N.Y. RPT Law § 420-B — New York Code / Act RPT / Article 4 / Title 2 / Section 420-B
Nonprofit organizations; permissive class
Status: in_force

§ 420-b. Nonprofit organizations; permissive class. 1. (a) Real\nproperty owned by a corporation or association which is organized\nexclusively for bible, tract, benevolent, missionary, infirmary, public\nplayground, scientific, literary, bar association, medical society,\nlibrary, patriotic or historical purposes, for the development of good\nsportsmanship for persons under the age of eighteen years through the\nconduct of supervised athletic games, for the enforcement of laws\nrelating to children or animals, or for two or more such purposes, and\nused exclusively for carrying out thereupon one or more of such purposes\neither by the owning corporation or association, or by another such\ncorporation or association as hereinafter provided, shall be exempt from\ntaxation; provided, however, that such property shall be taxable by any\nmunicipal corporation within which it is located if the governing board\nof such municipal corporation, after public hearing, adopts a local law,\nordinance or resolution so providing. None of the following subdivisions\nof this section providing that certain properties shall be exempt under\ncircumstances or conditions set forth in such subdivisions shall exempt\nsuch property from taxation by a municipal corporation whose governing\nboard has adopted a local law, ordinance or resolution providing that\nsuch property shall be taxable pursuant to this subdivision.\n  (b) No local law, ordinance or resolution adopted pursuant to this\nsubdivision shall provide for the taxation of any particular property or\nowner. Any such local law, ordinance or resolution shall apply alike to\nall property owned by any corporation or association organized for one\nor more of the purposes specified in such local law, ordinance or\nresolution, and used for carrying out thereupon one or more of such\npurposes. Any purpose so specified in the local law, ordinance or\nresolution must be one of the purposes listed in paragraph (a) of this\nsubdivision, but the purposes so specified in the local law, ordinance\nor resolution need not include all the purposes listed in said\nparagraph. Any local law, ordinance or resolution adopted pursuant to\nthis subdivision may be amended or repealed.\n  (c) Real property such as specified in paragraph (a) of this\nsubdivision shall not be exempt if any officer, member or employee of\nthe owning corporation or association shall receive any pecuniary profit\nfrom the operations thereof, except reasonable compensation for services\nin effecting one or more of such purposes, or as proper beneficiaries of\nits strictly charitable purposes; or if the organization thereof for any\nsuch avowed purposes be a guise or pretense for directly or indirectly\nmaking any other pecuniary profit for such corporation or association or\nfor any of its members or employees; or if it be not in good faith\norganized exclusively for one or more of such purposes.\n  2. If any portion of such real property is not so used exclusively to\ncarry out thereupon one or more of the purposes listed in subdivision\none of this section, but is (a) leased or (b) otherwise used for other\npurposes, such portion shall be subject to taxation and the remaining\nportion only shall be exempt; provided, however, that such real property\nshall be fully exempt from taxation although it or a portion thereof is\nused (a) for purposes which are exempt pursuant to this section or\nsections four hundred twenty-a, four hundred twenty-two, four hundred\ntwenty-four, four hundred twenty-six, four hundred twenty-eight, four\nhundred thirty or four hundred fifty of this article by another\ncorporation which owns real property exempt from taxation pursuant to\nsuch sections or whose real property if it owned any would be exempt\nfrom taxation pursuant to such sections, (b) for purposes which are\nexempt pursuant to section four hundred six or section four hundred\neight of this chapter by a corporation which owns real property exempt\nfrom taxation pursuant to such section, (c) for purposes which are\nexempt pursuant to section four hundred sixteen of this chapter by an\norganization which owns real property exempt from taxation pursuant to\nsuch section or whose real property if it owned any would be exempt from\ntaxation pursuant to such section or (d) for purposes relating to civil\ndefense pursuant to the New York state defense emergency act, including\nbut not limited to activities in preparation for anticipated attack,\nduring attack, or following attack or false warning thereof, or in\nconnection with drill or test ordered or directed by civil defense\nauthorities; and provided further that such real property shall be\nexempt from taxation only so long as it or a portion thereof, as the\ncase may be, is devoted to such exempt purposes and so long as any\nmoneys paid for such use do not exceed the amount of carrying,\nmaintenance and depreciation charges of the property or portion thereof,\nas the case may be.\n  3. Such real property from which no revenue is derived shall be exempt\nthough not in actual use therefor by reason of the absence of suitable\nbuildings or improvements thereon if (a) the construction of such\nbuildings or improvements is in progress or is in good faith\ncontemplated by such corporation or association or (b) such real\nproperty is held by such corporation or association upon condition that\nthe title thereto shall revert in case any building not intended and\nsuitable for one or more of such purposes shall be erected upon such\npremises or some part thereof.\n  4. Such real property shall be so exempt although it is used as a\npolling place upon days of registration and election.\n  5. Such real property outside a city owned by a free public library or\nheld in trust by an educational corporation for free library purposes\nshall be so exempt from taxation although a portion thereof is leased or\notherwise used for purposes of income, if such income is necessary for\nand is actually applied to the maintenance and support of such library.\n  6. Real property exempt pursuant to this section from taxation by all\nmunicipal corporations within which it is located shall also be exempt\nfrom special ad valorem levies and special assessments to the extent\nprovided in section four hundred ninety of this chapter. Real property\nwhich is taxable by one or more, but not all, of the municipal\ncorporations within which it is located, pursuant to subdivision one of\nthis section shall also be exempt from such levies and assessments to\nthe same extent except that:\n  such real property taxable by a town shall be subject to any such\nlevies and assessments which are imposed to defray the costs of\nimprovements or services furnished by the town or by a special district\nestablished pursuant to the town law;\n  such real property taxable by a county shall be subject to any such\nlevies and assessments which are imposed to defray the costs of\nimprovements or services furnished by the county or by a special\ndistrict established pursuant to the county law; and\n  such real property taxable by a city shall be subject to any such\nlevies and assessments which are imposed to defray the cost of\nimprovements or service furnished by the city.\n  7. An exemption may be granted pursuant to this section only upon\napplication made by the owner of the property on a form prescribed by\nthe commissioner. The application shall be filed with the assessor of\nthe appropriate county, city, town or village on or before the taxable\nstatus date of such county, city, town or village.\n  8. (a) (i) For the purposes of this subdivision, "municipal\ncorporation" shall mean a county, city, town, village or school district\nwhich, after public hearing, adopts a local law, ordinance or\nresolution, providing that this subdivision shall be applicable to\nnonprofit organizations within its jurisdiction. Such local law,\nordinance or resolution shall apply to property transfers occurring on\nor after the effective date of such local law, ordinance or resolution.\nA copy of such local law, ordinance or resolution shall be filed with\nthe commissioner.\n  (ii) Where a nonprofit organization that meets the requirements for an\nexemption pursuant to this section, purchases property after the levy of\ntaxes, such nonprofit organization may file, if permitted by a local\nlaw, ordinance or resolution of the municipal corporation in which the\nnonprofit organization is located, an application for exemption with the\nassessor no later than the time specified in such local law, ordinance\nor resolution. The assessor shall make a determination of whether the\nparcel would have qualified for exempt status on the tax roll on which\nthe taxes were levied, had title to the parcel been in the name of the\napplicant on the taxable status date applicable to the tax roll. The\napplication shall be on a form prescribed by the commissioner. The\nassessor, no later than thirty days after receipt of such application,\nshall notify both the applicant and the board of assessment review, by\nfirst class mail, of the exempt amount, if any, and the right of the\nowner to a review of the exempt amount upon the filing of a written\ncomplaint. Such complaint shall be on a form prescribed by the\ncommissioner and shall be filed with the board of assessment review\nwithin twenty days of the mailing of such notice. If no complaint is\nreceived, the board of assessment review shall so notify the assessor\nand the exempt amount determined by the assessor shall be final. If the\napplicant files a complaint, the board of assessment review shall\nschedule a time and place for a hearing with respect thereto no later\nthan thirty days after the mailing of the notice by the assessor. The\nboard of assessment review shall meet and determine the exempt amount,\nand shall immediately notify the assessor and the applicant, by first\nclass mail, of its determination. The amount of exemption determined\npursuant to this paragraph shall be subject to review as provided in\narticle seven of this chapter. Such a proceeding shall be commenced\nwithin thirty days of the mailing of the notice of the board of\nassessment review to the new owner as provided in this paragraph.\n  (iii) Upon receipt of a determination of the exempt amount as provided\nin subparagraph (ii) of this paragraph, the assessor shall determine the\npro rata exemption to be credited toward such property by multiplying\nthe tax rate or tax rates for each municipal corporation which levied\ntaxes, or for which taxes were levied, on the appropriate tax roll used\nfor the fiscal year or years during which the transfer occurred times\nthe exempt amount, as determined in subparagraph (ii) of this paragraph,\ntimes the fraction of each fiscal year or years remaining subsequent to\nthe transfer of title. The assessor shall immediately transmit a\nstatement of the pro rata exemption credit due to each municipal\ncorporation which levied taxes or for which taxes were levied on the tax\nroll used for the fiscal year or years during which the transfer\noccurred and to the applicant.\n  (iv) Each municipal corporation which receives notice of pro rata\nexemption credits pursuant to this subdivision shall include an\nappropriation in its budget for the next fiscal year equal to the\naggregate amount of such credits to be applied in that fiscal year.\nWhere a parcel, the owner of which is entitled to a pro rata exemption\ncredit, is subject to taxation in said next fiscal year, the receiver or\ncollector shall apply the credit to reduce the amount of taxes owed for\nthe parcel in such fiscal year. Pro rata exemption credits in excess of\nthe amount of taxes, if any, owed for the parcel shall be paid by the\ntreasurer of a municipal corporation which levies such taxes for or on\nbehalf of the municipal corporation to all owners of property entitled\nto such credits within thirty days of the expiration of the warrant to\ncollect taxes in said next fiscal year. Notwithstanding the foregoing,\nwhere the municipal corporation has been reimbursed by another municipal\ncorporation for the tax credit to be paid to the owner pursuant to this\nsubdivision, such credit shall be paid to such municipal corporation\ninstead of such owner.\n  (b) (i) Notwithstanding the provisions of this section, where a\nnonprofit organization that meets the requirements for an exemption\npursuant to this section, purchases property after the taxable status\ndate but prior to the levy of taxes, such nonprofit organization may, if\npermitted by a local law, ordinance or resolution of the municipal\ncorporation in which the nonprofit organization is located, file an\napplication for an exemption with the assessor within thirty days of the\ntransfer of title to such nonprofit organization. The assessor shall\nmake a determination within thirty days after receipt of such\napplication of whether the applicant would qualify for an exemption\npursuant to this section on the assessment roll if title had been in the\nname of the applicant on the taxable status date applicable to such\nassessment roll. The application shall be made on a form prescribed by\nthe commissioner.\n  (ii) If the assessor's determination is made prior to the filing of\nthe tentative assessment roll, the assessor shall enter the exempt\namount, if any, on the tentative assessment roll and, within ten days\nafter filing such roll, notify the applicant of the approval or denial\nof such exemption, the exempt amount, if any, and the applicant's right\nto review by the board of assessment review.\n  (iii) If the assessor's determination is made after the filing of the\ntentative assessment roll, the assessor shall petition the board of\nassessment review to correct the tentative or final assessment roll in\nthe manner provided in title three of article five of this chapter, with\nrespect to unlawful entries, in the case of wholly exempt parcels, and\nwith respect of clerical errors, in the case of partially exempt\nparcels, if the assessor determines that an exemption should be granted\nand, within ten days of petitioning the board of assessment review,\nnotify the applicant of the approval or denial of such exemption, the\namount of such exemption, if any, and the applicant's right to\nadministrative or judicial review of such determination pursuant to\narticle five or seven of this chapter, respectively.\n  (c) If, for any reason, a determination to exempt property from\ntaxation as provided in paragraph (b) of this subdivision is not entered\non the final assessment roll, the assessor shall petition the board of\nassessment review to correct the final assessment roll.\n  (d) If, for any reason, the pro rata tax credit as provided in\nparagraph (a) of this subdivision is not extended against the tax roll\nimmediately succeeding the fiscal year during which the transfer\noccurred, the assessor shall immediately notify the municipal\ncorporation which levied the tax or for which the taxes were levied of\nthe amount of pro rata exemption credits for the year in which such\ntransfer occurred. Such municipal corporation shall proceed as provided\nin subparagraph (iv) of paragraph (a) of this subdivision.\n  (e) If, for any reason, a determination to exempt property from\ntaxation as provided in paragraph (b) of this subdivision is not entered\non the tax roll for the year immediately succeeding the fiscal year\nduring which the transfer occurred, the assessor shall determine the pro\nrata tax exemption credit for such tax roll by multiplying the tax rate\nor tax rates for each municipal corporation which levied taxes or for\nwhich taxes were levied times the exempt amount and shall immediately\nnotify such municipal corporation or corporations of the pro rata\nexemption credits for such tax roll. Such municipal corporation shall\nadd such pro rata exemption credits for such property to any outstanding\npro rata exemption amounts and proceed as provided in subparagraph (iv)\nof paragraph (a) of this subdivision.\n
N.Y. ELN Law § 6-204 — New York Code / Act ELN / Article 6 / Title 2 / Section 6-204
Designating petition; form
Status: in_force

