§ 3602 — Apportionment of public moneys to school districts employing eight or more teachers

New York § 3602

• Jurisdiction: New York
• Law EDN: Education
• Title 5: Taxation and Financial Administration
• Part 1: General Provisions
• Art. 73: Apportionment of Public Moneys

Text

§ 3602. Apportionment of public moneys to school districts employing\neight or more teachers. Notwithstanding any other provisions of this\nchapter or any other provisions of law, each school district of the\nstate employing eight or more teachers shall receive its apportionment\nof public money payable during the school year commencing July first,\nnineteen hundred ninety-three and during subsequent school years\npursuant to the provisions of this section and in lieu of any\napportionments or payments otherwise payable under any other section of\nthis chapter except any such apportionments or payments that may be\npayable to such district for school lunches, for textbooks, school\nlibrary materials, computer hardware or computer software, for services\nor programs provided by a board of cooperative educational services or\nby a county vocational education and extension board for such district,\nfor the education of Indian children of a reservation under a contract\nwith the state, by virtue of chapter six hundred thirty-five of the laws\nof nineteen hundred sixty-one, for school tax relief aid, or for\nexperimental or special programs in selected school districts, including\nbut not limited to special apportionments and grants-in-aid pursuant to\nsection thirty-six hundred forty-one of this article.\n 1. Definitions. As used in this section the following terms shall be\ndefined as follows:\n a. "Current year" shall mean the school year during which the\napportionment is to be paid pursuant to this section.\n b. "Base year" shall mean the school year immediately preceding the\ncurrent year.\n c. "Actual valuation" shall mean the valuation of taxable real\nproperty in a school district obtained by taking the assessed valuation\nof taxable real property within such district as it appears upon the\nassessment roll of the town, city, village, or county in which such\nproperty is located, for the calendar year two years prior to the\ncalendar year in which the base year commenced, after revision as\nprovided by law, plus any assessed valuation that was exempted from\ntaxation pursuant to the class one reassessment exemption authorized by\nsection four hundred eighty-five-u of the real property tax law or the\nresidential revaluation exemption authorized by section four hundred\neighty-five-v of such law as added by chapter five hundred sixty of the\nlaws of two thousand twenty-one, and dividing it by the state\nequalization rate as determined by the commissioner of taxation and\nfinance, for the assessment roll of such town, city, village, or county\ncompleted during such preceding calendar year. The actual valuation of a\ncentral high school district shall be the sum of such valuations of its\ncomponent districts. Such actual valuation shall include any actual\nvaluation equivalent of payments in lieu of taxes determined pursuant to\nsection four hundred eighty-five of the real property tax law. "Selected\nactual valuation" shall mean the lesser of actual valuation calculated\nfor aid payable in the current year or the two-year average of the\nactual valuation calculated for aid payable in the current year and the\nactual valuation calculated for aid payable in the base year.\n d. "Average daily attendance" shall mean the total number of\nattendance days of pupils in a public school of a school district in\nkindergarten through grade twelve, or equivalent ungraded programs, plus\nthe total number of instruction days for such pupils receiving homebound\ninstruction including pupils receiving remote instruction as defined in\nthe regulations of the commissioner, divided by the number of days the\ndistrict school was in session as provided in this section. The\nattendance of pupils with disabilities attending under the provisions of\nparagraph c of subdivision two of section forty-four hundred one of this\nchapter shall be added to average daily attendance.\n (1) Equivalent attendance shall mean the quotient of the total number\nof student hours of instruction in programs in a public school of a\nschool district or a board of cooperative educational services leading\nto a high school diploma or a high school equivalency diploma as defined\nin regulations of the commissioner for pupils under the age of\ntwenty-one not on a regular day school register of the district, divided\nby one thousand. Average daily attendance shall include the equivalent\nattendance of the school district. For the purposes of secondary school\nweighting, such equivalent attendance shall be considered as average\ndaily attendance in grades seven through twelve.\n (2) In computing average daily attendance, school districts may, with\nthe commissioner's approval, exclude attendance for those days on which\nschool attendance was adversely affected because of an epidemic or\nmanmade or natural disaster or act of terrorism. In computing such\nattendance, the school district shall: (i) determine the number of\nreligious holidays which fall on a school day within a school year\naccording to regulations established by the commissioner, such religious\nholidays to be duly recognized as such for purposes of this section by\nduly adopted resolution of the board of education; (ii) deduct the\naggregate attendance on such religious holidays from the total aggregate\nattendance, by grade level; (iii) deduct such religious holidays from\nthe total number of days of session, by grade level; and (iv) compute\nthe average daily attendance for the school year.\n e. Pupils with special educational needs.\n (1) "Percentage of pupils with special educational needs" shall be\nbased on the following tests: the third and sixth grade reading and math\ntests administered in spring of nineteen hundred eighty-five and the\nspring of nineteen hundred eighty-six. Such percentage shall be\ncalculated as follows:\n (i) determine the number of pupils tested who scored below the\nstatewide reference point as determined by the commissioner on each test\nadministered pursuant to this subparagraph, plus pupils, other than\npupils with disabilities and English language learner pupils as defined\nby the commissioner who are exempt from taking such tests, provided,\nhowever, that a district employing eight or more teachers in such years\nbut not operating each grade may use the percentage computed pursuant to\nthis paragraph for the district which in such years enrolled the\ngreatest number of pupils in such grade from such district;\n (ii) divide the sum of such numbers by the number of such pupils who\ntook each of such tests, plus pupils, other than pupils with\ndisabilities and English language learner pupils as defined by the\ncommissioner who are exempt from taking such tests, provided, however,\nthat a district which in any of the applicable school years did not\nmaintain a home school or employed fewer than eight teachers, and which\nin the base year employed eight or more teachers, may use the scores in\na later test as designated by the commissioner for the purposes of this\nparagraph;\n (iii) express the result as a percentage carried to one decimal place\nwithout rounding; and\n (iv) for the purposes of the computation made pursuant to this\nsubparagraph, pupils attending campus schools of the state university\nshall be included in the numbers of pupils in the district in which they\nreside. The percentage of such pupils in component districts shall be\nused in the case of central high school districts. The commissioner\nshall make adjustments for differences in tests and test administration\nin accordance to regulations adopted for such purposes.\n (2) (i) For the computation of total wealth pupil units, "pupils with\nspecial educational needs" shall be computed by multiplying the\npercentage of pupils with special educational needs by the district's\nadjusted average daily attendance.\n (ii) For the computation of total aidable pupils units pursuant to\nsubdivision eight of this section for aid payable in the nineteen\nhundred ninety-seven--ninety-eight through the two thousand six--two\nthousand seven school years, "pupils with special educational needs"\nshall be the product of the percentage of pupils with special\neducational needs, the district's adjusted average daily attendance for\nthe year prior to the base year, and the enrollment index.\n (iii) For the computation of total aidable pupils units pursuant to\nparagraph e of subdivision two of this section for aid payable in the\ntwo thousand seven--two thousand eight school year and thereafter,\n"pupils with special educational needs" shall be the product of the\npercentage of pupils with special educational needs, the district's\nadjusted average daily attendance for the year prior to the base year,\nand the enrollment index.\n (3) "Weighted pupils with special educational needs" shall be computed\nby multiplying pupils with special educational needs by twenty-five\npercentum, with the result rounded up to the next whole number. For the\npurposes of the computation of additional aidable pupil units for\ninclusion in total wealth pupil units, the computations made pursuant to\nthis paragraph shall include only resident pupils.\n f. "Expense per pupil" shall mean approved operating expense for the\nyear prior to the base year divided by the sum, computed using year\nprior to the base year pupil counts, of the total aidable pupil units\nplus weighted pupils with disabilities, provided that for the two\nthousand six--two thousand seven school year and prior school years,\ntotal aidable pupil units plus weighted pupils with handicapping\nconditions shall be used in such computation. Expense per pupil for each\nborough in the city school district of the city of New York shall be the\nexpense per pupil of the entire city school district.\n g. "Summer session pupils" shall mean those pupils attending approved\nprograms of instruction operated by the district during the months of\nJuly and August in accordance with the regulations promulgated by the\ncommissioner.\n h. "Adjusted gross income" shall mean the adjusted gross income of a\nschool district for the calendar year three years prior to the calendar\nyear in which the current year commences. The income data shall be\ncomputed in accordance with regulations adopted by the commissioner of\ntaxation and finance based upon personal income tax returns for the\ncalendar year three years prior to the calendar year in which the\ncurrent school year commences, as reported to the commissioner by\nSeptember of the base year, including the results of the permanent\ncomputerized statewide school district address match and income\nverification system. Commencing with calendar year two thousand\ntwenty-two, New York state lottery and video lottery gaming individual\nprizes in excess of one million dollars that when aggregated exceeds\ntwenty-five percent of a district's adjusted gross income shall be\nexcluded from such district's adjusted gross income for the year. The\ncommissioner of taxation and finance shall determine the amount of this\nexclusion based on the annual report of New York state lottery and video\nlottery gaming individual prizes in excess of one million dollars\nproduced by the gaming commission pursuant to paragraph three of\nsubdivision c of section sixteen hundred four of the tax law. The\nadjusted gross income of the city school district of the city of New\nYork shall be the sum of the adjusted gross income of the boroughs of\nthe city. The adjusted gross income of a central high school district\nshall equal the sum of the adjusted gross income of each of its\ncomponent school districts. "Selected adjusted gross income" shall mean\nthe lesser of adjusted gross income calculated for aid payable in the\ncurrent year or the two-year average of the adjusted gross income\ncalculated for aid payable in the current year and the adjusted gross\nincome calculated for aid payable in the base year.\n i. "Weighted pupils with disabilities" shall be computed as follows:\n (1) "Pupils with disabilities" shall mean pupils of school age who are\nidentified as students with disabilities pursuant to article eighty-nine\nof this chapter and the regulations of the commissioner and who receive\nspecial education services or attend special education programs which\nmeet criteria established by the commissioner, operated by a school\ndistrict eligible for total foundation aid pursuant to this section or\nby a board of cooperative educational services, whether or not the\nschool district is a component of such board.\n (2) "Declassification pupils" shall mean pupils enrolled in a\nfull-time regular education program, who were enrolled in a special\neducation program in the prior year. Services to pupils shall be\nprovided on a regular basis and may include, but not be limited to\npsychological, social work, speech and language services and noncareer\ncounseling services provided by qualified professional personnel as\ndefined in regulations of the commissioner. Services for teachers of\nsuch pupils may include the assistance of teacher aides or consultation\nwith appropriate personnel. When a committee on special education\ndetermines that a pupil no longer needs special education services and\nis ready for a full-time regular education program, such committee shall\nidentify and recommend the appropriate declassification support services\nfor the first year in the regular education program.\n (3) "Weighted pupils with disabilities" shall mean the attendance, as\ndefined in the regulations of the commissioner, of pupils with\ndisabilities who have been determined by a school district committee on\nspecial education to require any of the following types and levels of\nprograms or services specified in this subparagraph, and who receive\nsuch programs and services from the school district of attendance during\nthe base year, multiplied by a special services weighting determined as\nfollows:\n (i) for placement for sixty per centum or more of the school day in a\nspecial class, or home or hospital instruction for a period of more than\nsixty days, or special services or programs for more than sixty per\ncentum of the school day, the special services weighting shall be one\nhundred seventy percent;\n (ii) for placement for twenty per centum or more of the school week in\na resource room or special services or programs including related\nservices required for twenty per centum or more of the school week, or\nin the case of pupils in grades seven through twelve or a multi-level\nmiddle school program as defined by the commissioner or in the case of\npupils in grades four through six in an elementary school operating on a\nperiod basis, the equivalent of five periods per week, but not less than\nthe equivalent of one hundred eighty minutes in a resource room or in\nother special services or programs including related services, or for at\nleast two hours per week of direct or indirect consultant teacher\nservices, in accordance with regulations of the commissioner adopted for\nsuch purpose, the special services weighting shall be ninety percent.\n (3-a) "Resident weighted pupils with disabilities" shall mean weighted\npupils with disabilities minus the nonresident weighted pupils with\ndisabilities plus the resident weighted pupils with disabilities to whom\nspecial services or programs are provided by another public school\ndistrict.\n (4) "Weighted foundation pupils with disabilities" shall mean the sum\nof\n (i) the full-time equivalent enrollment, as defined in the regulations\nof the commissioner, of pupils with disabilities who have been\ndetermined by a school district committee on special education to\nrequire any of the following types and levels of programs or services\nspecified in this subparagraph, and who receive such programs and\nservices from the school district of attendance, multiplied by a special\nservices weighting based on an analysis of costs of special education\nand general education in successful school districts, provided that the\nweighting for the two thousand seven--two thousand eight school year and\nthereafter shall be one and forty-one hundredths (1.41):\n (A) placement for sixty per centum or more of the school day in a\nspecial class, or\n (B) home or hospital instruction for a period of more than sixty days,\nor\n (C) special services or programs for more than sixty per centum of the\nschool day, or\n (D) placement for twenty per centum or more of the school week in a\nresource room or to require special services or programs including\nrelated services for twenty per centum or more of the school week, or in\nthe case of pupils in grades seven through twelve or a multi-level\nmiddle school program as defined by the commissioner or in the case of\npupils in grades four through six in an elementary school operating on a\nperiod basis, the equivalent of five periods per week, but not less than\nthe equivalent of one hundred eighty minutes in a resource room or in\nother special services or programs including related services, or\n (E) at least two hours per week of direct or indirect consultant\nteacher services, in accordance with regulations of the commissioner\nadopted for such purpose, plus\n (ii) the full time equivalent enrollment of declassification pupils\nmultiplied by a declassification weighting of five-tenths (0.5).\n (5) "Resident weighted supplemental pupils with disabilities" shall\nmean weighted supplemental pupils with disabilities minus the\nnonresident weighted supplemental pupils with disabilities plus the\nresident weighted supplemental pupils with disabilities to whom special\nservices or programs are provided by another public school district,\nwhere "weighted supplemental pupils with disabilities" shall mean the\nattendance, as defined in the regulations of the commissioner, of pupils\nwith disabilities who have been determined by a school district\ncommittee on special education to require any of the following types and\nlevels of programs or services specified in this subparagraph, and who\nreceive such programs and services from the school district of\nattendance during the base year, multiplied by a special services\nweighting determined as follows:\n (i) for placement for sixty per centum or more of the school day in a\nspecial class, or home or hospital instruction for a period of more than\nsixty days, or special services or programs for more than sixty per\ncentum of the school day, the special services weighting shall be one\nhundred sixty-five percent;\n (ii) for placement for twenty per centum or more of the school week in\na resource room or special services or programs including related\nservices required for twenty per centum or more of the school week, or\nin the case of pupils in grades seven through twelve or a multi-level\nmiddle school program as defined by the commissioner or in the case of\npupils in grades four through six in an elementary school operating on a\nperiod basis, the equivalent of five periods per week, but not less than\nthe equivalent of one hundred eighty minutes in a resource room or in\nother special services or programs including related services, or for at\nleast two hours per week of direct or indirect consultant teacher\nservices, in accordance with regulations of the commissioner adopted for\nsuch purpose, the special services weighting shall be ninety percent.\n (6) "Integrated settings weighted pupils with disabilities" shall be\nthe product of the attendance in the year prior to the base year of\npupils who have been determined by a committee on special education to\nrequire special services or programs for sixty per centum or more of the\nschool day pursuant to clause (i) of subparagraph three of this\nparagraph and are provided special services or programs in the general\neducation setting by qualified personnel, as defined in the regulations\nof the commissioner, multiplied by five tenths.\n j. "Total foundation aid base" for the purposes of this section (i)\nfor aid payable in the two thousand seven--two thousand eight school\nyear, the total foundation aid base shall equal the total amount a\ndistrict was eligible to receive in the base year for\n (1) flex aid in an amount equal to the sum of (A) the amount set forth\nfor each school district as "FLEX AID" under the heading "2005-06 Base\nYear Aids" in the school aid computer listing produced by the\ncommissioner in support of the executive budget request for the\n2006--2007 school year and entitled "BT131-6", and (B) the additional\nFLEX aid equivalent as computed pursuant to chapter fifty-eight of the\nlaws of two thousand six;\n (2) the extraordinary needs equivalent aid apportionment computed\npursuant to chapter fifty-eight of the laws of two thousand six, as\namended by chapter sixty-one of the laws of two thousand six;\n (3) an amount equal to the amount such district received for early\ngrade class size reduction grants pursuant to or in lieu of subdivision\nthirty-seven of this section, provided that such amount computed and\npayable as of September one of the school year immediately following the\nschool year for which such aid is claimed shall be deemed final and not\nsubject to change;\n (4) the growth aid equivalent apportionment computed pursuant to\nchapter fifty-eight of the laws of two thousand six;\n (5) the enrollment adjustment aid apportionment computed pursuant to\nchapter fifty-eight of the laws of two thousand six;\n (6) the reorganization incentive operating aid equivalent computed\npursuant to chapter fifty-eight of the laws of two thousand six;\n (7) the tax limitation aid equivalent computed pursuant to chapter\nfifty-eight of the laws of two thousand six;\n (8) the high tax aid apportionment computed pursuant to chapter\nfifty-eight of the laws of two thousand six, as amended by chapter\nsixty-one of the laws of two thousand six;\n (9) the additional limited English proficiency aid equivalent\napportionment computed pursuant to chapter fifty-eight of the laws of\ntwo thousand six, as amended by chapter sixty-one of the laws of two\nthousand six;\n (10) the positive difference of the public excess cost aid equivalent\napportionment computed pursuant to chapter fifty-eight of the laws of\ntwo thousand six, minus the amount computed under paragraph five of\nsubdivision nineteen of this section;\n (11) teacher support payments made in the 2006--2007 school year as\nfollows: to the city school district of the city of New York, sixty-two\nmillion seven hundred seven thousand dollars; to the Buffalo city school\ndistrict, one million, seven hundred forty-one thousand dollars; to the\nRochester city school district, one million, seventy-six thousand\ndollars; to the Syracuse city school district, eight hundred nine\nthousand dollars; and to the Yonkers city school district, one million,\none hundred forty-seven thousand dollars;\n (12) an amount equal to the amount such district was eligible to\nreceive pursuant to or in lieu of subdivision thirty-one-a of this\nsection;\n (13) an amount equal to a share of three million dollars in the same\nproportion as such district's share of Fort Drum school district grants\nfor the 2005--2006 school year, and additional amounts provided to the\nIndian River central school district, the Watertown city school district\nand the Carthage central school district pursuant to chapter fifty-three\nof the laws of two thousand six to account for an increase in student\nenrollment as a result of the expansion of Fort Drum;\n (14) payments made in the 2006--2007 school year for magnet school\ngrants pursuant to or in lieu of subdivision five of section thirty-six\nhundred forty-one of this article, as follows: to the Albany city school\ndistrict, three million, five hundred fifty thousand dollars; to the\nAmsterdam city school district, eight hundred thousand dollars; to the\nBeacon city school district, five hundred sixty-six thousand dollars; to\nthe Buffalo city school district, twenty-one million twenty-five\nthousand dollars; to the Freeport union free school district, four\nhundred thousand dollars; to the Greenburgh central school district,\nthree hundred thousand dollars; to the Hudson city school district, four\nhundred thousand dollars; to the Middletown city school district, four\nhundred thousand dollars; to the Mount Vernon city school district, two\nmillion dollars; to the New Rochelle city school district, one million,\nfour hundred ten thousand dollars; to the city school district of the\ncity of New York, forty-eight million, one hundred seventy-five thousand\ndollars; to the Newburgh city school district, four million, six hundred\nforty-five thousand dollars; to the Niagara Falls city school district,\nsix hundred thousand dollars; to the Peekskill city school district, two\nhundred thousand dollars; to the Port Chester city school district, one\nmillion, one hundred fifty thousand dollars; to the Poughkeepsie city\nschool district, two million, four hundred seventy-five thousand\ndollars; to the Rochester city school district, fifteen million dollars;\nto the Schenectady city school district, one million, eight hundred\nthousand dollars; to the Syracuse city school district, thirteen million\ndollars; to the Utica city school district, two million dollars; to the\nWhite Plains city school district, nine hundred thousand dollars; to the\nYonkers city school district, forty-nine million, five hundred thousand\ndollars;\n (15) an amount equal to the amount received by such district in the\n2005--2006 school year pursuant to subdivision six of section thirty-six\nhundred forty-one of this article;\n (16) an amount equal to the amount received by such district in the\n2005--2006 school year pursuant to subdivision seven of section\nthirty-six hundred forty-one of this article;\n (17) sound basic education aid equal to the sum of (A) the district's\nbase year apportionment for sound basic education aid set forth for each\nschool district as "2005-2006 Sound Basic Education" in the school aid\ncomputer listing produced by the commissioner in support of the\nexecutive budget request for the 2006--2007 school year and entitled\n"BT131-6" plus (B) the product of three hundred seventy-five million\ndollars ($375,000,000) multiplied by the district's SBE ratio. The "SBE\nratio" shall be equal to the quotient of the district's apportionment\nfor sound basic education aid set forth for each school district as\n"2005-06 Sound Basic Education" in the school aid computer listing\nproduced by the commissioner in support of the executive budget request\nfor the 2006--2007 school year and entitled "BT131-6", divided by the\nsum of such apportionments set forth for all school districts as\n"2005-06 Sound Basic Education" in such school aid computer listing\nentitled "BT131-6".\n (18) the net tuition adjustment computed for the 2006--07 school year\npursuant to or in lieu of paragraph g of subdivision two of this\nsection.\n (ii) For aid payable in the two thousand eight--two thousand nine\nschool year and thereafter, the total foundation aid base shall equal\nthe total amount a district was eligible to receive in the base year\npursuant to subdivision four of this section.\n k. "Attendance ratio" shall mean the number computed to four decimals\nwithout rounding when the aggregate days attendance is divided by the\npossible aggregate attendance of all pupils in attendance in the\ndistrict, as computed for each school district by the commissioner by\nJune first of the year following the attendance year.\n l. "Average daily membership" shall mean the possible aggregate\nattendance of all pupils in attendance in a public school of the school\ndistrict in kindergarten through grade twelve, or equivalent ungraded\nprograms, including possible aggregate attendance for such pupils\nreceiving homebound instruction, including pupils receiving remote\ninstruction as defined in the regulations of the commissioner, with the\npossible aggregate attendance of such pupils in one-half day\nkindergartens multiplied by one-half, divided by the number of days the\ndistrict school was in session as provided in this section. The full\ntime equivalent enrollment of pupils with disabilities attending under\nthe provisions of paragraph c of subdivision two of section forty-four\nhundred one of this chapter shall be added to average daily membership.\nAverage daily membership shall include the equivalent attendance of the\nschool district, as computed pursuant to paragraph d of this\nsubdivision. In any instance where a pupil is a resident of another\nstate or an Indian pupil is a resident of any portion of a reservation\nlocated wholly or partly within the borders of the state pursuant to\nsubdivision four of section forty-one hundred one of this chapter or a\npupil is living on federally owned land or property, such pupil's\npossible aggregate attendance shall be counted as part of the possible\naggregate attendance of the school district in which such pupil is\nenrolled.\n n. (1) "Enrollment" shall mean the unduplicated count of all children\nregistered to receive educational services in grades kindergarten\nthrough twelve, including children in ungraded programs, as registered\non the date prior to November first that is specified by the\ncommissioner as the enrollment reporting date for the school district or\nnonpublic school, as reported to the commissioner.\n (2) "Public school district enrollment" shall mean the sum of: (1) the\nnumber of children on a regular enrollment register of a public school\ndistrict on such date; (2) the number of children eligible to receive\nhome instruction in the school district on such date; (3) the number of\nchildren for whom equivalent attendance must be computed pursuant to\nthis subdivision on such date; (4) the number of children with\ndisabilities who are residents of such district who are registered on\nsuch date to attend programs under the provisions of paragraph c of\nsubdivision two of section forty-four hundred one of this chapter; (5)\nthe number of children eligible to receive educational services on such\ndate but not claimed for aid pursuant to subdivision seven of section\nthirty-two hundred two of this chapter; and (6) the number of children\nregistered on such date to attend programs (i) pursuant to subdivision\ntwo of section three hundred fifty-five of this chapter or (ii) pursuant\nto an agreement between the city school district of the city of New York\nand Hunter College pursuant to section sixty-two hundred sixteen of this\nchapter.\n (3) "Nonpublic school enrollment" shall mean the number of children on\na regular enrollment register of a nonpublic school meeting the\ncompulsory attendance law, excluding any child counted as part of the\nenrollment of a public school district.\n (4) "Resident public school district enrollment" shall be the public\nschool district enrollment less the public school district enrollment of\nnonresident pupils attending public schools in the district, plus the\npublic school district enrollment of pupils resident in the district but\nattending public schools in another district or state plus the public\nschool district enrollment of pupils resident in the district but\nattending full-time a school operated by a board of cooperative\neducational services or a county vocational education and extension\nboard. Indian pupils who are residents of any portion of a reservation\nlocated wholly or partly within the borders of the state pursuant to\nsubdivision four of section forty-one hundred one of this chapter and\nare attending public school, or pupils living on the United States\nmilitary reservation at West Point attending public school, shall be\ndeemed to be resident pupils of the district providing such school, for\npurposes of this paragraph. Where a school district has entered into a\ncontract with the state university pursuant to subdivision two of\nsection three hundred fifty-five of this chapter under which the school\ndistrict makes payments in the nature of tuition for the education of\ncertain children residing in the district, such children for whom such\ntuition payments are made shall be deemed to be resident pupils of such\ndistrict for the purposes of this paragraph. No student shall be counted\nmore than once, except that, in determining the resident public school\ndistrict enrollment of a component school district of a central high\nschool district the resident public school district enrollment of high\nschool pupils residing in such component district and attending the\ncentral high school shall be included, and in determining the resident\npublic school district enrollment of a central high school district the\nresident public school district enrollment of elementary school pupils\nresiding in such central high school district and attending a component\ndistrict of the central high school district shall be included.\n (5) "Resident nonpublic school district enrollment" shall be the\nnonpublic school district enrollment less the nonpublic school district\nenrollment of nonresident pupils attending nonpublic schools in the\ndistrict, plus the nonpublic school district enrollment of pupils\nresident in the district but attending nonpublic schools in another\ndistrict of the state.\n (6) "Additional public school enrollment" shall mean resident students\nwith disabilities placed by public school districts in approved private\nschools, the New York state school for the blind at Batavia, or the New\nYork state school for the deaf at Rome and resident students placed in\nschools subject to the provisions of chapter five hundred sixty-three of\nthe laws of nineteen hundred eighty as amended.\n (7) In determining enrollment pursuant to subparagraphs two, three,\nfour, five and six of this paragraph for central high school districts\nand all school districts located within the boundaries of a central high\nschool district, for the purposes of any apportionments payable to both\ncentral high school districts and to other school districts located\nwithin the boundaries of such central high school districts pursuant to\nthis chapter, and for the purposes of computing the poverty count\npursuant to paragraph q of this subdivision and the school district\nbasic contribution pursuant to subdivision eight of section forty-four\nhundred one of this chapter, only those children in the grade levels\nmaintained by a central high school district shall be included in the\nenrollment used to apportion aid to such central high school district\nand only those children of the grade levels maintained by a component\nschool district of a central high school district shall be included in\nthe public school district enrollment of such component school district.\n o. "English language learner count" shall mean the number of pupils\nserved in the base year in programs for pupils who are English language\nlearners approved by the commissioner pursuant to the provisions of this\nchapter and in accordance with regulations adopted for such purpose.\n q. "Poverty count" shall mean the sum of the product of the\neconomically disadvantaged student count multiplied by sixty-five\npercent, plus the product of the SAIPE count multiplied by sixty-five\npercent, where:\n (i) "Economically disadvantaged student count" shall mean the product\nof the public school enrollment of the school district on the date\nenrollment was counted in accordance with this subdivision for the base\nyear multiplied by the three-year average economically disadvantaged\nrate; and\n (ii) "SAIPE count" shall mean the product of the public school\nenrollment of the school district on the date enrollment was counted in\naccordance with this subdivision for the base year multiplied by the\nthree-year average small area income and poverty estimate rate.\n (iii) "Three-year average small area income and poverty estimate rate"\nshall equal the quotient of: (i) the sum of the number of persons aged\nfive to seventeen within the school district, based on the small area\nincome and poverty estimates produced by the United States census\nbureau, whose families had incomes below the poverty level for the\ncalendar year prior to the year in which the base year began, plus such\nnumber for the calendar year two years prior to the year in which the\nbase year began, plus such number for the calendar year three years\nprior to the year in which the base year began; divided by (ii) the sum\nof the total number of persons aged five to seventeen within the school\ndistrict, based on such census bureau estimates, for the year prior to\nthe year in which the base year began, plus such total number for the\nyear two years prior to the year in which the base year began, plus such\ntotal number for the year three years prior to the year in which the\nbase year began, rounded to four decimals.\n (iv) (1) "Economically disadvantaged count" shall be equal to the\nunduplicated count of all children registered to receive educational\nservices in grades kindergarten through twelve, including children in\nungraded programs who participate in, or whose family participates in,\neconomic assistance programs, such as the free or reduced-price lunch\nprograms, Social Security Insurance, Supplemental Nutrition Assistance\nProgram, Foster Care, Refugee Assistance (cash or medical assistance),\nEarned Income Tax Credit (EITC), Home Energy Assistance Program (HEAP),\nSafety Net Assistance (SNA), Bureau of Indian Affairs (BIA), or\nTemporary Assistance for Needy Families (TANF).\n (2) "Economically disadvantaged rate" shall mean the quotient arrived\nat when dividing the economically disadvantaged count by public\nenrollment as computed pursuant to subparagraph one of paragraph n of\nthis subdivision.\n (3) "Three-year average economically disadvantaged rate" shall equal\nthe quotient of: (i) the sum of the economically disadvantaged count for\nthe school year prior to the base year, plus such number for the school\nyear two years prior to the base year, plus such number for the school\nyear three years prior to the base year; divided by (ii) the sum of\nenrollment as computed pursuant to subparagraph one of paragraph n of\nthis subdivision for the school year prior to the base year, plus such\nnumber for the school year two years prior to the base year, plus such\nnumber for the school year three years prior to the base year, rounded\nto four decimals.\n r. "Sparsity count", for districts operating a kindergarten through\ngrade twelve school program, shall mean the product of (i) the base year\npublic school enrollment of the district and (ii) the sparsity factor,\nwhich shall mean the quotient, computed to three decimals without\nrounding, of the positive remainder of twenty-five minus the enrollment\nper square mile divided by fifty and nine tenths, but not less than\nzero. Enrollment per square mile shall be the quotient, computed to two\ndecimals without rounding, of the public school enrollment of the school\ndistrict on the date enrollment was counted in accordance with this\nsubdivision for the base year divided by the square miles of the\ndistrict, as determined by the commissioner.\n s. "Extraordinary needs count" shall mean the sum of the product of\nthe English language learner count multiplied by the ELL weight, plus,\nthe poverty count and the sparsity count, provided that the 'ELL weight'\nshall be five tenths (0.50) for the two thousand twenty-four--two\nthousand twenty-five school year and prior, and shall be equal to\nfifty-three hundredths (0.53) in the two thousand twenty-five--two\nthousand twenty-six school year and thereafter.\n t. The "approved operating expense" for the apportionments to any\nschool district hereunder shall mean the amount computed as follows: The\napportionment to any school district for operating expense shall be\nbased upon the total expenditures from its general fund and from its\ncapital fund and from its risk retention fund for purposes of employee\nbenefit claims related to salaries paid from the general fund, and for\nany city school districts with a population of more than one hundred\ntwenty-five thousand inhabitants its expenditures from the special aid\nfund of grant moneys for improving pupil performance and categorical aid\nfor special reading programs as provided in the aid to localities budget\nduring the applicable year as approved by the commissioner, and in\naccordance with the classification of expenditures in use by the\ncommissioner for the reporting by school districts of receipts,\nexpenditures and other financial data. For the purpose of this paragraph\noperating expense shall be defined as total cash expenditures during the\napplicable year, but shall exclude: (1) any balances and transfers; (2)\nany payments for transportation of pupils to and from school during the\nregular school year inclusive of capital outlays and debt service\ntherefor; (2-a) a portion of any payments for transportation of pupils\nto and from district operated summer school programs pursuant to\nsubdivision six of section thirty-six hundred twenty-two-a of this\narticle, inclusive of capital outlays and debt service therefor, equal\nto the product of such expenditures multiplied by the quotient of the\ntotal apportionment after the proration, if any, required by such\nsubdivision six of such section divided by the total apportionment prior\nto such proration; (3) any payments for capital outlay and debt service\nfor school building purposes, provided, however, that in the case of a\nschool district which has entered into a contract with state university\npursuant to paragraph o of subdivision two of section three hundred\nfifty-five of this chapter, under which the school district makes\npayments to state university on account of capital outlay relating to\ncertain children residing in such school district, such payments shall\nnot be so excluded; (4) any payments for cafeteria or school lunch\nprograms; (5) any proceeds of short term borrowings in the general fund\nand any payments from the proceeds of the sale of obligations in the\ncapital fund; (6) any cash receipts which reduce the cost of an item\nwhen applied against the expenditure therefor, except gifts, donations\nand earned interest and any refunds made; (7) any payments made to\nboards of cooperative educational services for purposes or programs for\nwhich an apportionment is paid pursuant to other sections of this\nchapter, except that payments attributable to eligible pupils with\ndisabilities and ineligible pupils residing in noncomponent districts\nshall be included in operating expense; (8) any tuition payments made to\nother school districts inclusive of payments made to a central high\nschool district by one of its component school districts; (9) any\napportionment or payment received from the state for experimental or\nspecial programs paid under provisions other than those found in this\nsection and other than any apportionments or payments received from the\nstate by the city school district of the city of Yonkers for the purpose\nof funding an educational improvement program pursuant to a court order\nand other than any other state grants in aid identified by the\ncommissioner for general use as specified by the board of education\npursuant to subdivision two of section seventeen hundred eighteen of\nthis chapter; (10) any funds received from the federal government except\nthe federal share of medicaid subject to the provisions of section\nthirty-six hundred nine-a of this part and except Impact Aid funds\nreceived pursuant to sections two and six of Public Law eighty-one-eight\nhundred seventy-four (PL 81-874) or any law superseding such law in any\nsuch district which received aid pursuant to both such sections;\nprovided further, however, that there shall be excluded from such\nfederal funds or other apportionments any payments from such funds\nalready deducted pursuant to this paragraph; (11) any payments made for\nwhich an apportionment is disallowed pursuant to regulations of the\ncommissioner; (12) any expenditures made for accounting, tabulation, or\ncomputer equipment, in excess of ten thousand dollars unless such\nexpenditures shall have been specifically approved by the commissioner;\n(13) any rentals received pursuant to the provisions of section four\nhundred three-a of this chapter; (14) any rentals or other annual\npayments received pursuant to the provisions of section four hundred\nthree-b of this chapter; (15) any expenditures made for persons\ntwenty-one years of age or over attending employment preparation\neducation programs pursuant to subdivision eleven of this section; (16)\nany tuition payments made pursuant to a contract under the provisions of\nparagraphs e, f, g, h, i and l of subdivision two of section forty-four\nhundred one of this chapter or any tuition payments on behalf of pupils\nattending a state school under paragraph d of such subdivision; (17) in\nany year in which expenditures are made to the New York state teachers'\nretirement system or the New York state and local employees' retirement\nsystem for both the prior school year and the current school year, any\nexpenditures made to such retirement systems and recorded in the school\nyear prior to the school year in which such obligations are paid; and\n(18) any payments to the commissioner of taxation and finance pursuant\nto article twenty-three of the tax law.