§ 2590-Q — Budgetary and fiscal processes

* § 2590-q. Budgetary and fiscal processes. 1. The chancellor shall\nannually advise the community district education councils with respect\nto the form and content of the budget requests and accompanying fiscal\nestimates required to be submitted by the mayor of the city of New York\nfor the next ensuing fiscal year, together with such additional\ninformation as he or she may require.\n 4. On such date as the mayor shall direct, the chancellor shall submit\nto the mayor:\n (a) estimates, as adopted by the city board, of the total sum of money\nwhich it deems necessary for the operation of the city district (other\nthan functions to be financed from funds provided for in the capital\nbudget of the city) during the next fiscal year of the city, together\nwith the estimates submitted by the community district education\ncouncils;\n (b) estimates of the amount to be received as a result of the\napportionment of moneys payable from the state in such fiscal year; and\n (c) estimates of the amount to be received for school system\nexpenditures by the city district in such fiscal year from sources other\nthan appropriations of city funds or appropriations or other provisions\nof funds in the capital budget of the city or apportionment of moneys\nfrom the state payable in such fiscal year.\n 5. All estimates submitted by the chancellor shall be prepared in the\nmanner prescribed by the New York city charter for submission of\ndepartmental estimates for current expenses to the mayor and shall set\nforth the total amounts proposed for programs or activities of the\ncommunity district education councils in units of appropriation separate\nfrom those set forth for programs or activities operated by the city\nboard; provided, however, that nothing shall prevent the inclusion in\nsuch estimates of a unit or units of appropriation to be allocated to\ncommunity district education councils pursuant to subdivision ten of\nthis section to finance innovative programs or activities by such\ncommunity district education councils.\n 6. In acting on the proposed units of appropriation for programs or\nactivities of community district education councils, the city council of\nthe city of New York may, subject to the veto of the mayor, increase or\ndecrease the total amount of each such unit of appropriation but,\nnotwithstanding any provision of the New York city charter or any other\nlaw to the contrary, it shall not have power to add any other unit of\nappropriation for one or more community district education councils.\n 7. (b) Not later than thirty days after the amount of such funds\nbecomes determined by adoption of the budget pursuant to subdivision six\nof this section, by allocation pursuant to subdivisions ten, eleven,\nfourteen, and fifteen of this section, or otherwise, the chancellor\nshall transmit to each community district education council a statement\nenumerating the federal, state, city, and private funds which have been\nallocated thereunder to such community district education council for\nits programs.\n (c) At the same time, the chancellor shall transmit to the community\ndistrict education councils a statement of the allocation of the balance\nof such funds to the several programs administered by him or her and the\ncity board including the distinct amounts assigned to each category of\nschools and programs set forth in section twenty-five hundred ninety-i\nof this article and the amount allocated for the operation of the city\nboard, his or her office, and the other administrative bureaus and\ndivisions thereof.\n 9. Special estimates to meet extraordinary expenses of emergencies\nwhich may arise in the course of a fiscal year may be submitted to the\nchancellor by any community district education council and, pursuant to\nsubdivision six of section twenty-five hundred seventy-six of this\ntitle, the chancellor may, in his or her discretion, submit such special\nestimates to the mayor of the city of New York. The chancellor may also\nsubmit special estimates to the mayor in connection with the schools and\nprograms under his or her jurisdiction.\n 10. Notwithstanding any provisions of law to the contrary, any moneys\nappropriated to or authorized for expenditure by the city board\nincluding moneys so appropriated to finance innovative programs or\nactivities by community district education councils (but other than\nmoneys so appropriated for the exercise of powers or duties reserved to\nthe city board) may be allocated by the chancellor to any community\ndistrict education council. Allocations made pursuant to this\nsubdivision shall be based on the needs of the recipient community\ndistrict education councils, considered in conjunction with the needs of\nthe schools and programs under the jurisdiction of the city board, in\nthe case of moneys appropriated for innovative programs or activities,\nthe relative merit of the programs or activities proposed by the\nrespective community district education councils.\n 11. The chancellor shall perform all functions in connection with\narticle seventy-three of this chapter; provided that the chancellor\nshall allocate to the community district education councils the state\nfunds apportioned to the city district pursuant to such article\nseventy-three, less the amount of such funds necessary to enable the\nchancellor to carry out his or her responsibilities, on the basis of an\nobjective formula established by the chancellor and approved by the city\nboard annually, after consultation with the community district education\ncouncils and the mayor, which formula shall reflect the relative\neducational needs of the community districts to the maximum extent\nfeasible.