§ 6-204. Designating petition; form.  1. Party designations for\nelective village offices shall be made on a designating petition\ncontaining the signatures in ink of residents of the village who are\nregistered to vote with the appropriate county board of elections at the\ntime of signing and who are enrolled in such political party. The sheets\nof such a petition shall be numbered. A signer need not himself or\nherself fill in the date or residence. Each sheet of such petition must\nbe in substantially the following form and shall contain all the\ninformation required therein:\n                       PARTY DESIGNATING PETITION\n  I, the undersigned do hereby state that I am a registered voter of the\nVillage of ............. and a duly enrolled voter of the .............\nparty and entitled to vote at the next primary election of such party,\nthat my place of residence is truly stated opposite my signature hereto,\nand I hereby designate the following named person (or persons) as a\ncandidate or (candidates) for nomination of such party for the public\noffice or (public offices) to be voted for at the primary election to be\nheld on the ...... day of ............ 20.... as hereinafter specified.\n                          Public Office\n                          (include district\n                          number,\n    Name of Candidate     if applicable)      Term          Residence\n  ....................  .................   ..........    ............\n  ....................  .................   ..........    ............\n  I do hereby appoint (insert names and addresses of at least three\npersons, all of whom shall be enrolled voters of said party) as a\ncommittee to fill vacancies in accordance with the provisions of the\nelection law.\n  In witness whereof, I have hereunto set my hand, the day and year\nplaced opposite my signature.\n    Date             Name            Residence\n   .............   .............   ...............\n   .............   .............   ...............\n                          STATEMENT OF WITNESS\n  I ............... (name of witness) state: I am a duly qualified voter\nof the State of New York; and an enrolled voter of the .........  party.\nI now reside at ..... (residence address). Each of the persons whose\nnames are subscribed to this petition sheet containing .........\nsignatures, subscribed his or her name in my presence.\n  I understand that this statement will be accepted for all purposes as\nthe equivalent of an affidavit and, if it contains a material false\nstatement, shall subject me to the same penalties as if I had been duly\nsworn.\n   ........................        .................................\n      Date:                                 Signature of witness\n  In lieu of the signed statement of a witness who is a duly qualified\nvoter of the state qualified to sign the petition, the following\nstatement signed by a notary public shall be accepted:\n  On the dates above indicated before me personally came each of the\nvoters whose signatures appear on this petition sheet containing\n.............. (fill in number) signatures, who signed same in my\npresence and who, being by me duly sworn, each for himself or herself,\nsaid that the foregoing statement made and subscribed by him or her, was\ntrue.\nDate..................\n                     ...............................\n                     (Signature and official title\n                     of officer administering oath)\n    Page No........\n  2. Notwithstanding any other provision of law, the number of\nsignatures required on a designating petition shall be five percent of\nthe number of enrolled voters of the party residing in the village.\n
N.Y. ELN Law § 3-200 — New York Code / Act ELN / Article 3 / Title 2 / Section 3-200
Boards of elections; creation, qualifications of commissioners, removal
Status: in_force