\n u. "Instructional expense" shall mean the sum of all year prior to the\nbase year expenditures related to the instructional program of the\ndistrict, as defined in regulations of the commissioner, including the\ncost of fringe benefits paid by such district for the instructional\nstaff of the district.\n w. "Extraordinary needs percent" shall mean the quotient of the\nextraordinary needs count for the base year, calculated pursuant to\nparagraph s of this subdivision, divided by the public school district\nenrollment for the base year, calculated pursuant to subparagraph two of\nparagraph n of this subdivision.\n x. "Enrollment index" shall be computed by dividing the public school\nenrollment for the current year by public school enrollment for the base\nyear, both as defined in paragraph n of this subdivision, with the\nresult carried to three places without rounding.\n y. "School tax relief aid" shall mean state aid payable to a school\ndistrict representing tax savings duly provided by the school district\npursuant to section thirteen hundred six-a of the real property tax law\nthat is claimed by the school district and certified by the commissioner\nof taxation and finance pursuant to subdivision three of section\nthirteen hundred six-a of the real property tax law.\n aa. "Total personal income of the state" shall mean the total personal\nincome of the state of New York as published by the United States\ndepartment of commerce or any successor agency from which information is\navailable, aggregated on a state fiscal year basis. For the two thousand\ntwelve--two thousand thirteen school year, such personal income shall be\nbased on the data available most proximate and prior to February first,\ntwo thousand eleven, and for the two thousand thirteen--two thousand\nfourteen school year and each school year thereafter, such personal\nincome shall be based on the data available most proximate and prior to\nOctober thirty-first of the base year. Subsequent revisions of the\npublished estimated dollar amount for any state fiscal year estimate\nemployed pursuant to the terms of this section shall not affect the\nvalidity of the determinations made for any state fiscal year.\n bb. "Personal income growth index" shall mean (1) for the two thousand\ntwelve--two thousand thirteen school year, the average of the quotients\nfor each year in the period commencing with the two thousand five--two\nthousand six state fiscal year and finishing with the two thousand\nnine--two thousand ten state fiscal year of the total personal income of\nthe state for each such year divided by the total personal income of the\nstate for the immediately preceding state fiscal year, but not less than\none, (2) for the two thousand thirteen--two thousand fourteen through\ntwo thousand nineteen--two thousand twenty school years, the quotient of\nthe total personal income of the state for the state fiscal year one\nyear prior to the state fiscal year in which the base year commenced\ndivided by the total personal income of the state for the immediately\npreceding state fiscal year, but not less than one and (3) for the two\nthousand twenty--two thousand twenty-one school year and each school\nyear thereafter, the average of the quotients for each year in the\nperiod commencing with the state fiscal year nine years prior to the\nstate fiscal year in which the base year began and finishing with the\nstate fiscal year prior to the state fiscal year in which the base year\nbegan of the total personal income of the state for each such year\ndivided by the total personal income of the state for the immediately\npreceding state fiscal year, but not less than one.\n dd. "Allowable growth amount" shall mean the product of the positive\ndifference of the personal income growth index minus one, multiplied by\nthe statewide total of the sum of (1) the apportionments, including the\ngap elimination adjustment, due and owing during the base year,\ncommencing with the base year computed for the two thousand twelve--two\nthousand thirteen school year, to school districts and boards of\ncooperative educational services from the general support for public\nschools as computed based on an electronic data file used to produce the\nschool aid computer listing produced by the commissioner in support of\nthe enacted budget for the base year plus (2) the competitive awards\namount for the base year.\n ee. "Competitive awards amount" shall mean, for the two thousand\ntwelve--two thousand thirteen state fiscal year and thereafter, fifty\nmillion dollars.\n ff. "Preliminary growth amount" shall mean the difference between the\nstatewide total, excluding the apportionments computed pursuant to\nsubdivisions four and seventeen of section thirty-six hundred two of the\neducation law, of the apportionments due and owing during the current\nschool year, commencing with the two thousand twelve--two thousand\nthirteen school year, to school districts and boards of cooperative\neducational services from the general support for public schools as\ncomputed based on an electronic data file used to produce the school aid\ncomputer listing produced by the commissioner in support of the enacted\nbudget for the current year, less the statewide total of such\napportionments, excluding the apportionments computed pursuant to\nsubdivisions four and seventeen of section thirty-six hundred two of the\neducation law, due and owing during the base school year to school\ndistricts and boards of cooperative educational services from the\ngeneral support for public schools as computed based on an electronic\ndata file used to produce the school aid computer listing produced by\nthe commissioner in support of the enacted budget for the current year.\n gg. "Allocable growth amount" shall mean the positive difference, if\nany, of the allowable growth amount less the sum of the competitive\nawards amount plus the preliminary growth amount.\n hh. "Consumer price index" shall mean the quotient of: (i) the average\nof the national consumer price indexes determined by the United States\ndepartment of labor for the twelve-month period preceding January first\nof the current year minus the average of the national consumer price\nindexes determined by the United States department of labor for the\ntwelve-month period preceding January first of the prior year, divided\nby (ii) the average of the national consumer price indexes determined by\nthe United States department of labor for the twelve-month period\npreceding January first of the prior year, with the result expressed as\na decimal to three places.\n ii. (1) "Direct certification count" shall be equal to the number of\nchildren eligible for free meals or free milk based on information\nobtained directly from the office of temporary and disability assistance\nadministering the supplemental nutrition assistance program and the\ndepartment of health administering Medicaid and providing data as per\nthe United States department of agriculture Medicaid demonstration\nproject.\n (2) "Direct certification enrollment" shall mean enrollment collected\nfor purposes of the direct certification matching process.\n (3) "Direct certification percent" shall mean the quotient arrived at\nwhen dividing the direct certification count by the direct certification\nenrollment.\n (4) "Three-year direct certification percentage" shall mean the\nquotient of: (A) the sum of the direct certification count for the base\nyear, plus such direct certification count computed for the year prior\nto the base year, plus such direct certification count computed for the\nyear two years prior to the base year, divided by (B) the direct\ncertification enrollment for the base year, plus such direct\ncertification enrollment computed for the year prior to the base year,\nplus such direct certification enrollment computed for the year two\nyears prior to the base year.\n jj. "Small city school districts" shall mean any school districts that\nwere designated as small city school districts or central school\ndistricts whose boundaries include a portion of a small city for the\nschool aid computer listing produced by the commissioner in support of\nthe enacted budget for the two thousand fourteen--two thousand fifteen\nschool year and entitled "SA141-5".\n 2. Computation of pupil counts and related factors. a. Computation of\nresident weighted average daily attendance. For purposes of this section\nweighted average daily attendance of a school district for any school\nyear shall be computed as follows:\n (1) Weighted average daily attendance shall be determined by using the\naverage daily attendance of public school pupils in a full-day\nkindergarten and grades one through six as the basic unit, with the\nattendance of such pupils in one-half day kindergartens measured at\none-half of such basic unit and the attendance of such pupils in grades\nseven through twelve measured at one and one-quarter of such basic unit.\nThe sum of all such units of attendance shall be the weighted average\ndaily attendance.\n (2) In computing such attendance, the school district shall (i)\ndetermine the number of religious holidays which fall on a school day\nwithin a school year according to regulations established by the\ncommissioner, such religious holidays to be duly recognized as such for\npurposes of this section by duly adopted resolution of the board of\neducation; (ii) deduct the aggregate attendance on such religious\nholidays from the total aggregate attendance, by grade level; (iii)\ndeduct such religious holidays from the total number of days of session,\nby grade level; (iv) compute the weighted average daily attendance for\nthe school year.\n (3) In any instance where a pupil is a resident of another state or an\nIndian pupil is a resident of any portion of a reservation located\nwholly or partly within the borders of the state pursuant to subdivision\nfour of section forty-one hundred one of this chapter or a pupil is\nliving on federally owned land or property, such pupil's attendance\nshall be counted as part of the weighted average daily attendance of the\nschool district in which such pupil is enrolled.\n (4) Resident weighted average daily attendance for purposes of\ndetermining the aid ratio of a school district for any school year shall\nbe the weighted average daily attendance for the school year immediately\npreceding the base year, less the weighted average daily attendance of\nnonresident pupils attending public schools in the district for such\nschool year, plus the weighted average daily attendance of pupils\nresident in the district but attending public schools in another\ndistrict or state plus the weighted average daily attendance of pupils\nresident in the district but attending full-time a school operated by a\nboard of cooperative educational services or a county vocational\neducation and extension board for such school year. The attendance of\nnonresident pupils attending public school in the district and resident\npupils attending such schools outside of the district shall be\ndetermined by applying to the number of such pupils registered during\nthe school year in each case the ratio of aggregate days attendance to\nthe possible aggregate days attendance of all pupils in attendance in\nthe district. Indian pupils of a reservation attending public school, or\npupils living on the United States military reservation at West Point\nattending public school, shall be deemed to be resident pupils of the\ndistrict providing such school, for purposes of this paragraph. Where a\nschool district has entered into a contract with the state university\npursuant to subdivision two of section three hundred fifty-five of this\nchapter under which the school district makes payments in the nature of\ntuition for the education of certain children residing in the district,\nsuch children for whom such tuition payments are made shall be deemed to\nbe resident pupils of such district for the purposes of this paragraph.\n (5) In determining the resident weighted average daily attendance of a\ncomponent school district of a central high school district for\ncomputing the aid ratio the weighted average daily attendance of high\nschool pupils residing in such component district and attending the\ncentral high school shall be included. The resident weighted average\ndaily attendance of a central high school district itself shall be the\nsum of the resident weighted average daily attendance of each component\nschool district computed as provided in the first sentence of this\nparagraph.\n (6) Notwithstanding the provisions of subparagraphs four and five of\nthis paragraph, when a school district shall experience an increase in\nresident weighted average daily attendance during the current year\nbecause of the closing in whole, or in part, of a non-public school or a\ncampus school, or a school previously operated by the United States\ngovernment on the United States military reservation at West Point, the\ncommissioner, in computing any aid ratio of such district, shall permit\nthe use of such additional resident weighted average daily attendance\nfor aid ratio purposes during the current year and the next succeeding\nyear, provided that such additional resident weighted average daily\nattendance attributable to such closing, or part thereof, shall be in\nexcess of one hundred students; provided, however, that such district\nwhich qualifies for an increase in total wealth pupil units pursuant to\nparagraph f of this subdivision, shall use the increase in resident\nweighted average daily attendance, even if such increase in resident\nweighted average daily attendance is less than one hundred.\n b. Computation of adjusted average daily attendance. For purposes of\nthis section adjusted average daily attendance of a school district for\nany school year shall be computed as follows:\n (1) Adjusted average daily attendance shall be determined by using the\naverage daily attendance of public school pupils in a full-day\nkindergarten and grades one through twelve as the basic unit, with the\nattendance of such pupils in one-half day kindergartens measured at\none-half of such basic unit. The sum of all such units of attendance\nshall be the adjusted average daily attendance.\n (2) In computing such attendance, the school district shall (i)\ndetermine the number of religious holidays which fall on a school day\nwithin a school year according to regulations established by the\ncommissioner, such religious holidays to be duly recognized as such for\npurposes of this section by duly adopted resolution of the board of\neducation; (ii) deduct the aggregate attendance on such religious\nholidays from the total aggregate attendance, by grade level; (iii)\ndeduct such religious holidays from the total number of days of session,\nby grade level; (iv) compute the adjusted average daily attendance for\nthe school year.\n (3) In any instance where a pupil is a resident of another state or an\nIndian pupil is a resident of any portion of a reservation located\nwholly or partly within the borders of the state pursuant to subdivision\nfour of section forty-one hundred one of this chapter or a pupil is\nliving on federally owned land or property, such pupil's attendance\nshall be counted as part of the adjusted average daily attendance of the\nschool district in which such pupil is enrolled.\n c. Computation of additional aidable pupil units. The additional\naidable pupil units used to compute total aidable pupil units pursuant\nto paragraph e of this subdivision shall be the sum of the attendance of\nsummer session pupils multiplied by twelve per centum and the weighted\npupils with special educational needs. The additional aidable pupil\nunits used to compute total wealth pupil units pursuant to paragraph f\nof this subdivision shall be the sum of the year prior to the base year\nresident weighted pupils with special educational needs and resident\nweighted pupils with handicapping conditions. Nothing contained in this\nparagraph shall be construed to result in the inclusion of the\nattendance of summer session pupils in the computation of weighted or\nadjusted average daily attendance pursuant to this subdivision.\n d. Secondary school weighting. There shall be added to the total\naidable pupil units computed in paragraph e of this subdivision and the\ntotal wealth pupil units computed in paragraph f of this subdivision, a\nnumber equal to the product of: (1) twenty-five per centum, (2) the\nadjusted average daily attendance in grades seven through twelve for the\nyear prior to the base year, excluding attendance of pupils who receive\na weighting for disabilities, and (3) for total aidable pupil units, the\nenrollment index computed pursuant to this section for the base year,\nprovided, however, that only resident secondary pupils shall be used for\nthe computation of total wealth pupil units.\n e. Computation of total aidable pupil units. (1) A district's total\naidable pupil units shall be the sum of the district's adjusted average\ndaily attendance computed pursuant to this section for the year prior to\nthe base year multiplied by the enrollment index computed pursuant to\nthis section for the base year plus the additional aidable pupil units\ncomputed for the year prior to the base year under paragraph c of this\nsubdivision.\n (2) In such computation school districts may, with the commissioner's\napproval, exclude attendance for those days on which school attendance\nwas adversely affected because of an epidemic or because of a religious\nholiday as provided in subparagraph two of paragraph b of this\nsubdivision. For the purposes of computing selected total aidable pupil\nunits, a district may use either total aidable pupil units for the\ncurrent aid year or the average of total aidable pupil units for the\ncurrent aid year and the prior aid year, using current aid year\ndefinitions of total aidable pupil units for both years, except that for\naids payable during the nineteen hundred ninety-seven--nineteen hundred\nninety-eight school year the total aidable pupil units for the prior aid\nyear used in such average shall be calculated using the definition of\ntotal aidable pupil units in effect for aid payable in the base year.\n f. Computation of total wealth pupil units. (1) Total wealth pupil\nunits will be computed using the adjusted average daily attendance for\nthe year prior to the base year as computed in this section, plus the\nattendance of resident pupils attending public school elsewhere, less\nthe attendance of nonresident pupils plus the attendance of resident\npupils attending full-time in board of cooperative educational services\n(not otherwise specifically included), plus the additional aidable pupil\nunits as computed pursuant to paragraphs c and d of this subdivision,\nexcluding summer school pupils, plus the year prior to the base year\nresident weighted pupils with disabilities. The attendance of\nnonresident pupils attending public school in the district and resident\npupils attending such schools outside of the district shall be\ndetermined by applying to the number of such pupils registered during\nthe school year in each case the ratio of aggregate days attendance to\nthe possible aggregate days attendance of all pupils in attendance in\nthe district. Native American pupils of a reservation attending public\nschool, or pupils living on the United States military reservation at\nWest Point attending public school, shall be deemed to be resident\npupils of the district providing such school, for purposes of this\nparagraph. Where a school district has entered into a contract with\nstate university pursuant to subdivision two of section three hundred\nfifty-five of this chapter under which the school district makes payment\nin the nature of tuition for the education of certain children residing\nin the district, such children for whom such tuition payments are made\nshall be deemed to be resident pupils of such district for the purposes\nof this paragraph.\n (2) In determining the total wealth pupil units of a component school\ndistrict of a central high school district for computing aid ratios the\ntotal wealth pupil units of high school pupils residing in such\ncomponent district and attending the central high school shall be\nincluded. The total wealth pupil units of a central high school district\nitself shall be the sum of the total wealth pupil units of each\ncomponent school district.\n (3) Notwithstanding the foregoing provisions of this paragraph, when a\nschool district shall experience an increase in total wealth pupil units\nduring the current year because of the closing in whole, or in part, of\na nonpublic school or a campus school, or a school previously operated\nby the United States government on the United States military\nreservation at West Point, the commissioner, in computing any aid ratio\nof such district, shall permit the use of such additional total wealth\npupil units during the current year and the next succeeding year,\nprovided that such additional total wealth pupil units attributable to\nsuch closing, or part thereof, shall be in excess of one hundred\nstudents; provided, however, that such district which qualifies for an\nincrease in resident weighted average daily attendance pursuant to\nsubparagraph six of paragraph a of this subdivision, shall use the\nincrease in total wealth pupil units, even if such increase in total\nwealth pupil units is less than one hundred.\n g. Computation of total aidable foundation pupil units. Total aidable\nfoundation pupil units shall be the sum of (1) the district's average\ndaily membership computed pursuant to this section for the year prior to\nthe base year multiplied by the enrollment index computed pursuant to\nthis section for the base year plus (2) the product of the average daily\nmembership of summer session pupils and twelve percent plus (3) the year\nprior to the base year weighted foundation pupils with disabilities. For\nthe purposes of computing total foundation aid a district may use either\ntotal aidable foundation pupil units for the current aid year or the\naverage of total foundation aidable pupil units for the current aid year\nand the prior aid year, using current aid year definitions of total\naidable foundation pupil units for both years.\n h. Computation of total wealth foundation pupil units. (1) Total\nwealth foundation pupil units shall mean the sum of (i) average daily\nmembership for the year prior to the base year as computed in this\nsection, plus (ii) the full-time equivalent enrollment of resident\npupils attending public school elsewhere, less the full-time equivalent\nenrollment of nonresident pupils, plus (iii) the full-time equivalent\nenrollment of resident pupils attending full-time in board of\ncooperative educational services (not otherwise specifically included).\nNative American pupils of a reservation attending public school, or\npupils living on the United States military reservation at West Point\nattending public school, shall be deemed to be resident pupils of the\ndistrict providing such school, for purposes of this paragraph. Where a\nschool district has entered into a contract with state university\npursuant to subdivision two of section three hundred fifty-five of this\nchapter under which the school district makes payment in the nature of\ntuition for the education of certain children residing in the district,\nsuch children for whom such tuition payments are made shall be deemed to\nbe resident pupils of such district for the purposes of this paragraph.\n (2) In determining the total wealth foundation pupil units of a\ncomponent school district of a central high school district for\ncomputing aid ratios the total wealth foundation pupil units of high\nschool pupils residing in such component district and attending the\ncentral high school shall be included. The total wealth foundation pupil\nunits of a central high school district itself shall be the sum of the\ntotal wealth foundation pupil units of each component school district.\n (3) Notwithstanding the foregoing provisions of this paragraph, when a\nschool district shall experience an increase in total wealth foundation\npupil units during the current year because of the closing in whole, or\nin part, of a nonpublic school or a campus school, or a school\npreviously operated by the United States government on the United States\nmilitary reservation at West Point, the commissioner, in computing any\naid ratio of such district, shall permit the use of such additional\ntotal wealth foundation pupil units during the current year and the next\nsucceeding year, provided that such additional total wealth foundation\npupil units attributable to such closing, or part thereof, shall be in\nexcess of one hundred students.\n i. Parent-teacher conferences or workshops. Notwithstanding any other\nprovision of this section to the contrary, when a school district\noperates for a half day session because of a parent-teacher conference\nor workshops for teachers, it shall be apportioned with the same amount\nof state aid for pupils attending kindergarten as if both morning and\nafternoon kindergarten groups were in attendance although only one\nkindergarten class attends school. The school district shall provide\nthat morning and afternoon kindergarten groups shall alternate in\nattendance if more than one half day session is scheduled during the\nschool year.\n 3. Computation of aid ratios.\n a. (1) "Pupil wealth ratio" shall mean the number computed to three\ndecimals without rounding obtained when actual valuation of a school\ndistrict divided by the total wealth pupil units is divided by the\nstatewide average actual valuation per total wealth pupil unit as\ncomputed by the commissioner in accordance with the provisions of this\nsection. Such statewide average actual valuation per total wealth pupil\nunit shall be established each year by the commissioner using the latest\nsingle year actual valuation computed under paragraph c of subdivision\none of this section. Such statewide average shall be transmitted to the\nschool districts. Such statewide average shall be rounded to the nearest\nhundredth and shall include the actual valuation and total wealth pupil\nunits of all school districts eligible for aid pursuant to this section\nexcept central high school districts. For the purposes of calculating\nsuch statewide average the data for the city school district of the city\nof New York shall be citywide data.\n (2) "Pupil wealth ratio for total foundation aid" shall mean the\nnumber computed to three decimals without rounding obtained when the\nselected actual valuation of a school district divided by the total\nwealth pupil units is divided by the statewide average selected actual\nvaluation per total wealth pupil unit as computed by the commissioner in\naccordance with the provisions of this section. Such statewide average\nselected actual valuation per total wealth pupil unit shall be\nestablished each year by the commissioner using the selected actual\nvaluation computed under paragraph c of subdivision one of this section.\nSuch statewide average shall be transmitted to the school districts.\nSuch statewide average shall be rounded to the nearest hundredth and\nshall include the selected actual valuation and total wealth pupil units\nof all school districts eligible for aid pursuant to this section except\ncentral high school districts. For the purposes of calculating such\nstatewide average the data for the city school district of the city of\nNew York shall be citywide data.\n b. (1) "Alternate pupil wealth ratio" shall mean the number computed\nto three decimals without rounding obtained when the adjusted gross\nincome of a school district for the calendar year two years prior to the\ncalendar year in which the base year began divided by the total wealth\npupil units of such district is divided by the statewide adjusted gross\nincome per total wealth pupil unit. Such statewide average gross income\nper pupil shall be established each year by the commissioner and shall\nbe transmitted to school districts. Such statewide average shall be\nrounded to the nearest hundredth and shall include the adjusted gross\nincome and total wealth pupil units of all school districts eligible for\naid pursuant to this section except central high school districts. For\nthe purposes of calculating such statewide average the data for the city\nschool district of the city of New York shall be citywide data.\n (2) "Alternate pupil wealth ratio for total foundation aid" shall mean\nthe number computed to three decimals without rounding obtained when the\nselected adjusted gross income of a school district for the calendar\nyear two years prior to the calendar year in which the base year began\ndivided by the total wealth pupil units of such district is divided by\nthe statewide selected adjusted gross income per total wealth pupil\nunit. Such statewide average selected adjusted gross income per pupil\nshall be established each year by the commissioner and shall be\ntransmitted to school districts. Such statewide average shall be rounded\nto the nearest hundredth and shall include the selected adjusted gross\nincome and total wealth pupil units of all school districts eligible for\naid pursuant to this section except central high school districts. For\nthe purposes of calculating such statewide average the data for the city\nschool district of the city of New York shall be citywide data.\n c. (1) "Combined wealth ratio" shall mean the number computed to three\ndecimals without rounding obtained when fifty per centum of the pupil\nwealth ratio is added to fifty per centum of the alternate pupil wealth\nratio.\n (2) "Combined wealth ratio for total foundation aid" shall mean the\nnumber computed to three decimals without rounding obtained when fifty\nper centum of the pupil wealth ratio for total foundation aid is added\nto fifty per centum of the alternate pupil wealth ratio for total\nfoundation aid.\n d. "Income wealth index" shall mean the number computed to three\ndecimals without rounding obtained when the adjusted gross income of a\nschool district for the calendar year two years prior to the calendar\nyear in which the base year began divided by the total wealth foundation\npupil units of such district is divided by the statewide adjusted gross\nincome per total wealth foundation pupil units. Such statewide average\ngross income per pupil shall be established each year by the\ncommissioner and shall be transmitted to school districts. For the\npurposes of this paragraph, the income data shall be computed in\naccordance with paragraph h of subdivision one of this section. Such\nstatewide average shall be rounded to the nearest hundredth and shall\ninclude the adjusted gross income and total wealth foundation pupil\nunits of all school districts eligible for aid pursuant to this section\nexcept central high school districts. For the purposes of calculating\nsuch statewide average the data for the city school district of the city\nof New York shall be citywide data. The adjusted gross income of a\ncentral high school district shall equal the sum of the adjusted gross\nincome of each of its component school districts.\n e. Building aid ratios. The aid ratio to be used in determining\nbuilding aid apportionments to any school district pursuant to this\nsection shall be computed in the following manner:\n (1) The actual valuation of such district shall be divided by its\nresident weighted average daily attendance as computed pursuant to this\nsection to determine its actual valuation per resident pupil.\n (2) The commissioner shall determine the state average actual\nvaluation per pupil in resident weighted average daily attendance for\nthe preceding school year using the latest single year actual valuation\ncomputed under paragraph c of subdivision one of this section. The\ncommissioner shall transmit such state average to the school districts.\nSuch statewide average shall be rounded to the nearest hundredth and\nshall include the actual valuation and resident weighted average daily\nattendance of all school districts eligible for aid pursuant to this\nsection except central high school districts. For the purposes of\ncalculating such statewide average the data for the city school district\nof the city of New York shall be citywide data.\n (3) The resident weighted average daily attendance wealth ratio shall\nmean the actual valuation per resident pupil of the school district\ndivided by such state average actual valuation per pupil, carried to\nthree decimal places without rounding.\n (4) The building aid ratio shall be computed by subtracting from one\nthe product obtained by multiplying the resident weighted average daily\nattendance wealth ratio by fifty-one percent. Such aid ratio shall be\nexpressed as a decimal carried to three places without rounding, but\nshall not be less than zero.\n (5) The additional building aid ratio for low income wealth school\ndistricts shall be the product obtained by multiplying the state sharing\nratio by one and two hundred sixty-three thousandths (1.263).\n f. The board of cooperative educational services aid ratio shall equal\nthe greater of: (1) an amount equal to one minus the quotient expressed\nas a decimal to three places without rounding of eight mills divided by\nthe tax rate of the local district computed upon the actual valuation of\ntaxable property, as determined pursuant to subdivision one of this\nsection, expressed in mills to the nearest tenth as determined by the\ncommissioner, provided, however, that where services are provided to a\nschool district which is included within a central high school district\nor to a central high school district, such amount shall equal one minus\nthe quotient expressed as a decimal to three places without rounding of\nthree mills divided by the tax rates, expressed in mills to the nearest\ntenth, of such districts, as determined by the commissioner or (2) an\namount computed by subtracting from one the product obtained by\nmultiplying the resident weighted average daily attendance wealth ratio\nby fifty-one percent. Such aid ratio shall be expressed as a decimal\ncarried to three places without rounding but shall not be less than\nthirty-six percent and shall not be greater than ninety percent.\n g. Computation of the state sharing ratio. The state sharing ratio\nshall be the higher of:\n (1) a value computed by subtracting from one and thirty-seven\nhundredths the product obtained by multiplying the combined wealth ratio\nby one and twenty-three hundredths; or\n (2) a value computed by subtracting from one the product obtained by\nmultiplying the combined wealth ratio by sixty-four hundredths, provided\nhowever, that for the purpose of computing the state sharing ratio for\ntotal foundation aid, the tier two value shall be computed by\nsubtracting from one the product obtained when multiplying the combined\nwealth ratio by six hundred sixteen thousandths (0.616) and such values\nshall be computed using the combined wealth ratio for total foundation\naid in place of the combined wealth ratio; or\n (3) a value computed by subtracting from eighty hundredths the product\nobtained by multiplying the combined wealth ratio by thirty-nine\nhundredths; or\n (4) a value computed by subtracting from fifty-one hundredths the\nproduct obtained by multiplying the combined wealth ratio by twenty-two\nhundredths, provided, however, that for the purpose of computing the\nstate sharing ratio for total foundation aid, the tier four value shall\nbe computed by subtracting from fifty-one hundredths the product\nobtained by multiplying the combined wealth ratio by one hundred\nseventy-three thousandths and such values shall be computed using the\ncombined wealth ratio for total foundation aid in place of the combined\nwealth ratio, and, for high need school districts, as determined\npursuant to clause (c) of subparagraph two of paragraph c of subdivision\nsix of this section for the school aid computer listing produced by the\ncommissioner in support of the enacted budget for the two thousand\nseven--two thousand eight school year and entitled "SA0708", such values\nshall be multiplied by one hundred five percent.\n Such result shall be expressed as a decimal carried to three places\nwithout rounding, but shall not be greater than ninety hundredths nor\nless than zero, provided, however, that for the purpose of computing the\nstate sharing ratio for total foundation aid in the two thousand\ntwenty-four--two thousand twenty-five school year, such result shall not\nbe greater than ninety-one hundredths (0.91), and that for the purpose\nof computing the state sharing ratio for total foundation aid in the two\nthousand twenty-five--two thousand twenty-six school year and\nthereafter, such result shall not be greater than ninety-three\nhundredths (0.93).\n 4. Total foundation aid.\n In addition to any other apportionment pursuant to this chapter, a\nschool district, other than a special act school district as defined in\nsubdivision eight of section four thousand one of this chapter, shall be\neligible for total foundation aid equal to the product of total aidable\nfoundation pupil units multiplied by the district's selected foundation\naid, which shall be the greater of five hundred dollars ($500) or\nfoundation formula aid. Total aidable foundation pupil units shall be\ncalculated pursuant to paragraph g of subdivision two of this section.\nFor the purposes of calculating aid pursuant to this subdivision, aid\nfor the city school district of the city of New York shall be calculated\non a citywide basis.\n a. Foundation formula aid. Foundation formula aid shall equal the\nremainder when the expected minimum local contribution is subtracted\nfrom the product of the foundation amount, the regional cost index, and\nthe pupil need index, or: (foundation amount x regional cost index x\npupil need index)- expected minimum local contribution.\n (1) The foundation amount shall reflect the average per pupil cost of\ngeneral education instruction in successful school districts, as\ndetermined by a statistical analysis of the costs of special education\nand general education in successful school districts, provided that the\nfoundation amount shall be adjusted annually to reflect the percentage\nincrease in the consumer price index as defined by paragraph hh of\nsubdivision one of this section, provided that for the two thousand\ntwenty-four--two thousand twenty-five school year, the percentage\nincrease in the consumer price index shall be deemed to be two and\neight-tenths percent (0.028).\n (2) The regional cost index shall reflect an analysis of labor market\ncosts based on median salaries in professional occupations that require\nsimilar credentials to those of positions in the education field, but\nnot including those occupations in the education field, provided that\nthe regional cost indices for the two thousand seven--two thousand eight\nschool year and thereafter shall be as follows:\n Labor Force Region Index\n Capital District 1.124\n Southern Tier 1.045\n Western New York 1.091\n Hudson Valley 1.314\n Long Island/NYC 1.425\n Finger Lakes 1.141\n Central New York 1.103\n Mohawk Valley 1.000\n North Country 1.000\n Provided that in the two thousand twenty-five--two thousand twenty-six\nschool year and thereafter, the regional cost index for Westchester\ncounty shall be 1.351.\n (3) The pupil need index shall equal the sum of one plus the\nextraordinary needs percent, provided, however, that the pupil need\nindex shall not be less than one nor more than two. The extraordinary\nneeds percent shall be calculated pursuant to paragraph w of subdivision\none of this section.\n (4) The expected minimum local contribution shall equal the lesser of\n(i) the product of (A) the quotient arrived at when the selected actual\nvaluation is divided by total wealth foundation pupil units, multiplied\nby (B) the product of the local tax factor, multiplied by the income\nwealth index, or (ii) the product of (A) the product of the foundation\namount, the regional cost index, and the pupil need index, multiplied by\n(B) the positive difference, if any, of one minus the state sharing\nratio for total foundation aid. The local tax factor shall be\nestablished by May first of each year by determining the product,\ncomputed to four decimal places without rounding, of ninety percent\nmultiplied by the quotient of the sum of the statewide average tax rate\nas computed by the commissioner for the current year in accordance with\nthe provisions of paragraph e of subdivision one of section thirty-six\nhundred nine-e of this part plus the statewide average tax rate computed\nby the commissioner for the base year in accordance with such provisions\nplus the statewide average tax rate computed by the commissioner for the\nyear prior to the base year in accordance with such provisions, divided\nby three. The income wealth index shall be calculated pursuant to\nparagraph d of subdivision three of this section, provided, however,\nthat for the purposes of computing the expected minimum local\ncontribution the income wealth index shall not be less than sixty-five\npercent (0.65) and shall not be more than two hundred percent (2.0). The\nselected actual valuation shall be calculated pursuant to paragraph c of\nsubdivision one of this section. Total wealth foundation pupil units\nshall be calculated pursuant to paragraph h of subdivision two of this\nsection.\n (5) For the purposes of this subdivision, "total foundation aid" shall\nbe equal to the product of the total aidable foundation pupil units\nmultiplied by the district's selected foundation aid.\n b. Notwithstanding any other provision of law to the contrary, for the\ntwo thousand seven--two thousand eight school year and thereafter, the\nadditional amount payable to each school district pursuant to this\nsubdivision in the current year as total foundation aid, after deducting\nthe total foundation aid base, shall be deemed a state grant in aid\nidentified by the commissioner for general use for purposes of section\nseventeen hundred eighteen of this chapter.\n c. Public excess cost aid setaside. Each school district shall set\naside from its total foundation aid computed for the current year\npursuant to this subdivision an amount equal to the product of: (i) the\ndifference between the amount the school district was eligible to\nreceive in the two thousand six--two thousand seven school year pursuant\nto or in lieu of paragraph six of subdivision nineteen of this section\nas such paragraph existed on June thirtieth, two thousand seven, minus\nthe amount such district was eligible to receive pursuant to or in lieu\nof paragraph five of subdivision nineteen of this section as such\nparagraph existed on June thirtieth, two thousand seven, in such school\nyear, and (ii) the sum of one and the percentage increase in the\nconsumer price index for the current year over such consumer price index\nfor the two thousand six--two thousand seven school year, as defined by\nparagraph hh of subdivision one of this section, provided that the\npercentage increase in the consumer price index for the two thousand\ntwenty-four--two thousand twenty-five school year over such consumer\nprice index for the two thousand six--two thousand seven school year\nshall be deemed to be fifty-four and one-tenth percent (0.541).\nNotwithstanding any other provision of law to the contrary, the public\nexcess cost aid setaside shall be paid pursuant to section thirty-six\nhundred nine-b of this part.\n d. For the two thousand fourteen--two thousand fifteen through two\nthousand twenty-eight--two thousand twenty-nine school years a city\nschool district of a city having a population of one million or more may\nuse amounts apportioned pursuant to this subdivision for afterschool\nprograms.