\n 12. The chancellor shall perform all functions in connection with\nsections twenty-five hundred seventy-six, twenty-five hundred\nseventy-seven, twenty-five hundred seventy-nine, twenty-five hundred\neighty-one, twenty-five hundred eighty-two, twenty-five hundred\neighty-three, and twenty-five hundred eighty-four of this title.\n 13. The city board through the chancellor shall perform all functions\nin connection with the capital budget as provided in chapter nine of the\ncharter of the city of New York, except as otherwise provided herein.\n 14. With respect to special, federal, state, and private funds, each\ncommunity district education council may:\n (a) contract for and receive funds to be transmitted to the city board\nand disbursed through the chancellor. No special funds may be used as a\nmeans of bringing about the elimination of existing personnel lines,\ntitles, or employees. Community district education councils may use\nbudget funds allocated and resources obtained within the scope of\nexisting law and contractual obligations to design programs of\neducational excellence tailored to the needs and peculiar\ncharacteristics of the district;\n (b) enter into contracts necessary or convenient to the discharge of\nthe powers and duties with the city, state, and federal governments,\nprivate foundations, agencies and individuals, the city board, and other\ncommunity district education councils, subject to the approval of the\nchancellor;\n (c) in the case of federal or state funds not allocated to the city\ndistrict on a formula basis, to apply to the funding agency, as a local\neducational agency, and to accept any funds granted or apportioned in\nthis connection for its use and account; provided, however, that as to\nfederal funds available to areas affected by federal activities pursuant\nto public law eight hundred seventy-four, community councils shall not\nbe considered local educational agencies and shall have no power to\napply directly to the funding agency, but such funds shall be\nreallocated to community district education councils by the chancellor\nin accordance with a formula established by the chancellor and approved\nby the city board as provided in subdivision ten of this section; and\n (d) in the case of special funds allocated to the city district on a\nformula basis, to submit proposals to the chancellor for a review as to\nform only and prompt transmittal to the funding agency; provided,\nhowever, that in the case of such special funds community district\neducation councils shall not be considered local educational agencies;\nand provided further that the total amount of such proposals submitted\nby any community district education council shall not exceed the amount\nof an apportionment made by the chancellor on the basis of a formula\nestablished by the chancellor and approved by the city board, after\nconsidering the recommendation of the chancellor and after consultation\nwith community district education councils and the mayor, which formula\nreflects the same educational and economic factors as the formula for\napportionment of such special funds to the city district; and provided\nfurther that each community district education council shall consult\nfully with non-public school authorities on a continuing basis with\nrespect to any of such special funds applicable to non-public school\nprograms and students subject to the power and duty of the city board\nthrough the chancellor to ensure that applicable provisions of state and\nfederal law and regulations with respect to programs for students in\nattendance at non-public schools throughout the city district shall be\ncarried out.\n 15. With respect to special, federal, state, and private funds, the\nchancellor shall provide community district education councils with\ninformation about the availability of such funds and furnish technical\nassistance with respect to the preparation of proposals, record keeping,\nand the administration of such programs.\n 16. On or before October first of each year, the chancellor shall\nsubmit to the commissioner, in the form to be prescribed by him or her,\nthe annual budget for the city district for the current fiscal year.\n 17. (a) Each community superintendent shall prepare semi-annual\nreports which shall be due by December fifteenth and April fifteenth of\neach year. Each report shall include but not be limited to an accounting\nof all funds received and expended by the subject community district\neducation council from all sources, including appropriations for\nprograms and activities of the district education council and receipts\nfrom external sources.\n (b) In addition, a final year-end report shall be due on August\nfifteenth and shall include an accounting of all funds received and\nexpended by the subject community district education council from all\nsources, including appropriations for programs and activities of the\ndistrict education council.