§ 2576 — Annual estimate

New York § 2576

• Jurisdiction: New York
• Law EDN: Education
• Title 2: School District Organization
• Art. 52: City School Districts of Cities With One Hundred Twenty-five Thousand Inhabitants or More

Text

§ 2576. Annual estimate. 1. The board of education in each city having\na population of less than one million shall prepare annually an itemized\nestimate for the current or ensuing fiscal year of such sum of money as\nit may deem necessary for the purposes stated in this section, after\ncrediting thereto the amount anticipated in the next apportionment of\nschool funds from the state and the estimated amount to be received from\nall other sources. Such itemized estimate in such cities shall be filed\nat such times and in such manner as city departments or officers are\nrequired to submit estimates for such departments or officers. The board\nof education in each other city shall prepare annually an itemized\nestimate for the ensuing fiscal year and file the same on or before the\nfirst day of September. Such estimates shall be for the following\npurposes:\n a. The salary of the superintendent of schools, associate, district or\nassistant or other superintendents, examiners, directors, supervisors,\nprincipals, teachers, lecturers, special instructors, claims auditors,\ndeputy claims auditors, medical inspectors, nurses, attendance officers,\nclerks, custodians and janitors and the salary, fees or compensation of\nall other employees appointed or employed by said board of education. In\naddition, the expenses of personnel utilized to fulfill the internal\naudit function pursuant to section twenty-one hundred sixteen-b of this\ntitle.\n b. The other necessary incidental and contingent expenses, including\nordinary repairs to buildings and the purchase of fuel and light,\nsupplies, textbooks, school apparatus, books, furniture and fixtures and\nother articles and service necessary for the proper maintenance,\noperation and support of the schools, libraries and other educational,\nsocial or recreational affairs and interests under its management and\ndirection. The provisions of this section in regard to the purchase of\nlight shall not apply to a city having a population of one million or\nmore.\n c. The remodelling or enlarging of buildings under its control and\nmanagement, the construction of new buildings for uses authorized by\nthis chapter and the furnishing and equipment thereof, the purchase of\nreal property for new sites, additions to present sites, playgrounds or\nrecreation centers and other educational or social purposes, and to meet\nany other indebtedness or liability incurred under the provisions of\nthis chapter or other statutes, or any other expenses which the board of\neducation is authorized to incur. Nothing contained in this chapter\nshall prevent the financing, in whole or in part, of any expenditure\nenumerated in this subdivision pursuant to the local finance law.\n 2. In the city school districts of Syracuse, Rochester and Yonkers\nsuch estimate shall be filed with the mayor or city manager. Such\nofficer shall place such estimate before the board of estimate and\napportionment or other similar body at the same time and in the same\nmanner as estimates from city departments or officers are placed before\nsaid board or body, and such estimate shall thereafter be subject to the\nsame consideration, action and procedure as all other estimates from\ncity departments or officers and said board or body may increase,\ndiminish or reject any item contained in said estimate, except for fixed\ncharges for which the city is liable and subject to the limitations\nprovided by subdivision five-b of this section. When such estimate is\nadopted, the said board or body shall file it with the common council.\n 4. In the city school district of Buffalo such estimate shall be filed\nwith the officer authorized to receive other department estimates and\nthe same acted on by such officer and by the council of such city in the\nsame manner and with the same effect as other department estimates\nexcept that such actions shall be subject to the limitations provided by\nsubdivision five-b of this section. The council is also authorized, in\nits discretion, to include in such budget a sum for any of the purposes\nenumerated in paragraph c of subdivision one of this section, and any\nfurther amount for such purposes as may be authorized by a tax election\nheld in such city pursuant to the provisions of this chapter. After the\nadoption of such budget the council shall cause the amount thereof to be\nincluded in the tax and assessment roll of the city and the same shall\nbe collected in the same manner and at the same time as other taxes of\nthe city are collected, and placed to the credit of the board of\neducation.\n * 5. In the city school district of the city of New York, such\nestimate shall be filed with the mayor. Actions on such estimates shall\nbe subject to the limitations provided by subdivision five-a of this\nsection. The board of education shall administer all moneys appropriated\nor available for educational purposes in the city, subject to the\nprovisions of law relating to the audit and payment of salaries and\nother claims by the comptroller.