§ 3-200. Boards of elections; creation, qualifications of\ncommissioners, removal. 1. There shall be a board of elections in each\ncounty of the state and in the city of New York for the five counties\nthereof.\n  2. Each board shall consist of two election commissioners, except that\nthe county legislative body of a county having a population of more than\none hundred and twenty thousand may, by local law, increase the number\nof commissioners to four, to be appointed as provided in this title.\nEach of the major political parties shall be eligible to recommend\nappointment of an equal number of commissioners.\n  3. In the city of New York the board shall consist of ten\ncommissioners of election who shall be registered voters in the county\nfor which they are appointed and they shall be appointed by the city\ncouncil of the city of New York. Not more than two commissioners shall\nbe registered voters of the same county.\n  4. No person shall be appointed as election commissioner or continue\nto hold office who is not a registered voter in the county and not an\nenrolled member of the party recommending his appointment, or who holds\nany other public office, except that of commissioner of deeds, notary\npublic, village officer, city or town justice, member of a community\nboard within the city of New York or trustee or officer of a school\ndistrict outside of a city.\n  6. An election commissioner shall not be a candidate for any elective\noffice which he would not be entitled to hold under the provisions of\nthis article, unless he has ceased by resignation or otherwise, to be\ncommissioner prior to his nomination or designation therefor. Otherwise\nsuch nomination or designation shall be null and void.\n  7. An election commissioner may be removed from office by the governor\nfor cause in the same manner as a sheriff. Any vacancy so resulting\nshall be filled in a manner prescribed by this article for filling\nvacancies.\n
N.Y. PBA Law § 3858 — New York Code / Act PBA / Article 10-D / Title 2 / Section 3858
Control period
Status: in_force

§ 3858. Control period. 1. A control period shall begin as of the\neffective date of this title and may be reimposed during an advisory\nperiod if the authority determines at any time that a fiscal crisis is\nimminent or that any of the following events has occurred or that there\nis a substantial likelihood and imminence of such occurrence: (a) the\ncity shall have failed to adopt a balanced budget, financial plan or\nbudget modification as required by sections thirty-eight hundred\nfifty-six and thirty-eight hundred fifty-seven of this title, (b) the\ncity shall have failed to pay the principal of or interest on any of its\nbonds or notes when due, (c) the city shall have incurred an operating\ndeficit of one percent or more in the aggregate results of operations of\nany major fund of the city or a covered organization during its fiscal\nyear assuming all revenues and expenditures are reported in accordance\nwith generally accepted accounting principles, subject to the provisions\nof this title, (d) the chief fiscal officer's certification at any time,\nat the request of the authority or on the chief fiscal officer's\ninitiative, which certification shall be made from time to time as\npromptly as circumstances warrant and reported to the authority, that on\nthe basis of facts existing at such time such officer could not make the\ncertification described in subdivision one of section thirty-eight\nhundred fifty-one of this title, or (e) the city shall have violated any\nprovision of this title. A control period shall terminate when the\nauthority has determined that the city qualifies for the onset of an\nadvisory period as provided under subdivision one of section\nthirty-eight hundred fifty-one of this title. After onset of an advisory\nperiod, the authority shall annually consider paragraphs (a) through (e)\nof this subdivision and determine whether, in its judgment, any of the\nevents described in such paragraphs have occurred and the authority\nshall publish each such determination. Any certification made by the\nchief fiscal officer hereunder shall be based on such officer's written\ndetermination which shall take into account a report and opinion of an\nindependent expert in the marketing of municipal securities selected by\nthe authority, and the opinion of such expert and any other information\ntaken into account shall be made public when delivered to the authority.\nNotwithstanding any part of the foregoing to the contrary, in no event\nshall any control period continue beyond June thirtieth, two thousand\nthirty-seven.\n  2. In carrying out the purposes of this title during any control\nperiod, the authority:\n  (a) shall approve or disapprove the financial plan and the financial\nplan modifications of the city, as provided in sections thirty-eight\nhundred fifty-six and thirty-eight hundred fifty-seven of this title,\nand shall formulate and adopt its own modifications to the financial\nplan, as necessary; such modifications shall become effective upon their\nadoption by the authority;\n  (b) may set a maximum level of spending for any proposed budget of any\ncovered organization;\n  (c) may impose a wage and/or hiring freeze: (i) During a control\nperiod, upon a finding by the authority that a wage and/or hiring freeze\nis essential to the adoption or maintenance of a city budget or a\nfinancial plan that is in compliance with this title, the authority\nshall be empowered to order that all increases in salary or wages of\nemployees of the city and employees of covered organizations which will\ntake effect after the date of the order pursuant to collective\nbargaining agreements, other analogous contracts or interest arbitration\nawards, now in existence or hereafter entered into, requiring such\nsalary or wage increases as of any date thereafter are suspended. Such\norder may also provide that all increased payments for holiday and\nvacation differentials, shift differentials, salary adjustments\naccording to plan and step-ups or increments for employees of the city\nand employees of covered organizations which will take effect after the\ndate of the order pursuant to collective bargaining agreements, other\nanalogous contracts or interest arbitration awards requiring such\nincreased payments as of any date thereafter are, in the same manner,\nsuspended.  For the purposes of computing the pension base of retirement\nallowances, any suspended salary or wage increases and any other\nsuspended payments shall not be considered as part of compensation or\nfinal compensation or of annual salary earned or earnable.\n  (ii) Notwithstanding the provisions of subparagraph (i) of this\nparagraph, this subdivision shall not be applicable to employees of the\ncity or employees of a covered organization subject to a collective\nbargaining agreement or an employee of the city or a covered\norganization not subject to a collective bargaining agreement where the\ncollective bargaining representative or such unrepresented employee has\nagreed to a deferment of salary or wage increase, by an instrument in\nwriting which has been certified by the authority as being an acceptable\nand appropriate contribution toward alleviating the fiscal crisis of the\ncity. Any such agreement to a deferral of salary or wage increase may\nprovide that for the purposes of computing the pension base of\nretirement allowances, any deferred salary or wage increase may be\nconsidered as part of compensation or final compensation or of annual\nsalary earned or earnable;\n  (iii) Notwithstanding the provisions of subparagraphs (i) and (ii) of\nthis paragraph, no retroactive pay adjustments of any kind shall accrue\nor be deemed to accrue during the period of wage freeze, and no such\nadditional amounts shall be paid at the time a wage freeze is lifted, or\nat any time thereafter.\n  (d) shall periodically evaluate the suspension of salary or wage\nincreases or suspensions of other increased payments or benefits, and\nmay, if it finds that the fiscal crisis, in the sole judgment of the\nauthority has abated, terminate such suspensions;\n  (e) shall review and approve or disapprove any collective bargaining\nagreement to be entered into by the city or any covered organization, or\npurporting to bind, the city or any covered organization. Prior to\nentering into any collective bargaining agreement, the city or any\ncovered organization shall submit a copy of such collective bargaining\nagreement to the authority, accompanied by an analysis of the projected\ncosts of such agreement and a certification that execution of the\nagreement will be in accordance with the financial plan. Such submission\nshall be in such form and include such additional information as the\nauthority may prescribe. The authority shall promptly review the terms\nof such collective bargaining agreement and the supporting information\nin order to determine compliance with the financial plan, and shall\ndisapprove any collective bargaining agreement which, in its judgment,\nwould be inconsistent with the financial plan. No collective bargaining\nagreement binding, or purporting to bind, the city or any covered\norganization after the effective date of this title shall be valid and\nbinding upon the city or any covered organization unless first approved\nby resolution of the authority.\n  (f) shall act jointly with the city in selecting members of any\ninterest arbitration panel. Notwithstanding any other evidence presented\nby the city, the covered organization or any recognized employee\norganization, the arbitration panel must, prior to issuing any final\ndecision, provide the authority with the opportunity to present evidence\nregarding the fiscal condition of the city;\n  (g) shall take any action necessary in order to implement the\nfinancial plan should the city or any covered organization have failed\nto comply with any material action necessary to fulfill the plan,\nprovided, however, the authority shall provide seven (7) days notice of\nits determination that the city or any covered organization has not\ncomplied prior to taking any such action.\n  (h) may review and approve or disapprove contracts or other\nobligations binding or purporting to bind the city or any covered\norganization;\n  (i) shall, with respect to any proposed borrowing by or on behalf of\nthe city or any covered organization on or after July first, two\nthousand three, review the terms of and comment, within thirty days\nafter notification by the city or covered organization of a proposed\nborrowing, on the prudence of each proposed issuance of bonds or notes\nto be issued by the city or covered organization and no such borrowing\nshall be made unless first reviewed, commented upon and approved by the\nauthority. The authority shall comment within thirty days after\nnotification by the city or covered organization of a proposed borrowing\nto the mayor, the comptroller, the council, the director of the budget\nand the state comptroller and indicate approval or disapproval of the\nproposed borrowing. Notwithstanding the foregoing, neither the city nor\nany covered organization shall be prohibited from issuing bonds or notes\nto pay outstanding bonds or notes; and, provided further, the first\nissuance of debt pursuant to chapter six hundred five of the laws of two\nthousand, as amended, shall be excluded from this requirement;\n  (j) may review the operation, management, efficiency and productivity\nof the city and any covered organizations as the authority may\ndetermine, and make reports thereon; examine the potential to enhance\nthe revenue of the city or any covered organization; audit compliance\nwith the financial plan in such areas as the authority may determine;\nrecommend to the city and the covered organizations such measures\nrelating to their operations, management, efficiency and productivity as\nthe authority deems appropriate to reduce costs, enhance revenue, and\nimprove services so as to advance the purposes of this title;\n  (k) may require the city to undertake certain actions to advance\nserious and in-depth exploration of a merger of services with the\ncounty, including identification and analysis of options; development of\na detailed fiscal and programmatic plan; identification of city, county,\nand state impediments; and fostering of informed public debate;\n  (l) may review and approve or disapprove the terms of any proposed\nsettlement of claims against the city or any covered organization in\nexcess of fifty thousand dollars;\n  (m) may obtain from the city, the covered organizations, comptroller,\nand the state comptroller, as appropriate, all information required\npursuant to this section, and such other financial statements and\nprojections, budgetary data and information, and management reports and\nmaterials as the authority deems necessary or desirable to accomplish\nthe purposes of this title; and inspect, copy and audit such books and\nrecords of the city and the covered organizations as the authority deems\nnecessary or desirable to accomplish the purposes of this title;\n  (n) may perform such audits and reviews of the city and any agency\nthereof and any covered organizations as it deems necessary; and\n  (o) may issue, from time to time and to the extent it deems necessary\nor desirable in order to accomplish the purposes of this title, to the\nappropriate official of the city and each covered organization, such\norders necessary to accomplish the purposes of this title, including,\nbut not limited to, timely and satisfactory implementation of an\napproved financial plan. Any order so issued shall be binding upon the\nofficial to whom it was issued and failure to comply with such order\nshall subject the official to the penalties described in subdivision\nthree of this section.\n  3. (a) During any control period (i) no officer or employee of the\ncity or of any of the covered organizations shall make or authorize an\nobligation or other liability in excess of the amount available therefor\nunder the financial plan as then in effect; (ii) no officer or employee\nof the city or of any of the covered organizations shall involve the\ncity or any of the covered organizations in any contract or other\nobligation or liability for the payment of money for any purpose\nrequired to be approved by the authority unless such contract has been\nso approved and unless such contract or obligation or liability is in\ncompliance with the approved financial plan as then in effect.\n  (b) No officer or employee of the city or any of the covered\norganizations shall take any action in violation of any valid order of\nthe authority or shall fail or refuse to take any action required by any\nsuch order or shall prepare, present or certify any information\n(including any projections or estimates) or report to the authority or\nany of its agents that is false or misleading, or, upon learning that\nany such information is false or misleading, shall fail promptly to\nadvise the authority or its agents thereof.\n  (c) In addition to any penalty or liability under any other law, any\nofficer or employee of the city or any of the covered organizations who\nshall violate paragraph (a) or (b) of this subdivision shall be subject\nto appropriate administrative discipline, including, when circumstances\nwarrant, suspension from duty without pay or removal from office by\norder of either the governor or the mayor; and any officer or employees\nof the city or any of the covered organizations who shall knowingly and\nwillfully violate paragraph (a) or (b) of this subdivision shall, upon\nconviction, be guilty of a misdemeanor.\n  (d) In the case of a violation of paragraph (a) or (b) of this\nsubdivision by an officer or employee of the city or of a covered\norganization, the mayor or the chief executive officer of such covered\norganization shall immediately report to the authority all pertinent\nfacts together with a statement of the action taken thereon.\n
N.Y. MDW Law § 189 — New York Code / Act MDW / Article 6 / Title 2 / Section 189
Stair and public hall construction
Status: in_force

