(1) (a)
Commencing July 1, 2010, and on a continuing basis thereafter, the institute and
each school district, board of cooperative services, and charter school shall post
the following information online, in a downloadable format, for free public access:
(I) The institute's, school district's, BOCES's, or charter school's annual
budget, adopted pursuant to section 22-44-110 (4), commencing with the budget for
the 2009-10 budget year;
(II) The institute's, school district's, BOCES's, or charter school's annual
audited financial statements, prepared pursuant to section 22-32-109 (1)(k),
commencing with the audits prepared for the 2009-10 budget year;
(III) Repealed.
(IV) The institute's, school district's, BOCES's, or charter school's salary
schedules or policies, adopted pursuant to sections 22-32-109.4 and 22-63-401,
commencing with those applicable to the 2010-11 budget year.
(b) and (c) Repealed.
(d) (I) Additionally, commencing July 1, 2015, the institute and each school
district, board of cooperative services, and charter school shall post in a format that
can be downloaded and sorted, for free public access, the institute's, school
district's, BOCES's, or charter school's actual expenditures, including but not
limited to actual salary expenditures and actual benefit expenditures reported by
job category specified in the standard chart of accounts, at the institute, school
district, and BOCES level and at the school-site level.
(II) Notwithstanding any provision of subsection (1)(d)(I) of this section to the
contrary, a school district that the department determines is rural, based on the
geographic size of the school district and the distance of the school district from
the nearest large, urbanized area, and that enrolls fewer than one thousand
students in kindergarten through twelfth grade is not required to report
expenditures at the school-site level except for those school-site level
expenditures that the school district charges any portion of to a district charter
school.
(e) Additionally, commencing July 1, 2018, the institute and each school
district, board of cooperative services, and charter school shall post on its website
for free public access an easily accessible link to the federal form 990, 990-EZ, or
990-PF and any associated schedules that the institute, school district, board of
cooperative services, or charter school files, if any.
(f) Additionally, commencing July 1, 2018, and on a continuing basis
thereafter, each school district, if required in section 22-32-108.5, shall:
(I) Post a copy of the school district's plan for distributing the additional mill
levy revenue collected by the school district; or
(II) For the 2018-19 budget year, post a statement of intent to distribute the
additional mill levy revenue to the charter schools and innovation schools of the
school district on a per-pupil basis and, for the 2019-20 budget year and for each
budget year thereafter, a statement of the total amount of additional mill levy
revenue collected by the school district for each property tax year, the amount
distributed to support specific student populations as described in section 22-32-108.5 (5)(b), and the total amount distributed for said student populations and on a
per-pupil basis to each charter school and innovation school of the school district,
as a percentage and as a dollar amount.
(2) This section does not direct or require the institute or a school district,
board of cooperative services, or charter school to post online, pursuant to
subsection (1) of this section, personal information relating to payroll, including but
not limited to payroll deductions or contributions, or any other information that is
confidential or otherwise protected from public disclosure pursuant to state or
federal law.
(3) (a) The institute and each school district, board of cooperative services,
and charter school shall update the information specified in subsections (1)(a) to
(1)(c) and subsection (1)(e) of this section within sixty days after the institute's,
school district's, BOCES's, or charter school's completion or receipt of the
applicable report, statement, or document. The institute and each school district,
BOCES, and charter school shall update the information specified in subsection
(1)(d) of this section annually by a date specified by the financial policies and
procedures advisory committee. Each school district shall update the information
specified in subsection (1)(f) of this section within thirty days after the school
district board of education adopts a new or updated plan for distribution of
additional mill levy revenue or, if the school district distributes the additional mill
levy revenue on a per-pupil basis to the charter schools and innovation schools of
the school district, within thirty days after the end of each budget year.
(b) The institute and each school district, BOCES, and charter school shall
maintain the prior two budget years' financial information online, in a downloadable
format, for free public access, until the end of the institute's, school district's,
BOCES's, or charter school's current budget year.
(4) No later than July 1, 2015, the financial policies and procedures advisory
committee of the department shall create a template that the institute and school
districts, BOCES, and charter schools must use to post all of the information
specified in subsection (1) of this section, including but not limited to the site-level
reporting requirements. The template may include both the type of electronic file
posted as well as the information to be included in the posting.
(5) In addition to the information required in subsection (1) of this section, the
institute and each school district, BOCES, and charter school shall provide a link to
the department's website or the location information for the department's website
where a member of the public may access information or reports that are submitted
directly to the department.