\n e. Community schools aid set-aside. Each school district shall set\naside from its total foundation aid computed for the current year\npursuant to this subdivision an amount equal to the sum of (i) the\namount, if any, set forth for such district as "COMMUNITY SCHL AID\n(BT1617)" in the data file produced by the commissioner in support of\nthe enacted budget for the two thousand sixteen--two thousand seventeen\nschool year and entitled "SA161-7", (ii) the amount, if any, set forth\nfor such district as "COMMUNITY SCHL INCR" in the data file produced by\nthe commissioner in support of the executive budget request for the two\nthousand seventeen--two thousand eighteen school year and entitled\n"BT171-8", (iii) the amount, if any, set forth for such district as\n"COMMUNITY SCHOOLS INCREASE" in the data file produced by the\ncommissioner in support of the executive budget for the two thousand\neighteen--two thousand nineteen school year and entitled "BT181-9", and\n(iv) the amount, if any, set forth for such district as "19-20 COMMUNITY\nSCHOOLS INCR" in the data file produced by the commissioner in support\nof the executive budget for the two thousand nineteen--two thousand\ntwenty school year and entitled "BT192-0". Each school district shall\nuse such "COMMUNITY SCHL AID (BT1617)" amount to support the\ntransformation of school buildings into community hubs to deliver\nco-located or school-linked academic, health, mental health, nutrition,\ncounseling, legal and/or other services to students and their families,\nincluding but not limited to providing a community school site\ncoordinator, or to support other costs incurred to maximize students'\nacademic achievement. Each school district shall use such "COMMUNITY\nSCHL INCR" amount to support the transformation of school buildings into\ncommunity hubs to deliver co-located or school linked academic, health,\nmental health services and personnel, after-school programming, dual\nlanguage programs, nutrition, counseling, legal and/or other services to\nstudents and their families, including but not limited to providing a\ncommunity school site coordinator and programs for English language\nlearners, or to support other costs incurred to maximize students'\nacademic achievement, provided however that a school district whose\n"COMMUNITY SCHL INCR" amount exceeds one million dollars ($1,000,000)\nshall use an amount equal to the greater of one hundred fifty thousand\ndollars ($150,000) or ten percent of such "COMMUNITY SCHL INCR" amount\nto support such transformation at schools with extraordinary high levels\nof student need as identified by the commissioner, subject to the\napproval of the director of the budget. Each school district shall use\nsuch "COMMUNITY SCHOOLS INCREASE" to support the transformation of\nschool buildings into community hubs to deliver co-located or school\nlinked academic, health, mental health services and personnel,\nafter-school programming, dual language programs, nutrition, counseling,\nlegal and/or other services to students and their families, including\nbut not limited to providing a community school site coordinator and\nprograms for English language learners, or to support other costs\nincurred to maximize students' academic achievement. Each school\ndistrict shall use such "19-20 COMMUNITY SCHOOLS INCR" to support the\ntransformation of school buildings into community hubs to deliver\nco-located or school linked academic, health, mental health services and\npersonnel, after-school programming, dual language programs, nutrition,\ntrauma informed support, counseling, legal and/or other services to\nstudents and their families, including but not limited to providing a\ncommunity school site coordinator and programs for English language\nlearners, or to support other costs incurred to maximize students'\nacademic achievement.\n f. Foundation aid payable in the two thousand twenty-five--two\nthousand twenty-six school year. Notwithstanding any provision of law to\nthe contrary, foundation aid payable in the two thousand\ntwenty-five--two thousand twenty-six school year shall equal the greater\nof total foundation aid or the product of one and two hundredths (1.02)\nmultiplied by the foundation aid base.\n 5. Public high cost excess cost aid. A school district having a pupil\nwith a disability of school age for whom the cost, as approved by the\ncommissioner, of appropriate special services or programs exceeds the\nlesser of ten thousand dollars or four times the expense per pupil\nwithout limits shall be entitled to an additional apportionment for each\nsuch child computed by multiplying the district's excess cost aid ratio\nby the amount by which such cost exceeds three times the district's\nexpense per pupil without limits.\n a. For the purpose of this subdivision:\n (1) Expense per pupil for the purposes of this subdivision shall be\nnot less than two thousand dollars and not more than the greater of\nseven thousand one hundred ten dollars or the statewide average of such\nexpense per pupil. Such statewide average expense per pupil shall be\ncomputed and rounded to the nearest fifty dollars by the commissioner\nusing the expense and pupils as estimated by school districts or as\ndetermined by the commissioner for use in determining the expense per\npupil of the district pursuant to paragraph f of subdivision one of this\nsection for all districts eligible for aid pursuant to this section. For\nthe purposes of calculating such statewide expense per pupil, the data\nfor the city school district of the city of New York shall be city-wide\ndata.\n (2) The excess cost aid ratio shall be computed by subtracting from\none the product obtained by multiplying fifty-one per centum by the\ncombined wealth ratio. This aid ratio shall be expressed as a decimal\ncarried to three places without rounding, but not less than twenty-five\npercent.\n b. Notwithstanding section thirty-six hundred nine-a of this part, the\napportionment provided for in this subdivision shall be paid pursuant to\nsection thirty-six hundred nine-b of this part.\n 5-a. Supplemental public excess cost aid. For the two thousand\nseven--two thousand eight school year, a school district having a pupil\nwith a disability of school age shall be entitled to an additional\napportionment computed as follows:\n a. Total excess cost amount per pupil shall equal the product of the\nexpense per pupil computed pursuant to subparagraph one of paragraph a\nof subdivision five of this section and the excess cost aid ratio, which\nshall be computed pursuant to subparagraph two of paragraph a of\nsubdivision five of this section.\n b. Basic excess cost amount shall equal the product of the total\nexcess cost amount per pupil and the resident weighted supplemental\npupils with disabilities computed pursuant to subparagraph five of\nparagraph i of subdivision one of this section.\n c. Integrated settings excess cost amount shall equal the product of\nthe total excess cost amount per pupil and the integrated settings\nweighted pupils with disabilities computed pursuant to subparagraph six\nof paragraph i of subdivision one of this section.\n d. Declassification support services amount. (1) Declassification\nsupport services shall mean services for teachers and pupils in the\nfirst year that a pupil moves from a special education program to a\nfull-time regular education program. Services to pupils shall be\nprovided on a regular basis and may include, but not be limited to\npsychological, social work, speech and language services and noncareer\ncounseling services provided by qualified professional personnel as\ndefined in regulations of the commissioner. Services for teachers of\nsuch pupils may include the assistance of teacher aides or consultation\nwith appropriate personnel. When a committee on special education\ndetermines that a pupil no longer needs special education services and\nis ready for a full-time regular education program, such committee shall\nidentify and recommend the appropriate declassification support services\nfor the first year in the regular education program.\n (2) The declassification support services amount shall be equal to\nfifty percent of the total excess cost amount per pupil multiplied by\nthe number of such pupils in the base year.\n (3) Declassification support services shall not be eligible for an\napportionment pursuant to section nineteen hundred fifty of this\nchapter.\n (4) The commissioner shall adopt regulations to implement the\nprovisions of this paragraph.\n e. Total supplemental public excess cost amount shall be equal to the\nsum of the basic excess cost aid amount, the integrated settings excess\ncost amount, the declassification support services amount and the public\nhigh cost excess cost aid computed pursuant to subdivision five of this\nsection for the current year.\n f. The supplemental public excess cost aid base shall equal for the\ntwo thousand seven--two thousand eight school year, the amount the\nschool district was eligible to receive in the two thousand six--two\nthousand seven school year pursuant to or in lieu of paragraph six of\nformer subdivision nineteen of this section.\n g. Supplemental public excess cost aid shall equal the product of\nninety-one hundredths and the positive difference, if any, of:\n (1) the difference of the total supplemental excess cost amount minus\nthe supplemental public excess cost aid base, minus (2) the positive\ndifference of the district's total foundation aid minus the product of\none hundred three percent and the total foundation aid base.\n h. Notwithstanding section thirty-six hundred nine-a of this part, the\napportionment provided for in this subdivision shall be paid pursuant to\nsection thirty-six hundred nine-b of this part.\n For the two thousand eight--two thousand nine school year, each school\ndistrict shall be entitled to an apportionment equal to the product of\nfifteen percent and the additional apportionment computed pursuant to\nthis subdivision for the two thousand seven--two thousand eight school\nyear. For the two thousand nine--two thousand ten school year and\nthereafter each school district shall be entitled to an apportionment\nequal to the amount set forth for such school district as "SUPPLEMENTAL\nPUB EXCESS COST" under the heading "2008-09 BASE YEAR AIDS" in the\nschool aid computer listing produced by the commissioner in support of\nthe budget for the two thousand nine--two thousand ten school year and\nentitled "SA0910".\n 6. Apportionment for capital outlays and debt service for school\nbuilding purposes. Any apportionment to a school district pursuant to\nthis subdivision shall be based upon base year approved expenditures for\ncapital outlays incurred prior to July first, two thousand one from its\ngeneral fund, capital fund or reserved funds and current year approved\nexpenditures for debt service, including debt service for refunding bond\nissues eligible for an apportionment pursuant to paragraph g of this\nsubdivision and lease or other annual payments to the New York city\neducational construction fund created by article ten of this chapter or\nthe city of Yonkers educational construction fund created by article\nten-B of this chapter which have been pledged to secure the payment of\nbonds, notes or other obligations issued by the fund to finance the\nconstruction, acquisition, reconstruction, rehabilitation or improvement\nof the school portion of combined occupancy structures, or for lease or\nother annual payments to the New York state urban development\ncorporation created by chapter one hundred seventy-four of the laws of\nnineteen hundred sixty-eight, pursuant to agreement between such school\ndistrict and such corporation relating to the construction, acquisition,\nreconstruction, rehabilitation or improvement of any school building, or\nfor annual payments to the dormitory authority pursuant to any lease,\nsublease or other agreement relating to the financing, refinancing,\nacquisition, design, construction, reconstruction, rehabilitation,\nimprovement, furnishing and equipping of, or otherwise provide for\nschool district capital facilities or school district capital equipment\nmade under the provisions of section sixteen hundred eighty of the\npublic authorities law, or for annual payments pursuant to any lease,\nsublease or other agreement relating to the financing, refinancing,\nacquisition, design, construction, reconstruction, rehabilitation,\nimprovement, furnishing and equipping of, or otherwise providing for\neducational facilities of a city school district under the provisions of\nsection sixteen of chapter six hundred five of the laws of two thousand,\nor for payments, pursuant to any assignment authorized by section\ntwenty-seven hundred ninety-nine-tt of the public authorities law, of\ndebt service in furtherance of funding the five-year educational\nfacilities capital plan of the city of New York school district or\nrelated debt service costs and expenses as set forth in such section,\nfor annual payments pursuant to any lease, sublease or other agreement\nrelating to the financing, refinancing, design, reconstruction,\nrehabilitation, improvement, furnishing and equipping of, or otherwise\nproviding for projects authorized pursuant to the city of Syracuse and\nthe board of education of the city school district of the city of\nSyracuse cooperative school reconstruction act, for annual payments\npursuant to any lease, sublease or other agreement relating to the\nfinancing, refinancing, design, reconstruction, rehabilitation,\nimprovement, furnishing and equipping of, or otherwise providing for\nprojects authorized pursuant to the city of Rochester and the board of\neducation of the city school district of the city of Rochester school\nfacilities modernization program act, for annual payments pursuant to\nany lease, sublease or other agreement relating to the financing,\nrefinancing, design, construction, reconstruction, rehabilitation,\nimprovement, furnishing and equipping of, or otherwise providing for\nprojects authorized pursuant to the Yonkers city school district\nfacilities modernization program act, or for lease, lease-purchase or\nother annual payments to another school district or person, partnership\nor corporation pursuant to an agreement made under the provisions of\nsection four hundred three-b, subdivision eight of section twenty-five\nhundred three, or subdivision six of section twenty-five hundred\nfifty-four of this chapter, provided that the apportionment for such\nlease or other annual payments under the provisions of section four\nhundred three-b, subdivision eight of section twenty-five hundred three,\nor subdivision six of section twenty-five hundred fifty-four of this\nchapter, other than payments under a lease-purchase agreement or an\nequivalent agreement, shall be based upon approved expenditures in the\ncurrent year. Approved expenditures for capital outlays from a school\ndistrict's general fund, capital fund or reserved funds that are\nincurred on or after July first, two thousand two, and are not aidable\npursuant to subdivision six-f of this section, shall be aidable as debt\nservice under an assumed amortization established pursuant to paragraphs\ne and j of this subdivision. In any such case approved expenditures\nshall be only for new construction, reconstruction, purchase of existing\nstructures, for site purchase and improvement, for new garages, for\noriginal equipment, furnishings, machinery, or apparatus, and for\nprofessional fees and other costs incidental to such construction or\nreconstruction, or purchase of existing structures. In the case of a\nlease or lease-purchase agreement entered pursuant to section four\nhundred three-b, subdivision eight of section twenty-five hundred three\nor subdivision six of section twenty-five hundred fifty-four of this\nchapter, approved expenditures for the lease or other annual payments\nshall not include the costs of heat, electricity, water or other\nutilities or the costs of operation or maintenance of the leased\nfacility. An apportionment shall be available pursuant to this\nsubdivision for construction, reconstruction, rehabilitation or\nimprovement in a building, or portion thereof, being leased by a school\ndistrict only if the lease is for a term of at least ten years\nsubsequent to the date of the general construction contract for such\nconstruction, reconstruction, rehabilitation or improvement. Each school\ndistrict shall prepare a five year capital facilities plan, pursuant to\nregulations developed by the commissioner for such purpose, provided\nthat in the case of a city school district in a city having a population\nof one million inhabitants or more, such facilities plan shall comply\nwith the provisions of section twenty-five hundred ninety-p of this\nchapter and this subdivision. Such plan shall include, but not be\nlimited to, a building inventory, and estimated expense of facility\nneeds, for new construction, additions, alterations, reconstruction,\nmajor repairs, energy consumption and maintenance by school building, as\nappropriate. Such plan shall consider the incorporation of design\nprinciples and strategies, pursuant to guidance issued by the\ncommissioner, as part of a comprehensive approach to provide a safe,\nsecure and healthy school environment. Such five year plan shall include\na priority ranking of projects and shall be amended if necessary to\nreflect subsequent on-site evaluations of facilities conducted by state\nsupported contractors.\n a. For capital outlays for such purposes first incurred on or after\nJuly first, nineteen hundred sixty-one and debt service for such\npurposes first incurred on or after July first, nineteen hundred\nsixty-two, the actual approved expenditures less the amount of civil\ndefense aid received pursuant to the provisions of section thirty-five\nof chapter seven hundred eighty-four of the laws of nineteen hundred\nfifty-one as amended shall be allowed for purposes of apportionment\nunder this subdivision but not in excess of the following schedule of\ncost allowances:\n (1) For new construction and the purchase of existing structures, the\ncost allowances shall be based upon the rated capacity of the building\nor addition and a basic per pupil allowance of up to six thousand three\nhundred seventy-five dollars adjusted monthly by a statewide index\nreflecting changes in the cost of labor and materials since July first,\nnineteen hundred ninety-two, established by the commissioner of labor,\nmodified by an annual county or multi-county labor market composite wage\nrate, established by the commissioner of labor in consultation with the\ncommissioner, for July first of the base year, commencing July first,\nnineteen hundred ninety-seven for general construction contracts awarded\non or after July first, nineteen hundred ninety-eight, indexed to the\nmedian of such county or multi-county rates, but not less than one.\nSuch base allowance shall apply to a building or an addition housing\ngrades prekindergarten through six and shall be adjusted for a building\nor an addition housing grades seven through nine by a factor of one and\nfour-tenths, for a building or an addition housing grades seven through\ntwelve by a factor of one and five-tenths, for a building or addition\nhousing special education programs by a factor of two, except that where\nsuch building or addition is connected to, or such space is located\nwithin, a public school facility housing programs for nondisabled\npupils, as approved by the commissioner, a factor of three shall be\nused. Rated capacity of a building or an addition shall be determined by\nthe commissioner based on space standards and other requirements for\nbuilding construction specified by the commissioner. Such assigned\ncapacity ratings shall include, in addition to those spaces used for the\ninstruction of pupils, those spaces which are used for elementary and\nsecondary school libraries, cafeterias, prekindergarten instructional\nrooms, teachers' conference rooms, gymnasiums and auditoriums. For new\nconstruction projects approved on or after July first, two thousand, by\nthe voters of the school district or by the board of education of a city\nschool district in a city with more than one hundred twenty-five\nthousand inhabitants, and/or the chancellor in a city school district in\na city having a population of one million or more, such rated capacity\nfor new buildings and additions constructed to replace existing\nbuildings that, in the judgment of the commissioner, have not been\nadequately maintained and have not reached their projected useful life\nshall be reduced by the commissioner by an amount proportional to the\nremaining unused portion of the useful life of the existing buildings,\nprovided however that the commissioner may waive such requirement upon a\nfinding that replacement of the existing building is necessary to\nprotect the health and safety of students or staff, that reconstruction\nand modernization of the existing building would not adequately address\nsuch health and safety problems, and that the need to replace the\nbuilding was not caused by failure to adequately maintain the building.\nIf the commissioner of labor resets the statewide index reflecting\nchanges in the costs of labor and materials since July first, nineteen\nhundred ninety-two, the commissioner shall adopt regulations to\nsupersede the basic per pupil allowance of up to six thousand three\nhundred seventy-five dollars to the imputed allowance in effect at that\ntime.\n (2) Where a school district has expenditures for site purchase,\ngrading or improvement of the site, original furnishings, equipment,\nmachinery or apparatus, or professional fees, or other incidental costs,\nthe cost allowances for new construction and the purchase of existing\nstructures may be increased by the actual expenditures for such purposes\nbut by not more than the product of the applicable cost allowance\nestablished pursuant to subparagraph one of this paragraph and twenty\nper centum for school buildings or additions housing grades\nprekindergarten through six and by not more than the product of such\ncost allowance and twenty-five per centum for school buildings or\nadditions housing grades seven through twelve and by not more than the\nproduct of such cost allowance and twenty-five per centum for school\nbuildings or additions housing special education programs as approved by\nthe commissioner.\n (3) Cost allowances for reconstructing or modernizing structures shall\nnot exceed one hundred per centum of the cost allowances for the\nequivalent new construction over the projected useful life of the\nbuilding, to be determined in accordance with the regulations of the\ncommissioner. Reconstruction projects shall reasonably meet the criteria\nestablished for new construction, including but not limited to energy,\nfire, personal safety and space per pupil standards.\n (4) The commissioner shall promulgate regulations prescribing the\nmethodology for establishing a multi-year cost allowance for the purpose\nof computation of building aid to school districts and a procedure for\nschool districts to appeal the determination that a building has not\nbeen adequately maintained, as required by subparagraphs one and three\nof this paragraph. Such methodology shall include the development of a\nbuilding replacement cost allowance schedule for the replacement of\nmajor building systems of a building over its projected useful life and\nthe construction of new buildings and additions for projects that have\nbeen approved on or after July first, two thousand by the voters of the\nschool district or by the board of education of a city school district\nin a city with more than one hundred twenty-five thousand inhabitants,\nand/or the chancellor in a city school district in a city having a\npopulation of one million or more. For purposes of this subdivision,\n"major building systems" shall mean the electrical, plumbing, heating,\nventilation and air conditioning systems, and the roof and other major\nstructural elements of a school building.\n (5) For costs relating to the construction, acquisition,\nreconstruction or leases of any school building project conducted by or\non behalf of a city school district in a city having a population of one\nmillion inhabitants or more, where a general construction contract has\nbeen awarded or a purchase or lease agreement was executed on or after\nJuly first, two thousand four, the cost allowance for such project shall\ninclude: (a) construction and incidental costs where such costs are\nassociated with multistory construction necessitated by substandard site\nsizes, site security costs, difficulties with delivery of construction\nsupplies, increased fire resistence and fire suppression costs, and (b)\nsite acquisition, environmental remediation and building demolition\ncosts, provided, however, that costs which are eligible for an\napportionment pursuant to this subparagraph on or before July first, two\nthousand six shall be deemed to be debt service for the two thousand\nfive--two thousand six school year on new bonds and capital notes\naidable in July following the current year pursuant to clause (b) of\nsubparagraph one of paragraph f of this subdivision.\n On or before January first, two thousand nine, the commissioner shall\nreport to the director of the budget, the chair of the senate finance\ncommittee and the chair of the assembly ways and means committee on the\nprojects which received funding pursuant to the provisions of this\nsubparagraph, and the overall implementation of this subparagraph.\n (6) Notwithstanding any other provision of law to the contrary, for\nthe purpose of computation of building aid for reconstruction or\nmodernizing of no more than eight projects pursuant to chapter five\nhundred thirty-three of the laws of two thousand fourteen, multi-year\ncost allowances for each project shall be established and utilized two\ntimes in the first five-year period. Subsequent multi-year cost\nallowances shall be established no sooner than ten years after\nestablishment of the first maximum cost allowance authorized pursuant to\nthis subparagraph.\n (7) Notwithstanding any other provision of law to the contrary, for\nthe purpose of computation of building aid for three new construction\nprojects and for the equipping of such projects authorized pursuant to\nchapter three hundred fifty-five of the laws of two thousand sixteen,\nmulti-year cost allowances for each project shall be established and\nutilized two times in the first five-year period. Subsequent multi-year\ncost allowances shall be established no sooner than ten years after\nestablishment of the first maximum cost allowance authorized pursuant to\nthis subparagraph.\n (8) Notwithstanding any other provision of law to the contrary, for\nthe purpose of computation of building aid for the renovation and\nequipping of the Syracuse Science, Technology, Engineering, Arts and\nMathematics high school authorized for operation by the Syracuse city\nschool district the building aid units assigned to this project shall\nreflect a building aid enrollment of one thousand students and\nmulti-year cost allowances for the project shall be established and\nutilized two times in the first five-year period. Subsequent multi-year\ncost allowances shall be established no sooner than ten years after\nestablishment of the first maximum cost allowance authorized pursuant to\nthis subparagraph.\n (9) Notwithstanding any other provision of law to the contrary, for\nthe purpose of computation of building aid for reconstruction or\nmodernizing of no more than six projects pursuant to chapter four\nhundred sixteen of the laws of two thousand seven, as amended, enacting\nthe third phase of the city of Rochester school facilities modernization\nprogram act, multi-year cost allowances for each project shall be\nestablished and utilized two times in the first five-year period.\nSubsequent multi-year cost allowances shall be established no sooner\nthan ten years after establishment of the first maximum cost allowance\nauthorized pursuant to this subparagraph.\n (10) Notwithstanding any other provision of law to the contrary, for\nthe purpose of computation of building aid for the renovation and\nequipping of the Leonardo da Vinci high school authorized for operation\nby the city school district of the city of Buffalo the building aid\nunits assigned to this project shall reflect a building aid enrollment\nof four hundred twenty students.\n (11) Notwithstanding any other provision of law to the contrary, for\nthe purpose of computation of building aid for reconstruction or\nmodernizing of the STEM at Blodgett middle school, the Delaware Primary\nschool, the Syracuse Latin school, the Lincoln middle school, the\nRoberts Pre-k-8 school, the Seymour Dual Language Academy and the\nWebster elementary school pursuant to a chapter of the laws of two\nthousand twenty-one enacting the third phase of the city of Syracuse\ncooperative school reconstruction act, multi-year cost allowances for\neach project shall be established and utilized two times in the first\nfive-year period. Subsequent multi-year cost allowances shall be\nestablished no sooner than ten years after establishment of the first\nmaximum cost allowance authorized pursuant to this subparagraph.\n (12) Notwithstanding any other provision of law to the contrary, for\nthe purpose of computation of building aid for construction,\nreconstruction or modernizing of no more than one project by the\nBinghamton city school district, multi-year cost allowances for the\nproject shall be established and utilized two times in the first\nfive-year period. Subsequent multi-year cost allowances shall be\nestablished no sooner than ten years after establishment of the first\nmaximum cost allowance authorized pursuant to this subparagraph.\n b. (1) The apportionment for school building purposes to any district\nshall be determined by adding the amount of its current year approved\nexpenditures for lease or other annual payments under the provisions of\nsection four hundred three-b, subdivision eight of section twenty-five\nhundred three, or subdivision six of section twenty-five hundred\nfifty-four of this chapter, other than payments under a lease-purchase\nagreement or an equivalent agreement, plus the amount of its current\nyear approved expenditures under an assumed amortization for capital\noutlays for school building purposes from its general fund, capital fund\nor from a reserve fund to the amount of its current year approved\nexpenditures for debt service for such purposes and multiplying the sum\nby its aid ratio. Expenditures made for computer equipment, including\noriginal purchase and installation of hardware, conduit, wiring, and\npowering of hardware installations in computer classrooms, or for\nbuilding or campuswide local area network systems and in-building\nelements of other wide area networks, including the original purchase\nand installation of conduit, wiring, and powering of hardware\ninstallations, may be included in approved expenditures for building aid\npursuant to this paragraph on the approval of the commissioner\nregardless of any minimum cost requirement that may be applied to other\napproved expenditures pursuant to this section. Such equipment expenses\nclaimed for aid under this subdivision shall not be claimed for aid\nunder any other provisions of this chapter. Provided further that any\nlead remediation expense required pursuant to section eleven hundred ten\nof the public health law, where such expense is reimbursable from\nanother state or federal source, shall not be an approved expenditure\nfor purposes of this subdivision.\n (2) Additional apportionment for certain school building projects.\n(i) Eligibility. All school building projects (a) approved by the voters\nof the school district or (b) approved by the board of education of a\ncity school district in a city with more than one hundred twenty-five\nthousand inhabitants, and/or the chancellor in a city school district in\na city having a population of one million or more or (c) in the case of\na construction emergency project, approved by the board of education of\nany school district or by the chancellor in a city school district in a\ncity having a population of one million or more, for projects approved\non or after July first, nineteen hundred ninety-eight, shall be eligible\nfor an additional apportionment pursuant to this subparagraph to the\nextent that expenditures for such projects are otherwise aidable\npursuant to this subdivision, provided that where such projects are\nleases, such projects would only be aidable pursuant to this subdivision\nfollowing the approval of the voters of the school district if entered\ninto pursuant to section four hundred three-b of the education law, and\nprovided that for all such projects so approved on or after July first,\ntwo thousand, expenditures directly related to swimming pools shall not\nbe eligible for such additional apportionment, and further provided that\nfor the purposes of this subdivision a construction emergency project\nshall mean a school construction project approved on or after July\nfirst, two thousand, to remediate emergency situations which arise in\npublic school buildings and threaten the health and/or safety of\nbuilding occupants, as a result of the unanticipated discovery of\nasbestos or other hazardous substances during construction work on a\nschool or significant damage caused by a fire, snow storm, ice storm,\nexcessive rain, high wind, flood or similar catastrophic event which\nresults in the necessity for immediate repair.\n (ii) Apportionment. The apportionment pursuant to this subparagraph\nshall equal the product of such eligible approved expenses determined in\naccordance with the provisions of clause (i) of this subparagraph and\nthis section and the incentive decimal computed for use in the year in\nwhich the project was approved. The incentive decimal shall equal the\npositive remainder resulting when the district's building aid ratio\nselected pursuant to paragraph c of this subdivision is subtracted from\nthe enhanced building aid ratio. The enhanced building aid ratio shall\nequal the sum of the building aid ratio selected for use in the current\nyear pursuant to paragraph c of this subdivision and one-tenth, computed\nto three decimals without rounding, but not more than (a) ninety-eight\nhundredths for a high need school district, as defined pursuant to\nregulations of the commissioner, for all school building projects\napproved by the voters of the school district or by the board of\neducation of a city school district in a city with more than one hundred\ntwenty-five thousand inhabitants, and/or the chancellor in a city school\ndistrict in a city having a population of one million or more, on or\nafter July first, two thousand five, or (b) ninety-five hundredths for\nany other school building project or school district, nor less than\none-tenth.\n c. (1) For aid payable in the school year nineteen hundred\nninety-three--ninety-four and earlier, any school district may compute\naid under the provisions of this subdivision, or under subdivision six\nof section thirty-six hundred one-a of this article, using the building\naid ratio computed for use in the current year or the aid ratio computed\nfor use in any year commencing with the nineteen hundred\neighty-one--eighty-two school year as computed by the commissioner based\non data on file with the education department as of July first, nineteen\nhundred ninety-six, and; provided that, school districts who are\neligible for aid under paragraph f of subdivision fourteen of this\nsection may compute aid under the provisions of this subdivision using\nthe aid ratio so computed for the reorganized district or the highest of\nthe aid ratios so computed for any of the individual school districts\nwhich existed prior to the date of the reorganized school district.\n (2) (a) For aid payable in the school years nineteen hundred\nninety-four--ninety-five and thereafter for all school building projects\napproved by the voters of the school district or by the board of\neducation of a city school district in a city with more than one hundred\ntwenty-five thousand inhabitants, and/or the chancellor in a city school\ndistrict in a city having a population of one million or more, before\nJuly first, two thousand, any school district may compute aid under the\nprovisions of this subdivision using the building aid ratio computed for\nuse in the current year or the aid ratio computed for use in any year\ncommencing with the nineteen hundred eighty-one--eighty-two school year\nas such earlier aid ratios are computed by the commissioner based on\ndata on file with the education department on or before July first of\nthe third school year following the school year in which aid is first\npayable; provided that, school districts who are eligible for aid under\nparagraph f of subdivision fourteen of this section may compute aid\nunder the provisions of this subdivision using the aid ratio so computed\nfor the reorganized district or the highest of the aid ratios so\ncomputed for any of the individual school districts which existed prior\nto the date of the reorganized school district.\n (b) For aid payable in the school years two thousand--two thousand one\nand thereafter for all school building projects approved by the voters\nof the school district or by the board of education of a city school\ndistrict in a city with more than one hundred twenty-five thousand\ninhabitants, and/or the chancellor in a city school district in a city\nhaving a population of one million or more, on or after July first, two\nthousand, any school district shall compute aid under the provisions of\nthis subdivision using the sum of the high-need supplemental building\naid ratio, if any, computed pursuant to clause (c) of this subparagraph\nand the greater of (i) the building aid ratio computed for use in the\ncurrent year; or (ii) a building aid ratio equal to the difference of\nthe aid ratio that was used or that would have been used to compute an\napportionment pursuant to this subdivision in the nineteen hundred\nninety-nine--two thousand school year as such aid ratio is computed by\nthe commissioner based on data on file with the department on or before\nJuly first of the third school year following the school year in which\naid is first payable, less one-tenth; or (iii) for all such school\nbuilding projects approved by the voters of the school district or by\nthe board of education of a city school district in a city with more\nthan one hundred twenty-five thousand inhabitants, and/or the chancellor\nin a city school district in a city having a population of one million\nor more, on or after July first, two thousand and on or before June\nthirtieth, two thousand four, for any school district for which the\npupil wealth ratio is greater than two and five-tenths in the school\nyear in which such school building project was approved by the voters of\nthe school district or by the board of education of a city school\ndistrict in a city with more than one hundred twenty-five thousand\ninhabitants, and/or the chancellor in a city school district in a city\nhaving a population of one million or more and for which the alternate\npupil wealth ratio is less than eighty-five hundredths in such school\nyear, and for all such school building projects approved by the voters\nof the school district or by the board of education of a city school\ndistrict in a city with more than one hundred twenty-five thousand\ninhabitants, and/or the chancellor in a city school district in a city\nhaving a population of one million or more, on or after July first, two\nthousand five and on or before June thirtieth, two thousand eight, for\nany school district for which the pupil wealth ratio was greater than\ntwo and five-tenths in the two thousand--two thousand one school year\nand for which the alternate pupil wealth ratio was less than eighty-five\nhundredths in the two thousand--two thousand one school year, the\nadditional building aid ratio; provided that, school districts who are\neligible for aid under paragraph f of subdivision fourteen of this\nsection may compute aid under the provisions of this subdivision using\nthe difference of the highest of the aid ratios so computed for the\nreorganized district or the highest of the aid ratios so computed for\nany of the individual school districts which existed prior to the date\nof the reorganized school district less one-tenth.\n (c) For aid payable in the school years two thousand five--two\nthousand six and thereafter for all school building projects approved by\nthe voters of the school district or by the board of education of a city\nschool district in a city with more than one hundred twenty-five\nthousand inhabitants, and/or the chancellor in city school district in a\ncity having a population of one million or more, on or after July first,\ntwo thousand five, high need school districts, as defined pursuant to\nregulations of the commissioner, may compute aid under the provisions of\nthis subdivision using the high-need supplemental building aid ratio,\nwhich shall be the lesser of (A) the product, computed to three decimals\nwithout rounding, of the greater of the building aid ratios computed\npursuant to subclauses i, ii and iii of clause (b) of this subparagraph\nmultiplied by five percent, or (B) the positive remainder of\nninety-eight one-hundredths less the greater of the building aid ratios\ncomputed pursuant to subclauses i, ii and iii of clause (b) of this\nsubparagraph.\n d. Additional apportionment of building aid for structural inspection\nof school buildings. In addition to the foregoing apportionments made to\na school district under the provisions of this subdivision, the\ncommissioner is hereby authorized to apportion to any school district an\namount in accordance with this subdivision for structural inspections of\nschool buildings conducted pursuant to sections four hundred nine-d and\nfour hundred nine-e of this chapter and the regulations of the\ncommissioner implementing such sections. The amount of such\napportionment shall equal the product of the building aid ratio defined\npursuant to paragraph c of this subdivision and the actual approved\nexpenses incurred by the district in the base year for each school\nbuilding so inspected by a licensed architect or licensed professional\nengineer, provided that the amount of such apportionment shall not\nexceed the structural inspection aid ceiling. For inspections conducted\nin the nineteen hundred ninety-two--ninety-three school year, the\nstructural inspection aid ceiling shall be ten thousand dollars. For\ninspections conducted in the nineteen hundred ninety-three--ninety-four\nschool year and thereafter, the inspection aid ceiling shall be ten\nthousand dollars plus an amount computed by the commissioner in\naccordance with regulations adopted for such purpose, on the basis of an\nindex number reflecting changes in the costs of labor and materials from\nJuly first, nineteen hundred ninety-three.\n e. (1) Apportionments payable for the nineteen hundred\nninety-three--ninety-four through the two thousand one--two thousand two\nschool years to the city school district of the city of New York. (a)\nFor the purposes of calculating the apportionment payable to the city\nschool district of the city of New York pursuant to this subdivision for\nthe nineteen hundred ninety-three--ninety-four through the two thousand\none--two thousand two school years, current year approved expenditures\nfor debt service shall mean expenditures for debt service that would be\nincurred during the current year based on an assumed amortization for a\nperiod of thirty years of the total approved costs relating to the\nconstruction, acquisition, reconstruction, rehabilitation or improvement\nof any school building, and based on an assumed rate of annual interest\napplied to such amortization, both to be established by the commissioner\npursuant to this subparagraph.\n (b) The commissioner shall establish an assumed amortization for a\nperiod of thirty years commencing with the date of the award of a\ngeneral contract by the school construction authority of the city of New\nYork, or by another body or official designated by law, relating to the\nconstruction, acquisition, reconstruction, rehabilitation or improvement\nof any school building within the city school district of the city of\nNew York. Such assumed amortization shall provide for equal monthly\npayments of principal and interest based on an interest rate established\nby the commissioner for such purpose for the school year during which\nsuch general contract is awarded. Such estimated average interest rate\nand such actual average interest rate shall be expressed as a decimal to\nfive places rounded to the nearest eighth of one-one hundredth.\n (c) By the first day of September of the current year the comptroller\nof the city of New York shall provide to the commissioner an analysis,\nas prescribed by the commissioner, of the actual average interest rate\napplied to all capital debt incurred by the city of New York and the New\nYork city transitional finance authority for school purposes during the\nbase year and of the estimated average interest rate applied to all\ncapital debt to be incurred by the city of New York and the New York\ncity transitional finance authority for school purposes during the\ncurrent year. Upon approval by the commissioner such actual average\ninterest rate shall be established as the interest rate applicable to\nthe base year for the purposes of this subparagraph and subparagraph two\nof this paragraph, and such estimated average interest rate shall be\ntentatively established as the interest rate applicable to the current\nyear, except that all apportionments of aid payable during the current\nyear based on such estimated average interest rate shall be recalculated\nin the following year and adjusted as appropriate based on the\nappropriate actual average interest rate then established by the\ncommissioner.