§ 189. Stair and public hall construction. Except as provided in\nparagraph g of subdivision three of section one hundred seventy-one,\nstairs and public halls shall conform to the following provisions:\n  1. In a dwelling more than a basement and three other stories in\nheight or occupied by four families or more, the soffit and stringers of\nevery stair between the lowest entrance story and the next higher story\nand the walls and ceilings of every lowest entrance hall shall be\nfire-retarded and in such dwellings converted on and after July first,\nnineteen hundred fifty-eight, all doors opening to such entrance hall\nand stairs, and the door assemblies, shall be fireproof with the doors\nself-closing. In lieu of the requirements of this subdivision, a\nsprinkler system may be installed in accordance with the provisions of\nsection one hundred eighty-seven.\n  2. Every door opening from any stair, entrance hall or other public\nhall to any other part of the dwelling shall be self-closing. Every\nglazed transom over any such door shall be glazed with wire glass.\nEvery transom shall be stationary. On and after July first, nineteen\nhundred fifty-seven, every glazed panel or other glazed opening in any\nsuch door shall be glazed with wire glass.\n  3. Every stair, except a basement or cellar stair, shall be two feet\nsix inches or more in clear width. Any wooden stair may be replaced by\nan iron stair of like dimensions. Every entrance hall shall be two feet\neight inches or more in clear width.\n  4. If the number of rooms in a class B dwelling is increased and there\nare sixteen sleeping rooms or more above a basement or, if there be no\nbasement, above the main entrance story, all partitions and ceilings\nenclosing public halls and stairs shall be fire-retarded throughout. All\ndoors opening to such public halls and stairs, and their assemblies,\nshall be fireproof with the doors self-closing.  Stairs shall be\nfireproof and shall extend from the main entrance story through a\nbulkhead to the roof.\n  5. On and after July first, nineteen hundred fifty-seven, every\ninterior sash, or opening other than a door, in the walls or partitions\nof any stair, entrance hall or other public hall, and every window\ntherein not opening to the outer air, shall be removed and the openings\nclosed up with material similar to the adjacent walls.\n
N.Y. RPT Law § 310 — New York Code / Act RPT / Article 3 / Title 2 / Section 310
Assessor
Status: in_force

§ 310. Assessor. 1. Selection. Each local government to which this\ntitle applies which has the power to assess real property for purposes\nof taxation shall have one assessor. An appointive assessor shall be\nappointed by the legislative body of the local government except that in\na local government where department heads and other local officers are\nappointed by the chief executive officer, such assessor shall be\nappointed by such officer. Any resident of the state, otherwise eligible\nfor appointment as assessor, may be appointed assessor. An assessor may\nbe employed by the local government in any other position not\nincompatible with the office of assessor.\n  2. Term of office. The term of office of assessor shall be six years\nexcept as otherwise provided in subdivision seven of this section. The\nterms for appointive assessors shall commence on the first day of\nOctober, nineteen hundred seventy-one and each sixth year thereafter.\nWhere a town has exercised the option to elect one assessor, as provided\nby section three hundred twenty-nine of this article, the term for such\nelected assessor shall be as of the first day of January, nineteen\nhundred ninety-four and each sixth year thereafter.\n  3. Classification. The position of appointive assessor shall be in the\nclassified service, notwithstanding the provisions of subdivision (e) of\nsection thirty-five of the civil service law.\n  4. Minimum qualification standards. No person shall be eligible for\nappointment as assessor unless he meets the minimum qualification\nstandards established for such office by the commissioner.\n  5. Certification and continuing education. (a) All assessors, whether\nappointed or elected, must obtain commissioner certification of\nsuccessful completion of the basic course of training and education\nprescribed by the commissioner pursuant to this title.\n  (b) In addition to the basic course of training and education, all\nappointive assessors and any assessor elected to a six-year term shall\nalso complete additional courses in a continuing training and education\nprogram prescribed by the commissioner pursuant to the provisions of\nthis title.\n  6. Training; services by state; county cooperation. The commissioner\nshall provide training programs including but not limited to courses of\ntraining and education required to be completed by local officers and\nemployees and by candidates for certification as eligible for the\nposition of assessor in accordance with the provisions of this title.\nSuch programs shall be provided by the commissioner for counties, cities\nand towns to which this title is applicable. Counties shall cooperate\nwith the commissioner in providing such programs.\n  7. Indefinite term for assessors. Notwithstanding the provisions of\nsubdivision two of this section, the office of assessor shall have an\nindefinite term (a) where the office of assessor is a full time position\nas determined by the local legislative body and on or after August\nfirst, nineteen hundred seventy is classified in the competitive class\nof the civil service at the request of the local legislative body or (b)\nwhere on July thirty-first, nineteen hundred seventy the office of\nassessor is classified in the competitive class of the civil service and\nhas an indefinite term pursuant to law.\n
N.Y. PBH Law § 2125 — New York Code / Act PBH / Article 21 / Title 2 / Section 2125
City of New York; exceptions
Status: in_force

§ 2125. City of New York; exceptions.  The provisions of sections two\nthousand one hundred twenty to two thousand one hundred twenty-four of\nthis chapter, inclusive, shall not apply to the city of New York.\n
N.Y. SOS Law § 153-A — New York Code / Act SOS / Article 5 / Title 2 / Section 153-A
Reimbursement for services to social services districts
Status: in_force