\n (c) Copies of reports outlined in paragraphs (a) and (b) of this\nsubdivision shall be given to the chancellor and the subject community\ndistrict education council and shall be available to the public.\n 18. Notwithstanding any provision of law to the contrary, the powers\nand duties conferred on a community district education council by this\nsection shall be exercised exclusively by the community superintendent\nemployed by such council.\n * NB Effective until June 30, 2026\n * § 2590-q. Budgetary and fiscal processes. 1. The chancellor shall\nannually advise the community boards with respect to the form and\ncontent of the budget requests and accompanying fiscal estimates\nrequired to be submitted by the mayor of the city of New York for the\nnext ensuing fiscal year, together with such additional information as\nhe may require.\n 4. On such date as the mayor shall direct, the city board shall submit\nto the mayor:\n (a) estimates, as adopted, of the total sum of money which it deems\nnecessary for the operation of the city district (other than functions\nto be financed from funds provided for in the capital budget of the\ncity) during the next fiscal year of the city, together with the\nestimates submitted by the community boards, as originally submitted and\nas modified pursuant to subdivision three of this section;\n (b) estimates of the amount to be received as a result of the\napportionment of moneys payable from the state in such fiscal year; and\n (c) estimates of the amount to be received for school system\nexpenditures by the city district in such fiscal year from sources other\nthan appropriations of city funds or appropriations or other provisions\nof funds in the capital budget of the city or apportionment of moneys\nfrom the state payable in such fiscal year.\n 5. All estimates submitted by the city board shall be prepared in the\nmanner prescribed by the New York city charter for submission of\ndepartmental estimates for current expenses to the mayor and shall set\nforth the total amounts proposed for programs or activities of the\ncommunity boards in units of appropriation separate from those set forth\nfor programs or activities operated by the city board; provided,\nhowever, that nothing shall prevent the city board from including in\nsuch estimates a unit or units of appropriation to be allocated to it in\nits discretion, to community boards pursuant to subdivision ten of this\nsection to finance innovative programs or activities by such community\nboards.\n 6. In acting on the proposed units of appropriation for programs or\nactivities of community boards, the board of estimate and city council\nof the city of New York may, subject to the veto of the mayor, increase\nor decrease the total amount of each such unit of appropriation but,\nnotwithstanding any provision of the New York city charter or any other\nlaw to the contrary, they shall not have power to add any other unit of\nappropriation for one or more community boards.\n 7. (b) Not later than thirty days after the amount of such funds\nbecomes determined by adoption of the budget pursuant to subdivision\nsix, by allocation pursuant to subdivisions ten, eleven, fourteen and\nfifteen of this section, or otherwise, the chancellor shall transmit to\neach community board a statement enumerating the federal, state, city\nand private funds which have been allocated thereunder to such community\nboard for its programs.\n (c) At the same time, the chancellor shall transmit to the community\nboards a statement of the allocation of the balance of such funds to the\nseveral programs administered by him and the city board including the\ndistinct amounts assigned to each category of schools and programs set\nforth in section twenty-five hundred ninety-i and the amount allocated\nfor the operation of the city board, his office and the other\nadministrative bureaus and divisions thereof.\n 9. Special estimates to meet extraordinary expenses of emergencies\nwhich may arise in the course of a fiscal year may be submitted to the\nchancellor by any community board and, pursuant to subdivision six of\nsection twenty-five hundred seventy-six of this chapter, the chancellor\nmay, in its discretion, submit such special estimates to the mayor of\nthe city of New York. The chancellor may also submit special estimates\nto the mayor in connection with the schools and programs under his\njurisdiction.\n 10. Notwithstanding any provisions of law to the contrary, any moneys\nappropriated to or authorized for expenditure by the city board\nincluding moneys so appropriated to finance innovative programs or\nactivities by community boards (but other than moneys so appropriated\nfor the exercise of powers or duties reserved to the city board) may be\nallocated by the chancellor to any community board. Allocations made\npursuant to this subdivision shall be based on the needs of the\nrecipient community boards, considered in conjunction with the needs of\nthe schools and programs under the jurisdiction of the city board, in\nthe case of moneys appropriated for innovative programs or activities,\nthe relative merit of the programs or activities proposed by the\nrespective community boards.