\n (d) By the first day of November, nineteen hundred ninety-six the\nchancellor of the city school district of the city of New York shall\nprovide to the commissioner an analysis of any outstanding debt of the\ncity of New York which had originally been incurred by such city or its\nsubdivisions for capital projects related to school buildings of the\ncity school district of the city of New York for which general\nconstruction contracts were awarded prior to July first, nineteen\nhundred eighty-eight. Such analysis shall include the total principal\namount borrowed, the total capital expenditures included in such\nprincipal for capital projects related to school buildings of the city\nschool district of the city of New York for which general construction\ncontracts were awarded prior to July first, nineteen hundred\neighty-eight, the ratio of such capital expenditures to such total\nprincipal expressed as a decimal to five places without rounding and the\nannual principal and interest payment scheduled for each year remaining\nin the amortization of such principal as of July first, nineteen hundred\nninety-six for all such borrowings reported to the department on the "SA\n121 Form Building Expenses Worksheet, 1995-96 State Aid" bearing a run\ndate of July tenth, nineteen hundred ninety-five which list shall\nconstitute the maximum principal outstanding and eligible for aid\npursuant to the provisions of this paragraph. Notwithstanding any other\nprovision of this subdivision, for aids payable in the nineteen hundred\nninety-six--ninety-seven school year and thereafter, the approved debt\nservice included in such principal and interest payments for the\npurposes of calculating an apportionment pursuant to this subdivision\nshall equal the product of: (i) five tenths; (ii) the principal and\ninterest payments scheduled for the current year as reported in such\nanalysis; and (iii) the ratio of such capital expenditures to such total\nprincipal as reported in such analysis.\n (2) Apportionments payable for the two thousand two--two thousand\nthree school year and thereafter to the city school district of the city\nof New York.\n (a) For the purposes of calculating the apportionment payable to the\ncity school district of the city of New York pursuant to this\nsubdivision for the two thousand two--two thousand three school year and\nthereafter, current year approved expenditures for debt service shall\nmean expenditures for debt service, including expenditures for any\nlease-purchase or other annual payments under a lease-purchase agreement\nor the equivalent that are eligible for aid under the opening paragraph\nof this subdivision, that would be incurred during the current year\nbased on:\n (i) an assumed amortization to be established by the commissioner\npursuant to this subparagraph for a period of thirty years of the total\napproved costs relating to the construction, acquisition,\nreconstruction, rehabilitation or improvement of any school building for\nwhich a general construction contract was awarded on or after the first\nday of July, two thousand two, and\n (ii) an assumed amortization to be established by the commissioner\npursuant to this subparagraph of any assumed unpaid principal, or the\nequivalent amount in the case of a lease-purchase agreement or its\nequivalent, remaining as of the first day of July, two thousand two\npursuant to subparagraph one of this paragraph. Each such amortization\nshall be based on an assumed rate of annual interest applied to such\namortization to be established by the commissioner pursuant to this\nsubparagraph and pursuant to clause (c) of subparagraph one of this\nparagraph.\n (b)(i) For approved costs relating to the construction, acquisition,\nreconstruction, rehabilitation or improvement of any school building for\nwhich a general construction contract was awarded on or after the first\nday of July, two thousand two, the commissioner shall establish an\nassumed amortization for a period of thirty years commencing on the date\nof receipt by the commissioner of a certification by the district that\nsuch general construction contract has been awarded by the school\nconstruction authority of the city of New York, or by another body or\nofficial designated by law, relating to the construction, acquisition,\nreconstruction, rehabilitation or improvement of any school building\nwithin the city school district of the city of New York. Such assumed\namortization shall provide for equal semiannual payments of principal\nand interest based on an interest rate established by the commissioner\nfor such purpose for the school year during which such certification was\nreceived. Such estimated average interest rate and such actual average\ninterest rate shall be expressed as a decimal to five places rounded to\nthe nearest eighth of one-one hundredth.\n (ii) For any assumed unpaid principal or the equivalent amount in the\ncase of a lease-purchase agreement or its equivalent, remaining as of\nthe first day of July, two thousand two pursuant to subparagraph one of\nthis paragraph, the commissioner shall establish a new assumed\namortization commencing on such date for the unexpired term of the\noriginal assumed amortization as of such date. Such assumed amortization\nshall provide for equal semiannual payments of principal and interest\nbased on the interest rate applied to the original amortization as\nestablished by the commissioner pursuant to subparagraph one of this\nparagraph. Provided, however, that, notwithstanding any provision of law\nto the contrary, for aid payable in the two thousand nine--two thousand\nten school year and thereafter, the total apportionment for such current\nyear approved expenditures for debt service shall not exceed the\nestimated apportionment as computed based on the estimated current year\napproved expenditures for debt service on file with the commissioner as\nof the date upon which an electronic data file was created for the\npurposes of compliance with paragraph b of subdivision twenty-one of\nsection three hundred five of this chapter on November fifteenth of the\nbase year, and the positive remainder, if any, of such apportionment\nless such estimated apportionment shall not be an apportionment payable\nin the current year, but shall be deemed to be an apportionment payable\nfor debt service on new bonds and capital notes aidable in July\nfollowing the current year as defined in clause (b) of subparagraph one\nof paragraph f of this subdivision. Such estimate shall be done in\nconsultation with the commissioner.\n (3) Apportionments payable to a school district other than the city\nschool district of the city of New York for any debt service related to\nprojects approved by the commissioner on or after the later of the first\nday of December, two thousand one or thirty days after the date upon\nwhich this subparagraph shall have become a law or for any debt service\nrelated to projects approved by the commissioner prior to such date\nwhere a bond, capital note or bond anticipation note is first issued on\nor after such date to fund such project or for lease-purchase or other\nannual payments under a lease-purchase agreement or an equivalent\nagreement entered into on or after such date that are eligible for aid\nunder the opening paragraph of this subdivision.\n (a) For the purposes of calculating the apportionments payable to a\nschool district other than the city school district of the city of New\nYork pursuant to this subdivision for any debt service related to\nprojects approved by the commissioner on or after the later of the first\nday of December, two thousand one or thirty days after the date upon\nwhich this subparagraph shall have become a law, or for any debt service\nrelated to projects approved by the commissioner prior to such date\nwhere a bond, capital note or bond anticipation note is first issued on\nor after such date to fund such project or for lease-purchase or other\nannual payments under a lease-purchase agreement or an equivalent\nagreement entered into on or after the later of the first day of\nDecember, two thousand one or thirty days after the date upon which this\nsubparagraph shall have become a law that are eligible for aid under the\nopening paragraph of this subdivision, current year approved\nexpenditures for debt service shall mean debt service or lease-purchase\nor other annual payments under a lease-purchase agreement or an\nequivalent agreement that would be incurred during the current year\nbased on an assumed amortization to be established by the commissioner\npursuant to this subparagraph of the approved project costs to be\nfinanced related to any such approved project, for a period of:\n (i) thirty years if the project is for the construction or acquisition\nof a new school building,\n (ii) twenty years if the project is for the construction of an\naddition to a school building or for the reconstruction, rehabilitation\nor improvement of a school building for which a period of probable\nusefulness of twenty or more years is assigned pursuant to the local\nfinance law, and\n (iii) fifteen years if the project is for the reconstruction,\nrehabilitation or improvement of a school building for which a period of\nprobable usefulness of less than twenty years is assigned pursuant to\nthe local finance law.\n Provided, however, that, notwithstanding any provision of law to the\ncontrary, for aid payable in the two thousand three--two thousand four\nschool year, for any project which is eligible for an apportionment\npursuant to this subparagraph, but which did not yet have a\ncertification that a general construction contract had been awarded for\nsuch project by the district on file with the commissioner as of\nFebruary fifteenth, two thousand three, such debt service or\nlease-purchase or other annual payments under a lease-purchase agreement\nor an equivalent agreement that would be incurred during the current\nyear based on an assumed amortization to be established by the\ncommissioner pursuant to this subparagraph of the approved project costs\nto be financed shall not be current year approved expenditures for debt\nservice, but shall be deemed to be debt service on new bonds and capital\nnotes aidable in July following the current year pursuant to clause (b)\nof subparagraph one of paragraph f of this subdivision.\n Provided, however, that, notwithstanding any provision of law to the\ncontrary, for aid payable in the two thousand four--two thousand five\nschool year, for any project which is eligible for an apportionment\npursuant to this subparagraph, but which did not yet have a\ncertification that a general construction contract had been awarded for\nsuch project by or on behalf of the district on file with the\ncommissioner as of February fifteenth of the base year, such debt\nservice or lease-purchase or other annual payments under a\nlease-purchase agreement or an equivalent agreement that would be\nincurred during the current year based on an assumed amortization to be\nestablished by the commissioner pursuant to this subparagraph of the\napproved project costs to be financed shall not be current year approved\nexpenditures for debt service, but shall be deemed to be debt service on\nnew bonds and capital notes aidable in July following the current year\npursuant to clause (b) of subparagraph one of paragraph f of this\nsubdivision.\n Provided, however, that, notwithstanding any provision of law to the\ncontrary, for aid payable in the two thousand seven--two thousand eight\nschool year and thereafter, for any project which is eligible for an\napportionment pursuant to this subparagraph, but which did not yet have\na certification that a general construction contract had been awarded\nfor such project by or on behalf of the district on file with the\ncommissioner as of the date upon which an electronic data file was\ncreated for the purposes of compliance with paragraph b of subdivision\ntwenty-one of section three hundred five of this chapter on November\nfifteenth of the base year, such debt service or lease-purchase or other\nannual payments under a lease-purchase agreement or an equivalent\nagreement that would be incurred during the current year based on an\nassumed amortization to be established by the commissioner pursuant to\nthis subparagraph of the approved project costs to be financed shall not\nbe current year approved expenditures for debt service, but shall be\ndeemed to be debt service on new bonds and capital notes aidable in July\nfollowing the current year pursuant to clause (b) of subparagraph one of\nparagraph f of this subdivision.\n (b) Such assumed amortization for a project approved by the\ncommissioner on or after the later of the first day of December, two\nthousand one or thirty days after the date upon which this subdivision\nshall have become a law and prior to the first day of July, two thousand\neleven or for any debt service related to projects approved by the\ncommissioner prior to such date where a bond, capital note or bond\nanticipation note is first issued on or after the first day of December,\ntwo thousand one to fund such projects, shall commence: (i) eighteen\nmonths after such approval or (ii) on the date of receipt by the\ncommissioner of a certification by the district that a general\nconstruction contract has been awarded for such project by the district,\nwhichever is later, and such assumed amortization for a project approved\nby the commissioner on or after the first day of July, two thousand\neleven shall commence: (iii) eighteen months after such approval or (iv)\non the date of receipt by the commissioner of both the final certificate\nof substantial completion of the project issued by the architect or\nengineer and the final cost report for such project, whichever is later\nor (v) upon the effective date of a waiver based on a finding by the\ncommissioner, pursuant to a process set forth by the commissioner, that\nthe district is unable to submit a final certificate of substantial\ncompletion for the project and/or complete the final cost report because\nof circumstances beyond the control of the district, which shall include\nbut shall not be limited to the inability of the district to complete a\ncomplex project within eighteen months. Such assumed amortization shall\nprovide for equal semiannual payments of principal and interest based on\nan interest rate established pursuant to subparagraph five of this\nparagraph for such purpose for the school year during which such\ncertification is received. The first installment of obligations issued\nby the school district in support of such projects may mature not later\nthan the dates established pursuant to sections 21.00 and 22.10 of the\nlocal finance law.\n (c) Definitions. For purposes of this paragraph and subdivision\nthirty-nine of section sixteen hundred eighty of the public authorities\nlaw:\n (i) "the state share of a school construction project" shall mean the\nproduct of: (A) the difference of the total approved cost of such\nproject less the approved cost of such project to be funded pursuant to\nsubdivision six-f of this section and subdivisions ten and twelve of\nsection thirty-six hundred forty-one of this article, multiplied by (B)\nthe building aid ratio applicable to such project pursuant to paragraph\nc of this subdivision;\n (ii) "the local share of a school construction project" shall mean the\ndifference of the total approved cost of such project, less the sum of:\n(A) the approved cost of such project to be funded through subdivision\nsix-f of this section and subdivisions ten and twelve of section\nthirty-six hundred forty-one of this article, and (B) the state share of\nsuch school construction project;\n (iii) "refinancing costs attributable to refinancing the state share\nof a school construction project for purposes of retroactive\namortization" shall mean the sum of: (A) that portion of the approved\nfees and other charges of refinancing, as defined in subparagraph one of\nparagraph h of this subdivision, which are determined by the\ncommissioner to be reasonable in accordance with guidelines approved by\nthe director of the budget, and which are fixed charges that will not\nvary by the amount of principal and additional principal to be refunded\nand (B) the product of: (1) the total amount of such approved fees and\nother charges of refinancing which are not fixed charges and which are\ndetermined by the commissioner to be reasonable in accordance with\nguidelines approved by the director of the budget, and (2) the\npercentage of the principal of the refunding bond that is attributable\nto refinancing of the state share of a school construction project\npursuant to subparagraph four of this paragraph, less (C) the amount of\nsuch approved costs included in the principal of a refunding bond issued\nby the school district or by the dormitory authority of the state of New\nYork to refund obligations of the school district subject to\nsubparagraph four of this paragraph which is necessary to provide for\nthe payment of the principal, redemption premiums, and interest due on\nthe refunded obligations of the school district to their stated\nmaturities or if such bonds are to be called, to the call date.\nProvided, however, that such expenditures shall be incurred for\nrefunding bonds issued on or before July first, two thousand five and\nthat such expenditures result from the refunding of outstanding\nobligations subject to an assumed amortization pursuant to this\nsubparagraph for facilities which were eligible for building aid, and\nfor which the annual aid apportionment payable in the two thousand\ntwo--two thousand three and/or two thousand three--two thousand four\nschool years for approved expenditures for debt service are subsequently\nreduced as a result of the application of assumed amortization to unpaid\nprincipal outstanding as of July first, two thousand two, and further\nprovided that the gross dollar savings over the life of the obligation\nshall be less than the approved fees and other charges of refinancing as\ndefined in subparagraph one of paragraph h of this subdivision, but only\nto the extent that such amounts are not otherwise eligible for aid\npursuant to this subdivision;\n (iv) "additional principal attributable to the refunding of bonds"\nshall mean the amount of approved expenses included in the principal of\na refunding bond issued by the school district, or issued by the\ndormitory authority of the state of New York to refund obligations of\nthe school district subject to subparagraph four of this paragraph,\nwhich is necessary to provide for the payment of the principal,\nredemption premiums, and interest due on the refunded obligations of the\nschool district to their stated maturities or if such bonds are to be\ncalled, to the call date; and\n (v) "additional principal attributable to the refunding of bonds to\nrefinance the state share of a school construction project for purposes\nof retroactive amortization" shall mean the percentage of the additional\nprincipal attributable to the refunding of bonds that is necessary to\nrefinance the state share of a school construction project pursuant to\nsubparagraph four of this paragraph.\n (4) Apportionments payable for the two thousand two--two thousand\nthree school year and thereafter to a school district other than the\ncity school district of the city of New York or a school district\nconstituted pursuant to chapter five hundred sixty-six of the laws of\nnineteen hundred sixty-seven as amended, for any debt service still\noutstanding as of the first day of July, two thousand two that has not\nbeen subject to an assumed amortization pursuant to subparagraph three\nof this paragraph or for lease-purchase or other annual payments under a\nlease-purchase agreement or an equivalent agreement having an unexpired\nterm on such date.\n (a) For the purposes of calculating the apportionments payable to a\nschool district other than the city school district of the city of New\nYork pursuant to this subdivision for the two thousand two--two thousand\nthree school year and thereafter for any debt service still outstanding\nas of the first day of July, two thousand two that has not been subject\nto an assumed amortization pursuant to subparagraph three of this\nparagraph or for lease-purchase or other annual payments under a\nlease-purchase agreement or an equivalent agreement having an unexpired\nterm on such date, current year approved expenditures for debt service\nshall mean debt service or lease-purchase or other annual payments under\na lease-purchase agreement or an equivalent agreement that would be\nincurred during the current year based on an assumed amortization to be\nestablished by the commissioner pursuant to this subparagraph of the sum\nof\n (i) any assumed or actual unpaid principal, or the equivalent amount\nin the case of a lease-purchase agreement or its equivalent, remaining\nas of the first day of July, two thousand two pursuant to an existing\namortization or any unpaid principal of a bond anticipation note as of\nthe first day of July, two thousand two, plus\n (ii) the approved expenditures for the refunding of bonds that are\notherwise eligible for an apportionment pursuant to this subdivision, as\nsuch expenditures are defined in subparagraph two of paragraph g of this\nsubdivision, provided that such refunding bonds are issued on or before\nJuly first, two thousand five, less the sum of the refinancing costs\nattributable to refinancing the state share of a school construction\nproject for purposes of retroactive amortization plus the additional\nprincipal attributable to the refunding of bonds, as such terms are\ndefined in subclauses (iii) and (iv) of clause (c) of subparagraph three\nof this paragraph, for a period equal to the greater of:\n (i) the remaining maximum useful life of the project, or projects\nassociated with such obligation, as determined by the commissioner based\non data submitted by the school district, or\n (ii) the remaining term of the bond, bond anticipation note, or\nlease-purchase agreement.\n (b) Such assumed amortization of any assumed or actual unpaid\nprincipal, or the equivalent amount in the case of a lease-purchase\nagreement or its equivalent, remaining as of the first day of July, two\nthousand two for a project that has not been subject to an assumed\namortization pursuant to subparagraph three of this paragraph, shall\ncommence on the first day of July, two thousand two, and shall provide\nfor equal semiannual payments of principal and interest based on an\ninterest rate established by the commissioner for such purpose for the\ntwo thousand two--two thousand three school year.\n (c) Any school district eligible for an apportionment pursuant to this\nsubparagraph shall be eligible for an additional apportionment equal to\nthe sum of the refinancing costs attributable to refinancing the state\nshare of a school construction project for purposes of retroactive\namortization plus the additional principal attributable to the refunding\nof bonds to refinance the state share of a school construction project\nfor purposes of retroactive amortization, as such terms are defined in\nsubclauses (iii) and (v) of clause (c) of subparagraph three of this\nparagraph.\n (d) Any school district that issues debt after July first, two\nthousand two for the funding of the approved costs of projects eligible\nfor an apportionment pursuant to this subparagraph shall be eligible for\nan additional apportionment calculated pursuant to the provisions of\nthis subdivision, where the assumed amortization shall be based upon\nsuch approved costs and the remaining useful life shall be the remaining\nperiod over which the apportionments calculated pursuant to clause (a)\nof this subparagraph are to be paid.\n (5) (a) Calculation of interest rates for the city school districts of\nthe cities of Buffalo, Rochester, Syracuse and Yonkers. (i) By the first\nday of September of the current year, or by the date prescribed by the\ncommissioner for the two thousand one--two thousand two school year, the\nchief fiscal officer of each of the cities of Buffalo, Rochester,\nSyracuse and Yonkers shall provide to the commissioner an analysis, as\nprescribed by the commissioner, of the actual average interest rate\napplied to all capital debt incurred by such city related to school\nconstruction purposes during the base year not including debt issued by\nthe dormitory authority for the benefit of any school district and of\nthe estimated average interest rate applied to all capital debt to be\nincurred by such city related to school construction purposes during the\ncurrent year not including debt issued by the dormitory authority for\nthe benefit of any school district. Such interest rates shall be\nexpressed as a decimal to five places rounded to the nearest eighth of\none-one hundredth. Except as otherwise provided in items (ii), (iii) and\n(iv) of this clause, the interest rate of such city applicable to the\nbase year for the purposes of this subparagraph shall be the actual\naverage interest rate of such city in the base year, and the estimated\naverage interest rate shall be tentatively established as the interest\nrate of such city applicable to the current year, except that all\napportionments of aid payable during the current year based on such\nestimated average interest rate shall be recalculated in the following\nyear and adjusted as appropriate based on the appropriate actual average\ninterest rate then established pursuant to this clause provided,\nhowever, that in any year in which such city has not incurred debt\nrelated to serial bonds or sinking fund bonds as defined in sections\n21.00 and 22.10, respectively, of the local finance law, issued for\nschool construction purposes, the assumed interest rate calculated\npursuant to clause (b) of this subparagraph shall be tentatively\nestablished as the interest rate of such city applicable to the projects\napproved by the commissioner in such year, except that all\napportionments of aid payable based on such interest rate for each such\nproject shall be recalculated following the submission of a final cost\nreport for such project and adjusted as appropriate based on the\nappropriate actual average interest rate applicable to the debt issued\nto fund such project, and provided further that where such city has\nentered into an agreement with the dormitory authority of the state of\nNew York to finance debt related to school construction that is subject\nto subparagraph four of this paragraph or has entered into an agreement\nwith the dormitory authority of the state of New York for the purpose of\nfinancing a school construction project that is subject to subparagraph\nthree of this paragraph, the interest rate applicable to the obligations\nissued by the dormitory authority of the state of New York for such\npurpose shall be the interest rate established for such city applicable\nto such debt.\n (ii) Notwithstanding the provisions of item (i) of this clause, where\nsuch city has entered into an agreement with the state of New York\nmunicipal bond bank agency pursuant to subdivision one of section\ntwenty-four hundred thirty-five-a of the public authorities law and\nsubdivision (b) of section sixteen of chapter six hundred five of the\nlaws of two thousand, or an agreement with the Erie county industrial\ndevelopment agency for projects described in subdivision (b) of section\nsixteen of such chapter six hundred five, to finance school renovation,\nrehabilitation or reconstruction that is subject to subparagraph three\nof this paragraph, the lesser of: (A) the interest rate actually\napplicable to each series of obligations originally issued to finance\neach phase of project costs approved by the commissioner, by the state\nof New York municipal bond bank agency or by the Erie county industrial\ndevelopment agency for such purpose (without regard to any refunding of\nsuch obligations); or (B) the interest rate that would have been\napplicable to each series of obligations originally issued to finance\neach phase of project costs approved by the commissioner, by the state\nof New York municipal bond bank agency (without regard to any refunding\nof such obligations) if the project had been financed through such\nagency, as certified to the commissioner by the executive director of\nthe state of New York municipal bond bank agency, shall be the interest\nrate established for such city applicable for purposes of calculating\nthe assumed amortization for such approved project costs pursuant to\nclause (b) of subparagraph three of this paragraph.\n For projects approved by the commissioner in any school year in which\ncapital debt is incurred by either the state of New York municipal bond\nbank agency or the Erie county industrial development agency to refund\ndebt related to school renovation, rehabilitation or reconstruction of\nor on behalf of the school district, where such school renovation,\nrehabilitation or reconstruction qualifies for apportionment pursuant to\nsubparagraph three of this paragraph, by the first day of September of\nthe current year, the chief fiscal officer of such city shall provide to\nthe commissioner an analysis, as prescribed by the commissioner, of the\nactual average interest rate applied to all capital debt incurred to\nfinance or refund debt related to school renovation, rehabilitation or\nreconstruction that qualifies for apportionment pursuant to subparagraph\nthree of this paragraph by either the state of New York municipal bond\nbank agency or the Erie county industrial development agency during the\nbase year and of the estimated average interest rate applied to all\ncapital debt incurred to finance or refund debt related to school\nrenovation, rehabilitation or reconstruction that is subject to\nsubparagraph three of this paragraph by either the state of New York\nmunicipal bond bank agency or the Erie county industrial development\nagency during the current year. Such interest rates shall be expressed\nas a decimal to five places rounded to the nearest eighth of one-one\nhundredth. The interest rate established for such city applicable to\nprojects first approved in such year shall be tentatively established as\nthe interest rate computed pursuant to this clause for the current year,\nexcept that all apportionments of aid payable during the current year\nbased on such estimated average interest rate shall be recalculated in\nthe following year and adjusted as appropriate based on the appropriate\nactual average interest rate then established pursuant to this clause\nand shall be the interest rate established for such city applicable for\npurposes of calculating the assumed amortization for project costs\napproved during the current year pursuant to clause (b) of subparagraph\nthree of this paragraph.\n (iii) Notwithstanding the provisions of item (i) of this clause, where\nsuch city has entered into an agreement with the state of New York\nmunicipal bond bank agency pursuant to subdivision one of section\ntwenty-four hundred thirty-five-a of the public authorities law and\nsubdivision (a) of section fourteen of the city of Syracuse and the\nboard of education of the city school district of the city of Syracuse\ncooperative school reconstruction act, or an agreement with the city of\nSyracuse industrial development agency for projects authorized pursuant\nto the city of Syracuse and the board of education of the city school\ndistrict of the city of Syracuse cooperative school reconstruction act,\nto finance school rehabilitation or reconstruction that is subject to\nsubparagraph three of this paragraph, the lesser of: (A) the net\ninterest cost as defined by the commissioner, applicable to each series\nof obligations originally issued by the state of New York municipal bond\nbank agency or the city of Syracuse industrial development agency for\nsuch purpose, without regard to any refunding of such obligations; or\n(B) such net interest cost, as defined by the commissioner that would\nhave been applicable to each series of obligations originally issued to\nfinance each phase of project costs approved by the commissioner, by the\nstate of New York municipal bond bank agency, without regard to any\nrefunding of such obligations, if the project had been financed through\nsuch agency, as certified to the commissioner by the executive director\nof the state of New York municipal bond bank agency, shall be the\ninterest rate established for such city applicable for purposes of\ncalculating the assumed amortization for such approved project costs\npursuant to clause (b) of subparagraph three of this paragraph.\n For projects approved by the commissioner in any school year in which\ncapital debt is incurred by either the state of New York municipal bond\nbank agency or the city of Syracuse industrial development agency to\nrefund debt related to school renovation, rehabilitation or\nreconstruction of or on behalf of the school district, where such school\nrenovation, rehabilitation or reconstruction qualifies for apportionment\npursuant to subparagraph three of this paragraph, by the first day of\nSeptember of the current year, the chief fiscal officer of such city\nshall provide to the commissioner an analysis, as prescribed by the\ncommissioner, of the actual average interest rate applied to all capital\ndebt incurred to finance or refund debt related to school renovation,\nrehabilitation or reconstruction that qualifies for apportionment\npursuant to subparagraph three of this paragraph by either the state of\nNew York municipal bond bank agency or the city of Syracuse industrial\ndevelopment agency during the base year and of the estimated average\ninterest rate applied to all capital debt incurred to finance or refund\ndebt related to school renovation, rehabilitation or reconstruction that\nis subject to subparagraph three of this paragraph by either the state\nof New York municipal bond bank agency or the city of Syracuse\nindustrial development agency during the current year. Such interest\nrates shall be expressed as a decimal to five places rounded to the\nnearest eighth of one-one hundredth. The interest rate established for\nsuch city applicable to projects first approved in such year shall be\ntentatively established as the interest rate computed pursuant to this\nclause for the current year, except that all apportionments of aid\npayable during the current year based on such estimated average interest\nrate shall be recalculated in the following year and adjusted as\nappropriate based on the appropriate actual average interest rate then\nestablished pursuant to this clause and shall be the interest rate\nestablished for such city applicable for purposes of calculating the\nassumed amortization for project costs approved during the current year\npursuant to clause (b) of subparagraph three of this paragraph.\n (iv) Notwithstanding the provisions of item (i) of this clause, where\nsuch city or city school district has entered into an agreement with the\ncounty of Monroe industrial development agency or the dormitory\nauthority of the state of New York, for projects authorized pursuant to\nthe city of Rochester and the board of education of the city school\ndistrict of the city of Rochester school facilities modernization\nprogram act, to finance school rehabilitation or reconstruction that is\nsubject to subparagraph three of this paragraph, the lesser of: (A) the\nnet interest cost, as defined by the commissioner, applicable to each\nseries of bonds or bond anticipation notes issued by the county of\nMonroe industrial development agency or the dormitory authority of the\nstate of New York for such purpose, without regard to any refunding of\nsuch obligations; or (B) such net interest cost, as defined by the\ncommissioner, that would have been applicable to each series of\nobligations originally issued to finance each phase of project costs\napproved by the commissioner, by the Monroe industrial development\nagency or the dormitory authority of the state of New York, without\nregard to any refunding of such obligations, if the project had been\nfinanced through such agency or the dormitory authority of the state of\nNew York, as certified to the commissioner by the executive director of\nthe Monroe industrial development agency or the executive director of\nthe dormitory authority of the state of New York, shall be the interest\nrate established for such city applicable for purposes of calculating\nthe assumed amortization for such approved project costs pursuant to\nclause (b) of subparagraph three of this paragraph. For projects\napproved by the commissioner in any school year in which capital debt is\nincurred by either the dormitory authority of the state of New York or\nthe Monroe industrial development agency to refund debt related to\nschool renovation, rehabilitation or reconstruction of or on behalf of\nthe school district, where such school renovation, rehabilitation or\nreconstruction qualifies for apportionment pursuant to subparagraph\nthree of this paragraph, by the first day of September of the current\nyear, the chief fiscal officer of such city shall provide to the\ncommissioner an analysis, as prescribed by the commissioner, of the\nactual average interest rate applied to all capital debt incurred to\nfinance or refund debt related to school renovation, rehabilitation or\nreconstruction that qualifies for apportionment pursuant to subparagraph\nthree of this paragraph by either the dormitory authority of the state\nof New York or the city of Monroe industrial development agency during\nthe base year and of the estimated average interest rate applied to all\ncapital debt incurred to finance or refund debt related to school\nrenovation, rehabilitation or reconstruction that is subject to\nsubparagraph three of this paragraph by either the dormitory authority\nof the state of New York or the Monroe industrial development agency\nduring the current year. Such interest rates shall be expressed as a\ndecimal to five places rounded to the nearest eighth of one-one\nhundredth. The interest rate established for such city applicable to\nprojects first approved in such year shall be tentatively established as\nthe interest rate computed pursuant to this clause for the current year,\nexcept that all apportionments of aid payable during the current year\nbased on such estimated average interest rate shall be recalculated in\nthe following year and adjusted as appropriate based on the appropriate\nactual average interest rate then established pursuant to this clause\nand shall be the interest rate established for such city applicable for\npurposes of calculating the assumed amortization for project costs\napproved during the current year pursuant to clause (b) of subparagraph\nthree of this paragraph.\n (v) Notwithstanding the provisions of item (i) of this clause, where\nsuch city or city school district has entered into an agreement with the\nstate of New York municipal bond bank agency pursuant to subdivision one\nof section twenty four hundred thirty-five-a of the public authorities\nlaw and section sixteen of the Yonkers city school district joint\nschools construction and modernization act, or an agreement with the\ncity of Yonkers industrial development agency for projects authorized\npursuant to the Yonkers city school district joint schools construction\nand modernization act, to finance debt related to school rehabilitation\nor reconstruction of school buildings or construction of new school\nbuildings that is subject to subparagraph three of this paragraph, the\nlesser of: (A) the net interest cost, as defined by the commissioner,\napplicable to the obligations issued by the state of New York municipal\nbond bank agency or the city of Yonkers industrial development agency\nfor such purpose; or (B) such net interest cost, as defined by the\ncommissioner, that would have been applicable to bonds issued by the\nstate of New York municipal bond bank agency if the project had been\nauthorized to be financed and had been financed through such entity, as\ncertified to the commissioner by the executive director of the state of\nNew York municipal bond bank agency, shall be the interest rate\nestablished for such city applicable to such debt.\n (b) Calculation of interest rates for school districts other than the\ncity school districts of the cities of Buffalo, Rochester, Syracuse,\nYonkers and New York. By the first day of September of the current year,\nor by the date prescribed by the commissioner for the two thousand\none--two thousand two school year, each school district, other than the\ncity school districts of the cities of Buffalo, Rochester, Syracuse,\nYonkers and New York, shall provide to the commissioner in a format\nprescribed by the commissioner such information as the commissioner\nshall require for all capital debt incurred by such school district\nduring the preceding school year relating to the construction,\nacquisition, reconstruction, rehabilitation or improvement of any school\nbuilding, not including debt issued by the dormitory authority. Based on\nsuch reported amortizations and a methodology prescribed by the\ncommissioner in regulations, the commissioner shall compute an assumed\ninterest rate that shall equal the average of the interest rates applied\nto all such debt issued during the preceding school year. The assumed\ninterest rate shall be tentatively established as the interest rate of\neach such school district applicable to the current year for the\npurposes of this subparagraph and shall be expressed as a decimal to\nfive places rounded to the nearest eighth of one-one hundredth except\nthat all apportionments of aid payable during the current year based on\nsuch assumed interest rate shall be recalculated in the following year\nand adjusted as appropriate based on the appropriate assumed interest\nrate then established pursuant to this clause, provided, however, that\nwhere such school district has entered into an agreement with the\ndormitory authority of the state of New York to refinance debt issued by\nsuch school district that is subject to subparagraph four of this\nparagraph or has entered into an agreement with the dormitory authority\nof the state of New York for the purpose of financing a school\nconstruction project that is subject to subparagraph three of this\nparagraph, the interest rate applicable to the obligations issued by the\ndormitory authority of the state of New York for such purpose shall be\nthe interest rate established for each such school district applicable\nto such debt.\n (c) At the end of each ten year segment of an assumed amortization\nestablished pursuant to subparagraphs two, three and four of this\nparagraph, or in the two thousand seventeen--two thousand eighteen\nschool year in the case of assumed amortizations whose ten year segment\nends prior to such school year, the commissioner shall revise the\nremaining scheduled semiannual payments of the outstanding principal and\ninterest of such assumed amortization, other than the outstanding\nprincipal and interest of refunding bonds where the district can\ndemonstrate to the commissioner that it is precluded by state or federal\nlaw, rule or regulation from refinancing such outstanding principal and\ninterest, based on the interest rates applicable for the current year if\nthe difference of the interest rate upon which the existing assumed\namortization is based minus such interest rate applicable for the\ncurrent year is equal to or greater than one quarter of one-one\nhundredth. Provided however, in the case of assumed amortization whose\nten year segment ended prior to the two thousand seventeen--two thousand\neighteen school year the next ten year segment shall be deemed to\ncommence with the two thousand seventeen--two thousand eighteen school\nyear. The department shall notify school districts of projects subject\nto the provisions of this clause by no later than December first next\npreceding the school year in which the assumed amortization is scheduled\nto be revised pursuant to this clause.\n (d) Notwithstanding any other law, rule or regulation to the contrary,\nany interest rate calculated under this subdivision shall take into\naccount any federal subsidy payments made or to be made to the\napplicable school district or an issuer on behalf of the school district\nunder the terms of a federally authorized debt instrument which have the\neffect of reducing the actual interest costs incurred by the school\ndistrict or an issuer on behalf of the school district over the life of\nsuch capital debt, irrespective of any federal government right of\nset-off.\n (6) Notwithstanding any other provisions of this paragraph, where a\nschool district can demonstrate to the satisfaction of the commissioner\nextenuating circumstances that a waiver is warranted for an existing\namortization or an existing lease-purchase agreement or equivalent\nagreement as of the first day of July, two thousand two, the\ncommissioner may consult with the dormitory authority of the state of\nNew York and may grant a waiver consistent with guidelines developed in\nconsultation with the director of the division of the budget and shared\nwith the chairs of the senate finance committee and the assembly ways\nand means committee, to make adjustments, including, but not limited to:\n(i) the period of assumed amortization to equal the period of the\nexisting amortization, (ii) the interest rate applied to such\namortization to equal the actual average interest rate applied to the\nexisting amortization, and/or (iii) the annual assumed payments of debt\nservice to equal the aidable payments of debt service under the existing\namortization and provided further that where a school district can\ndemonstrate to the commissioner that it is precluded by state or federal\nlaw, rule or regulation from refinancing such outstanding principal and\ninterest, clause (iii) of this subparagraph shall apply.