§ 153-a. Reimbursement for services to social services districts.  1.\nExpenditures made by a department, bureau, division or other unit of a\ncounty or city for services to, on behalf of, or directly related to the\noperations of a social services district, pursuant to the provisions of\nthis chapter or any other provision of law, may, if approved by the\ndepartment, be subject to reimbursement by the state, if and so long as\nsuch expenditures are subject to federal reimbursement and only to the\nextent of such federal reimbursement.  There may be paid to each such\nsocial services district the amount of federal funds, if any, properly\nreceived or to be received on account of such expenditures.  This\nsection shall not apply to reimbursement for expenditures related to the\nlocation of absent parents, establishment of paternity or enforcement of\nsupport reimburseable under title six-A of article three of this\nchapter.\n  2. a. Claims for such reimbursement from federal funds shall be made\nin such form and manner and at such times and for such periods as the\ndepartment shall determine, including claims for any such expenditures\nmade on or after January 1, l970.\n  b. When certified by the department, such reimbursement from federal\nfunds shall be paid from the state treasury upon the audit and warrant\nof the comptroller out of funds made available therefor.\n  c. When the monies allotted to the state by the federal security\nagency, or other authorized federal agency, for such services to social\nservices districts for any quarter or other authorized period shall have\nbeen received by the department of taxation and finance, the department\nshall, as soon as possible, certify to the comptroller the amount to\nwhich each social services district is entitled for such quarter or\nother authorized period and such amount shall be paid out of the state\ntreasury after audit by the comptroller to the respective social\nservices district.\n  3. Payment of such reimbursement from federal funds shall be made to\nthe fiscal officer of the social services district entitled thereto\npursuant to the provisions of this chapter or any other provision of\nlaw.\n
N.Y. RPT Law § 421-N — New York Code / Act RPT / Article 4 / Title 2 / Section 421-N
Exemption of capital improvements to multiple dwelling buildings within certain cities
Status: in_force

§ 421-n. Exemption of capital improvements to multiple dwelling\nbuildings within certain cities. 1. Multiple dwelling buildings,\nreconstructed, altered, converted back to an owner occupied single\nfamily dwelling or any owner occupied multiple dwelling located in any\ncity having a population of more than thirteen thousand five hundred\ninhabitants but less than fourteen thousand inhabitants, determined in\naccordance with the latest federal decennial census, that is reduced to\nat most two units by such reconstruction subsequent to the effective\ndate of a local law pursuant to this section shall be exempt from\ntaxation and special ad valorem levies to the extent provided\nhereinafter. After a public hearing, the governing board of such city\nmay adopt a local law to grant the exemption authorized pursuant to this\nsection. A copy of such local law shall be filed with the commissioner\nand the assessor of such city who prepares the assessment roll on which\nthe taxes of such city are levied.\n  2. (a) Such buildings within such city shall be exempt for a period of\none year to the extent of one hundred percent of the increase in\nassessed value attributable to such reconstruction, alteration or\nimprovement and for an additional period of seven years subject to the\nfollowing:\n  (i) The extent of such exemption shall be decreased by twelve and\none-half percent of the "exemption base" each year during such\nadditional period. The "exemption base" shall be the increase in\nassessed value as determined in the initial year of the term of the\nexemption, except as provided in subparagraph (ii) of this paragraph.\n  (ii) In any year in which a change in level of assessment of fifteen\npercent or more is certified for a final assessment roll pursuant to the\nrules of the commissioner, the exemption base shall be multiplied by a\nfraction, the numerator of which shall be the total assessed value of\nthe parcel on such final assessment roll (after accounting for any\nphysical or quantity changes to the parcel since the immediately\npreceding assessment roll), and the denominator of which shall be the\ntotal assessed value of the parcel on the immediately preceding final\nassessment roll. The result shall be the new exemption base. The\nexemption shall thereupon be recomputed to take into account the new\nexemption base, notwithstanding the fact that the assessor receives\ncertification of the change in level of assessment after the completion,\nverification and filing of the final assessment roll. In the event the\nassessor does not have custody of the roll when such certification is\nreceived, the assessor shall certify the recomputed exemption to the\nlocal officers having custody and control of the roll, and such local\nofficers are hereby directed and authorized to enter the recomputed\nexemption certified by the assessor on the roll. The assessor shall give\nwritten notice of such recomputed exemption to the property owner, who\nmay, if he or she believes that the exemption was recomputed\nincorrectly, apply for a correction in the manner provided by title\nthree of article five of this chapter for the correction of clerical\nerrors.\n  (iii) Such exemption shall be limited to one hundred thousand dollars\nin increased market value, or such other sum less than one hundred\nthousand dollars, but not less than ten thousand dollars as may be\nprovided by the local law or resolution, of the property attributable to\nsuch reconstruction, alteration or improvement and any increase in\nmarket value greater than such amount shall not be eligible for the\nexemption pursuant to this section. For the purposes of this section,\nthe market value of the reconstruction, alteration or improvement shall\nbe equal to the increased assessed value attributable to such\nreconstruction, alteration or improvement divided by the most recently\nestablished state equalization rate for such city. Where the state\nequalization rate or special equalization rate equals or exceeds\nninety-five percent, the increase in assessed value attributable to such\nreconstruction, alteration or improvement shall be deemed to equal the\nmarket value of such reconstruction, alteration or improvement.\n  (b) No such exemption shall be granted for reconstruction, alterations\nor improvements unless:\n  (i) such reconstruction, alteration or converted improvement was\ncommenced subsequent to the effective date of the local law adopted\npursuant to subdivision one of this section by such city; and\n  (ii) the value of such reconstruction, alteration or improvement\nexceeds five thousand dollars; and\n  (iii) the greater portion, as so determined by square footage, of the\nbuilding reconstructed, altered or improved is at least five years old.\n  (c) For purposes of this section the terms reconstruction, alteration\nand improvement shall not include ordinary maintenance and repairs.\n  3. Such exemption shall be granted only upon application by the owner\nof such building on a form prescribed by the commissioner. The\napplication shall be filed with the assessor of such city on or before\nthe appropriate taxable status date of such city.\n  4. If satisfied that the applicant is entitled to an exemption\npursuant to this section, the assessor shall approve the application and\nsuch building shall thereafter be exempt from taxation and special ad\nvalorem levies as provided in this section commencing with the\nassessment roll prepared on the basis of the taxable status date\nreferred to in subdivision three of this section. The assessed value of\nany exemption granted pursuant to this section shall be entered by the\nassessor on the assessment roll with the taxable property, with the\namount of the exemption shown in a separate column.\n  5. For the purposes of this section, an owner occupied multiple\ndwelling building shall mean any building or structure designed and\noccupied as the temporary or permanent residence or home of two or more\nfamilies, including the owner of such building.\n  6. In the event that a building granted an exemption pursuant to this\nsection ceases to be used primarily for residential purposes or title\nthereto is transferred to other than the heirs or distributees of the\nowner, the exemption granted pursuant to this section shall cease.\n  7. (a) The enactment of a local law in such city may:\n  (i) reduce the percent of exemption otherwise allowed pursuant to this\nsection;\n  (ii) limit eligibility for the exemption to those forms of\nreconstruction, alterations or improvements as are prescribed in such\nlocal law or resolution;\n  (iii) provide that the exemption shall be applicable only to those\nimprovements which would otherwise result in an increase in the assessed\nvaluation of the real property but which consist of an addition,\nremodeling or modernization to an existing owner occupied multiple\nresidence structure to prevent physical deterioration of the structure\nor to comply with applicable building, sanitary, health and/or fire\ncodes.\n  (b) No such local law shall reduce or repeal an exemption granted\npursuant to this section until the expiration of the period for which\nsuch exemption was granted.\n
N.Y. EDN Law § 1510 — New York Code / Act EDN / Title 2 / Article 31 / Section 1510
Consolidation of districts by vote of qualified electors
Status: in_force

§ 1510. Consolidation of districts by vote of qualified electors.  Two\nor more common school districts may be consolidated and created as one\ncommon school district, or two or more union free school districts may\nbe consolidated and created as one union free school district, or one or\nmore common school districts may be consolidated with one or more union\nfree school districts and created as a union free school district, by a\nvote of the qualified electors thereof as provided in sections fifteen\nhundred eleven, fifteen hundred twelve and fifteen hundred thirteen.\n
N.Y. SOS Law § 461-K — New York Code / Act SOS / Article 7 / Title 2 / Section 461-K
Services for non-residents in certain adult care facilities
Status: in_force