\n * NB Effective until June 30, 2026\n * 5. In a city which had, according to the federal census of nineteen\nhundred forty, a population of one million or more such estimate shall\nbe filed with the mayor. If the total amount requested in such estimate\nshall be equivalent to or less than an amount equal to the average\nproportion of the total expense budget of such city, as amended,\nappropriated for the purposes of the city school district of such city\nin the three fiscal years of such city immediately preceding the year\nfor which said estimate is filed, the city shall appropriate such\namount. If the total amount contained in such estimate shall exceed the\namount so computed, such estimate shall, as to such excess, be subject\nto such consideration and such action by the board of estimate, the\ncouncil, and the mayor as that taken upon departmental estimates\nsubmitted to the mayor. The city is authorized to make additional\nappropriations for educational purposes authorized by this chapter. The\nboard of education shall administer all moneys appropriated or available\nfor educational purposes in the city, subject to the provisions of law\nrelating to the audit and payment of salaries and other claims by the\ncomptroller.\n * NB Effective June 30, 2026\n 5-a. a. For the purposes of this subdivision, the terms:\n (i) "city funds" shall mean funds of the city of New York derived from\nany source except funds contained within the capital budget and funds\nderived from any federal, state or private sources over which the city\nhas no discretion.\n (ii) "city amount" shall mean the total amount of expenditures funded\nby city funds for the support of the city school district of the city of\nNew York, not including city payments to bond or note holders for debt\nservice or payments for pension benefits for employees of such district,\nas contained within the budget as adopted by the city of New York.\n (iii) "base year" shall mean the fiscal year immediately preceding the\nfiscal year for which the budget referred to in subparagraph (ii) of\nthis paragraph is adopted. The initial base year shall be fiscal year\nending June thirtieth, two thousand three.\n b. The city amount in a budget adopted by the council pursuant to\nsection two hundred fifty-four of the New York city charter shall not be\nless than the city amount appropriated in the base year as determined at\nthe time of adoption of the budget for the ensuing fiscal year and shall\nbe consistent with the requirements of the certification described in\nsubdivision six of section two hundred eleven-d of this chapter.\nProvided, however, in the event the total amount of city funds relied\nupon to balance such budget is lower than the total amount of city funds\nappropriated in the base year, determined at the time of adoption of\nsuch budget pursuant to a process developed by the department in\nconsultation with the city of New York and the labor organization\nrepresenting teachers that identifies a methodology for the allocation\nof appropriations between fiscal years and prescribes a form upon the\napproval of the director of budget for the certifications required by\nthis subdivision, the city amount may be reduced by up to the same\npercentage as the overall percentage decrease in city funds between the\nbase year and the ensuing fiscal year. Before such budget may be\ncertified pursuant to section two hundred fifty-six of the New York city\ncharter, the mayor of the city of New York and an independent certified\npublic accountant shall certify to the commissioner, in a form\nprescribed by the commissioner upon the approval of the director of\nbudget, that the city amount appropriated in such budget is (i) in\ncompliance with this paragraph; (ii) consistent with the requirements of\nsubdivision six of section two hundred eleven-d of this chapter; and\n(iii) sufficient to ensure individual schools can meet the class size\ncompliance targets set forth in subdivision two of section two hundred\neleven-d of this chapter. If a budget is adopted pursuant to section two\nhundred fifty-four of the New York city charter or certified pursuant to\nsection two hundred fifty-six of such charter in violation of this\nparagraph, the council shall have sixty days to adopt a budget compliant\nwith this paragraph and have such budget certified in accordance with\nthe provisions of this paragraph. Should the budget not be adopted and\ncertified within sixty days, the amount by which the budget is\nnon-compliant shall be withheld from the foundation aid allotment until\nsuch time as the budget is certified as compliant with this paragraph.\n c. Actual budget expenditures shall be certified in October following\nthe close of the fiscal year to ensure compliance with paragraph b of\nthis subdivision. If the budget expenditures are not compliant with\nparagraph b of this subdivision, the council will appropriate funds in\nthe amount of the discrepancy as part of the November modification,\npursuant to subdivision b of section one hundred seven of the New York\ncity charter.\n 5-b. a. For the purposes of this subdivision, the terms:\n (i) "city funds" shall mean funds of each city having a population of\none hundred twenty-five thousand or more inhabitants and less than one\nmillion inhabitants derived from any source except funds contained\nwithin the capital budget, funds from county sales tax revenues shared\nwith such city, funds derived from any federal source and funds derived\nfrom any state or private sources over which the city has no discretion,\nas defined pursuant to regulations developed by the commissioner and\napproved by the director of the budget.