\n (7) For aid payable in the two thousand two--two thousand three school\nyear, school districts shall provide, on or before the fifteenth day of\nJanuary, two thousand two, such data as the commissioner shall deem\nnecessary to estimate the apportionment payable under assumed\namortization pursuant to subparagraph four of this paragraph, in such\nform as the commissioner shall determine. Such data shall be provided\nfor each project for which the district will make a debt service payment\nthat is aidable pursuant to this subdivision in the current school year\nand for each project for which such district expects to make a debt\nservice payment that will be aidable pursuant to this subdivision in the\nfollowing school year.\n (8) Notwithstanding any other provision of the law to the contrary,\nwhere, during the period of assumed amortization relating to a project\nfor the construction, acquisition, reconstruction, rehabilitation or\nimprovement of a school building, the school building is sold or\nownership is otherwise transferred to an entity other than the school\ndistrict or city and such transfer results in the building no longer\nbeing operated by the school district as a public elementary or\nsecondary school that is not independent or autonomous, the district\nshall, within sixty days of the transfer of ownership, notify the\ncommissioner of such sale or transfer, and shall provide such additional\ninformation about the sale or transfer as the commissioner may require,\nin a form prescribed by the commissioner, and the commissioner shall\nre-compute the building aid, if any, payable for such project pursuant\nto this subparagraph, except to the extent such re-computation would\nconflict with the provisions of section twenty-seven hundred\nninety-nine-tt of the public authorities law. The commissioner shall\ndeduct the revenues received by the school district or city as a result\nof such sale or transfer from the approved total project cost and, based\non such adjusted project cost, establish a new assumed amortization for\nthe remaining useful life of the project under the applicable provisions\nof this paragraph.\n f. (1) As used in this subdivision and in section thirty-six hundred\nnine-a of this article the following terms shall be defined as follows:\n (a) "Debt service on bond anticipation notes aidable in July following\nthe current year" shall mean current year debt service expenditures for\nbond anticipation notes issued in the current school year.\n (b) "Debt service on new bonds and capital notes aidable in July\nfollowing the current year" shall mean current year debt service\nexpenditures for bonds and/or capital notes issued in the current school\nyear.\n (2) Notwithstanding any inconsistent provisions of this subdivision,\nthe amount of current year approved expenditure for debt service for\nbond anticipation notes and for bonds and capital notes issued during\nthe current year for school building purposes pursuant to paragraph b of\nthis subdivision shall not be greater than the estimate of such\nexpenditures as reported to the commissioner by the school district on\nor before November fifteenth of the current year. For aid payable in the\nnineteen hundred ninety-six--ninety-seven school year and thereafter,\nany excess of actual expenditures for such debt service for bond\nanticipation notes and such bonds or capital notes incurred in the base\nyear, within the limitations imposed pursuant to paragraph i of this\nsubdivision, over such estimate of base year expenditures as reported to\nthe commissioner by the school district on or before November fifteenth\nof the base year shall be considered approved expenditures for lease or\nother annual payments under the provisions of section four hundred\nthree-b, subdivision eight of section twenty-five hundred three, or\nsubdivision six of section twenty-five hundred fifty-four of this\nchapter, other than payments under a lease-purchase agreement or an\nequivalent agreement, for school building purposes.\n (3) (a) For the purposes of this subparagraph the following terms\nshall be defined as follows:\n (i) "First issue date" shall mean the date on which the school\ndistrict issued an initial obligation in the form of a bond anticipation\nnote, a bond or a capital note for the purpose of financing one or more\napproved building projects for which a combined annual claim of aidable\ndebt service as defined in regulations of the commissioner, is submitted\nto the commissioner.\n (ii) "First contract date" shall mean the date by which: (A) the\nschool district certifies to the commissioner that construction\nactivities related to the erection, construction, reconstruction or\nalteration of a school building have commenced, or that the purchase of\na school building has been made under one or more of the approved\nbuilding projects included in a combined annual claim of aidable debt\nservice; and (B) that one or more payments for such construction\nactivities or purchase, including incidental costs have been made by the\nschool district in a total amount equal to or greater than ten percent\nof the principal value upon which the combined annual claim of aidable\ndebt service is based. Such certification shall be in a form and of a\ncontent as prescribed by the commissioner.\n (iii) "Principal value" shall mean the sum of the original principal\namounts of all obligations issued by the school district for the purpose\nof financing one or more approved building projects for which a combined\nannual claim of aidable debt service is submitted to the commissioner,\nless any such principal that has been refinanced.\n (iv) "Approved project cost" shall mean the sum of approved project\ncosts of all approved building projects for which a combined annual\nclaim of aidable debt service is submitted to the commissioner.\n (v) "Final redemption date" shall mean the date by which the school\ndistrict will have repaid all principal borrowed for the purpose of\nfinancing one or more approved building projects for which a combined\nannual claim of aidable debt service is submitted to the commissioner.\n (b) For aids payable in the two thousand--two thousand one school\nyear, and thereafter, notwithstanding any inconsistent provisions of\nthis subdivision, except for any project to which paragraph e of this\nsubdivision applies, the amount of approved expenditures incurred during\nthe current school year for debt service for bond anticipation notes,\nbonds and capital notes having a related first issue date on or after\nJuly first, two thousand shall equal the product of the actual\nexpenditures incurred during the current school year for debt service\nfor each such bond anticipation note, bond or capital note, less any\naccrued interest or premiums received by the district, and the\napplicable bond percent.\n (c) The applicable bond percent shall equal: (i) the quotient of the\napproved project cost for contracts awarded on or before June thirtieth\nof the current school year divided by the principal value, or (ii) if\nthe first issue date is more than ninety days prior to the first\ncontract date, the product of: (A) one minus the quotient of the number\nof days elapsed between the first issue date and the first contract date\ndivided by the number of days elapsed between the first issue date and\nthe final redemption date and (B) the quotient of the approved project\ncost for contracts awarded on or before June thirtieth of the current\nschool year divided by the principal value, provided that, if upon\nreview of documentation submitted by a school district the commissioner\ndetermines that the debt was issued by a city having a population of one\nhundred twenty-five thousand or more, as part of a mixed borrowing\nincluding both school purposes and other municipal purposes or, that a\nschool district, due to circumstances beyond its control, issued bond\nanticipation notes, bonds or capital notes more than ninety days prior\nto the first contract date, the commissioner may compute the applicable\nbond percent pursuant to item (i) of this clause. The applicable bond\npercent shall be expressed as a decimal to five places without rounding.\n g. Eligibility criteria for aid for refunding of bonds. (1) To be\neligible for any apportionment of aid pursuant to this subdivision for\napproved expenditures for the refunding of bonds to refinance school\nconstruction, reconstruction or purchase of existing structures or for\nexpenditures incidental to such refunding of bonds the following\nrequirements shall be met:\n (i) the refunding shall be in accordance with section 90.10 of the\nlocal finance law;\n (ii) the bonds to be refunded shall have been issued exclusively to\nfinance school construction, reconstruction or purchase of existing\nstructures;\n (iii) the issuance of refunding bonds shall result in a net present\nvalue savings to both the school district and the state, provided,\nhowever, that the gross dollar savings over the life of the bond shall\nexceed the approved fees and other charges of refinancing as defined in\nsubparagraph one of paragraph h of this subdivision, except in the case\nof the refunding of bonds with unpaid principal outstanding as of the\nfirst day of July, two thousand two subject to assumed amortization\npursuant to subparagraph four of paragraph e of this subdivision, for\nfacilities eligible for building aid, and for which the annual aid\napportionment payable in the two thousand two--two thousand three and\ntwo thousand three--two thousand four school years for approved\nexpenditures for debt service are subsequently reduced as a result of\nthe application of assumed amortization to such unpaid principal; and\n (iv) for any refunding of bonds for which a refunding bond resolution\nis approved after April first, nineteen hundred ninety-four, the board\nof education or trustees shall certify that the intention of the school\ndistrict to accept proposals for the refunding of bonds has been\nannounced in at least one regular public meeting of such board and that\nall such proposals received have been discussed in a second public\nmeeting of the board held no sooner than fourteen days after such\nannouncement.\n (2) For the purposes of subparagraph three of this paragraph, approved\nexpenditures for the refunding of bonds shall mean any amount included\nin the principal of the refunding bond issue of a school district, or of\nthe dormitory authority of the state of New York to refund obligations\nof a school district for purposes of subparagraph four of paragraph e of\nthis subdivision, that represents the unmatured interest on the bonds to\nbe refunded to and including either the date or dates such bonds were to\nmature or the date or dates set for redemption prior to their\nmaturities, plus the redemption premiums, if any, payable on the bonds\nto be refunded on the redemption date or dates, plus the approved fees\nand other charges of refinancing as defined in subparagraph one of\nparagraph h of this subdivision.\n (3) Approved expenditures for the refunding of bonds as defined in\nsubparagraph two of this paragraph shall be excluded from the\ncalculation of any ratio of allowable expense to principal that may be\nused to determine approved debt service expense.\n h. Additional apportionment of building aid for approved fees and\nother charges and expenses related to the issuance of refinancing bonds.\n(1) For the purposes of this subdivision approved fees and other charges\nof refinancing shall include the costs and expenses incidental to the\nissuance of refunding bonds by a school district, or by the dormitory\nauthority of the state of New York to refund obligations of a school\ndistrict for purposes of subparagraph four of paragraph e of this\nsubdivision, which are eligible for an apportionment pursuant to\nparagraph g of this subdivision, the costs of the development of the\nrefunding financial plan and of executing and performing the terms and\nconditions of the escrow contract and all fees and charges of the escrow\nholders.\n (2) Notwithstanding any inconsistent provisions of this subdivision,\nschool districts shall also be eligible for an apportionment pursuant to\nthis subdivision in an amount equal to the product of the aid ratio used\nfor building aid in the current year as defined in paragraph c of this\nsubdivision and the base year approved fees and other charges of\nrefinancing as defined in subparagraph one of this paragraph, but only\nto the extent such costs and expenses are not paid from the proceeds of\nthe refunding bonds and are not otherwise eligible for aid pursuant to\nthis subdivision, provided however, that in the case of the refunding of\nbonds subject to an assumed amortization pursuant to subparagraph four\nof paragraph e of this subdivision for facilities which were eligible\nfor building aid, provided that such refunding bonds are issued on or\nbefore the first day of July, two thousand five and for which the annual\naid apportionment payable in the two thousand two--two thousand three\nand/or two thousand three--two thousand four school years for approved\nexpenditures for debt service are subsequently reduced as a result of\nthe application of assumed amortization to unpaid principal outstanding\nas of July first, two thousand two, and further provided that the gross\ndollar savings over the life of the bond shall be less than the approved\nfees and other charges of refinancing as defined in subparagraph one of\nthis paragraph, such apportionment shall be equal to such base year\napproved fees and other charges of refinancing, but only to the extent\nsuch costs and expenses are not paid from the proceeds of the refunding\nbonds and are not otherwise eligible for aid pursuant to this\nsubdivision.\n i. Approved expenditures for debt service. (1) Bond anticipation\nnotes. Except as otherwise provided in subparagraph four of this\nparagraph, for purposes of the apportionment payable pursuant to this\nsubdivision in the nineteen hundred ninety-six--ninety-seven school year\nand thereafter to a school district other than to the city school\ndistrict of the city of New York, except for any project to which\nparagraph e of this subdivision applies, approved expenditures for debt\nservice on bond anticipation notes relating to the construction,\nacquisition, reconstruction, rehabilitation or improvement of any school\nbuilding, including but not limited to the balance of principal\noutstanding as of July first, nineteen hundred ninety-six which was\nfunded during the nineteen hundred ninety-five--ninety-six school year\nfrom proceeds of the sale of bond anticipation notes by a school\ndistrict, shall mean actual approved expenditures for principal and\ninterest related to the financing of a school construction project\nthrough bond anticipation notes; except that:\n (i) such expenditures shall not include expenditures for principal on\nsuch notes during the first twenty-three months following the original\nissuance of such notes; and\n (ii) such expenditures shall not include expenditures for principal or\ninterest on bond anticipation notes issued or reissued after the\nissuance of a certificate of substantial completion for such project, or\nexpenditures for principal made during the school year in excess of the\nminimum principal payment required under the local finance law.\n (2) Bonds and capital notes. (i) For purposes of the apportionment\npayable pursuant to this subdivision in the nineteen hundred\nninety-six--ninety-seven school year and thereafter to a school district\nother than to the city school district of the city of New York, approved\nexpenditures for debt service on bonds, capital notes and any other\nlong-term local obligations relating to the construction, acquisition,\nreconstruction, rehabilitation or improvement of any school building,\nshall mean actual approved expenditures for principal and interest\nrelated to the financing of a school construction project through such\nlocal obligations except as provided pursuant to clause (ii) of this\nsubparagraph or subparagraph four of this paragraph or paragraph e of\nthis subdivision; provided that, to be eligible for aid on debt service\npursuant to this subdivision, such bonds, capital notes or other local\nobligations issued on or after August first, nineteen hundred\nninety-six, or, in the case of a small city school district, on or after\nNovember fifteenth, nineteen hundred ninety-six, shall provide for\nsubstantially level debt service or principal as defined in paragraph d\nof section 21.00 of the local finance law; and\n (A) be amortized for a period of not less than fifteen years,\nincluding any period of amortization on related bond anticipation notes,\nin the case of local obligations issued to finance new construction and\nthe purchase of existing structures; or\n (B) be amortized for a period of not less than ten years, including\nany period of amortization on related bond anticipation notes, in the\ncase of local obligations issued to finance the reconstruction,\nrehabilitation or improvement of existing school buildings.\n (ii) Notwithstanding any inconsistent provisions of this clause, any\nactual principal or interest expenditures related to the issuance of a\nlocal obligation to finance new construction for a term of less than\nfifteen years or reconstruction for a term of less than ten years, as\nspecified in clause (i) of this subparagraph, shall not be used in the\ncalculation of the apportionment payable pursuant to this subdivision,\nprovided, however, that aidable approved expenditures for debt service\nshall be calculated pursuant to the provisions of this clause, as\nfollows:\n (A) for new construction and the purchase of existing structures,\ncurrent year approved expenditures for debt service shall mean\nexpenditures for principal and interest expense that would be incurred\nduring the current year based on an assumed amortization for a period of\nfifteen years, or the actual term of the obligation issued by the school\ndistrict, whichever is greater, of any outstanding principal and/or\nprincipal payments not previously aided at the time of issue of the\nobligation that represents costs approved by the commissioner including\nany period of amortization on related bond anticipation notes. Such\nassumed amortization shall commence with the date of the award of a\ngeneral contract by the school district for such new construction or\npurchase, the date the district was placed on assumed amortization by\nthe commissioner, or the date upon which the district selected an\nassumed amortization pursuant to subparagraph four of this paragraph,\nwhichever shall last occur, and shall be based on an assumed rate of\nannual interest applied to such amortization, as determined by the\ncommissioner pursuant to subparagraph three of this paragraph for the\nmonth in which a general contract is awarded for such project; and\n (B) for reconstruction, rehabilitation or improvement of existing\nschool buildings, current year approved expenditures for debt service\nshall mean expenditures for principal and interest expense that would be\nincurred during the current year based on an assumed amortization for a\nperiod of ten years, or the actual term of the obligation issued by the\nschool district, whichever is greater, of any outstanding principal\nand/or principal payments not previously aided that represents costs\napproved by the commissioner including any period of amortization on\nrelated bond anticipation notes. Such assumed amortization shall\ncommence with the date of the award of a general contract by the school\ndistrict for such new construction or purchase, the date the district\nwas placed on actual amortization by the commissioner, or the date upon\nwhich the district selected an assumed amortization pursuant to\nsubparagraph four of this paragraph, whichever shall last occur, and\nshall be based on an assumed rate of annual interest applied to such\namortization, as determined by the commissioner pursuant to subparagraph\nthree of this paragraph for the month in which a general contract is\nawarded for such project.\n (3) By the fifteenth day of each month, beginning on August fifteenth,\nnineteen hundred ninety-six, the commissioner shall determine the\nprevailing interest rate for the preceding month based on a nationally\nrecognized and accepted index of municipal bond yields reported for such\npreceding month, in accordance with a methodology prescribed by the\ncommissioner and approved by the director of the budget.\n (4) Notwithstanding any other provision of this paragraph to the\ncontrary, in the case of projects eligible for an apportionment pursuant\nto subparagraph one of this paragraph during the nineteen hundred\nninety-six--ninety-seven school year, and projects of small city school\ndistricts whether or not eligible for such an apportionment during such\nschool year, for the purpose of the apportionment payable pursuant to\nthis subdivision or subdivision six-b of this section during the\nnineteen hundred ninety-six--ninety-seven school year and thereafter to\na school district other than to the city school district of the city of\nNew York, for the construction, acquisition, reconstruction,\nrehabilitation or improvement of a school building, such school district\nshall have the option of selecting to receive aid based on actual\nexpenditures pursuant to subparagraph one or clause (i) of subparagraph\ntwo of this paragraph; or based on an assumed amortization pursuant to\nclause (ii) of subparagraph two of such paragraph. Such selection shall\nbe made on or before the time of submission of a project to the\ncommissioner for final approval or November fifteenth, nineteen hundred\nninety-seven, whichever shall occur later. Provided, however, any such\nschool district selecting to receive aid based on actual expenditures\npursuant to subparagraph one or clause (i) of subparagraph two of this\nparagraph, but not meeting all requirements of such provisions, shall\nhave their aid for debt service computed under an assumed amortization\npursuant to clause (ii) of subparagraph two of this paragraph, and\nprovided further that any adjustments resulting from a required\ncomputation under clause (ii) of subparagraph two of this paragraph\nshall apply to the next payment due for such project.\n (5) Notwithstanding any inconsistent provisions of this paragraph, for\nthe purpose of calculating an apportionment pursuant to this\nsubdivision:\n (i) current approved expenditures for debt service for energy\nperformance contracts authorized pursuant to section 9-103 of the energy\nlaw shall mean approved debt service incurred by a school district under\nsuch contract during the current school year related to the financing of\nsuch construction, acquisition, reconstruction, rehabilitation or\nimprovement of any school building, provided that as a condition of\neligibility for aid:\n A. The amortization period shall not exceed the term of the energy\nperformance contract.\n B. Any state building aid attributable to such project shall be\nexcluded in determining the cost savings under the energy performance\ncontract.\n C. The energy performance contractor shall guarantee recovery of\ncontract costs from energy savings realized by the school district\nduring the term of the energy performance contract, which shall not\nexceed eighteen years.\n (ii) notwithstanding any inconsistent provisions of this paragraph,\nfor aid payable in the two thousand two--two thousand three school year\nand thereafter, approved expenditures for debt service for energy\nperformance contracts shall be based on assumed amortization where\nrequired by paragraph e of this subdivision.\n (iii) current year approved expenditures for debt service for the\npurchase of computer equipment shall mean expenditures for principal and\ninterest expense incurred by a school district during the current year\nfor financing of the purchase of computer equipment eligible for aid\npursuant to paragraph b of this subdivision, provided that the payment\nof aid shall be based on an assumed period of amortization which shall\nequal the period of probable usefulness applicable to the acquisition of\nsuch equipment under section 11.00 of the local finance law and on an\nassumed rate of annual interest determined pursuant to subparagraph\nthree of this paragraph for the month in which the purchase contract was\nexecuted; and\n (iv) current year approved expenditures for debt service for any other\nexpenditures that are aidable pursuant to this subdivision and involve\nan object or purpose for which the period of probable usefulness under\nsection 11.00 of the local finance law is less than ten years shall mean\nexpenditures for principal and interest expense incurred by a school\ndistrict during the current year for the contracting of indebtedness for\nsuch object or purpose, provided that the payment of aid shall be based\non an assumed period of amortization equal to such period of probable\nusefulness and on an assumed rate of annual interest determined pursuant\nto subparagraph three of this paragraph for the month in which the\nfinancing agreement was executed.\n j. Assumed amortization for capital outlays. For aid payable in the\ntwo thousand three--two thousand four school year and thereafter, the\napportionment to a school district for approved expenditures for capital\noutlays from its general fund, capital fund or reserved funds pursuant\nto this subdivision shall be based upon an assumed amortization\nestablished pursuant to the applicable provisions of subparagraph two,\nthree, or four of paragraph e of this subdivision, as modified by this\nparagraph, whether or not the school district issues debt for such\nexpenditures. Notwithstanding any provisions of subparagraph two, three,\nor four of paragraph e of this subdivision to the contrary:\n (1) For approved expenditures for capital outlay incurred by the city\nschool district of the city of New York on or after July first, two\nthousand two that are related to projects for which a general\nconstruction contract was first awarded by the school construction\nauthority of the city of New York, or by another body or official\ndesignated by law, prior to the first day of July, two thousand two,\nsuch amortization shall commence (i) eighteen months after January\nfirst, two thousand three; or (ii) on the date of receipt by the\ncommissioner of a certification by the district that a general\nconstruction contract has been awarded for such project, whichever is\nlater; and the quotient, calculated to the nearest whole dollar without\nrounding, of (A) the positive remainder of the approved expenditures of\nsuch project to be funded through capital outlay less the total amount\nof approved expenditures for capital outlay incurred before July first,\ntwo thousand two, divided by (B) the positive remainder, computed to the\nnearest year without rounding, of the new term of the assumed\namortization established pursuant to item (ii) of clause (b) of\nsubparagraph two of paragraph e of this subdivision as of July first,\ntwo thousand three, less twelve months shall be deemed to be the current\nyear approved expenditures for debt service for the purposes of such\nparagraph.\n (2) Approved expenditures for capital outlay incurred by the city\nschool district of the city of New York that are related to projects for\nwhich a general construction contract was first awarded on or after the\nfirst day of July, two thousand two, shall be deemed approved\nexpenditures for debt service included in the assumed amortization for\nthe project pursuant to subparagraph two of paragraph e of this\nsubdivision.\n (3) For approved expenditures for capital outlay incurred by a school\ndistrict other than the city school district of the city of New York on\nor after July first, two thousand two that are related to projects\napproved by the commissioner prior to the first day of July, two\nthousand two, such amortization shall commence: (i) eighteen months\nafter January first, two thousand three; or (ii) on the date of receipt\nby the commissioner of a certification by the district that a general\nconstruction contract has been first awarded for such project by the\ndistrict, whichever is later, and the quotient, calculated to the\nnearest whole dollar without rounding, of (A) the positive remainder of\nthe approved cost of such project to be funded through capital outlay\nless the total amount of approved expenditures for capital outlay\nincurred before July first, two thousand two, divided by (B) the\npositive remainder, computed to the nearest year without rounding, of\nthe remaining maximum useful life of the project as determined by the\ncommissioner pursuant to item (i) of clause (a) of subparagraph four of\nparagraph e of this subdivision as of July first, two thousand one, less\ntwelve months, shall be deemed to be the current year approved\nexpenditures for debt service for the purposes of such paragraph.\n (4) Approved expenditures for capital outlay incurred by a school\ndistrict other than the city school district of the city of New York\nthat are related to projects approved by the commissioner on or after\nthe first day of July, two thousand two, shall be deemed approved\nexpenditures for debt service included in an assumed amortization for\nthe project pursuant to subparagraph three of paragraph e of this\nsubdivision.\n k. Final cost report penalties. (1) All acts done and proceedings\nheretofore had and taken, or caused to be had and taken, by school\ndistricts and by all its officers or agents relating to or in connection\nwith final building cost reports required to be filed with the\ncommissioner for approved building projects for which a certificate of\nsubstantial completion was issued on or after April first, nineteen\nhundred ninety-five, and where a final cost report was not submitted by\nJune thirtieth of the school year in which the certificate of\nsubstantial completion of the project was issued by the architect or\nengineer, or six months after issuance of such certificate, whichever\nwas later, and all acts incidental thereto are hereby legalized,\nvalidated, ratified and confirmed, notwithstanding any failure to comply\nwith the approval and filing provisions of the education law or any\nother law or any other statutory authority, rule or regulation, in\nrelation to any omission, error, defect, irregularity or illegality in\nsuch proceedings had and taken.\n (2) The commissioner is hereby directed to consider the approved costs\nof the aforementioned projects as valid and proper obligations of such\nschool districts and shall not recover on or after July first, two\nthousand thirteen any penalty arising from the late filing of a final\ncost report, provided that any amounts already so recovered on or after\nJuly first, two thousand thirteen shall be deemed a payment of moneys\ndue for prior years pursuant to paragraph c of subdivision five of\nsection thirty-six hundred four of this part and shall be paid to the\nappropriate district pursuant to such provision, provided that:\n (a) such school district submitted the late or missing final building\ncost report to the commissioner;\n (b) such cost report is approved by the commissioner;\n (c) all state funds expended by the school district, as documented in\nsuch cost report, were properly expended for such building project in\naccordance with the terms and conditions for such project as approved by\nthe commissioner; and\n (d) the failure to submit such report in a timely manner was an\ninadvertent administrative or ministerial oversight by the school\ndistrict, and there is no evidence of any fraudulent or other improper\nintent by such district.\n 6-a. Additional apportionments of building aid for school districts\neducating pupils residing on Indian reservations. In addition to the\napportionments made to a school district under the provisions of\nsubdivision six of this section, the commissioner is hereby authorized\nto apportion to any school district, which the commissioner deems to be\nproviding educational services for a significant number of pupils\nresiding on an Indian reservation, an amount calculated by the\ncommissioner to represent the actual per pupil cost within the cost\nallowance assigned to Indian pupils as the contribution of the state on\nbehalf of pupils residing on an Indian reservation. Such apportionment\nshall be payable after approval by the commissioner of final plans for a\nconstruction project approved by the commissioner for such purpose. Any\nsuch apportionment shall be made upon such terms and conditions as the\ncommissioner shall approve.\n 6-b. Building aid for joint facilities. a. Two or more school\ndistricts eligible for operating aid pursuant to this section, other\nthan a city school district in a city with one hundred twenty-five\nthousand inhabitants or more, that enter into an agreement in accordance\nwith section one hundred nineteen-o of the general municipal law and\nthis subdivision, may receive building aid pursuant to this subdivision\nfor approved expenditures for the construction or reconstruction of one\nor more single site joint facilities. To be eligible for such aid, the\ngeneral contracts for the project shall have been awarded on or after\nJuly first, nineteen hundred ninety-three, and the project and joint\nagreement shall have been approved by the commissioner. For\nparticipating school districts in which the school budget is subject to\nvoter approval, the joint agreement shall be subject to voter approval.\n b. To be eligible for building aid for the joint facility, the joint\nagreement shall designate the board of education of the school district\nin which such single site joint facility will be located as the lead\ndistrict, provided that where such facility will occupy adjoining sites\nin more than one participating district any district in which a part of\nthe facility is situated may be designated as the lead district.\nNotwithstanding any other provision of law, the lead district shall be\nauthorized to contract indebtedness for the purpose of the joint project\npursuant to the local finance law as if the entire project was conducted\nsolely by the lead district. The joint agreement shall designate the\ndistrict or districts that will operate, maintain and/or manage the\njoint facility. The lead district shall serve as fiscal agent for all\nparticipating districts for the purpose of claiming and receiving\nbuilding aid pursuant to subdivision six of this section. The joint\nagreement shall include a lease agreement between the lead district and\nall other participating districts whereby all parties agree to lease the\nfacility for a term not less than the period within which all bonds or\nnotes issued to finance the project will mature. Participating districts\nshall not be eligible for an apportionment pursuant to any provision of\nthis chapter for any lease expense incurred for the joint facility and\nsuch expense shall not be included in the approved operating expense of\nany such district, provided, however, that nothing shall prohibit the\ninclusion of a district's share of the net administrative, operation and\nmaintenance costs of the joint project in the district's approved\noperating expense. The joint agreement shall provide for a credit of the\nstate aid received by the lead district for the joint project against\nthe expenses of such project and shall provide a method of allocating\nthe net cost of the joint facility to the participating districts,\ndistributing (i) the gross cost based on each district's share of the\nuse of the facility, and (ii) the state aid based on each district's aid\nratio and use-share of the aidable expense.\n c. Upon approval of the joint agreement, the lead district shall be\neligible for an apportionment pursuant to subdivision six of this\nsection as if the joint project was conducted solely by such lead\ndistrict; provided, however, that the building aid ratio used in\ncomputing such aid shall be the sum of the product for each of the\nparticipating districts of the district's building aid ratio selected\npursuant to paragraph c of subdivision six of this section for aid\npayable in the current year multiplied by the district's share of the\nuse of the facility.\n d. Where the lead district reorganizes with some or all other\ndistricts participating in the joint agreement subsequent to approval of\nthe joint agreement, such reorganized district shall be eligible for\nreorganization incentive aid pursuant to subparagraph one of paragraph c\nas modified by paragraph i, both of subdivision fourteen of this section\nfor expenditures for any debt service for indebtedness outstanding after\nthe effective date of such reorganization that were incurred for the\nfinancing of construction of the joint facility so long as such facility\ncontinues to be used by such reorganized district, as if the joint\nfacility had been constructed by the reorganized district subsequent to\nreorganization.\n e. Notwithstanding the provisions of section thirty-six hundred nine-a\nof this article, aid for joint projects shall be paid in accordance with\na schedule established by the commissioner and approved by the director\nof the budget.\n 6-c. a. Building aid for metal detectors, and safety devices for\nelectrically operated partitions, room dividers and doors. In addition\nto the apportionments payable to a school district pursuant to\nsubdivision six of this section, the commissioner is hereby authorized\nto apportion to any school district additional building aid pursuant to\nthis subdivision for its approved expenditures in the base year for the\npurchase of stationary metal detectors, security cameras, safety devices\nfor electrically operated partitions and room dividers required pursuant\nto section four hundred nine-f of this chapter, or other security\ndevices approved by the commissioner that increase the safety of\nstudents and school personnel, provided, however, that funds apportioned\nto school districts pursuant to this section shall not supplant funds\nfor existing district expenditures or for existing contractual\nobligations of the district for stationary metal detectors, security\ncameras, partition and room divider safety devices, or security devices.\nPortable or hand held metal detectors shall not be eligible for aid\npursuant to this subdivision. Such additional aid shall equal the\nproduct of the building aid ratio computed for use in the current year\npursuant to paragraph c of subdivision six of this section and the\nactual approved expenditures incurred in the base year pursuant to this\nsubdivision, provided that the limitations on cost allowances prescribed\nby paragraph a of subdivision six of this section shall not apply. The\ncommissioner shall annually prescribe a special cost allowance for metal\ndetectors, and security cameras, and the approved expenditures shall not\nexceed such cost allowance. The commissioner shall annually prescribe a\nspecial cost allowance for partition and room divider safety devices,\nand the approved expenditures shall not exceed such cost allowance.\n b. For projects approved by the commissioner authorized to receive\nadditional building aid pursuant to this subdivision for the purchase of\nstationary metal detectors, security cameras or other security devices\napproved by the commissioner that increase the safety of students and\nschool personnel, provided that for purposes of this paragraph such\nother security devices shall be limited to electronic security systems\nand hardened doors, and provided that for projects approved by the\ncommissioner on or after the first day of July two thousand thirteen\nsuch additional aid shall equal the product of (i) the building aid\nratio computed for use in the current year pursuant to paragraph c of\nsubdivision six of this section plus ten percentage points, except that\nin no case shall this amount exceed one hundred percent, and (ii) the\nactual approved expenditures incurred in the base year pursuant to this\nsubdivision, provided that the limitations on cost allowances prescribed\nby paragraph a of subdivision six of this section shall not apply, and\nprovided further that any projects aided under this paragraph must be\nincluded in a district's school safety plan. The commissioner shall\nannually prescribe a special cost allowance for metal detectors, and\nsecurity cameras, and the approved expenditures shall not exceed such\ncost allowance.\n 6-e. Additional apportionment of building aid for building condition\nsurveys of school buildings. In addition to the apportionments payable\nto a school district pursuant to subdivision six of this section, the\ncommissioner is hereby authorized to apportion to any school district\nadditional building aid in accordance with this subdivision for its\napproved expenses in the base year for building condition surveys of\nschool buildings that are conducted pursuant to this subdivision and\nsubdivision four of section thirty-six hundred forty-one of this\narticle. The amount of such apportionment shall equal the product of the\nbuilding aid ratio defined pursuant to paragraph c of subdivision six of\nthis section and the actual approved expenses incurred by the district\nin the base year for each school building so inspected, provided that\nthe amount of such apportionment shall not exceed the building condition\nsurvey aid ceiling. For surveys conducted in the nineteen hundred\nninety-eight--ninety-nine school year, the building condition aid\nceiling shall be twenty cents gross per square foot of floor area. For\nsurveys conducted in the nineteen hundred ninety-nine--two thousand\nschool year and thereafter, the inspection aid ceiling shall be twenty\ncents gross per square foot of floor area, plus an amount computed by\nthe commissioner in accordance with regulations adopted for such\npurpose, on the basis of an index number reflecting changes in the costs\nof labor and materials from July first, nineteen hundred ninety-eight.\n 6-f. Additional apportionment of building aid for certain projects. a.\nIn addition to the apportionment payable to a school district pursuant\nto subdivision six of this section, the commissioner is hereby\nauthorized to apportion to any school district additional building aid\nin the amount equal to the product of its approved expenditures in the\nbase year for capital outlays from the district's general fund, capital\nfund or reserved funds that are incurred on or after July first, two\nthousand two for an eligible school construction project as defined in\nparagraph b of this subdivision, and the district's applicable building\naid ratio as defined pursuant to paragraph c of subdivision six of this\nsection. Approved expenditures for capital outlays for eligible school\nconstruction projects that are eligible for an apportionment pursuant to\nthis subdivision shall not be eligible for aid pursuant to subdivision\nsix of this section.\n b. For the purposes of this subdivision, an "eligible school\nconstruction project" shall mean a school construction project that is\nentirely funded from capital outlays and:\n (1) has a total project cost of one hundred thousand dollars or less;\nprovided however, that for any district, no more than one project shall\nbe eligible pursuant to this subparagraph for an apportionment within\nthe same school year; and/or\n (2) is a construction emergency project to remediate emergency\nsituations which arise in public school buildings and threaten the\nhealth and/or safety of building occupants, as a result of the\nunanticipated discovery of asbestos or other hazardous substances during\nconstruction work on a school or significant damage caused by a fire,\nsnow storm, ice storm, excessive rain, high winds, flood or a similar\ncatastrophic event which results in the necessity for immediate repair.\n 6-g. Charter schools facilities aid. a. The city school district of\nthe city of New York, upon documenting that it has incurred total\naggregate expenses of forty million dollars or more pursuant to\nsubparagraph five of paragraph (e) of subdivision three of section\ntwenty-eight hundred fifty-three of this chapter, shall be eligible for\nan apportionment pursuant to this subdivision for its annual approved\nexpenditures for the lease of space for charter schools incurred in the\nbase year in accordance with paragraph (e) of subdivision three of\nsection twenty-eight hundred fifty-three of this chapter.