* § 461-k. Services for non-residents in certain adult care\nfacilities.  1. (a) "Services for non-residents in adult homes,\nresidences for adults and enriched housing programs" shall mean an\norganized program of services which the facility is authorized to\nprovide to residents of such facility but which are provided to\nnon-residents for the purpose of restoring, maintaining or developing\nthe capacity of aged or disabled persons to remain in or return to the\ncommunity. Such services may include but shall not be limited to day\nprograms and temporary residential care as defined herein. A person\nparticipating in a program of services for non-residents in an adult\ncare facility shall be considered a resident of the facility and shall\nbe afforded all the rights and protections afforded residents of the\nfacility under this chapter except that the provisions of sections four\nhundred sixty-one-g and four hundred sixty-one-h of this title relating\nto termination of admission agreements shall not apply and that persons\nreceiving services pursuant to this section shall not be considered to\nbe receiving residential care as defined in section two hundred nine of\nthis chapter for purposes of determining eligibility for and the amount\nof supplemental security income benefits and additional state payments.\n  (b) "Day programs" shall mean an organized program for non-residents\nwhich shall include personal care, supervision and other adult services\nwhich the facility is authorized to provide to residents of such\nfacility which may include but are not limited to, activities, meals,\ninformation and referral, and transportation services, provided in an\nadult home, residence for adults or enriched housing program.\n  (c) "Temporary residential care" shall mean the provision of temporary\nresidential care of frail or disabled adults on behalf of or in the\nabsence of the caregiver for up to one hundred twenty days in any twelve\nmonth period, provided in an adult home, residence for adults or\nenriched housing program.\n  2. A program to provide services for non-residents in an adult care\nfacility may be established and operated in an adult home, residence for\nadults or enriched housing program provided that such facility has a\ncurrent operating certificate issued in accordance with section four\nhundred sixty-one-b of this title. No operator may establish and operate\na day program to provide services for non-residents, as defined in\nsubparagraph (b) of subdivision one of this section, unless the operator\nhas received the prior written approval of the department. The\ndepartment shall grant such approval to operate a day program only to\nthose operators that are operating in compliance with applicable law and\nregulations. No operator may provide temporary residential care as\ndefined in subparagraph (c) of subdivision one of this section, unless\nthe operator has notified the department of its intent to do so.\n  3. Every program of services for non-residents must be established and\noperated in a manner designed to ensure that such program neither\nimpairs the effective operation of the facility nor lessens the quality\nof care provided to the facility residents.\n  4. The department shall promulgate regulations to carry out the\npurposes of this section, including, but not limited to, provisions\nregarding certification, inspection, supervision, enforcement,\npenalties, records and reports, public need, fiscal, administrative,\narchitectural, safety, nutrition, duration of service, program\nstandards, information and referral, admission and discharge standards,\nwritten service agreements for day services programs and modified\nadmission agreements for temporary residential care programs and\noperator responsibility for services and supervision. The department\nshall have authority to enforce such regulations in the same manner and\nto the extent it has authority to enforce regulations promulgated\npursuant to sections four hundred sixty-a through four hundred sixty-f\nand sections four hundred sixty-one through four hundred sixty-one-e of\nthis article.\n  5. The department may waive the determination of public need when an\nadult care facility is requesting approval to utilize no more than five\nbeds or five percent of its certified capacity, whichever is less, for\ntemporary residential care.\n  * NB Expires July 1, 2029\n
N.Y. LFN Law § 21.00 — New York Code / Act LFN / Article 2 / Title 2 / Section 21.00
Serial bonds
Status: in_force

§ 21.00 Serial bonds. a. Any municipality, school district or district\ncorporation may issue serial bonds for any object or purpose having a\nperiod of probable usefulness set forth in paragraph a of section 11.00\nof this chapter and for which object or purpose it may contract\nindebtedness pursuant to section 10.00 of this chapter; provided,\nhowever, that serial bonds shall not be issued by such municipality,\nschool district or district corporation (1) in those cases in which\nprovision is made in sections 24.00 and 25.00 of this chapter for the\nissuance of tax anticipation notes and revenue anticipation notes to be\nissued in anticipation of the collection or receipt of taxes, revenues\nor assessments, as the case may be, or (2) in those cases in which\nprovision is made in section 29.00 of this chapter for the issuance of\nbudget notes other than paragraph n of such section, or (3) in those\ncases in which budget notes have been issued under such paragraph n; and\nfurther provided, however, that nothing contained herein shall prohibit\nthe issuance of serial bonds by such municipality, school district or\ndistrict corporation for the object or purpose specified in subdivision\nsixty of paragraph a of section 11.00 of this chapter.\n  b. Serial bonds shall mature in annual installments. The first\ninstallment shall mature not later than eighteen months after the date\nof such bonds or two years after the date of the first bond anticipation\nnote or notes issued in anticipation of such bonds, whichever is the\nearlier, provided, however, that until July fifteenth, two thousand\ntwenty-seven, the first installment shall mature not later than two\nyears after the date of such bonds or two years after the date of the\nfirst bond anticipation note or notes issued in anticipation of such\nbonds, whichever is the earlier. However, if bond anticipation notes are\nissued in anticipation of bonds and if a portion of such notes or the\nrenewals thereof are redeemed from a source other than the proceeds of\nsuch bonds within two years from the date of the first such note or\nnotes and a further portion thereof shall be so redeemed prior to the\ntermination of each twelve months' period succeeding the date such\noriginal portion was so redeemed, the first installment of such bonds\nmay, in the alternative, be made to mature not later than five years\nfrom the date of the first such note or notes.\n  b-1. Notwithstanding the provisions of paragraph b of this section, if\nbond anticipation notes are issued in anticipation of bonds for\nassessable improvements and if a portion of such notes or the renewals\nthereof are redeemed from a source other than the proceeds of such bonds\nwithin two years from the date of the first such note or notes and a\nfurther portion thereof shall be so redeemed prior to the termination of\neach twelve months' period succeeding the date such original portion was\nso redeemed, the first installment of such bonds shall mature not later\nthan twelve months from the last preceding date such portion is so\nredeemed.\n  c. The last installment of serial bonds shall mature not later than\nthe expiration of the period of probable usefulness of the object or\npurpose for which such bonds are issued, as computed from the date of\nsuch bonds or, if bond anticipation notes shall have been issued in\nanticipation thereof, as computed from the date of the earliest note or\nnotes so issued.\n  d. No annual installment of serial bonds shall be more than fifty per\ncentum in excess of the smallest prior installment. For the purpose of\nthe preceding sentence, bond anticipation notes, which are redeemed from\na source other than the proceeds of bonds, shall be deemed to be serial\nbonds. Notwithstanding the foregoing, the finance board of any\nmunicipality, school district or district corporation may determine to\nissue bonds and provide for substantially level or declining annual debt\nservice. The determination of whether annual debt service is\nsubstantially level or declining shall not take into account the first\ntwelve months after issuance to the extent that no provision is to be\nmade for the payment of principal during such period. If a municipality,\nschool district or district corporation determines to issue bonds with a\nsubstantially level or declining annual debt service schedule, then the\naggregate amount of debt service payable in each year shall not exceed\nthe lowest aggregate amount of debt service payable in any prior year by\nmore than the greater of five percent or ten thousand dollars. For\npurposes of this paragraph, debt service shall include all of the\nfollowing scheduled to become due: principal, redemption price, sinking\nfund installments or contributions, and interest. For purposes of\ndetermining whether debt service is substantially level or declining on\nbonds issued with a variable rate of interest pursuant to section 54.90\nof this article, the finance board shall estimate the average rate of\ninterest at which fixed interest rate bonds of the same maturities would\nbe sold and amortize principal based upon such interest rate assumption.\nThe estimate by the finance board of such interest rate shall be deemed\nfinal and conclusive. If the finance board of the municipality, school\ndistrict or district corporation determines that interest on such bonds\nshall be compounded and payable at maturity or prior redemption, such\nbonds may be issued only where such finance board has determined to\nissue the bonds pursuant to a substantially level or declining annual\ndebt service schedule unless accrued interest is contributed at least\nannually to a sinking fund in accordance with section two of article\nVIII of the constitution and the procedures of section 22.10 of this\ntitle. A municipality, school district or district corporation providing\nfor substantially level or declining debt service may provide for\ncontracting such indebtedness as serial bonds, as sinking fund bonds, as\nterm bonds, or as any combination thereof. Term bonds may be issued\nunder the authority of this paragraph with a stated maturity and a\nschedule of mandatory redemptions prior thereto, providing (with other\nbonds of the same issue, if any) for substantially level or declining\ndebt service.\n  e. Serial bonds shall be redeemed by an annual appropriation.\n  f. Notwithstanding the provisions of paragraphs b and d of this\nsection:\n  1. The first installment of serial bonds issued for the purpose of\nproviding moneys out of which to make loans to or in aid of\nlimited-profit housing companies pursuant to article two of the private\nhousing finance law, or loans to owners of existing multiple dwellings\npursuant to article eight of the private housing finance law, or issued\nfor the purpose of providing moneys for the effectuating of any urban\nrenewal program or part thereof pursuant to the general municipal law,\nmay mature not later than five years after the date of issuance of such\nbonds or six years after the date of issuance of the first bond\nanticipation note or notes issued in anticipation of such bonds,\nwhichever is earlier; provided, however, that if the bond anticipation\nnotes or renewals thereof issued in anticipation of such serial bonds\nextend more than five years beyond the original date of such issue,\npursuant to the provisions of paragraph b of section 23.00 of this\nchapter, the first installment of such serial bonds may mature not later\nthan such number of years after the date of issuance of such bonds or\nsuch number of years plus one after the original date of issuance of\nsuch notes, whichever is earlier; and\n  2. The annual installments of serial bonds issued for such purpose and\nfor the purpose of providing moneys out of which to make loans to owners\nof existing multiple dwellings pursuant to article eight of the private\nhousing finance law may be computed in such manner that the total of\nprincipal and interest required to be paid in each year beginning with\nthe year in which the first installment is due, will be approximately\nequal to the total of principal and interest required to be paid in each\nsucceeding year of the period for which such bonds were issued.\n
N.Y. RPT Law § 489-EEEEE — New York Code / Act RPT / Article 4 / Title 2-E / Section 489-EEEEE
Reporting requirement; termination of benefits
Status: in_force

