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What Do We Recommend? The Board and District officials should: 1. Develop written procedures to define the claims auditor’s duties and provide guidance to the claims auditor in carrying out her responsibilities. 2. Ensure that the appointed claims auditor meets the District’s policy requirements, and statute, for eligibility for appointment. 3. Ensure claims are audited and approved by the claims auditor before payment. The claims auditor should: 4. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure each claim is accurate, properly authorized and approved, for a valid District purpose and in compliance with District policies. 5. Ensure that claims contain sufficient supporting documentation before approving them for payment. 6. Attend applicable and beneficial training sessions to better understand and perform her duties as claims auditor. Training provided by OSC can be found at: https://www.osc.state.ny.us/local-government/academy. The Business Official should: 7. Discontinue the practice of paying claims prior to a thorough audit and approval by the claims auditor. 6 Of f ic e of t he New York State Comptroller