\n b. The apportionment shall equal the product of (1) the sum of:\n for aid payable for expenses incurred pursuant to subparagraph five of\nparagraph (e) of subdivision three of section twenty-eight hundred\nfifty-three of this chapter where the charter school prevails on appeal,\nthe annual approved expenses incurred by the city school district\npursuant to such subparagraph five multiplied by\n (2) six-tenths.\n c. For purposes of this subdivision, the approved expenses\nattributable to a lease by a charter school of a privately owned site\nshall be the lesser of the actual rent paid under the lease or the\nmaximum cost allowance established by the commissioner for leases\naidable under subdivision six of this section.\n d. Notwithstanding any provision of law to the contrary, amounts\napportioned pursuant to this subdivision shall not be included in: (1)\nthe allowable growth amount computed pursuant to paragraph dd of\nsubdivision one of this section, (2) the preliminary growth amount\ncomputed pursuant to paragraph ff of subdivision one of this section,\nand (3) the allocable growth amount computed pursuant to paragraph gg of\nsubdivision one of this section, and shall not be considered, and shall\nnot be available for interchange with, general support for public\nschools.\n 6-h. Building aid for testing and filtering of potable water systems\nfor lead contamination. In addition to the apportionments payable to a\nschool district pursuant to subdivision six of this section, the\ncommissioner is hereby authorized to apportion to any school district\nadditional building aid pursuant to this subdivision for its approved\nexpenditures, otherwise ineligible for building aid, in the base year\nfor the testing of potable water systems required pursuant to section\neleven hundred ten of the public health law, provided that such expenses\nfor testing of potable water systems are not reimbursable from another\nstate or federal source. The commissioner is also authorized to\napportion to any school district additional building aid pursuant to\nthis subdivision for its approved expenditures, otherwise ineligible for\nbuilding aid, in the base year for the installation of filters and/or\nother effective remedial measures for immediate remediation in cases\nwhere a finding of lead contamination is made pursuant to such section\nand verified by confirmatory sampling, provided that the cost of\ninstallation of such filters and/or other effective remedial measures\nshall be deemed an approved expenditure only if (i) such installation\nand/or other effective remedial measures have been approved or reviewed\nby a professional with expertise in the field of water quality and\nremediation and (ii) such cost is incurred prior to July first, two\nthousand nineteen. Such aid shall equal the product of the building aid\nratio defined pursuant to paragraph c of subdivision six of this section\nand the actual approved expenditures incurred in the base year pursuant\nto this subdivision. Commencing in the two thousand nineteen--two\nthousand twenty school year and every year thereafter, additional\nbuilding aid pursuant to this subdivision shall include approved\nexpenses for testing of potable water systems for lead contamination\npursuant to section eleven hundred ten of the public health law,\nprovided that such expenses for testing of potable water systems are not\nreimbursable from another state or federal source.\n 6-i. Building aid and the New York state energy research and\ndevelopment authority P-12 schools: clean green schools initiative. 1.\nFor aid payable in the school years two thousand twenty-two--two\nthousand twenty-three and thereafter, notwithstanding any provision of\nlaw to the contrary, the apportionment to any district under subdivision\nsix, six-a, six-b, six-c, six-e, six-f, or six-h of this section for\ncapital outlays for school building projects for energy efficiency shall\nnot exclude grants authorized pursuant to the New York state energy\nresearch and development authority P-12 schools: clean green schools\ninitiative from aidable expenditures, provided that the sum of\napportionments for these projects calculated pursuant to subdivision\nsix, six-a, six-b, six-c, six-e, six-f, or six-h of this section and\nsuch grants shall not exceed the actual project expenditures.\n 2. The New York state energy research and development authority shall\nprovide a list of energy efficiency grants awarded to each school\ndistrict to the commissioner no later than one month prior to the end of\neach calendar year and each school year. This list shall include the\ncapital construction project or projects funded by the grants, the award\namounts of each individual project grant, the district receiving such\ngrants, the schools receiving such grants, the date on which the grant\nwas received, and any other information necessary for the calculation of\naid pursuant to subdivision six, six-a, six-b, six-c, six-e, six-f, or\nsix-h of this section.\n 7. Apportionment for pupil transportation. a. In addition to the\nforegoing apportionment, there shall be apportioned to any school\ndistrict for pupil transportation, the lesser of ninety per centum or\nthe state share of its approved transportation expense for the base\nyear. The state share shall equal the sum of the transportation sparsity\nadjustment and the transportation aid ratio, but not less than six and\none-half percent. The transportation aid ratio shall equal the greater\nof (i) the product of one and two hundred sixty-three thousandths\nmultiplied by the state sharing ratio, (ii) an aid ratio computed by\nsubtracting from one and one hundredth the product computed to three\ndecimals without rounding obtained by multiplying the resident weighted\naverage daily attendance wealth ratio by forty-six percent, where such\naid ratio shall be expressed as a decimal carried to three places\nwithout rounding or (iii) excluding cities with a population of more\nthan one million, an aid ratio computed by subtracting from one and one\nhundredth the product computed to three decimal places without rounding\nobtained by multiplying the number computed to three decimals without\nrounding obtained when the quotient of actual valuation of a school\ndistrict, as defined in paragraph c of subdivision one of this section,\ndivided by the sum of the resident public school district enrollment,\nthe resident nonpublic school district enrollment and the additional\npublic school enrollment of the school district for the year prior to\nthe base year is divided by the statewide average actual valuation per\nthe sum of such total resident public school district enrollment,\nnonpublic school district enrollment and additional public school\nenrollment of all school districts eligible for an apportionment\npursuant to this section except central high school districts as\ncomputed by the commissioner using the latest single year actual\nvaluation computed under paragraph c of subdivision one of this section,\nby forty-six percent, where such ratio shall be expressed as a decimal\ncarried to three decimal places without rounding. The computation of\nsuch statewide average shall include the actual valuation of all school\ndistricts eligible for an apportionment pursuant to this section except\ncentral high school districts. The transportation sparsity adjustment\nshall equal the quotient of: the positive remainder of twenty-one minus\nthe district's public school enrollment for the year prior to the base\nyear per square mile, divided by three hundred seventeen and\neighty-eight hundredths. Approved transportation expense shall be the\nsum of the approved transportation operating expense and the approved\ntransportation capital, debt service and lease expense of the district.\nApproved transportation expense shall not be aidable pursuant to section\nnineteen hundred fifty of this chapter.\n b. (1) For the purposes of this apportionment, approved transportation\noperating expense shall be the actual expenditure incurred by a school\ndistrict and approved by the commissioner (i) for those items of\ntransportation operating expense allowable under subdivision one of\nsection thirty-six hundred twenty-three-a of this article for regular\naidable transportation of pupils as such terms are defined in sections\nthirty-six hundred twenty-one and thirty-six hundred twenty-two-a of\nthis article, and (ii) for those items of transportation operating\nexpense allowable under subdivision one of section thirty-six hundred\ntwenty-three-a of this article for the transportation required or\nauthorized pursuant to article eighty-nine of this chapter, and (iii)\nfor providing monitors on school buses for students with disabilities,\nand (iv) for transportation operating expenses allowable under section\nthirty-six hundred twenty-three-a of this article for the transportation\nof homeless children authorized by paragraph c of subdivision four of\nsection thirty-two hundred nine of this chapter, provided that the total\napproved cost of such transportation shall not exceed the amount of the\ntotal cost of the most cost-effective mode of transportation.\n (2) Notwithstanding any inconsistent provisions of this article, in\ncomputing the apportionment payable to a school district in a city with\na population in excess of one million inhabitants pursuant to this\nsubdivision, approved transportation expense for public service\ntransportation shall not include any expenditures to the New York City\nMetropolitan Transportation Authority for public service transportation\nnor shall such expense be included in approved operating expense.\n c. For the purposes of computing this apportionment for the two\nthousand five--two thousand six school year and thereafter, approved\ntransportation capital, debt service, and lease expense shall be the\namount computed based upon an assumed amortization determined pursuant\nto paragraph e of this subdivision for an expenditure incurred by a\nschool district and approved by the commissioner for those items of\ntransportation capital, debt service and lease expense allowable under\nsubdivision two of section thirty-six hundred twenty-three-a of this\narticle for: (i) the regular aidable transportation of pupils, as such\nterms are defined in sections thirty-six hundred twenty-one and\nthirty-six hundred twenty-two-a of this article, (ii) the transportation\nof children with disabilities pursuant to article eighty-nine of this\nchapter, and (iii) the transportation of homeless children pursuant to\nparagraph c of subdivision four of section thirty-two hundred nine of\nthis chapter, provided that the total approved cost of such\ntransportation shall not exceed the amount of the total cost of the most\ncost-effective mode of transportation. Approvable expenses for the\npurchase of school buses shall be limited to the actual purchase price,\nor the expense as if the bus were purchased under state contract,\nwhichever is less. If the commissioner determines that no comparable bus\nwas available under state contract at the time of purchase, the\napprovable expenses shall be the actual purchase price or the state wide\nmedian price of such bus in the most recent base year in which such\nmedian price was established with an allowable year to year CPI increase\nas defined in subdivision fourteen of section three hundred five of this\nchapter; whichever is less. Such median shall be computed by the\ncommissioner for the purposes of this subdivision.\n d. In determining approved transportation operating expense for\ndistrict-owned transportation and approved transportation capital, debt\nservice and lease expense pursuant to paragraphs b, c and e of this\nsubdivision and part two of this article, the commissioner shall make a\ndeduction from the total transportation expense for the transportation\nof nonallowable pupils, and for that portion of the total annual mileage\nof district-owned school buses that is not aidable because it is not\nincluded in the total annual allowable mileage as defined in section\nthirty-six hundred twenty-one of this article, provided that such\ncalculations shall be made pursuant to regulations of the commissioner,\nand further provided that such regulations shall provide for an\nexclusion of pupil miles for transportation provided on a\nspace-available basis to pupils attending an approved universal\nprekindergarten program pursuant to section thirty-six hundred two-e of\nthis article that does not result in additional transportation costs.\n e. In determining approved transportation capital, debt service and\nlease expense for aid payable in the two thousand five--two thousand six\nschool year and thereafter, the commissioner, after applying the\nprovisions of paragraph c of this subdivision to such expense, shall\nestablish an assumed amortization pursuant to this paragraph to\ndetermine the approved capital, debt service and lease expense of the\nschool district that is aidable in the current year, whether or not the\nschool district issues debt for such expenditures, subject to any\ndeduction pursuant to paragraph d of this subdivision. Such assumed\namortization shall be for a period of five years, and for the two\nthousand twenty-two--two thousand twenty-three school year and\nthereafter such assumed amortization for zero-emission school buses as\ndefined in section thirty-six hundred thirty-eight of this article and\nrelated costs pursuant to paragraph f of subdivision two of section\nthirty-six hundred twenty-three-a of this article shall be for a period\nof eight years, and shall commence twelve months after the school\ndistrict enters into a purchase contract or lease of the school bus,\ncharging station, hydrogen fueling station, or equipment, or a general\ncontract for the construction, reconstruction, lease or purchase of a\ntransportation storage facility or site in an amount less than ten\nthousand dollars. Such assumed amortization shall provide for equal\nsemiannual payments of principal and interest based on an assumed\ninterest rate established by the commissioner pursuant to this\nparagraph. By the first day of September of the current year commencing\nwith the two thousand five--two thousand six school year, each school\ndistrict shall provide to the commissioner in a format prescribed by the\ncommissioner such information as the commissioner shall require for all\ncapital debt incurred by such school district during the preceding\nschool year for expenses allowable pursuant to subdivision two of\nsection thirty-six hundred twenty-three-a of this article. Based on such\nreported amortizations and a methodology prescribed by the commissioner\nin regulations, the commissioner shall compute an assumed interest rate\nthat shall equal the average of the interest rates applied to all such\ndebt issued during the preceding school year. The assumed interest rate\nshall be the interest rate of each such school district applicable to\nthe current year for the purposes of this paragraph and shall be\nexpressed as a decimal to five places rounded to the nearest eighth of\none-one hundredth.\n 8. a. Program approval requirements. Any school district receiving an\nadditional apportionment pursuant to subdivision ten of this section for\npupils in career education programs or a payment in lieu of such\napportionment or having a public excess cost aid setaside pursuant to\nsubdivision four of this section shall use the total funds attributable\nto such pupils for locally administered programs for such pupils in\naccordance with regulations issued by the commissioner. Such regulations\nshall provide for the use of such funds in the manner determined by the\ncommissioner to be the most educationally advantageous for such pupils.\nThe commissioner shall require the submission of such reports as are\nnecessary to assure accountability for the use of such funds. A district\nwhich spends any part of its total annual apportionment attributable to\nsuch pupils in an unauthorized manner in the base year shall have its\ncurrent year apportionment reduced by the amount of such unauthorized\nexpenditures in the base year.\n b. District plans of service. Any school district receiving an\nadditional apportionment pursuant to subdivision ten of this section for\npupils in career education programs or a payment in lieu of such\napportionment or having a public excess cost aid setaside pursuant to\nsubdivision four of this section shall keep on file and make available\nfor public inspection and review by the commissioner an acceptable plan\nof service describing the student outcomes expected from implementation\nof the proposed plan, provided that such plan may be incorporated into a\nschool district's district-wide comprehensive plan. The plan of service\nof a school district receiving an additional apportionment pursuant to\nthis section for pupils with disabilities shall also describe how such\ndistrict intends to ensure that all instructional materials to be used\nin the schools of such district will be made available in a usable\nalternative format for each student with a disability and for each\nstudent who is a qualified individual with a disability, at the same\ntime as such instructional materials are available to non-disabled\nstudents, provided that such plan may incorporate by reference the\nalternative format plans developed pursuant to subdivision twenty-nine-a\nof section sixteen hundred four, subdivision four-a of section seventeen\nhundred nine, subdivision seven-a of section twenty-five hundred three\nor subdivision seven-a of section twenty-five hundred fifty-four of this\nchapter. Such plans shall be in a form prescribed by the commissioner,\nand except as heretofore provided, shall have the content prescribed by\nthe commissioner. The commissioner may, from time to time, require\namendments of such plans as deemed to be necessary and appropriate to\nfurther the educational welfare of the pupils involved.\n 9. Aid for conversion to full day kindergarten. School districts may\nmake available full day kindergarten programs for all children wishing\nto attend such programs.\n a. For aid payable in the two thousand seven--two thousand eight\nschool year and thereafter, school districts which provided any half-day\nkindergarten programs or had no kindergarten programs in the nineteen\nhundred ninety-six--ninety-seven school year and in the base year, and\nwhich have not received an apportionment pursuant to this paragraph in\nany prior school year, shall be eligible for aid equal to the product of\nthe district's selected foundation aid calculated pursuant to\nsubdivision four of this section multiplied by the positive difference\nresulting when the full day kindergarten enrollment of children\nattending programs in the district in the base year is subtracted from\nsuch enrollment in the current year.\n b. Notwithstanding the provisions of paragraph a of this subdivision,\nschool districts that have received an apportionment pursuant to this\nsubdivision in a prior school year shall be eligible for an\napportionment where the department grants a waiver upon cause\nsatisfactory to the department, including but not limited to,\nsatisfactory demonstration of significant economic hardship that would\nimpact the school district's ability to provide full day kindergarten\nfor all children wishing to attend such programs. No school district may\nbe granted such a waiver more than once.\n c. Notwithstanding the provisions of paragraph a of this subdivision,\nschool districts receiving an apportionment pursuant to paragraph a of\nthis subdivision in the two thousand eighteen--two thousand nineteen or\ntwo thousand nineteen--two thousand twenty school year shall be eligible\nfor (A) an apportionment in the following school year equal to the\nproduct of sixty-five percent multiplied by the aid received by the\ndistrict pursuant to paragraph a of this subdivision in the prior school\nyear, and (B) an apportionment in the school year after the following\nyear equal to the product of thirty-five percent multiplied by the aid\nreceived by the district pursuant to paragraph a of this subdivision in\nthe year preceding the prior year.\n 10. Special services aid for large city school districts and other\nschool districts which were not components of a board of cooperative\neducational services in the base year. a. The city school districts of\nthose cities having populations in excess of one hundred twenty-five\nthousand and any other school district which was not a component of a\nboard of cooperative educational services in the base year shall be\nentitled to an apportionment under the provisions of this section.\n b. (1) Aid for career education. There shall be apportioned to such\ncity school districts and other school districts which were not\ncomponents of a board of cooperative educational services in the base\nyear for pupils in selected grades in attendance in career education\nprograms as such programs are defined by the commissioner, subject for\nthe purposes of this paragraph to the approval of the director of the\nbudget, an amount for each such pupil to be computed by multiplying the\ncareer education aid ratio by three thousand nine hundred dollars for\naid payable in the two thousand twenty-four--two thousand twenty-five\nschool year and prior and four thousand one hundred dollars thereafter.\nSuch aid will be payable for weighted pupils attending career education\nprograms operated by the school district and for weighted pupils for\nwhom such school district contracts with boards of cooperative\neducational services to attend career education programs operated by a\nboard of cooperative educational services. Weighted pupils for the\npurposes of this paragraph shall mean the sum of the attendance of\nstudents in selected grades in career education sequences in trade,\nindustrial, technical, agricultural or health programs plus the product\nof sixteen hundredths multiplied by the attendance of students in\nselected grades in career education sequences in business and marketing\nas defined by the commissioner in regulations. The career education aid\nratio shall be computed by subtracting from one the product obtained by\nmultiplying fifty-nine percent by the combined wealth ratio. This aid\nratio shall be expressed as a decimal carried to three places without\nrounding, but not less than thirty-six percent. For purposes of this\nsubparagraph, "selected grades" shall be grades ten through twelve for\naid payable in the two thousand twenty-four--two thousand twenty-five\nschool year and prior, and shall be grades nine through twelve for aid\npayable in the two thousand twenty-five--two thousand twenty-six school\nyear and thereafter.\n (2) Any school district that receives aid pursuant to this paragraph\nshall be required to use such amount to support career education\nprograms in the current year.\n (3) A board of education which spends less than its local funds as\ndefined by regulations of the commissioner for career education in the\nbase year during the current year shall have its apportionment under\nthis subdivision reduced in an amount equal to such deficiency in the\ncurrent or a succeeding school year, provided however that the\ncommissioner may waive such reduction upon determination that overall\nexpenditures per pupil in support of career education programs were\ncontinued at a level equal to or greater than the level of such overall\nexpenditures per pupil in the preceding school year.\n c. Computer administration aid for large city school districts and any\nother school district which was not a component of a board of\ncooperative educational services in the base year. The city school\ndistricts of those cities having populations in excess of one hundred\ntwenty-five thousand inhabitants and any other school district which was\nnot a component of a board of cooperative educational services in the\nbase year shall be eligible for an apportionment in accordance with the\nprovisions of this subdivision. Such districts shall be entitled to an\nadditional apportionment computed by multiplying the lesser of (1)\nexpenses for approved computer services in the base year or (2) the\nmaximum allowable expense equal to the product of sixty-two dollars and\nthirty cents and the enrollment of pupils attending the public schools\nof such district in the base year, by the computer expenses aid ratio.\nThe computer expenses aid ratio shall be computed by subtracting from\none the product obtained by multiplying fifty-one per centum by the\ncombined wealth ratio. This aid ratio shall be expressed as a decimal\ncarried to three places without rounding, but shall not be less than\nthirty per centum. Expenses for approved computer services in the base\nyear up to the maximum allowable expense shall not be used to claim aid\npursuant to any other provisions of this section.\n d. Aid for academic improvement. There shall be apportioned to such\ncity school districts and other school districts which were not\ncomponents of a board of cooperative educational services in the base\nyear, an amount per pupil for each pupil eligible for aid pursuant to\nparagraph b of this subdivision to be computed by multiplying the career\neducation aid ratio computed pursuant to such paragraph b of this\nsubdivision by the sum of (1) one hundred dollars plus (2) the quotient\nof one thousand dollars divided by the lesser of one or the combined\nwealth ratio. Aid for academic improvement shall be unrestricted general\naid available to support any academic programs of the school district.\n e. Career education data collection. Beginning in the two thousand\nseventeen--two thousand eighteen school year the commissioner shall\ncollect data from school districts receiving aid under this subdivision\non the number of students in the base year that are in grade nine and\nenrolled in career education courses in trade/industrial education,\ntechnical education, agricultural education, health occupations\neducation, business and marketing education, family and consumer science\neducation, and technology education programs in a manner prescribed by\nthe commissioner.\n 11. Employment Preparation Education Programs. a. School districts and\nboards of cooperative educational services (BOCES) providing approved\nprograms shall be eligible for aid in accordance with the provisions of\nthis subdivision for the attendance of persons twenty-one years of age\nor over who have not received a high school diploma or a high school\nequivalency diploma recognized by New York State who attend employment\npreparation education programs provided by such school districts or\nBOCES, which programs lead to a high school diploma or high school\nequivalency diploma as defined in regulations of the commissioner, even\nif such persons attend regular day school classes with permission of the\nboard of education; provided that such programs are provided in\naccordance with a plan of service approved by the commissioner in\naccordance with the provisions of paragraph f of this subdivision. Such\nprograms may operate between July first and June thirtieth of a school\nyear. Whenever a person enrolls in a program approved pursuant to this\nsubdivision offered by a BOCES or in a school district other than their\ndistrict of residence, the program provider shall send a notice of such\nenrollment to the persons district of residence, and shall issue a new\nnotice if such person moves from one district to another. In the event\nthat the cost of a program approved and provided in accordance with the\nprovisions of this subdivision exceeds all sources of funds, other than\ntax levy revenues, which are available to defray such expenses, the\nschool district or BOCES providing such program shall determine an\nexcess cost per contact hour provided during the base year, and then\nshall determine the local share of such excess costs for each school\ndistrict whose residents were served by such program by multiplying such\nbase year hours by the excess cost per contact hour, and such local\nshare shall be a charge against each such district, payable within\nforty-five days. Notwithstanding the provisions of section nineteen\nhundred fifty of this chapter, a BOCES shall be authorized to provide a\nprogram pursuant to this subdivision in the same manner as a school\ndistrict.\n a-1. Notwithstanding the provisions of paragraph a of this\nsubdivision, for aid payable in the school years two thousand--two\nthousand one through two thousand nine--two thousand ten, and two\nthousand eleven--two thousand twelve through two thousand\ntwenty-five--two thousand twenty-six, the commissioner may set aside an\namount not to exceed two million five hundred thousand dollars from the\nfunds appropriated for purposes of this subdivision for the purpose of\nserving persons twenty-one years of age or older who have not been\nenrolled in any school for the preceding school year, including persons\nwho have received a high school diploma or high school equivalency\ndiploma but fail to demonstrate basic educational competencies as\ndefined in regulation by the commissioner, when measured by accepted\nstandardized tests, and who shall be eligible to attend employment\npreparation education programs operated pursuant to this subdivision.\n b. Employment preparation education hours. For the purpose of\ncomputing an apportionment under the provisions of this subdivision, the\nemployment preparation education hours shall be the total hours of\ninstruction given by a teacher to all students enrolled in such approved\nprograms between July first and June thirtieth of the current year. For\nnontraditional modes of instruction, the commissioner may establish\nmethods of determining contact hours of instruction to be counted for\nstate aid purposes in accordance with regulations adopted for such\npurpose.\n c. Employment preparation education aid ceiling. The employment\npreparation education aid ceiling for the purposes of this subdivision\nshall be the statewide average expense per pupil, as computed pursuant\nto subdivision five of this section for aid payable in the current year,\ndivided by one thousand. Such result shall be computed to two decimals\nwithout rounding.\n d. Employment preparation education aid ratio. The employment\npreparation education aid ratio for the purposes of this subdivision\nshall be determined by subtracting from one the product of the pupil\nwealth ratio and forty per centum. The aid ratio shall be expressed as a\ndecimal to three places without rounding but shall not be less than\nforty per centum. In the case of a BOCES, such aid ratio shall be\ndetermined by computing a pupil wealth ratio for the BOCES using the\naggregate actual valuation and total wealth pupil units for all\ncomponent districts of such BOCES, but shall not be less than the\ngreater of forty per centum or the product of eighty-five per centum and\nthe highest such aid ratio determined for a component school district of\nsuch BOCES.\n e. Employment preparation education apportionment. In addition to any\nother aid payable under this section, the apportionment pursuant to this\nsubdivision shall be the product obtained when the employment\npreparation education hours are multiplied by the aid per contact hour\nwhich shall equal the product of the employment preparation program aid\nceiling and the employment preparation education aid ratio computed to\ntwo decimals, rounded, as calculated based on data on file with the\ncommissioner on May fifteenth of the base year. Notwithstanding the\nprovisions of section thirty-six hundred nine-a of this part, the\npayment of such apportionment shall be based upon reports required by\nthe commissioner for the periods ending December thirty-first, and June\nthirtieth of each school year; payments for the first reporting period\nshall be made after April first, based on claims on file by March first,\nprovided that the total of all such payments shall not exceed\ntwenty-five percent of the amount for such school year, with the\napproved amount of such claims reduced on a pro rata basis if necessary;\nthe remainder of any payments due for the first period plus any payments\ndue for the rest of the school year shall be paid after October first,\nbased on claims on file by September fifteenth, provided that the total\nof such payments shall not exceed the total amount of ninety-six million\ndollars ($96,000,000) for such school year, with the approved amount of\nsuch claims reduced on a pro rata basis if necessary, provided that the\ntotal of such payment for services provided to persons who received a\nhigh school diploma or a high school equivalency diploma recognized by\nNew York state shall not exceed the total amount set aside for such\npurpose pursuant to paragraph a-one of this subdivision in any such\nschool year, with the approved amount of such claims reduced on a pro\nrata basis if necessary; and aid paid pursuant to this paragraph shall\nnot be included in the computation of the district expenditure need as\ndefined in such section thirty-six hundred nine-a of this part. The\nemployment preparation education apportionment for the city school\ndistrict of the city of New York shall be computed only for the city as\na whole.\n f. Approved application. All school districts and BOCES desiring to\noperate an aidable program pursuant to this subdivision shall complete\nan application, including a budget by program component. Such\napplication shall be in a form prescribed by the commissioner and shall\nbe submitted not later than May fifteenth of each school year. Within\nforty-five days of such deadline, and upon evaluation of such\napplications, the commissioner shall notify school districts and BOCES\nof those portions of such application that will be aidable in the school\nyear ahead after making a determination that approval of such\napplication will assure maximum effectiveness, geographic availability\nand lack of duplication of such programs, support for educational\ninitiatives, and compliance with required program and fiscal reporting\nrequirements. No aid shall be payable pursuant to this subdivision\nunless the application is approved by the commissioner.\n g. No school district may receive under the provisions of this\nsubdivision an amount which when added to all other state and federal\naid received by such school district for the purposes of this\nsubdivision, including tuition paid to the school district for such\nprogram, exceeds the entire cost of such program in that year.\nNotwithstanding any other provision of this section to the contrary, in\nthe event that the total revenue received exceeds the entire cost of\nsuch program, any state aid payable to the district in the following\nyear shall be reduced in the amount of such excess.\n h. Attendance of students in such approved programs shall not be\nincluded in any other attendance counts of this section and shall not\ngenerate aid under any other provision of this section or under section\nnineteen hundred fifty of this chapter.\n 12. Academic enhancement aid. a. A school district that as of April\nfirst of the base year has been continuously identified as a district in\nneed of improvement for at least five years shall, for the two thousand\neight--two thousand nine school year, be entitled to an additional\napportionment equal to the positive remainder, if any, of (a) the lesser\nof fifteen million dollars or the product of the total foundation aid\nbase, as defined by paragraph j of subdivision one of this section,\nmultiplied by ten percent (0.10), less (b) the positive remainder of (i)\nthe sum of the total foundation aid apportioned pursuant to subdivision\nfour of this section and the supplemental educational improvement grants\napportioned pursuant to subdivision eight of section thirty-six hundred\nforty-one of this article, less (ii) the total foundation aid base.\n b. For the two thousand nine--two thousand ten through two thousand\nfourteen--two thousand fifteen school years, each school district shall\nbe entitled to an apportionment equal to the amount set forth for such\nschool district as "EDUCATION GRANTS, ACADEMIC EN" under the heading\n"2008-09 BASE YEAR AIDS" in the school aid computer listing produced by\nthe commissioner in support of the budget for the two thousand nine--two\nthousand ten school year and entitled "SA0910", and such apportionment\nshall be deemed to satisfy the state obligation to provide an\napportionment pursuant to subdivision eight of section thirty-six\nhundred forty-one of this article.\n c. For the two thousand fifteen--two thousand sixteen year, each\nschool district shall be entitled to an apportionment equal to the\namount set forth for such school district as "ACADEMIC ENHANCEMENT"\nunder the heading "2014-15 ESTIMATED AIDS" in the school aid computer\nlisting produced by the commissioner in support of the budget for the\ntwo thousand fourteen--two thousand fifteen school year and entitled\n"SA141-5", and such apportionment shall be deemed to satisfy the state\nobligation to provide an apportionment pursuant to subdivision eight of\nsection thirty-six hundred forty-one of this article.\n d. For the two thousand sixteen--two thousand seventeen school year,\neach school district shall be entitled to an apportionment equal to the\namount set forth for such school district as "ACADEMIC ENHANCEMENT"\nunder the heading "2015-16 ESTIMATED AIDS" in the school aid computer\nlisting produced by the commissioner in support of the budget for the\ntwo thousand fifteen--two thousand sixteen school year and entitled\n"SA151-6", and such apportionment shall be deemed to satisfy the state\nobligation to provide an apportionment pursuant to subdivision eight of\nsection thirty-six hundred forty-one of this article.\n e. For the two thousand seventeen--two thousand eighteen school year,\neach school district shall be entitled to an apportionment equal to the\namount set forth for such school district as "ACADEMIC ENHANCEMENT"\nunder the heading "2016-17 ESTIMATED AIDS" in the school aid computer\nlisting produced by the commissioner in support of the budget for the\ntwo thousand sixteen--two thousand seventeen school year and entitled\n"SA161-7", and such apportionment shall be deemed to satisfy the state\nobligation to provide an apportionment pursuant to subdivision eight of\nsection thirty-six hundred forty-one of this article.\n f. For the two thousand eighteen--two thousand nineteen school year,\neach school district shall be entitled to an apportionment equal to the\namount set forth for such school district as "ACADEMIC ENHANCEMENT"\nunder the heading "2017-18 ESTIMATED AIDS" in the school aid computer\nlisting produced by the commissioner in support of the budget for the\ntwo thousand seventeen--two thousand eighteen school year and entitled\n"SA171-8", and such apportionment shall be deemed to satisfy the state\nobligation to provide an apportionment pursuant to subdivision eight of\nsection thirty-six hundred forty-one of this article.\n g. For the two thousand nineteen--two thousand twenty school year,\neach school district shall be entitled to an apportionment equal to the\namount set forth for such school district as "ACADEMIC ENHANCEMENT"\nunder the heading "2018-19 ESTIMATED AIDS" in the school aid computer\nlisting produced by the commissioner in support of the budget for the\ntwo thousand eighteen--two thousand nineteen school year and entitled\n"SA181-9", and such apportionment shall be deemed to satisfy the state\nobligation to provide an apportionment pursuant to subdivision eight of\nsection thirty-six hundred forty-one of this article.\n h. For the two thousand twenty--two thousand twenty-one school year,\neach school district shall be entitled to an apportionment equal to the\namount set forth for such school district as "ACADEMIC ENHANCEMENT"\nunder the heading "2019-20 ESTIMATED AIDS" in the school aid computer\nlisting produced by the commissioner in support of the budget for the\ntwo thousand nineteen--two thousand twenty school year and entitled\n"SA192-0", and such apportionment shall be deemed to satisfy the state\nobligation to provide an apportionment pursuant to subdivision eight of\nsection thirty-six hundred forty-one of this article.\n i. For the two thousand twenty-one--two thousand twenty-two school\nyear through the two thousand twenty-five--two thousand twenty-six\nschool year, each school district shall be entitled to an apportionment\nequal to the amount set forth for such school district as "ACADEMIC\nENHANCEMENT" under the heading "2020-21 ESTIMATED AIDS" in the school\naid computer listing produced by the commissioner in support of the\nbudget for the two thousand twenty--two thousand twenty-one school year\nand entitled "SA202-1", and such apportionment shall be deemed to\nsatisfy the state obligation to provide an apportionment pursuant to\nsubdivision eight of section thirty-six hundred forty-one of this\narticle.\n 13. Youth incarcerated in county correctional facilities\napportionment. a. In addition to any other apportionment under this\nsection, a school district shall be eligible for an apportionment for\ncurrent year educational services provided between July first and June\nthirtieth to youth incarcerated in correctional facilities maintained by\na county or the city of New York or in a youth shelter, as defined in\nparagraph f of subdivision seven of section thirty-two hundred two of\nthis chapter, pursuant to subdivision seven of section thirty-two\nhundred two of this chapter. Such apportionment shall not exceed the sum\nof the following: (i) for programs which operate between September\nfirst and June thirtieth, the product of the district's expense per\npupil and the number of pupils in full-time equivalent attendance as\ndefined in regulations of the commissioner multiplied by one hundred\ntwenty-five per centum plus (ii) for programs which operate between July\nfirst and June thirtieth, the product of the district's expense per\npupil and the number of pupils in full-time equivalent attendance,\nmultiplied by one hundred fifty per centum. Such apportionment shall be\nin accordance with regulations promulgated by the commissioner and\napproved by the director of the budget and shall be the lesser of the\namount computed pursuant to this paragraph or the actual amount expended\nby the district for such approved educational services and approved\nadministrative costs as reported to the commissioner provided, however,\nthat the minimum allocation in any school year for a school district\nproviding educational services to such children shall be fifteen\nthousand dollars. The educational costs for these children shall not be\notherwise aidable or reimbursable under any provision of law; provided,\nhowever, that a city school district which operates an academy or an\nalternative high school at such a facility, may elect to receive\napplicable aid pursuant to other provisions of this section in lieu of\nany aid under this subdivision.\n b. Notwithstanding the provisions of section thirty-six hundred nine-a\nof this part, the payment of such apportionment shall be based on\nreports required by the commissioner for the periods ending November\nthirtieth, March thirty-first and June thirtieth of each school year.\nFor the city school district of the city of New York, computations made\npursuant to this subdivision shall be computed on a city-wide basis.\n d. The commissioner shall adopt regulations to implement the\nprovisions of this subdivision.\n 14. Limitations on the apportionment. The apportionment to any school\ndistrict during any school year shall be subject to the following\nprovisions:\n a. District subject to reorganization. (1) No apportionments pursuant\nto subdivision six of this section shall be paid to any school district\nwhich is scheduled for reorganization pursuant to the state plan for\nschool district reorganization, unless there shall have been compliance\nwith this paragraph.\n (2) In order to obtain an apportionment under subdivision six of this\nsection for a district scheduled for reorganization and not reorganized,\nsuch district shall file with the commissioner a formal written\napplication therefor, (a) showing (i) inadequacy or obsolescence of\npresent facilities, and (ii) that such construction for which such\napportionment is sought would be capable of substantial educational use\nby the reorganized district in case the reorganization under the\nexisting plan of reorganization is effected, and that it will provide\nmore efficient and more economical educational facilities for such\nreorganized district in the best educational interests of the children\nin the reorganized school district or (b) showing that such district has\nadopted a resolution or resolutions in accordance with sections eighteen\nhundred one through eighteen hundred three of this chapter in favor of\nsuch reorganization and is being prevented from reorganizing by the\naction of another district which is part of the same plan of\nreorganization. The commissioner shall within ninety days grant such\napportionment or deny such apportionment with leave to the district to\npetition for a formal hearing. Such hearing shall be held pursuant to\nthe procedures provided in subdivision three of section three hundred\nfourteen of this chapter.