§ 489-eeeee. Reporting requirement; termination of benefits.  1. Upon\napproval of the department of buildings of the plans submitted in\nconnection with the building permit and any amendments to such plans,\nthe recipient shall file with the department of finance a narrative\ndescription of such approved plans describing the residential\nconstruction work or combination of residential construction work and\ncommercial construction work for which the recipient seeks benefits\npursuant to this title.\n  2. For the duration of the benefit period, the recipient shall file\nannually with the department of finance, on or before the taxable status\ndate, a certificate of continuing use. Such certificate of continuing\nuse shall be on a form prescribed by the department of finance. The\ndepartment of finance shall have the authority to require such\ninformation as it deems necessary to enable it to determine whether the\nrecipient has established continuing eligibility for benefits. The\ndepartment of finance shall have the authority to terminate benefits\npursuant to this title upon failure of the recipient to file such\ncertificate by the taxable status date. The burden of proof shall be on\nthe recipient to establish continuing eligibility for benefits and the\ndepartment of finance shall have the authority to require that\nstatements made in such certificate shall be made under oath.\n  3. A recipient shall file an amendment to the latest certificate of\ncontinuing use prior to (a) converting square footage within property\nwhich is the subject of a certificate of eligibility from the\nresidential and commercial uses described in such certificate of\ncontinuing use where such conversion results in twenty-five per centum\nor less of the aggregate floor area being used or held out for use as\ncommercial, community facility or accessory use space; or (b) converting\nany portion of property which is the subject of a certificate of\neligibility to use for any restricted activity.\n  4. Not later than eighteen months after the effective date of a\ncertificate of eligibility, with an effective date of July first,\nnineteen hundred ninety-five or after, the recipient shall present\nevidence to the department of finance demonstrating that the recipient\nhas made one-half the minimum required expenditure. Not later than\nthirty-six months after the effective date of such certificate, such\nrecipient shall present evidence to such department demonstrating that\nthe recipient has made the minimum required expenditure. Such evidence\nshall be presented in the form and manner prescribed by such department.\nThe burden of proof shall be on the recipient to show by clear and\nconvincing evidence that the required expenditures have been made.\n
N.Y. PBA Law § 837 — New York Code / Act PBA / Article 4 / Title 2 / Section 837
Members not to be interested in transactions
Status: in_force

§ 837. Members not to be interested in transactions. No member of the\nboard shall be interested, directly or indirectly, in any transaction\nwith the authority, except the leasing as a grower of a stall or stalls\nupon the market and such transactions as are ordinarily incidental\nthereto.\n
N.Y. EDN Law § 2583 — New York Code / Act EDN / Title 2 / Article 52 / Section 2583
Certain schools to report as to moneys and attendance; accidental omission to report
Status: in_force

§ 2583. Certain schools to report as to moneys and attendance;\naccidental omission to report.  The board of education of the city of\nNew York shall require from the officers conducting schools by\nappointment of the board, and from the trustees, managers or directors\nof the corporate schools entitled to participate in the funds of the\nboard of education of the city of New York, an annual report in writing\ndated the thirty-first day of December, which shall be signed and\ncertified by a majority of such officers, trustees, managers or\ndirectors, and which report shall state:  the whole number of schools\nwithin their jurisdiction; the length of time each school shall have\nbeen kept open; the whole number of pupils over four and under\ntwenty-one years of age who shall have been taught free of expense to\nsuch pupils in their schools, during the year ending with the date of\nthe report, which number shall be ascertained by adding to the number of\nchildren on register at the commencement of each year, the number\nadmitted during that year, which shall be considered the total for that\nyear; the average number that has actually attended such schools during\nthe year, to be ascertained by the teachers keeping an exact account of\nthe number of pupils present every school day or half day, which, being\nadded together, and divided by four hundred sixty, or if less than a\nyear by the number of school sessions, shall be considered the average\nof attending pupils, which average shall be affirmed or sworn to by the\nprincipal teacher of the school; a detailed statement of the amount of\nmoneys received or expended for their respective schools during the\nyear, from or by the commissioner of finance of such city, and of the\npurposes for and the manner in which the same shall have been expended;\na particular account of the state of the schools, and of the property\nand affairs of each school under their care; the titles of all books\nused; and such other information as such board of education shall\nrequire.\n  In making the apportionment among the several schools no share shall\nbe alloted by such board to any school or society from which no\nsufficient annual report shall have been received for the year ending on\nthe last day of December immediately preceding the apportionment.\nWhenever an apportionment of the funds of the board of education of the\ncity of New York shall not be made to any school, in consequence of any\naccidental omission to make any report required by law or to comply with\nany other regulation or provision of law, the board of education of such\ncity, in its discretion, may direct an apportionment to be made to such\nschool according to the equitable circumstances of the case, to be paid\nout of the funds of the board of education on hand, or if such funds\nshall have been distributed, out of the funds to be received in a\nsucceeding year.\n
N.Y. PBA Law § 1433 — New York Code / Act PBA / Article 7 / Title 2 / Section 1433
Bonds of the authority
Status: in_force