\n (ii) "city amount" shall mean the total amount of expenditures funded\nby city funds for the support of the city school district of each city\nhaving a population of one hundred twenty-five thousand or more\ninhabitants and less than one million inhabitants, not including city\npayments to bond or note holders for debt service payments of such\ndistrict, as contained within the budget as adopted by such city.\n (iii) "base year" shall mean the fiscal year immediately preceding the\nfiscal year for which the budget referred to in subparagraph (ii) of\nthis paragraph is adopted. The initial base year shall be the fiscal\nyear ending June thirtieth, two thousand seven.\n b. The city amount shall not be less than the city amount appropriated\nin the base year determined at the time of adoption of the budget for\nthe ensuing fiscal year, and shall not be less than the city amount\nexpended in the base year determined as of the end of the school year.\nProvided, however, in the event the total amount of city funds relied\nupon to balance such budget is lower than the total amount of city funds\nappropriated in the base year, as determined at the time of adoption of\nsuch budget, the city amount may be reduced by up to the same percentage\nas the overall percentage decrease in city funds between the base year\nand the ensuing fiscal year.\n c. Upon the enactment of a city budget, for the two thousand nine--two\nthousand ten school year budget and annually thereafter, the chief\nexecutive officer of the city, as defined pursuant to subdivision five-a\nof section 2.00 of the local finance law, shall annually certify to the\ncommissioner, in a form prescribed by the commissioner upon approval of\nthe director of the budget, as to the city amount in such budget, the\ncity amount in the base year, and that the city amount appropriated in\nsuch budget is in compliance with paragraph b of this subdivision.\n d. The school district audit report certified to by an independent\ncertified public accountant or an independent accountant pursuant to\nsection twenty-one hundred sixteen-a of this title for the two thousand\neight--two thousand nine school year budget and annually thereafter\nshall include a certification by the accountant, in a form prescribed by\nthe commissioner upon approval of the director of the budget, as to the\ncity amount expended in the school year covered by such audit report,\nthe city amount in the prior school year, and that the city amount\nexpended in the school year covered by such audit report is in\ncompliance with paragraph b of this subdivision.\n 6. A board of education may, to meet emergencies which may arise,\nsubmit a special estimate in which items for extraordinary expenses may\nbe submitted to meet such emergencies. Such estimate shall contain a\ncomplete statement of the purposes for which the items are requested and\nthe necessity therefor. The same method of procdure shall be followed in\nsubmitting such estimate and such estimate shall be subject to the same\nconsideration and action as is required in the submission, consideration\nand action upon the regular annual estimate submitted by a board of\neducation. The common council or other legislative body in such city\nshall have power to make the appropriations requested by a board of\neducation in such special estimate.\n 7. A board of education shall not incur a liability or an expense\nchargeable against the funds under its control or the city for any\npurpose in excess of the amount appropriated or available therefor or\notherwise authorized by law.\n 8. In a city in which, under the statutes in effect prior to June\neighth, nineteen hundred seventeen, it was provided that the estimate of\nexpenditures for the support and maintenance of the public schools of\nthe city shall not be less than a specified per capita sum, based on the\nnumber of pupils enrolled in the public schools of the city, the amount\nauthorized or required to be included in the estimate of school\nexpenditures as provided in this article shall not be less than the per\ncapita sum specified in such statute.\n 9. In any city in which the annual estimate and budget of the board of\neducation is subject to change by some other city authority, such annual\nbudget shall give detailed schedules for all purposes and shall indicate\nthe entire amount to be expended by the board of education for school\npurposes, including the amount to be levied for debt service on account\nof bonds, notes or certificates of indebtedness issued for school\npurposes, whether the amount to be expended is on account of local\nrevenues or to be derived from state aid. The total amount on account of\nlocal revenues and the total amount to be derived from state aid shall\nbe separately indicated. In any such city having a population of less\nthan one million the annual estimate and budget shall contain a\nstatement of the amount of revenues over and above those set forth in\nthe budget for the preceding year, which the board of education\nestimates it will receive in the current year. Any surplus funds shall\nat the close of the fiscal year be transferred to an existing capital\nfund or appropriated by the proper authority to other school purposes.\n 10. In any city with a population of one million or more, amounts\nappropriated to effectuate the implementation of a five-year educational\nfacilities capital plan for such city shall be appropriated as a single\nitem in such city's capital budget in accordance with subdivision four\nof section twenty-five hundred ninety-p of this chapter.\n