\n (3) (a) Within sixty days after such hearing is concluded and all\npapers in relation thereto are submitted, the commissioner shall render\na preliminary finding recommending whether a change is warranted,\nsetting forth his findings and conclusions which shall be based\nexclusively on the evidence presented at the hearing. The commissioner\nshall recommend the amendment or confirmation of the state plan in\naccordance with his preliminary finding by a report made by him and\nentered in his office. The commissioner shall serve a copy of such\npreliminary finding upon the clerk or in the event that there is no\nclerk, the trustee or trustees of the school districts located in the\naffected area or areas. In the event that such districts do not agree\nwith such preliminary findings, the school districts affected by the\nterms of such preliminary finding may within thirty days apply to the\nchancellor of the board of regents for the appointment of a committee of\nthe regents to review the proposed amendment or confirmation of the\nstate plan. In the event that an application to the chancellor is not\nmade within thirty days for the appointment of a committee of the\nregents, the preliminary finding shall become an order without further\naction of the commissioner.\n (b) Upon receipt of such application, the chancellor shall appoint a\ncommittee of three members of the regents, one of whom shall be a regent\nwhose judicial district includes all or part of the areas affected. The\ncommittee of regents shall review the proposed amendment or confirmation\nof the state plan. In the event the committee is unable to resolve the\ndifferences between the commissioner and such school districts, it shall\nwithin sixty days from the date of the appointment of such committee,\nmake an order reversing, affirming, or modifying, wholly or in part,\nsuch preliminary finding of the commissioner and amending or confirming\nthe state plan setting forth the committee's findings and conclusions\nwhich shall be based exclusively on the evidence presented at the\ncommissioner's hearing and any additional evidence presented at the\ncommittee's review. The committee shall have the discretion to permit\nadditional evidence to be presented by any party. The commissioner shall\nserve a copy of such order upon the clerk or in the event there is no\nclerk, the trustee or trustees of the school districts located in the\naffected area or areas.\n (c) Such order of the committee of the regents shall be binding and\nfinal and subject to review pursuant to article seventy-eight of the\ncivil practice law and rules. The scope of review shall include the\nquestion whether the determination is on the entire record supported by\nsubstantial evidence.\n (d) The commissioner shall establish and promulgate rules of practice\nand procedures in connection with such hearings, shall provide for the\nattendance of the hearing officer, regulate the course of the hearing,\nfix the time for filing of briefs and other documents, provide a hearing\nstenographer and for the making of a record as well as the making of a\nfull transcript of all proceedings at the hearing and shall at the\nrequest of any party, school district or interested person have prepared\nand furnish a copy of the transcript or any party thereof upon payment\nof the costs therefor.\n (e) School districts designated in the established plan by an order of\nthe committee of the regents shall be made parties by the petitioning\ndistrict. Districts which may be affected by the proposed change may\njoin or be joined in such proceeding by the commissioner or any party.\n (4) Notwithstanding the provisions of subparagraphs one through three\nof this paragraph, any such district which has qualified for an\napportionment for school building purposes, under laws in effect prior\nto the date this act takes effect, shall receive an apportionment under\nsubdivision six of this section; and provided, further, that no new\napportionment shall be paid and the commissioner shall not approve any\nnew expenditures for school building purposes in any such district after\nsuch date, except where the commissioner has made a determination as\nherein provided.\n (5) Nothing herein provided shall prevent a school district which has\nheretofore been denied an apportionment subsequent to July first,\nnineteen hundred sixty-two from making an application hereunder, except\nthat any such apportionment which may be granted shall not be\nretroactive beyond July first, nineteen hundred sixty-two.\n c. Incentive building aid for reorganized districts. (1)\nNotwithstanding the provisions of this section, whenever two or more\nschool districts are scheduled for reorganization pursuant to section\nthree hundred fourteen of this chapter and whenever after July first,\nnineteen hundred sixty-five all such school districts so scheduled do\nreorganize, and\n (i) whenever such proposed reorganization includes at least two school\ndistricts, each of which maintains its own high school, or\n (ii) where such proposed reorganization includes only one school\ndistrict maintaining its own high school, whenever in such case such\nproposed reorganization, in addition to such school district maintaining\nits own high school, includes at least nine other school districts, or\n (iii) whenever such proposed reorganization includes at least two\ncentral school districts, or\n (iv) where such proposed reorganization includes at least one school\ndistrict maintaining its own high school and, in addition thereto,\nincludes at least one school district employing eight or more teachers,\nor\n (v) where such proposed reorganization includes a city school\ndistrict, and in addition thereto, includes at least seven other school\ndistricts, or\n (vi) where such proposed reorganization includes at least two school\ndistricts employing eight or more teachers forming a central high school\ndistrict pursuant to section nineteen hundred thirteen of this chapter,\nbeginning with July first, nineteen hundred sixty-five or the first\nschool year of operation as a reorganized district after such date, such\nreorganized school district shall be entitled to an additional\napportionment of twenty-five per centum of the sum of: (A) its\napportionment as provided in subdivision six of this section whenever\nsuch apportionment is computed on the basis of its approved base year\nexpenditures for capital outlay from its general, capital, or a reserve\nfund incurred prior to July first, two thousand one, or on the basis of\nits approved base year expenditures for capital outlay from its general,\ncapital or a reserve fund incurred in the two thousand one--two thousand\ntwo school year and computed pursuant to subdivision six of this section\nas if such expenditures were aidable under such subdivision, and current\nyear approved expenditures for debt service for school building purposes\nand (B) its apportionment as provided in subdivision six of this\nsection, the general contracts for which shall have been awarded on or\nafter the date this act takes effect and prior to July first, two\nthousand ten, or prior to July first, two thousand twelve where such\ngeneral contracts are for projects with complete final plans and\nspecifications filed for approval with the commissioner prior to July\nfirst, two thousand ten, or within ten years from the effective date of\nreorganization, whichever is later as provided in subdivision six of\nthis section, and which said sum shall be payable for and during the\nterms of any indebtedness created for the purpose of financing such\nconstruction or other facility as aforesaid, provided however, that in\nno event may the total apportionment under this paragraph, under\nsubdivision twelve of section thirty-six hundred forty-one of this\narticle, and under subdivisions six and six-f of this section for any\nproject exceed the product of (1) ninety-eight percent for a high need\nschool district, as defined pursuant to guidelines of the commissioner\nfor the two thousand five--two thousand six school year, for all school\nbuilding projects approved by the voters of the school district or by\nthe board of education of a city school district in a city with more\nthan one hundred twenty-five thousand inhabitants, and/or the chancellor\nin a city school district in a city having a population of one million\nor more, on or after July first, two thousand five, or ninety-five per\ncent for any other school building project or school district,\nmultiplied by (2) the sum of the base year approved expenditures for\ncapital outlay for school building purposes from the general fund,\ncapital fund or from a reserve fund, and current year approved\nexpenditures for debt service for such purposes for such project.\n (2) Notwithstanding any provisions of this paragraph and paragraph d\nof this subdivision to the contrary, the commissioner is hereby\nauthorized, in addition to any other state aid apportionments to which\nsuch district may be entitled under the provisions of this chapter, to\nmake the additional reorganization incentive aid payments provided by\nsuch paragraphs, in the amounts, and in the manner provided therein, to\ncentral school district number one of the towns of Brookhaven and\nSmithtown, Suffolk county, as if such newly reorganized district were\nincluded in the various categories of reorganization referred to in such\nparagraphs.\n (4) In the event a school district is eligible for incentive building\naid and again reorganizes pursuant to a new plan of reorganization\nestablished by the commissioner, and where such new reorganization shall\nagain become eligible for incentive building aid, no project of such\ndistrict shall be entitled to more than one such additional twenty-five\npercent apportionment. The latest date provided in this paragraph for\nthe awarding of general contracts shall also apply to any school\ndistrict subject to chapter five hundred eighty-eight of the laws of\nnineteen hundred sixty-six as amended, notwithstanding such date\nprovided in such chapter.\n d. Incentive operating aid for reorganized districts. Notwithstanding\nthe provisions of paragraphs a through c of this subdivision, whenever\ntwo or more school districts are scheduled for reorganization pursuant\nto section three hundred fourteen of this chapter, and whenever after\nJuly first, two thousand seven, all such school districts so scheduled\ndo reorganize in accordance with the provisions of such section three\nhundred fourteen, as amended by chapter seven hundred forty-five of the\nlaws of nineteen hundred sixty-five, and\n (1) whenever such proposed reorganization includes at least two school\ndistricts, each of which maintains its own high school, or\n (2) where such proposed reorganization includes only one school\ndistrict maintaining its own high school, whenever in such case such\nproposed reorganization, in addition to such school district maintaining\nits own high school, includes at least nine other school districts, or\n (3) whenever such proposed reorganization includes at least two\ncentral school districts, or\n (4) where such proposed reorganization includes at least one school\ndistrict maintaining its own high school and, in addition thereto,\nincludes at least one school district employing eight or more teachers,\nor\n (5) where such proposed reorganization includes a city school\ndistrict, and in addition thereto, includes at least seven other school\ndistricts, or\n (6) where such reorganization includes at least two school districts\nemploying eight or more teachers forming a central high school district\npursuant to section nineteen hundred thirteen of this chapter.\n (7) such reorganized district shall be entitled to an apportionment\nequal to an additional percent of the apportionment computed in\naccordance with the provisions of paragraph d-1 of this subdivision; but\nin no case shall the sum of such apportionment under this paragraph plus\nthe total operating aid base as defined in this subdivision be more than\na total of ninety-five per centum of the year prior to the base year\napproved operating expense; for a period of five years beginning with\nthe first school year of operation as a reorganized district such\nadditional percent shall be forty percent; and thereafter such\nadditional forty percent apportionment to such district shall be reduced\nby four percentage points each year, beginning with the sixth school\nyear of operation as a reorganized district, and continuing until such\nadditional forty percent apportionment is eliminated; provided, however,\nthat the total apportionment to such reorganized district, beginning\nwith the first school year of operation as a reorganized district, and\nfor a period of fifteen years thereafter, shall be not less than the sum\nof all apportionments computed in accordance with the provisions of this\nparagraph plus the apportionment computed in accordance with the\nprovisions of paragraph d-1 of this subdivision that each component\nschool district was entitled to receive and did receive during the last\nschool year preceding such first year of operation. In the event a\nschool district is eligible for incentive operating aid and again\nreorganizes pursuant to a new plan or reorganization established by the\ncommissioner, and where such new reorganization is again eligible for\nincentive operating aid, the newly created school district shall be\nentitled to receive incentive operating aid pursuant to the provisions\nof this paragraph, based on all school districts included in any such\nreorganization, provided, however, that incentive operating aid payments\ndue because of any such former reorganization shall cease.\n d-1. For purposes of paragraph d of this subdivision, "total operating\naid base" shall mean the apportionment computed for the 2006-07 school\nyear, based on data on file with the commissioner as of the date upon\nwhich an electronic data file was created for the purposes of compliance\nwith paragraph b of subdivision twenty-one of section three hundred five\nof this chapter on February fifteenth, provided further that for school\ndistricts which reorganize on or after July first, two thousand\ntwenty-four, for purposes of paragraph d of this subdivision, "total\noperating aid base" shall mean the total foundation aid base, as defined\npursuant to paragraph j of subdivision one of this section, calculated\nas of the effective date of the reorganization.\n f. For school districts which reorganize on or after July first,\nnineteen hundred eighty-three, the percent increase in apportionment\npursuant to paragraph c of this subdivision shall be thirty provided\nthat such school districts meet all other requirements of the provisions\nof such paragraph c. All other requirements of paragraph c shall apply.\nSchool districts which receive an apportionment under this paragraph\nshall not be eligible for an apportionment under paragraph c or e of\nthis subdivision.\n g. Whenever a school district is dissolved and portions of such former\ndistrict are added to more than one school district, each such school\ndistrict to which territory is added shall in the first year only in\nwhich such district educates pupils from such former district be\nentitled to an additional apportionment under the provisions of this\nparagraph, which apportionment shall be computed in accordance with\nregulations of the commissioner under one of the following\nsubparagraphs:\n (1) the pupils received by each such district as a result of receiving\nsuch new territory shall be added to all of the pupil counts used to\ncompute operating aid for such district, or\n (2) if such receiving district is receiving aid under an option other\nthan formula aid for such year, the additional aid shall be computed by\ndividing the operating aids base for such year by the pupil count used\nfor computing formula operating aid such district might otherwise have\nreceived, and by multiplying such result by the number of additional\npupils received from such dissolved district who are then residents of\nsuch receiving district.\n j. For school districts which reorganize on or after July first,\nnineteen hundred ninety-two, the percent increase in apportionment\npursuant to paragraph c of this subdivision shall be thirty provided\nthat such school districts meet all other requirements of the provisions\nof such paragraph c. All other requirements of paragraph c shall apply.\nSchool districts which receive an apportionment under this paragraph\nshall not be eligible for an apportionment under paragraph c, e or f of\nthis subdivision.\n 15. Voluntary interdistrict urban-suburban transfer program aid. a. A\nschool district which accepts pupils from another school district in\naccordance with a voluntary interdistrict urban-suburban transfer\nprogram designed to reduce racial isolation which is approved by the\ncommissioner in accordance with regulations adopted by him for such\npurpose shall be eligible for aid pursuant to this subdivision.\n b. Definitions. (1) "Transfer pupil count" shall mean the public\nschool district enrollment in the current year through such program.\n (2) "Increase in aid" shall mean the product of thirty-six and\none-half percent (0.365) and the positive remainder resulting when the\ntotal foundation aid base is subtracted from the current year total\nfoundation aid as defined in subdivision four of this section.\n (3) "Aid paid per pupil" shall mean the aid computed in the current\nyear pursuant to subdivision four of this section divided by the total\naidable foundation pupil units for total foundation aid, computed\npursuant to paragraph g of subdivision two of this section.\n (4) "Formula pupil margin" shall mean the increase in aid divided by\naid paid per pupil.\n (5) "Excess transfer pupils" shall mean the positive remainder\nresulting when the formula pupil margin is subtracted from the transfer\npupil count.\n (6) "Per pupil aid differential" shall mean the positive remainder\nresulting when the aid paid per pupil for such school district is\nsubtracted from the aid paid per pupil for the transfer pupil's district\nof residence.\n c. In addition to any other aid computed under this section, such\nschool district shall be eligible to receive, for each excess transfer\npupil, an amount equal to the selected foundation aid for such district\ncomputed pursuant to subdivision four of this section.\n d. For the purposes of computing transportation aid pursuant to\nsubdivision seven of this section, the approved cost of the\ntransportation of pupils in a voluntary interdistrict transfer program\napproved by the commissioner shall be used in computing approved\ntransportation expense.\n e. In addition to any other aid computed under this section, such\nschool district shall be eligible to receive an amount equal to the per\npupil aid differential multiplied by the transfer pupil count.\n 16. High tax aid. Each school district shall be eligible to receive a\nhigh tax aid apportionment in the two thousand eight--two thousand nine\nschool year, which shall equal the greater of (i) the sum of the tier 1\nhigh tax aid apportionment, the tier 2 high tax aid apportionment and\nthe tier 3 high tax aid apportionment or (ii) the product of the\napportionment received by the school district pursuant to this\nsubdivision in the two thousand seven--two thousand eight school year,\nmultiplied by the due-minimum factor, which shall equal, for districts\nwith an alternate pupil wealth ratio computed pursuant to paragraph b of\nsubdivision three of this section that is less than two, seventy percent\n(0.70), and for all other districts, fifty percent (0.50). Each school\ndistrict shall be eligible to receive a high tax aid apportionment in\nthe two thousand nine--two thousand ten through two thousand twelve--two\nthousand thirteen school years in the amount set forth for such school\ndistrict as "HIGH TAX AID" under the heading "2008-09 BASE YEAR AIDS" in\nthe school aid computer listing produced by the commissioner in support\nof the budget for the two thousand nine--two thousand ten school year\nand entitled "SA0910". Each school district shall be eligible to\nreceive a high tax aid apportionment in the two thousand thirteen--two\nthousand fourteen through two thousand twenty-five--two thousand\ntwenty-six school year equal to the greater of (1) the amount set forth\nfor such school district as "HIGH TAX AID" under the heading "2008-09\nBASE YEAR AIDS" in the school aid computer listing produced by the\ncommissioner in support of the budget for the two thousand nine--two\nthousand ten school year and entitled "SA0910" or (2) the amount set\nforth for such school district as "HIGH TAX AID" under the heading\n"2013-14 ESTIMATED AIDS" in the school aid computer listing produced by\nthe commissioner in support of the executive budget for the 2013-14\nfiscal year and entitled "BT131-4".\n a. Definitions. (1) "Residential real property tax levy" shall mean\nthe school tax levy imposed on residential property, including\ncondominium properties, in the year commencing in the calendar year two\nyears prior to the calendar year in which the base year began. The final\nupdate of such data shall be reported by the commissioner of taxation\nand finance to the commissioner by February fifteenth of the base year.\nThe commissioner of taxation and finance shall adopt regulations as\nappropriate to assure the appropriate collection, classification and\nreporting of such data for the purposes of paying state aid to the\nschools.\n (2) "Adjusted gross income" shall mean the adjusted gross income of a\nschool district as used in computation of the district's alternate pupil\nwealth ratio pursuant to paragraph b of subdivision three of this\nsection, provided, however, that for the computation of apportionments\npursuant to this subdivision, the adjusted gross income of a central\nhigh school district shall not equal the sum of the adjusted gross\nincome of each of its component school districts; and provided, further,\nthat commencing in calendar year two thousand twenty-two, New York state\nlottery and video lottery gaming individual prizes in excess of one\nmillion dollars that when aggregated exceeds twenty-five percent of a\ndistrict's adjusted gross income shall be excluded from a district's\nadjusted gross income for the year. The commissioner of taxation and\nfinance shall determine the amount of this exclusion based on the annual\nreport of New York state lottery and video lottery gaming individual\nprizes in excess of one million dollars produced by the gaming\ncommission pursuant to paragraph three of subdivision c of section\nsixteen hundred four of the tax law.\n (3) "Tax effort ratio" shall mean the quotient of the district's\nresidential real property tax levy divided by the district's adjusted\ngross income computed to five decimals without rounding.\n (4) "Tier 1 eligible school district" shall mean any school district\nin which (i) the income wealth index, as computed pursuant to paragraph\nd of subdivision three of this section, is less than two and one-half,\nand (ii) the expense per pupil, as computed pursuant to paragraph f of\nsubdivision one of this section, is greater than the statewide average\nexpense per pupil as computed pursuant to subdivision five of this\nsection, and (iii) the tax effort ratio is greater than three and\ntwo-tenths percent (0.032). For the two thousand eight--two thousand\nnine school year, for the purpose of computing aid pursuant to this\nsubdivision, the statewide average expense per pupil shall be ten\nthousand six hundred fifty dollars.\n (5) "Tier 2 eligible school district" shall mean any school district\nin which the tax effort ratio is greater than five percent.\n (6) "Tier 3 eligible school district" shall mean any school district\nin which (i) the quotient of (a) the actual valuation of the school\ndistrict divided by its total wealth pupil units computed pursuant to\nsubparagraph one of paragraph a of subdivision three of this section,\ndivided by (b) the adjusted gross income of a school district divided by\nits total wealth pupil units computed pursuant to subparagraph one of\nparagraph b of subdivision three of this section, is greater than four\nand sixty-two hundredths (4.62), (ii) the combined wealth ratio computed\npursuant to subparagraph one of paragraph c of subdivision three of this\nsection is less than six, and (iii) the regional cost index determined\npursuant to subparagraph two of paragraph a of subdivision four of this\nsection is greater than one and three-tenths (1.3).\n b. Tier 1 high tax aid apportionment. For any tier 1 eligible school\ndistrict, the tier 1 high tax aid apportionment shall be the greater of\n(1) the product of the public school district enrollment of the district\nin the base year, as computed pursuant to subparagraph two of paragraph\nn of subdivision one of this section, multiplied by the product of four\nhundred fifty dollars multiplied by the state sharing ratio, or (2) one\nhundred thousand dollars.\n c. Tier 2 high tax aid apportionment. For any tier 2 eligible school\ndistrict, the tier 2 high tax aid apportionment shall be the product of\n(i) the public school district enrollment of the district in the base\nyear, as computed pursuant to subparagraph two of paragraph n of\nsubdivision one of this section, multiplied by (ii) one hundred\neighty-one thousandths (0.181) multiplied by (iii) the positive\ndifference, if any, of the expense per pupil, as computed pursuant to\nparagraph f of subdivision one of this section, less ten thousand six\nhundred sixty dollars, multiplied by (iv) an aid ratio computed by\nsubtracting from one the product obtained by multiplying the alternate\npupil wealth ratio computed pursuant to subparagraph one of paragraph b\nof subdivision three of this section by sixty percent, provided,\nhowever, that such aid ratio shall not be less than zero nor greater\nthan one, multiplied by (v) the regional cost index.\n d. Tier 3 high tax aid apportionment. For any tier 3 eligible school\ndistrict, the tier 3 high tax aid apportionment shall be the product of\n(i) the public school district enrollment of the district in the base\nyear, as computed pursuant to subparagraph two of paragraph n of\nsubdivision one of this section, multiplied by (ii) fifty-two dollars,\nmultiplied by (iii) the regional cost index.\n 17. Gap elimination adjustment. a. Notwithstanding any other provision\nof law to the contrary, the commissioner shall reduce payments due to\neach district for the two thousand eleven--two thousand twelve school\nyear and thereafter pursuant to section thirty-six hundred nine-a of\nthis article by an amount equal to the gap elimination adjustment\ncomputed for such district, and such amount shall be deducted from\nmoneys apportioned for the purposes of payments made pursuant to such\nsection thirty-six hundred nine-a and if the reduction is greater than\nthe sum of the amounts available for such deductions, the remainder of\nthe reduction shall be withheld from payments scheduled to be made to\nthe district pursuant to section thirty-six hundred nine-a for the\nfollowing school year, and provided further that an amount equal to the\namount of such deduction shall be deemed to have been paid to the\ndistrict pursuant to this section for the school year in which such\ndeduction is made. The commissioner shall compute such gap elimination\nadjustment and shall provide a schedule of such reduction in payments to\nthe state comptroller, the director of the budget, the chair of the\nsenate finance committee and the chair of the assembly ways and means\ncommittee.\n b. The gap elimination adjustment for the two thousand eleven--two\nthousand twelve school year shall be computed as follows, based on an\nupdated electronic date file containing actual and estimated data\nrelating to apportionments due and owing during the current school year\nand projections of such apportionments for the following school year to\nschool districts and boards of cooperative educational services from the\ngeneral support for public schools, growth and boards of cooperative\neducational services appropriations produced pursuant to paragraph b of\nsubdivision twenty-one of section three hundred five of this chapter on\nFebruary fifteenth of the base year. The gap elimination adjustment for\na district shall equal the lesser of the district's percentage reduction\nand its TGFE check, provided, however, that in the case of a district\nwith a tax effort ratio greater than four percent (0.04) and a combined\nwealth ratio for total foundation aid computed pursuant to subparagraph\ntwo of paragraph c of subdivision three of this section that is less\nthan one and five-tenths (1.5), the gap elimination adjustment for a\ndistrict shall equal the lesser of the percentage reduction, the TGFE\ncheck and the tax effort reduction, and further provided that in the\ncase of a school district, other than a city school district of a city\nhaving a population in excess of one hundred twenty-five thousand, with\n(A) an administrative efficiency ratio of less than one and eight-tenths\npercent (0.018) and (B) an administrative expense per pupil of less than\nthree hundred forty-eight dollars ($348), the gap elimination adjustment\nshall be reduced by an amount equal to the administrative efficiency\nrestoration, and further provided that, where applicable, the gap\nelimination adjustment shall be reduced by an amount equal to the sum of\nthe needs-based restoration plus the low wealth-high tax effort\nrestoration plus the enrollment adjustment award.\n (i) The percentage reduction shall be the sum of (A) the product of\nthe total aid for adjustment, multiplied by six and four-tenths percent\n(0.064), and (B) the product of four thousand four hundred dollars\n($4,400) multiplied by the reduction factor, multiplied by the public\nschool district enrollment for the base year computed pursuant to\nsubparagraph two of paragraph n of subdivision one of this section,\nprovided, however, that such percentage reduction shall not be less than\nthe product of nine and one-half percent (0.095) multiplied by such\ntotal aid for adjustment, and not more than the product of twenty-one\nand four-tenths percent (0.214) multiplied by such total aid for\nadjustment.\n (ii) The tax effort reduction shall be the product of the total aid\nfor adjustment, multiplied by the quotient of twenty-three percent\n(0.23) divided by the quotient of the tax effort ratio computed pursuant\nto subparagraph three of paragraph a of subdivision sixteen of this\nsection divided by four and two hundred forty-seven thousandths percent\n(0.04247), provided, however, that such tax effort reduction shall not\nbe less than the product of thirteen percent (0.13) multiplied by such\ntotal aid for adjustment, and not more than the product of twenty-three\npercent (0.23) multiplied by such total aid for adjustment.\n (iii) The TGFE check shall be the product of the TGFE percentage and\nthe total general fund expenditures of such district in the base year.\n (iv) The administrative efficiency restoration shall be the product of\nseventy-five dollars ($75), multiplied by the state sharing ratio,\nmultiplied by the total aidable foundation pupil units computed pursuant\nto paragraph g of subdivision two of this section for the purposes of\ncomputing total foundation aid.\n (v) The needs-based restoration shall be the sum of (A) the product of\nthe needs-based grant, multiplied by the public school district\nenrollment for the base year computed pursuant to subparagraph two of\nparagraph n of subdivision one of such section thirty-six hundred two of\nthis part, plus (B) in the case of any district for which the quotient\nof the Limited English proficient count for the base year computed\npursuant to paragraph o of subdivision one of this section divided by\nthe public school district enrollment for the base year computed\npursuant to subparagraph two of paragraph n of subdivision one of this\nsection, exceeds thirteen percent (0.13), the product of the total aid\nfor adjustment multiplied by seventy-five hundredths of a percent\n(0.0075).\n (vi) The low wealth-high tax effort restoration shall be, for any\nschool district with a tax effort ratio greater than six percent (0.06)\nand a combined wealth ratio for total foundation aid that is less than\nseven-tenths (0.7), the product of one hundred dollars ($100.00)\nmultiplied by the public school district enrollment for the base year\ncomputed pursuant to subparagraph two of paragraph n of subdivision one\nof this section.\n (vii) The enrollment adjustment award shall be the product of five\nhundred dollars ($500.00) multiplied by the enrollment increase for any\neligible school district. An eligible school district shall be a school\ndistrict (A) with a combined wealth ratio for total foundation aid less\nthan three (3.0) and an enrollment increase greater than or equal to\nforty-five, where, (B) for such school district, either the enrollment\nincrease is greater than one percent (0.01) of the public school\ndistrict enrollment for the base year or the combined wealth ratio for\ntotal foundation aid is less than two (2.0). The enrollment increase\nshall be as the positive difference of the estimated public school\ndistrict enrollment for the current year computed pursuant to\nsubparagraph two of paragraph n of subdivision one of this section less\nthe public school district enrollment for the base year computed\npursuant to subparagraph two of paragraph n of subdivision one of this\nsection.\n (viii) For the purposes of such computation, (A) "total aid for\nadjustment" shall mean the sum of the amounts set forth for each school\ndistrict as "FOUNDATION AID", "FULL DAY K CONVERSION", BOCES + SPECIAL\nSERVICES", "HIGH COST EXCESS COST", "PRIVATE EXCESS COST", "HARDWARE &\nTECHNOLOGY", "SOFTWARE, LIBRARY, TEXTBOOK", "TRANSPORTATION INCL\nSUMMER", "OPERATING REORG INCENTIVE", "CHARTER SCHOOL TRANSITIONAL",\n"ACADEMIC ENHANCEMENT", "HIGH TAX AID" AND "SUPPLEMENTAL PUB EXCESS\nCOST" under the heading "2011-12 ESTIMATED AIDS" in the school aid\ncomputer listing produced by the commissioner in support of the\nexecutive budget proposal for the two thousand eleven--two thousand\ntwelve school year;\n (B) "the state sharing ratio" shall mean the state sharing ratio\ncomputed for total foundation aid computed pursuant to paragraph g of\nsubdivision three of this section, but not less than ten percent (0.10);\nand\n (C) "reduction factor" shall mean the product of the positive\nremainder of one less the three-year average free and reduced price\nlunch percent computed pursuant to subparagraph (ii) of paragraph p of\nsubdivision one of this section, multiplied by the combined wealth ratio\nfor total foundation aid computed pursuant to subparagraph two of\nparagraph c of subdivision three of section thirty-six hundred two of\nthis part; and\n (D) "needs-based grant" shall mean, (1) in the case of a district\ndetermined to be a high need school district pursuant to clause (c) of\nsubparagraph two of paragraph c of subdivision six of this section for\nthe school aid computer listing produced by the commissioner in support\nof the enacted budget for the two thousand seven--two thousand eight\nschool year and entitled "SA0708", having a need-resource category of\nthree or four, sixty-one dollars ($61.00), and (2) in the case of a\ndistrict determined to be an average need school district pursuant to\nclause (c) of subparagraph two of paragraph c of subdivision six of this\nsection for the school aid computer listing produced by the commissioner\nin support of the enacted budget for the two thousand seven--two\nthousand eight school year and entitled "SA0708", having a need-resource\ncategory of five, fifty-four dollars ($54.00).\n (E) "administrative efficiency ratio" shall mean the quotient of the\nsum of the expenditures related to the board of education, including\nexpenditures for the board of education, the district clerk's office,\nthe district meeting, auditing service, the treasurer's office, the tax\ncollector's office, legal services and the school census, plus\nexpenditures for central administration, including expenditures for the\nchief school officer, the business office, the purchasing office, the\npersonnel office, the records management officer, public information and\nservices, fees for fiscal agents and undistributed indirect costs,\ndivided by the total expenditures charged by a district to the general,\ndebt service, and special aid funds, excluding transfers from the\ngeneral fund to the debt service and special aid funds, based on\nexpenditures reported by the district for the school year two years\nprior to the base year, based on data on file for an electronic data\nfile used to produce the school aid computer listing produced by the\ncommissioner in support of the executive budget request; and\n (F) "administrative expense per pupil" shall mean the quotient of the\nsum of the expenditures related to the board of education, including\nexpenditures for the board of education, the district clerk's office,\nthe district meeting, auditing service, the treasurer's office, the tax\ncollector's office, legal services and the school census, plus\nexpenditures for central administration, including expenditures for the\nchief school officer, the business office, the purchasing office, the\npersonnel office, the records management officer, public information and\nservices, fees for fiscal agents and undistributed indirect costs,\ncharged by a district to the general, debt service, and special aid\nfunds, based on expenditures reported by the district for the school\nyear two years prior to the base year, divided by the public school\ndistrict enrollment for the base year computed pursuant to subparagraph\ntwo of paragraph n of subdivision one of this section based on data on\nfile for an electronic data file used to produce the school aid computer\nlisting produced by the commissioner in support of the executive budget\nrequest; and\n (G) "TGFE percentage" shall mean,\n (1) in the case of a district determined to be a high-need school\ndistrict pursuant to clause (c) of subparagraph two of paragraph c of\nsubdivision six of this section for the school aid computer listing\nproduced by the commissioner in support of the enacted budget for the\ntwo thousand seven--two thousand eight school year and entitled\n"SA0708",\n (a) in the case of a city school district in a city with a population\nin excess of one million inhabitants, four and five hundred thirty-seven\nthousandths percent (0.04537),\n (b) in the case of a city school district in a city with a population\nof more than two hundred fifty thousand inhabitants and less than one\nmillion inhabitants according to the two thousand federal census, four\nand one-tenth percent (0.041),\n (c) in the case of a city school district in a city with a population\nof more than two hundred ten thousand inhabitants and less than two\nhundred fifty thousand inhabitants according to the two thousand federal\ncensus, four and thirteen hundredths percent (0.0413),\n (d) in the case of a city school district in a city with a population\nof more than one hundred seventy thousand inhabitants and less than two\nhundred ten thousand inhabitants according to the two thousand federal\ncensus, five and ninety-seven hundredths percent (0.0597),\n (e) in the case of a city school district in a city with a population\nof more than one hundred thousand inhabitants and less than one hundred\nseventy thousand inhabitants according to the two thousand federal\ncensus, five and fifty-three hundredths percent (0.0553),\n (f) in the case of any other such school district which has a\nthree-year average free and reduced price lunch percent greater than\nseventy-five percent (0.75) and which has an administrative efficiency\nratio less than one and fifty-five hundredths percent (0.0155), four and\nnine hundredths percent (0.0409), and\n (g) for all other such school districts, six and eight-tenths percent\n(0.068), or\n (2) in the case of all other school districts, eleven percent (0.11).\n d. The gap elimination adjustment restoration amount for the two\nthousand twelve--two thousand thirteen school year for a school district\nshall be computed based on data on file with the commissioner and in the\ndatabase used by the commissioner to produce an updated electronic data\nfile in support of the enacted budget for the two thousand twelve--two\nthousand thirteen state fiscal year, and shall equal the sum of (i) the\ngreater of:\n (A) the product of (1) the product of the extraordinary needs index\nmultiplied by two hundred twenty-three dollars and eighty cents,\ncomputed to two decimal places without rounding, multiplied by (2) the\nstate sharing ratio computed pursuant to paragraph g of subdivision\nthree of this section multiplied by (3) the public school district\nenrollment for the base year, calculated pursuant to subparagraph two of\nparagraph n of subdivision one of this section, where the extraordinary\nneeds index shall be the quotient of the extraordinary needs percent for\nthe district computed pursuant to paragraph w of subdivision one of this\nsection divided by forty-eight hundredths; or\n (B) for any district with a GEA/TGFE ratio greater than one, where the\nGEA/TGFE ratio shall be the quotient of the gap elimination adjustment\nfor the two thousand eleven--two thousand twelve school year for the\ndistrict divided by the total general fund expenditures of such district\nin the base year, divided by the quotient of the statewide total gap\nelimination adjustment for the two thousand eleven--two thousand twelve\nschool year divided by total general fund expenditures in the base year,\nthe product of (1) the product of the GEA/TGFE ratio multiplied by\nninety dollars, computed to two decimal places without rounding,\nmultiplied by (2) the state sharing ratio computed pursuant to paragraph\ng of subdivision three of this section multiplied by (3) the public\nschool district enrollment for the base year, calculated pursuant to\nsubparagraph two of paragraph n of subdivision one of this section; or\n (C) the product of two and nine hundred fifty-six one-thousandths of a\npercent (0.02956) multiplied by the gap elimination adjustment for the\ntwo thousand eleven--two thousand twelve school year; or\n (D) the product of (1) the positive difference, if any, of one and\nthirty-seven one-hundredths (1.37) minus the product of the combined\nwealth ratio computed pursuant to subparagraph one of paragraph c of\nsubdivision three of this section multiplied by one and one-half (1.5),\nbut not more than one, multiplied by (2) the public school district\nenrollment for the base year, calculated pursuant to subparagraph two of\nparagraph n of subdivision one of this section, multiplied by (3) four\nhundred seventy-three dollars and seventy cents; or\n (E) for any district with a tax effort ratio computed pursuant to\nsubparagraph three of paragraph a of subdivision sixteen of this section\nthat is greater than four and four-tenths (4.4) and a combined wealth\nratio computed pursuant to subparagraph one of paragraph c of\nsubdivision three of this section that is less than one and one-half\n(1.5), the product of (1) the state sharing ratio computed pursuant to\nparagraph g of subdivision three of this section multiplied by (2) the\npublic school district enrollment for the base year, calculated pursuant\nto subparagraph two of paragraph n of subdivision one of this section,\nmultiplied by (3) three hundred nine dollars and thirty cents;\nbut shall be no greater than the product of twenty-five percent and the\ngap elimination adjustment for the two thousand eleven--two thousand\ntwelve school year for the district, and (ii) the Limited English\nproficiency restoration which shall be apportioned to city school\ndistricts of cities with a population in excess of one hundred\ntwenty-five thousand and less than one million. For any such city school\ndistrict with a limited English proficiency ratio greater than or equal\nto four percent and less than five percent, the limited English\nproficiency restoration shall equal the product of the limited English\nproficiency restoration base multiplied by seven tenths. For any such\ncity school district with a limited English proficiency ratio greater\nthan or equal to five percent, the limited English proficiency\nrestoration shall equal the product of the limited English proficiency\nrestoration base multiplied by two and two tenths. For any such city\nschool district with a limited English proficiency ratio less than four\npercent, the limited English proficiency restoration shall equal the\nproduct of the limited English proficiency restoration base multiplied\nby one and seventy-five hundredths.