
f) The individual or entity responsible for the internal audit function (the Internal Auditor);
g) The External (Independent) Auditor responsible for the external audit of the financial statements;
h) A close or immediate family member of an employee, officer, or contractor providing services to the District. A “close family member” is defined as a parent, sibling or nondependent child; an “immediate family member” is a spouse, spouse equivalent, or dependent (whether or not related).
The Claims Auditor is not required to be a resident of the District and will be classified in the civil service exempt class. The Board may delegate this claims audit function by using inter-municipal cooperative agreements, shared services through a Board of Cooperative Educational Services, or independent contractors, providing that the individual or organization serving as independent contractor meets the
following standards for independence between the Claims Auditor and the District:
a) Has no other responsibilities related to the business operations of the District;
b) Has no interest in any other contracts with, and does not provide any goods or services to, the District; and
c) Is not a close or immediate family member of anyone who has responsibilities related to business operations of the District, or has an interest in any other contracts with the District.
A “close family member” is defined as a parent, sibling or nondependent child; an “immediate family member” is a spouse, spouse equivalent, or dependent (whether or not
Valid claims against the District will be paid by the Treasurer only upon the approval of the Claims Auditor. The Claims Auditor will certify that each claim listed on the warrant was audited and payment was authorized. He or she will:
a) Examine all claim forms with respect to the availability of funds within the appropriate codes and adequacy of evidence to support the District’s expenditure;
b) Meet such other requirements as may be established by the Regulations of the Commissioner of Education and/or the Comptroller of the State of New York.
Education Law Sections 1604(35), 1709(20-a), 2526 and 2554(2-a)
8 New York Code of Rules and Regulations (NYCRR) Section 170.12(c)
Duties of the Extraclassroom Activity Fund Central Treasurer and Faculty Auditor
The Extraclassroom Activity Fund Central Treasurer is appointed by the Board and is responsible for the supervision of the extraclassroom activity fund.
The Treasurer’s duties include the following:
a) Countersigns all checks disbursing funds from the Extraclassroom Activity Account;
b) Provides general supervision to ensure that all receipts are deposited and that disbursements are made by check only;
c) Maintains records of all receipts and expenditures;
d) Submits records and reports to the Board as required;
e) Assumes other duties customary to the position.
The Extraclassroom Activity Fund Faculty Auditor is appointed by the Board and is responsible for auditing of all financial transactions of the fund. The Auditor’s duties include:
a) Examine the statement of accounts from the Central Treasurer once each month;
b) Audit the ledgers kept by student treasurers at least twice per year;
c) Examine transactions and procedures to determine if correct;
d) Certify the accuracy of entries posted and available balances listed;
e) Investigate instances when Central Treasurer’s report and club ledgers do not agree; and
f) Prepare year-end report summarizing the financial condition of each activity and submit to principal and Board.
Duties of the School Attorney
The Board will appoint a school attorney who will be responsible to the Board for guidance on all affairs which are of a legal nature, including, but not limited to:
a) Negotiation of all legal charges and processes for each bond issue and construction and/or reconstruction of new buildings;
b) Legal counsel on matters referred to him or her to determine legality of procedure;
c) Matters related to “due process” hearings or procedures.
Duties of the School Physician/Nurse Practitioner
The school physician/nurse practitioner will be appointed by the Board. The duties of the school physician/nurse practitioner will include, but are not limited to, the following:
a) Performs professional medical services in the examination and care of school children;
b) Performs routine examinations of school children to detect the presence of contagious diseases and physical defects;
c) Serves as an on call member on the Committee on Special Education;
d) Reports to the Board on school health services;
e) Coordinates scheduling for physical examinations to all students participating in interscholastic athletics;
f) Develops the program of health service in accordance with policies approved by the Board and as directed by the Superintendent;
g) Conducts physical exams for all bus drivers and substitutes prior to employment and annually thereafter;
h) Conducts a medical evaluation on any employee at the request of the Board.
Education Law Sections 902, 913 and 6902
Duties of the Internal Auditor
The Internal Auditor reports directly to the Board.
The District may use its employees, inter-municipal cooperative agreements, shared services to the extent authorized by Education Law Section 1950, or independent contractors as the person/entity serving as Internal Auditor. The person or entity serving as Internal Auditor must follow generally
accepted auditing standards, be independent of District business operations, and have the requisite knowledge and skills to complete the work.
The Internal Auditor is responsible for performing the internal audit function for the Board which includes at a minimum:
a) Development of a risk assessment of District operations, including but not limited to, a review of financial policies, procedures and practices;
b) An annual review and update of such risk assessment;
c) Annual testing and evaluation of one or more areas of the District’s internal controls, taking into account risk, control weakness, size, and complexity of operations;
d) Preparation of reports, at least annually or more frequently as the Board may direct, which:
1. Analyze significant risk assessment findings;
2. Recommend changes for strengthening controls and reducing identified risks; and
3. Specify timeframes for implementation of such recommendations.
Education Law Sections 1950, 2116-b and 2116-c
8 New York Code of Rules and Regulations (NYCRR) Section 170.12(d)
NOTE: Refer also to Policy #5573 — Internal Audit Function