\n 11. The chancellor shall perform all functions in connection with\narticle seventy-three of this chapter; provided that the chancellor\nshall allocate to the community boards the state funds apportioned to\nthe city district pursuant to article seventy-three, less the amount of\nsuch funds necessary to enable the chancellor to carry out his\nresponsibilities, on the basis of an objective formula established by\nthe city board annually, after consultation with the community boards\nand the mayor, which formula shall reflect the relative educational\nneeds of the community districts to the maximum extent feasible.\n 12. The chancellor shall perform all functions in connection with\nsections twenty-five hundred seventy-six, twenty-five hundred\nseventy-seven, twenty-five hundred seventy-nine, twenty-five hundred\neighty-one, twenty-five hundred eighty-two, twenty-five hundred\neighty-three and twenty-five hundred eighty-four of this chapter.\n 13. The city board through the chancellor shall perform all functions\nin connection with the capital budget as provided in chapter nine of the\ncharter of the city of New York, except as otherwise provided herein.\n 14. With respect to special, federal, state and private funds, each\ncommunity board may:\n (a) contract for and receive funds to be transmitted to the city board\nand disbursed through the chancellor. No special funds may be used as a\nmeans of bringing about the elimination of existing personnel lines,\ntitles or employees. Community boards may use budget funds allocated and\nresources obtained within the scope of existing law and contractual\nobligations to design programs of educational excellence tailored to the\nneeds and peculiar characteristics of the district;\n (b) enter into contracts necessary or convenient to the discharge of\nthe powers and duties with the city, state and federal governments,\nprivate foundations, agencies and individuals, the city board and other\ncommunity boards subject to the approval of the chancellor;\n (c) in the case of federal or state funds not allocated to the city\ndistrict on a formula basis, to apply to the funding agency, as a local\neducational agency, and to accept any funds granted or apportioned in\nthis connection for its use and account, provided, however, that as to\nfederal funds available to areas affected by federal activities pursuant\nto public law eight hundred seventy-four, community boards shall not be\nconsidered local educational agencies and shall have no power to apply\ndirectly to the funding agency but such funds shall be reallocated to\ncommunity boards by the chancellor in accordance with a formula\ndetermined by the city board as provided in subdivision ten of this\nsection; and\n (d) in the case of special funds allocated to the city district on a\nformula basis, to submit proposals to the chancellor for a review as to\nform only and prompt transmittal to the funding agency; provided,\nhowever, that in the case of such special funds community boards shall\nnot be considered local educational agencies; and provided further that\nthe total amount of such proposals submitted by any community board\nshall not exceed the amount of an apportionment made by the chancellor\non the basis of a formula determined by the city board, after\nconsidering the recommendation of the chancellor and after consultation\nwith community boards and the mayor, which formula reflects the same\neducational and economic factors as the formula for apportionment of\nsuch special funds to the city district; and provided further that each\ncommunity board shall consult fully with non-public school authorities\non a continuing basis with respect to any of such special funds\napplicable to non-public school programs and students subject to the\npower and duty of the city board through the chancellor to ensure that\napplicable provisions of state and federal law and regulations with\nrespect to programs for students in attendance at non-public schools\nthroughout the city district shall be carried out.\n 15. With respect to special, federal, state and private funds, the\nchancellor shall provide community boards with information about the\navailability of such funds and furnish technical assistance with respect\nto the preparation of proposals, record keeping and the administration\nof such programs.\n 16. On or before October first of each year, the city board shall\nsubmit to the commissioner, in the form to be prescribed by him, the\nannual budget for the city district for the current fiscal year.\n 17. (a) Each community superintendent shall prepare semi-annual\nreports which shall be due by December fifteenth and April fifteenth of\neach year. Each report shall include but not be limited to an accounting\nof all funds received and expended by the subject community board from\nall sources including appropriations for programs and activities of the\nschool board and receipts from external sources.\n (b) In addition, a final year-end report shall be due on August\nfifteenth and shall include an accounting of all funds received and\nexpended by the subject community board from all sources including\nappropriations for programs and activities of the school board.\n (c) Copies of reports outlined in paragraphs (a) and (b) of this\nsubdivision shall be given to the city board and the subject community\nboard and shall be available to the public.\n 18. Notwithstanding any provision of law to the contrary, the powers\nand duties conferred on a community school board by this section shall\nbe exercised exclusively by the community superintendent employed by\nsuch board.\n * NB Effective June 30, 2026\n