\n (A) for the purposes of computations pursuant to this subparagraph (1)\n"limited English proficiency ratio" shall mean the quotient of (a) the\nproduct of the limited English proficiency count computed pursuant to\nparagraph o of subdivision one of this section multiplied by fifty\npercent, divided by (b) public school district enrollment for the base\nyear computed pursuant to subparagraph two of paragraph n of subdivision\none of this section;\n (2) "limited English proficiency restoration base" shall mean the\nproduct of the amount set forth for such school district as "TOTAL"\nunder the heading "2011-12 BASE YEAR AIDS" in the school aid computer\nlisting produced by the commissioner in support of the enacted budget\nfor the 2012-13 school year and entitled "SA121-3" multiplied by eleven\nhundredths of one percent.\n (e) The gap elimination adjustment restoration amount for the two\nthousand thirteen--two thousand fourteen school year for a school\ndistrict shall be computed based on data on file with the commissioner\nand in the database used by the commissioner to produce an updated\nelectronic data file in support of the enacted budget for the two\nthousand thirteen--two thousand fourteen state fiscal year end entitled\n"SA131-4" and shall equal the greater of one hundred thousand dollars\n($100,000) or the sum of:\n (i) the "Tier A restoration" which shall mean the amount set forth for\nsuch school district as "GEA RESTORATION" under the heading "2013-14\nESTIMATED AIDS" in the school aid computer listing produced by the\ncommissioner in support of the executive budget request submitted for\nthe two thousand thirteen--two thousand fourteen state fiscal year and\nentitled "BT131-4"; and\n (ii) the "Tier B restoration" which shall mean for a district with (1)\na combined wealth ratio of less than one and seven-tenths (1.7) and (2)\nan enrollment per square mile which shall be the quotient, computed to\ntwo decimals without rounding, of the public school enrollment of the\nschool district on the date enrollment was counted in accordance with\nsubdivision one of this section for the base year divided by the square\nmiles of the district, as determined by the commissioner, of less than\none hundred and seventy and (3) a designation as high need or average\nneed pursuant to clause (c) of subparagraph two of paragraph c of\nsubdivision six of this section for the school aid computer listing\nproduced by the commissioner in support of the enacted budget for the\ntwo thousand seven--two thousand eight school year and entitled\n"SA0708", or in the case of a reorganized district that had a\npredecessor district that was so designated and (4) a tier A restoration\nwhich equals less than twenty and seven-tenths percent (0.207) of the\ngap elimination adjustment for the base year, the positive difference if\nany, of the product of twenty and seven-tenths percent (0.207)\nmultiplied by the gap elimination adjustment for the base year minus the\ntier A restoration; and\n (iii) the "Tier C restoration" which shall mean for a district for\nwhich the sum of the tier A restoration and the tier B restoration is\nless than the product of the gap elimination adjustment for the base\nyear multiplied by six percent (0.06), the positive difference of the\nproduct of the gap elimination adjustment for the base year multiplied\nby six percent (0.06) minus the sum of the tier A restoration and the\ntier B restoration; and\n (iv) the "Tier D restoration" which shall mean for school districts\nthat were: (1) designated as low or average need pursuant to clause (c)\nof subparagraph two of paragraph c of subdivision six of this section\nfor the school aid computer listing produced by the commissioner in\nsupport of the enacted budget for the two thousand seven--two thousand\neight school year and entitled "SA0708", or in the case of a reorganized\ndistrict that had a predecessor district that was so designated and (2)\ndesignated as high need pursuant to the regulations of the commissioner\nin the most recently available study included in the school aid computer\nlisting produced by the commissioner in support of the enacted budget\nfor the two thousand thirteen--two thousand fourteen state fiscal year\nand entitled "SA131-4" known as the 2008 need resource capacity category\ncode, the product of (a) the positive difference, if any, of the gap\nelimination adjustment for such district for the two thousand\neleven--two thousand twelve school year minus the product of six and\neight tenths percent (0.068) multiplied by the total general fund\nexpenditures of such district for the two thousand ten--two thousand\neleven school year, multiplied by (b) thirty-five hundredths (0.35); and\n (v) the "Tier E restoration" which shall mean for districts with (1) a\nquotient of the positive difference of the gap elimination adjustment\nfor the year prior to the base year minus the gap elimination adjustment\nfor the base year divided by the gap elimination adjustment for the year\nprior to the base year is less than seven and five-tenths percent\n(0.075) and (2) a combined wealth ratio of less than one and one-tenth\n(1.10), the product of two and five-tenths percent (0.025) multiplied by\nthe gap elimination adjustment for the base year; and\n (vi) the "Tier F restoration" which shall mean for any district (1)\ndesignated as high need pursuant to clause (c) of subparagraph two of\nparagraph c of subdivision six of this section for the school aid\ncomputer listing produced by the commissioner in support of the enacted\nbudget for the two thousand seven--two thousand eight school year and\nentitled "SA0708", or in the case of a reorganized district that had a\npredecessor district that was so designated, with (2) a GEA/TGFE ratio\ngreater than four and ninety-one hundredths percent (.0491), where the\nGEA/TGFE ratio shall be the quotient of the gap elimination adjustment\nfor the base year for the district divided by the total general fund\nexpenditures of such district in the base year, the product of fifteen\ndollars ($15.00), multiplied by the base year public school district\nenrollment, as computed pursuant to paragraph n of subdivision one of\nthis section, but not less than one hundred thousand dollars ($100,000);\nand\n (vii) the "Tier G restoration" which shall mean for a city school\ndistrict of a city having a population in excess of one hundred\ntwenty-five thousand and less than one hundred and sixty thousand and\nfor city school districts of cities with populations in excess of two\nhundred and five thousand and less than three hundred thousand, the\nproduct of ten dollars ($10.00) multiplied by the base year public\nschool district enrollment, as computed pursuant to paragraph n of\nsubdivision one of this section and for a city school district of a city\nhaving a population in excess of one hundred sixty thousand and below\ntwo hundred thousand the product of eight dollars ($8.00) multiplied by\nthe base year public school district enrollment, as computed pursuant to\nparagraph n of subdivision one of this section and for a city school\ndistrict of a city having a population of one million or more, the\nproduct of forty-two dollars and two cents ($42.02), multiplied by the\nbase year public school district enrollment, as computed pursuant to\nparagraph n of subdivision one of this section; and\n (viii) the "Tier H restoration" which shall mean for districts other\nthan for city school districts of cities having populations of one\nhundred and twenty-five thousand or more, the product of the positive\ndifference of one and forty-three hundredths (1.43) minus such\ndistrict's regional cost index pursuant to subdivision four of this\nsection, multiplied by five, multiplied by the three-year average free\nand reduced price lunch percent, multiplied by one hundred dollars\n($100.00) multiplied by the base year public school district enrollment,\nas computed pursuant to paragraph n of subdivision one of this section;\nand\n (ix) the "Tier I restoration" which shall mean for any district with a\ncombined wealth ratio greater than one and one-tenth (1.1) and a\nthree-year average free and reduced price lunch percent greater than\nsix-tenths (0.6), the product of one hundred and fifty dollars ($150.00)\nmultiplied by the base year public school district enrollment, as\ncomputed pursuant to paragraph n of subdivision one of this section; and\n (x) the "Tier J restoration" which shall mean for a district with a\ncombined wealth ratio less than one and one-tenths (1.1), the product of\n(a) two hundred dollars ($200.00) multiplied by (b) the positive\ndifference, if any, of the base year public school district enrollment\nless the public school district enrollment for the year four years prior\nto the base year, as computed pursuant to paragraph n of subdivision one\nof this section;\n Provided further, notwithstanding any portion of this paragraph to the\ncontrary, that a district's gap elimination adjustment restoration for\nthe two thousand thirteen--two thousand fourteen school year shall not\nexceed the product of forty-three percent (0.43) and the gap elimination\nadjustment for the base year for the district.\n (f) The gap elimination adjustment restoration amount for the two\nthousand fourteen--two thousand fifteen school year for a school\ndistrict shall be computed based on data on file with the commissioner\nand in the database used by the commissioner to produce an updated\nelectronic data file in support of the enacted budget for the two\nthousand fourteen--two thousand fifteen state fiscal year and entitled\n"SA141-5" and shall equal the greater of:\n (i) the product of fourteen and thirteen hundredths percent (0.1413)\nmultiplied by the gap elimination adjustment for the base year or;\n (ii) the positive difference of (a) the product of twenty-nine percent\n(0.29) multiplied by the absolute value of the amount set forth for such\nschool district as "GAP ELIMINATION ADJUSTMENT" under the heading\n"2011-12 ESTIMATED AIDS" in the school aid computer listing produced by\nthe commissioner in support of the executive budget request submitted\nfor the two thousand eleven--two thousand twelve state fiscal year and\nentitled "BT111-2" minus (b) the positive difference of the absolute\nvalue of the amount set forth for such school district as "GAP\nELIMINATION ADJUSTMENT" under the heading "2011-12 ESTIMATED AIDS" in\nthe school aid computer listing produced by the commissioner in support\nof the executive budget request submitted for the two thousand\neleven--two thousand twelve state fiscal year and entitled "BT111-2"\nminus the gap elimination adjustment for the base year or;\n (iii) seventy thousand dollars ($70,000) or;\n (iv) the sum of:\n (A) the product of the FRPL restoration amount multiplied by the base\nyear public school district enrollment as computed pursuant to\nsubparagraph two of paragraph n of subdivision one of this section\nmultiplied by the three-year average free and reduced price lunch\npercent, provided further, for the purposes of this paragraph the FRPL\nrestoration amount shall equal (1) for a city school district of a city\nhaving a population in excess of one hundred twenty-five thousand and\nless than one million, five dollars ($5.00) or (2) for a city school\ndistrict of a city having a population in excess of one million, one\nhundred four dollars and forty cents ($104.40) or (3) for all other\nschool districts forty-three dollars ($43.00); and\n (B) for a school district with (1) a three-year average free and\nreduced price lunch percent greater than sixty-five percent (0.65) and\n(2) base year public school district enrollment as computed pursuant to\nsubparagraph two of paragraph n of subdivision one of this section\ngreater than thirty-five hundred (3,500) and for which (3) the quotient\nof (a) the positive difference, if any, of the absolute value of the\namount set forth for such school district as "GAP ELIMINATION\nADJUSTMENT" under the heading "2011-12 ESTIMATED AIDS" in the school aid\ncomputer listing produced by the commissioner in support of the\nexecutive budget request submitted for the two thousand eleven--two\nthousand twelve state fiscal year and entitled "BT111-2" minus the\npositive difference of the absolute value of the amount set forth for\nsuch school district as "GAP ELIMINATION ADJUSTMENT" under the heading\n"2014-15 ESTIMATED AIDS" in the school aid computer listing produced by\nthe commissioner in support of the executive budget request submitted\nfor the two thousand fourteen--two thousand fifteen state fiscal year\nand entitled "BT141-5" divided by (b) the absolute value of the amount\nset forth for such school district as "GAP ELIMINATION ADJUSTMENT" under\nthe heading "2011-12 ESTIMATED AIDS" in the school aid computer listing\nproduced by the commissioner in support to the executive budget request\nsubmitted for the two thousand eleven--two thousand twelve state fiscal\nyear and entitled "BT111-2" is less than sixty percent (0.60), the\nproduct of one hundred and forty-three dollars ($143.00) multiplied by\nthe base year public school district enrollment as computed pursuant to\nsubparagraph two of paragraph n of subdivision one of this section; and\n (C) for a school district other than a city school district of a city\nhaving a population in excess of one million for which the quotient of\n(a) the positive difference, if any, of the limited English proficient\ncount for the base year minus the limited English proficient count for\nthe two thousand eight--two thousand nine school year divided by (b) the\nlimited English proficient count for the two thousand eight--two\nthousand nine school year is greater than five percent (0.05), the\nproduct of one thousand five hundred dollars ($1,500) multiplied by the\npositive difference, if any of the limited English proficient count for\nthe base year minus the limited English proficient count for the two\nthousand eight--two thousand nine school year multiplied by such\ndistricts extraordinary needs percent as computed pursuant to paragraph\nw of subdivision one of this section; and\n (D) for a school district for which the quotient of the number of\npersons aged five to seventeen within the school district, based on the\nmost recent decennial census as tabulated by the National Center on\nEducation Statistics, who were enrolled in public schools and whose\nfamilies had incomes below the poverty level, divided by the total\nnumber of person aged five to seventeen within the school district,\nbased on such decennial census, who were enrolled in public schools,\ncomputed to four decimals without rounding is greater than eighteen\npercent (0.18), the product of four hundred and ninety-five dollars\n($495) multiplied by the positive difference, if any of the base year\npublic school district enrollment as computed pursuant to subparagraph\ntwo of paragraph n of subdivision one of this section minus the two\nthousand ten--two thousand eleven public school district enrollment, as\ncomputed pursuant to subparagraph two of paragraph n of subdivision one\nof this section; and\n (E) for a school district for which (1) the quotient of the two\nthousand thirteen--two thousand fourteen gap elimination adjustment\ndivided by the total general fund expenditures for such district for the\nbase year exceeds five percent (0.05), the product of ninety dollars\n($90.00) multiplied by the base year public school district enrollment,\nas computed pursuant to paragraph n of subdivision one of this section;\nand\n (F) for school districts for which the quotient of non public school\ndistrict enrollment divided by the sum of the non public school district\nenrollment and the base year public school district enrollment as\ncomputed pursuant to subparagraph two of paragraph n of subdivision one\nof this section is greater than twenty-five hundredths (0.25), the\nproduct of (1) the quotient of non public school district enrollment\ndivided by the sum of the non public school district enrollment and the\nbase year public school district enrollment as computed pursuant to\nsubparagraph two of paragraph n of subdivision one of this section\nmultiplied by (2) the extraordinary needs percent as computed pursuant\nto paragraph w of subdivision one of this section multiplied by (3) the\nbase year public school district enrollment as computed pursuant to\nsubparagraph two of paragraph n of subdivision one of this section\nmultiplied by (4) three hundred and fifty dollars ($350.00); and\n (G) for school districts that: (1) were designated as average need\npursuant to clause (c) of subparagraph two of paragraph c of subdivision\nsix of this section for the school aid computer listing produced by the\ncommissioner in support of the enacted budget for the two thousand\nseven--two thousand eight school year and entitled "SA0708" and (2) a\ncombined wealth ratio computed pursuant to subparagraph one of paragraph\nc of subdivision three of this section of less than one (1.0) or for a\nschool district designated as high need urban-suburban pursuant to\nclause (c) of subparagraph two of paragraph c of subdivision six of this\nsection for the school aid computer listing produced by the commissioner\nin support of the enacted budget for the two thousand seven--two\nthousand eight school year and entitled "SA0708", the product of\nfifty-one dollars ($51.00) multiplied by the base year public school\ndistrict enrollment as computed pursuant to subparagraph two of\nparagraph n of subdivision one of this section; and\n (H) for a school district designated as rural high need pursuant to\nclause (c) of subparagraph two of paragraph c of subdivision six of this\nsection for the school aid computer listing produced by the commissioner\nin support of the enacted budget for the two thousand seven--two\nthousand eight school year and entitled "SA0708", the product of two\nhundred dollars ($200.00) multiplied by the base year public school\ndistrict enrollment as computed pursuant to subparagraph two of\nparagraph n of subdivision one of this section; and\n (I) for school districts that were designated as small city school\ndistricts or central school districts whose boundaries include a portion\nof a small city for the school aid computer listing produced by the\ncommissioner in support of the enacted budget for the two thousand\nfourteen--two thousand fifteen school year and entitled "SA1415" the\nproduct of twenty-five dollars ($25.00) multiplied by the base year\npublic school district enrollment as computed pursuant to subparagraph\ntwo of paragraph n of subdivision one of this section and for school\ndistricts for which the quotient, computed to two decimals without\nrounding, of the public school enrollment of the school district on the\ndate enrollment was counted in accordance with this subdivision for the\nbase year divided by the square miles of the district, as determined by\nthe commissioner is less than two hundred and fifty (250), the product\nof sixteen dollars ($16.00) multiplied by the base year public school\ndistrict enrollment as computed pursuant to subparagraph two of\nparagraph n of subdivision one of this section; and\n (J) For a district for which (1) the quotient, computed to two\ndecimals without rounding, of the public school enrollment of the school\ndistrict on the date enrollment was counted in accordance with this\nsubdivision for the base year divided by the square miles of the\ndistrict, as determined by the commissioner is greater than eight\nhundred (800) and (2) the tax effort ratio, as defined in subdivision\nsixteen of this section is greater than four and (3) the base year\npublic school district enrollment as computed pursuant to subparagraph\ntwo of paragraph n of subdivision one of this section is greater than\nthe two thousand ten--two thousand eleven public school district\nenrollment as computed pursuant to subparagraph two of paragraph n of\nsubdivision one of this section, the product of two hundred and fifty\ndollars ($250.00) multiplied by the base year public school district\nenrollment as computed pursuant to subparagraph two of paragraph n of\nsubdivision one of this section, provided that such amount shall not\nexceed one million dollars ($1,000,000); and\n (K) For school districts that were: (1) designated as low or average\nneed pursuant to clause (c) of subparagraph two of paragraph c of\nsubdivision six of this section for the school aid computer listing\nproduced by the commissioner in support of the enacted budget for the\ntwo thousand seven--two thousand eight school year and entitled\n"SA0708", or in the case of a reorganized district that had a\npredecessor district that was so designated and (2) designated as high\nneed pursuant to the regulations of the commissioner in the most\nrecently available study included in the school aid computer listing\nproduced by the commissioner in support of the enacted budget for the\ntwo thousand thirteen--two thousand fourteen state fiscal year and\nentitled "SA131-4" known as the 2008 need resource capacity category\ncode, the product of (a) the positive difference, if any, of the\nabsolute value of the amount set forth for such school district as "GAP\nELIMINATION ADJUSTMENT" under the heading "2011-12 ESTIMATED AIDS" in\nthe school aid computer listing produced by the commissioner in support\nof the executive budget request submitted for the two thousand\neleven--two thousand twelve state fiscal year and entitled "BT111-2"\nminus the product of six and eight tenths percent (0.068) multiplied by\nthe total general fund expenditures of such district for the two\nthousand ten--two thousand eleven school year, multiplied by (b)\nfifty-five hundredths (0.55); and\n (L) the amount set forth for such school district as "GEA RESTORATION"\nunder the heading "2014-15 ESTIMATED AIDS" in the school aid computer\nlisting produced by the commissioner in support of the executive budget\nrequest submitted for the two thousand fourteen--two thousand fifteen\nstate fiscal year and entitled "BT141-5".\n Provided further, notwithstanding any provision of this paragraph to\nthe contrary, that a district's gap elimination adjustment restoration\nfor the two thousand fourteen--two thousand fifteen school year shall\nnot exceed the product of seventy percent (0.70) and the gap elimination\nadjustment for the base year for the district.\n g. The gap elimination adjustment restoration amount for the two\nthousand fifteen--two thousand sixteen school year for a school district\nshall be computed based on data on file with the commissioner and in the\ndatabase used by the commissioner to produce an updated electronic data\nfile in support of the enacted budget for the two thousand fifteen--two\nthousand sixteen state fiscal year and entitled "SA151-6" and shall\nequal the sum of tiers one through four plus the sum of minimums A, B,\nand C.\n (i) "Tier one" shall equal the product of thirty dollars ($30.00)\nmultiplied by the extraordinary needs count computed pursuant to\nparagraph s of subdivision one of this section multiplied by the\nconcentration factor, where the concentration factor shall be the sum of\none plus the quotient arrived at when dividing (1) the difference of the\nextraordinary needs percent computed pursuant to paragraph w of\nsubdivision one of this section less four-tenths (0.4) divided by (2)\nnine hundred two thousandths (0.902), provided, however, that such\nconcentration factor shall not be less than one.\n (ii) "Tier two" shall be the product, for districts with a change in\nenrollment of greater than two percent, of six hundred dollars\n($600.00), and for all other districts with a change in enrollment\ngreater than zero but less than two percent, five hundred dollars\n($500.00) multiplied by the change in enrollment, where the change in\nenrollment shall be the positive difference, if any, of the base year\npublic school district enrollment as computed pursuant to subparagraph\ntwo of paragraph n of subdivision one of this section for the base year\nless public school district enrollment for the two thousand\nthirteen--two thousand fourteen school year.\n (iii) "Tier three" shall be the product of twenty-two dollars and\nfifty cents ($22.50) multiplied by the free and reduced price lunch\npercent computed pursuant to paragraph p of subdivision one of this\nsection multiplied by the base year public school district enrollment as\ncomputed pursuant to subparagraph two of paragraph n of subdivision one\nof this section for the base year.\n (iv) "Tier four" shall be the product of three hundred dollars\n($300.00) multiplied by the limited English proficient count computed\npursuant to paragraph o of subdivision one of this section multiplied by\nthe extraordinary needs percent computed pursuant to paragraph w of\nsubdivision one of this section multiplied by the sum of one and the LEP\ngrowth percent, where the LEP growth percent shall be the quotient\narrived at by dividing the positive difference, if any, of the limited\nEnglish proficient count for the base year less such count for the year\nprior to the base year divided by such count for the year prior to the\nbase year.\n (v) "Minimum A" shall be the minimum A percent multiplied by the gap\nelimination adjustment for the base year, where the minimum A percent\nshall be the greater of (1) for a city school district of a city having\na population of one million or more twenty-nine and forty-five\nhundredths percent (0.2945), or (2) for a city school district of a city\nhaving a population of one hundred twenty-five thousand or more but less\nthan one million and a combined wealth ratio of less than five-tenths\n(0.5) eighty percent (0.80), or (3) for all other districts with a\ncombined wealth ratio less than one and eight-tenths (1.8) thirty-five\nand six-tenths percent (0.356), or (4) for all other districts thirty\npercent (0.30).\n (vi) "Minimum B" shall be for districts designated as average need\npursuant to clause (c) of subparagraph two of paragraph c of subdivision\nsix of this section for the school aid computer listing produced by the\ncommissioner in support of the enacted budget for the two thousand\nseven--two thousand eight school year and entitled "SA0708" and with a\ncombined wealth ratio of less than seventy-eight hundredths (0.78),\ntwenty-six and fifteen hundredths percent (0.2615) multiplied by the gap\nelimination adjustment for the base year.\n (vii) "Minimum C" shall be for districts designated as high need\npursuant to clause (c) of subparagraph two of paragraph c of subdivision\nsix of this section for the school aid computer listing produced by the\ncommissioner in support of the enacted budget for the two thousand\nseven--two thousand eight school year and entitled "SA0708", other than\nthose city school districts of a city having a population of one hundred\ntwenty-five thousand or more, forty-three percent (0.43) multiplied by\nthe gap elimination adjustment for the base year.\n (viii) Provided however, that no GEA restoration shall be more than\nthe product of ninety-eight percent (0.98) multiplied by the gap\nelimination adjustment for the base year.\n h. The gap elimination adjustment for the two thousand sixteen--two\nthousand seventeen school year and thereafter shall equal zero.\n 18. Allocable growth amount apportionment. Such amount shall be\napportioned for a school year pursuant to a chapter of the laws of New\nYork enacted for the state fiscal year in which such school year\ncommences, and shall be allocated to purposes including but not limited\nto competitive grant awards made pursuant to subdivisions five and six\nof section thirty-six hundred forty-one of this article, the foundation\naid phase-in amount or other foundation aid increase allocated pursuant\nto subdivision four of this section and the gap elimination adjustment\nrestoration amount apportioned pursuant to subdivision seventeen of this\nsection. In the event that a chapter of the laws of New York enacted for\nthe state fiscal year in which such school year commences is not\nenacted, the allocations in support of subdivisions five and six of\nsection thirty-six hundred forty-one of this article shall equal the\nallocations in support of such awards in the base year, and the\napportionments pursuant to subdivisions four and seventeen of this\nsection for the current year shall equal the apportionments for such\nsubdivisions four and seventeen for the base year.\n 19. Pandemic adjustment. a. Notwithstanding any other provision of law\nto the contrary, the commissioner shall reduce payments due to each\ndistrict for the two thousand twenty--two thousand twenty-one school\nyear pursuant to section thirty-six hundred nine-a of this part by an\namount equal to the pandemic adjustment computed for such district, and\nprovided further that an amount equal to the amount of such deduction\nshall be deemed to have been paid to the district pursuant to this\nsection for the school year in which such deduction is made. The\ncommissioner shall compute such pandemic adjustment in each electronic\ndata file produced pursuant to subdivision twenty-one of section three\nhundred five of this chapter, based on the following information: (i)\nninety-nine and one-half percent of the funds from the elementary and\nsecondary emergency relief fund that are available for school districts\npursuant to the Coronavirus Aid, Relief, and Economic Security Act of\n2020, and (ii) the governor's emergency relief fund pursuant to such\nact, provided that a schedule of such amounts shall be approved by the\ndirector of the budget, and provided further the commissioner shall\nprovide a schedule of such pandemic adjustment to the state comptroller,\nthe director of the budget, the chair of the senate finance committee,\nand the chair of the assembly ways and means committee.\n b. Notwithstanding any inconsistent provision of law to the contrary,\nwhere additional federal and state revenues are apportioned to school\ndistricts with a pandemic adjustment reduction pursuant to this\nsubdivision, such additional federal and state revenues shall be\napportioned to such school district in an amount equal to the pandemic\nadjustment as computed herein, unless otherwise specified by federal\nlaw.\n c. The positive value of the pandemic adjustment payment reduction\nshall not exceed the sum of moneys apportioned pursuant to sections\nseven hundred one, seven hundred eleven, seven hundred fifty-one, seven\nhundred fifty-three, thirty-six hundred nine-a, thirty-six hundred\nnine-b, thirty-six hundred nine-d, thirty-six hundred nine-f, and\nthirty-six hundred nine-h for the two thousand twenty--two thousand\ntwenty-one school year for any school district.\n 20. Shared services aid for school districts which are not components\nof a board of cooperative educational services supervisory district,\nincluding large city school districts. Commencing with aid payable in\nthe nineteen hundred ninety-eight--ninety-nine school year, school\ndistricts which are not components of a board of cooperative educational\nservices supervisory district, including city school districts of those\ncities having populations in excess of one hundred twenty-five thousand\ninhabitants that participate in, or provide, shared services for the\npurpose of instructional support service as authorized by subdivision\neight-c of section nineteen hundred fifty of this chapter shall be\neligible for an additional apportionment in accordance with the\nprovisions of this paragraph. Within the amount appropriated for such\npurpose, such districts shall be entitled to an additional apportionment\nfor their expenses incurred in the base year from their participation in\nor provision of such shared services, in an amount equal to the amount\nthat would be payable for such expenses if the services were aidable\nshared services under subdivision five of section nineteen hundred fifty\nof this chapter; provided that in computing such aid for such city\nschool districts the tax rate shall be determined in the manner\nprescribed in subparagraph seven of paragraph a of subdivision\nthirty-one-a of this section. Such apportionment shall be paid in\naccordance with section thirty-six hundred nine-a of this chapter. In\nthe event the appropriation for purposes of this subdivision in any year\nis insufficient to pay all claims received pursuant to this subdivision,\nthe commissioner shall determine the percentage of the total claims\nsubmitted that is represented by each district's claim on file with the\ncommissioner at the time of creation of each data file or fiscal report\nrequired by subdivision twenty-one of section three hundred five of this\nchapter and shall pay such claims based on such prorated basis among all\ndistricts filing such claims until the appropriation is exhausted,\nprovided that such prorated apportionment computed and payable as of\nSeptember one of the school year immediately following the school year\nfor which such aid is claimed shall be deemed final and not subject to\nchange. For aid payable in the nineteen hundred\nninety-eight--ninety-nine school year, the aid payable pursuant to this\nsubdivision shall not exceed three million, five hundred thousand\ndollars ($3,500,000); for the nineteen hundred ninety-nine--two thousand\nschool year the aid payable pursuant to this subdivision shall not\nexceed ten million dollars ($10,000,000); for the two thousand--two\nthousand one school year the aid payable pursuant to this subdivision\nshall not exceed fifteen million dollars ($15,000,000); and for the two\nthousand one--two thousand two school year and thereafter the aid\npayable pursuant to this subdivision shall not exceed twenty-five\nmillion dollars ($25,000,000).\n 26-a. Aid for instructional computer technology expenses. a.\nCommencing with aid payable in the nineteen hundred\nninety-eight--ninety-nine school year, the commissioner is hereby\nauthorized to apportion to any school district aid pursuant to this\nsubdivision for its approved expenditures, in excess of base year aid\nreceived pursuant to subdivision twenty-six of this section, for the\npurchase, lease-purchase and/or installation of instructional computer\ntechnology equipment, including original purchase, lease-purchase and/or\ninstallation of hardware and vendor-installed software for deployment in\nclassrooms or school libraries; or for the costs of an extended\nmaintenance contract for instructional computer technology equipment or\nnetwork systems for a term not to exceed the applicable period of\nprobable usefulness, to the extent such costs would be allowable under a\nstate contract; provided, however, no expenses eligible for aid pursuant\nto subdivision six of this section shall be aidable pursuant to this\nsubdivision, and provided further, no expenses aided pursuant to this\nsubdivision shall be eligible for aid pursuant to subdivision twenty-six\nof this section or section nineteen hundred fifty of this chapter.\n b. Aid pursuant to this subdivision shall equal the product of the\ndistrict's instructional computer technology aid ratio and approved base\nyear expenditures for capital outlays and/or current year expenditures\nfor debt service and/or current year expenditures for lease purchase for\nacquisition and installation of instructional computer technology\nequipment. Notwithstanding any other provision of law to the contrary,\ndebt service expenses or obligations due under a lease-purchase\nagreement executed in a prior year for instructional computer technology\nequipment pursuant to this subdivision shall be ordinary contingent\nexpenses.\n c. The district's instructional computer technology aid ratio shall be\nthe greater of (i) the district's building aid ratio selected for use in\nthe current year pursuant to clause (b) of subparagraph two of paragraph\nc of subdivision six of this section; or (ii) the district's millage\nratio equal to one minus the quotient expressed as a decimal to three\nplaces without rounding of eight mills divided by the tax rate of the\nlocal district computed upon the actual valuation of taxable property,\nas determined pursuant to subdivision one of this section, expressed in\nmills to the nearest tenth as determined by the commissioner, provided,\nhowever, that for a city school district in a city having a population\nin excess of one hundred twenty-five thousand inhabitants the tax rate\nshall be computed in the manner prescribed in subparagraph seven of\nparagraph a of subdivision thirty-one-a of this section, and provided\nthat for a school district which is included within a central high\nschool district or for a central high school district, such millage\nratio shall equal one minus the quotient expressed as a decimal to three\nplaces without rounding of three mills divided by the tax rates,\nexpressed in mills to the nearest tenth, of such districts, as\ndetermined by the commissioner; or (iii) thirty-six hundredths. For the\npurposes of this paragraph, the tax rate for the central high school\ndistrict shall be the amount of tax raised by the common and union free\nschool districts included within the central high school district for\nthe support of the central high school district divided by the actual\nvaluation of the central high school district. The tax rate for each\ncommon or union free school district shall be the amount raised for the\nsupport of such common or union free school district, exclusive of the\namount raised for the central high school district, divided by such\nactual valuation of such common or union free school district.\n d. To be eligible for aid pursuant to this subdivision, school\ndistricts shall develop and maintain a plan for the use of the\ninstructional computer technology equipment funded pursuant this\nsection, which shall be in a form prescribed by the commissioner and\nshall include but shall not be limited to provision for maintenance and\nrepair of equipment and the provision of staff development in the use of\nsuch technology. In addition, such plan may provide for the district's\nparticipation in the universal service discount program pursuant to the\nfederal telecommunications act of nineteen hundred ninety-six, and the\ndistrict's participation in the federal technology literacy challenge\nprogram, where such federal technology programs are available. In\nprescribing the format for such plans, the commissioner shall assure\nthat to the extent possible, districts will be able to develop a single\nplan that meets the requirements of this subdivision and such federal\ntechnology programs. In addition, funds apportioned pursuant to this\nsubdivision shall be used in a manner consistent with the district's\nlong-range facilities plan and building-level, district-wide, and where\napplicable, regional instructional and technology plans.\n e. Expenses for instructional computer technology equipment and\nsoftware provided through a board of cooperative educational services\npursuant to a multi-year contract entered pursuant to section nineteen\nhundred fifty of this chapter shall continue to be aided under\nsubdivision five of section nineteen hundred fifty of this chapter for\nthe duration of such contract, and shall be paid in accordance with\napplicable provisions of section nineteen hundred fifty of this chapter\nand section thirty-six hundred nine-d of this article.\n f. In the event the appropriation for purposes of this subdivision in\nany year is insufficient to pay all claims received pursuant to this\nsubdivision, the commissioner shall determine the percentage of the\ntotal claims submitted that is represented by each district's claim on\nfile with the commissioner at the time of creation of each data file or\nfiscal report required by subdivision twenty-one of section three\nhundred five of this chapter and shall pay such claims based on such\nprorated basis among all districts filing such claims until the\nappropriation is exhausted, provided that such prorated apportionment\ncomputed and payable as of September one of the school year immediately\nfollowing the school year for which such aid is claimed shall be deemed\nfinal and not subject to change. For aid payable in the nineteen hundred\nninety-eight--ninety-nine school year, the aid payable pursuant to this\nsubdivision shall not exceed nine million dollars ($9,000,000); for the\nnineteen hundred ninety-nine--two thousand school year the aid payable\npursuant to this subdivision shall not exceed twenty-five million\ndollars ($25,000,000); for the two thousand--two thousand one school\nyear the aid payable pursuant to this subdivision shall not exceed\nfifty-seven million dollars ($57,000,000); and for the two thousand\none--two thousand two school year and thereafter the aid payable\npursuant to this subdivision shall not exceed ninety-one million dollars\n($91,000,000).\n 41. Transitional aid for charter school payments. In addition to any\nother apportionment under this section, for the two thousand seven--two\nthousand eight school year and thereafter, a school district other than\na city school district in a city having a population of one million or\nmore shall be eligible for an apportionment in an amount equal to the\ngreater of the sum of paragraphs (a), (b), and (c), or paragraph (e) of\nthis subdivision.\n (a) the product of (i) the product of eighty percent multiplied by the\ncharter school basic tuition computed for such school district for the\nbase year pursuant to section twenty-eight hundred fifty-six of this\nchapter, multiplied by (ii) the positive difference, if any, of the\nnumber of resident pupils enrolled in the charter school in the base\nyear less the number of resident pupils enrolled in a charter school in\nthe year prior to the base year, provided, however, that a school\ndistrict shall be eligible for an apportionment pursuant to this\nparagraph only if the number of its resident pupils enrolled in charter\nschools in the base year exceeds two percent of the total resident\npublic school district enrollment of such school district in the base\nyear or the total general fund payments made by such district to charter\nschools in the base year for resident pupils enrolled in charter schools\nexceeds two percent of total general fund expenditures of such district\nin the base year, plus\n (b) the product of (i) the product of sixty percent multiplied by the\ncharter school basic tuition computed for such school district for the\nbase year pursuant to section twenty-eight hundred fifty-six of this\nchapter, multiplied by (ii) the positive difference, if any, of the\nnumber of resident pupils enrolled in the charter school in the year\nprior to the base year less the number of resident pupils enrolled in a\ncharter school in the year two years prior to the base year, provided,\nhowever, that a school district shall be eligible for an apportionment\npursuant to this paragraph only if the number of its resident pupils\nenrolled in charter schools in the year prior to the base year exceeds\ntwo percent of the total resident public school district enrollment of\nsuch school district in the year prior to the base year or the total\ngeneral fund payments made by such district to charter schools in the\nyear prior to the base year for resident pupils enrolled in charter\nschools exceeds two percent of the total general fund expenditures of\nsuch district in the year prior to the base year, plus\n (c) the product of (i) the product of forty percent multiplied by the\ncharter school basic tuition computed for such school district for the\nbase year pursuant to section twenty-eight hundred fifty-six of this\nchapter, multiplied by (ii) the positive difference, if any, of the\nnumber of resident pupils enrolled in the charter school in the year two\nyears prior to the base year less the number of resident pupils enrolled\nin a charter school in the year three years prior to the base year,\nprovided, however, that a school district shall be eligible for an\napportionment pursuant to this paragraph only if the number of its\nresident pupils enrolled in charter schools in the year two years prior\nto the base year exceeds two percent of the total resident public school\ndistrict enrollment of such school district in the year two years prior\nto the base year or the total general fund payments made by such\ndistrict to charter schools in the year two years prior to the base year\nfor resident pupils enrolled in charter schools exceeds two percent of\nthe total general fund expenditures of such district in the year two\nyears prior to the base year.\n (d) For purposes of this subdivision the number of pupils enrolled in\na charter school shall not include pupils enrolled in a charter school\nfor which the charter was approved by a charter entity contained in\nparagraph a of subdivision three of section twenty-eight hundred\nfifty-one of this chapter.\n (e) For school districts other than city school districts of cities\nhaving populations of one hundred twenty-five thousand or more as of the\ntwo thousand twenty decennial census, the product of eligible pupils\nmultiplied by eight-tenths (0.8) and further multiplied by charter\nschool basic tuition for the base year as defined pursuant to section\ntwenty-eight hundred fifty-six of this chapter. For purposes of this\nparagraph, eligible pupils shall be equal to the positive difference, if\nany, of the number of resident pupils enrolled in a charter school in\nthe base year less the product of two-tenths (0.2) multiplied by total\nresident public school district enrollment in the base year.\n