§ 1433. Bonds of the authority. 1. The authority shall have the power\nand is hereby authorized from time to time to issue its bonds in\nconformity with applicable provisions of the uniform commercial code in\nsuch principal amounts as may be determined by the authority to be\nnecessary to pay all or part of the cost of any project or any other\ncorporate purpose. The authority shall have power from time to time and\nwhenever it deems refunding expedient, to refund any bonds by the\nissuance of new bonds, whether the bonds to be refunded have or have not\nmatured, and may issue bonds partly to refund bonds then outstanding and\npartly for any other corporate purpose. The refunding bonds may be\nexchanged for the bonds to be refunded, with such cash adjustments as\nmay be agreed, or may be sold and the proceeds applied to the purchase\nor payment of the bonds to be refunded. Except as may otherwise be\nexpressly provided by the authority, the bonds of every issue shall be\ngeneral obligations of the authority payable out of any moneys or\nrevenues of the authority, subject only to any agreements with the\nholders of particular bonds pledging any particular moneys or revenues.\n  2. The bonds shall be authorized by resolution of the board and shall\nbear such date or dates, mature at such time or times, not exceeding\nthirty years from their respective dates, bear interest at such rate or\nrates, be in such denominations, be in such form, either coupon or\nregistered, carry such registration privileges, be executed in such\nmanner, be payable in lawful money of the United States of America at\nsuch place or places, and be subject to such terms of redemption, as\nsuch resolution or resolutions may provide. The bonds may be sold at\nprivate sale subject to the approval of the state comptroller or at a\npublic sale for such price or prices as the authority shall determine.\n  3. Any resolution or resolutions authorizing any bonds or any issue of\nbonds may contain provisions, which shall be a part of the contract with\nthe holders of the bonds thereby authorized, as to\n  (a) pledging all or any part of the revenues derived by the authority\nfrom the ownership or operation of, or otherwise in connection with, any\nproject or projects or any part or parts thereof to secure the payment\nof the bonds, or of any issue thereof, subject to such agreements with\nbondholders as may then exist;\n  (b) the rates, rentals, fees and other charges to be charged, and the\namounts to be raised in each year thereby, and the use and disposition\nof revenues;\n  (c) the creation and setting aside of reserves or sinking funds, and\nthe regulation and disposition thereof;\n  (d) limitations on the right of the authority to restrict and regulate\nthe use of a project;\n  (e) limitations on the purpose to which the proceeds of sale of any\nissue of bonds then or thereafter to be issued may be applied and\npledging such proceeds to secure the payment of the bonds or of any\nissue of the bonds;\n  (f) limitations on the issuance of additional bonds; the terms upon\nwhich additional bonds may be issued and secured; the refunding of\noutstanding or other bonds;\n  (g) the procedure, if any, by which the terms of any contract with\nbondholders may be amended or abrogated, the amount of bonds the holders\nof which must consent thereto, and the manner in which such consent may\nbe given;\n  (h) limitations on the amount of moneys derived from a project to be\nexpended for operating, administrative or other expenses of the\nauthority;\n  (i) vesting in a trustee or trustees such property, rights, powers and\nduties in trust as the authority may determine which may include any or\nall of the rights, powers and duties of the trustee appointed by the\nbondholders pursuant to section one thousand four hundred thirty-nine\nhereof, and limiting or abrogating the right of the bondholders to\nappoint a trustee under said section or limiting the rights, duties and\npowers of such trustee;\n  (j) any other matters, of like or different character, which in any\nway affect the security or protection of the bonds.\n  4. It is the intention hereof that any pledge of revenues or other\nmoneys made by the authority shall be valid and binding from the time\nwhen the pledge is made; that the revenues or other moneys so pledged\nand thereafter received by the authority shall immediately be subject to\nthe lien of such pledge without any physical delivery thereof or further\nact; and that the lien of any such pledge shall be valid and binding as\nagainst all parties having claims of any kind in tort, contract or\notherwise against the authority irrespective of whether such parties\nhave notice thereof. Neither the resolution nor any other security\ninstrument by which a pledge is created need be recorded or filed.\n  5. Neither the members of the authority nor any person executing the\nbonds shall be liable personally on the bonds or be subject to any\npersonal liability or accountability by reason of the issuance thereof.\n  6. The authority shall have power out of any funds available therefor\nto purchase bonds. The authority may hold, cancel or resell such bonds,\nsubject to and in accordance with agreements with bondholders.\n  7. In the discretion of the authority, the bonds may be secured by a\ntrust indenture by and between the authority and a corporate trustee,\nwhich may be any trust company or bank having the powers of a trust\ncompany in the state of New York. Such trust indenture may contain such\nprovisions for protecting and enforcing the rights and remedies of the\nbondholders as may be reasonable and proper and not in violation of law,\nincluding covenants setting forth the duties of the authority in\nrelation to the construction, maintenance, operation, repair and\ninsurance of the project or projects, and the custody, safeguarding and\napplication of all moneys, and may provide that the project or projects\nshall be constructed and paid for under the supervision and approval of\nconsulting engineers. Notwithstanding the provisions of section one\nthousand four hundred thirty-two, the authority may provide by such\ntrust indenture for the payment of the proceeds of the bonds and the\nrevenues of the project or projects to the trustee under such trust\nindenture or other depository, and for the method of disbursement\nthereof, with such safeguards and restrictions as it may determine. All\nexpenses incurred in carrying out such trust indenture may be treated as\na part of the cost of maintenance, operation, and repairs of the project\nor projects. If the bonds shall be secured by a trust indenture, the\nbondholders shall have no authority to appoint a separate trustee to\nrepresent them, and the trustee under such trust indenture shall have\nand possess all of the powers which are conferred by section one\nthousand four hundred thirty-nine upon a trustee appointed by\nbondholders.\n
N.Y. GMU Law § 926 — New York Code / Act GMU / Article 18-A / Title 2 / Section 926
City of Syracuse industrial development agency
Status: in_force

* § 926. City of Syracuse industrial development agency. (a) For the\nbenefit of the city of Syracuse and the inhabitants thereof, an\nindustrial development agency, to be known as the CITY OF SYRACUSE\nINDUSTRIAL DEVELOPMENT AGENCY, is hereby established for the\naccomplishment of any or all of the purposes specified in title one of\narticle eighteen-A of this chapter. It shall constitute a body corporate\nand politic, and be perpetual in duration. It shall consist of five\nmembers who shall be appointed by the mayor of the city of Syracuse and\nits chairman shall be designated by such mayor. It shall have the powers\nand duties now or hereafter conferred by title one of article eighteen-A\nof this chapter upon industrial development agencies. It shall organize\nin a manner prescribed by and be subject to the provisions of title one\nof article eighteen-A of this chapter. The agency, its members, officers\nand employees, and its operations and activities shall in all respects\nbe governed by the provisions of title one of article eighteen-A of this\nchapter.\n  (b) The city shall have the power to make, or contract to make grants\nor loans, including but not limited to grants or loans of money, to the\nagency in such amounts, upon such terms and conditions and for such\nperiod or periods of time as in the judgment of the city and the agency\nare necessary or appropriate for the accomplishment of any of the\npurposes of the agency.\n  * NB Agency expires per §§ 856 and 882\n
N.Y. EDN Law § 1703 — New York Code / Act EDN / Title 2 / Article 35 / Section 1703
Change in number of members of board of education
Status: in_force

§ 1703. Change in number of members of board of education.  1.  The\nnumber of members of the board of education of a union free school\ndistrict may be increased or decreased at an annual meeting by a\nmajority vote of the qualified voters present and voting to be\nascertained by taking and recording the ayes and noes or by ballot. The\nnumber of members of such board shall not be increased to more than nine\nnor decreased to less than three.\n  2. No vote shall be taken upon the proposition to increase or decrease\nthe number of members of such board of education unless the notice of\nthe annual meeting shall contain a statement to the effect that the\nvoters of such district will vote upon such proposition. The board of\neducation of any such district shall, upon the application of at least\ntwenty-five voters or five percent of the number of voters who voted in\nthe previous annual election of the members of the board of education,\nwhichever is greater, such number to be determined by the number of\npersons recorded on the poll list as having voted at such election,\ninclude in the notice of the annual meeting a statement that the\nproposition to increase or decrease such board will be presented to the\nannual meeting for determination. If the board refuses or fails to give\nsuch notice, the notice may be given in such manner as the commissioner\nof education may direct.\n  3. The additional members first elected shall be elected at a special\nmeeting which shall be called by the board and be held not less than\nthirty nor more than sixty days following the annual meeting at which\nthe number was increased, and pending the first election of such\nadditional members no vacancy shall be deemed to exist in the offices\nthereof except for the purpose of filling the same by election,\nnotwithstanding any inconsistent provision of any law.\n
N.Y. PBA Law § 1428 — New York Code / Act PBA / Article 7 / Title 2 / Section 1428
Purpose and powers of the authority
Status: in_force

§ 1428. Purpose and powers of the authority. The purpose of the\nauthority shall be to construct, operate and maintain one or more\nprojects in the city. To carry out said purpose, the authority shall\nhave power:\n  1. To sue and be sued;\n  2. To have a seal and alter the same at pleasure;\n  3. To acquire, hold and dispose of personal property for its corporate\npurposes, including the power to purchase prospective or tentative\nawards in connection with the condemnation of real property;\n  4. To acquire by purchase, grant, lease, gift, condemnation or\notherwise, and use real property necessary or convenient for its\ncorporate purposes and to sell, convey, mortgage, lease, pledge,\nexchange, or otherwise dispose of such property in such manner as the\nauthority may determine; provided that the location of the site of any\nproject shall be subject to the prior approval of the planning board of\nthe city. All real property acquired by the authority by condemnation\nshall be acquired in the manner provided in the eminent domain procedure\nlaw or in the manner provided by law for the condemnation of land by the\ncity;\n  5. To make by-laws for the management and regulation of its affairs,\nand, subject to agreements with bondholders, for the regulation of the\nproject;\n  6. With the consent of the city to use agents, employees, and\nfacilities of the city, including the corporation counsel, paying to the\ncity its agreed proportion of the compensation or costs;\n  7. To appoint officers, agents and employees, to prescribe their\nqualifications and to fix their compensation; subject, however, to the\nprovisions of the civil service law, as hereinafter provided;\n  8. To make contracts and leases, and to execute all instruments\nnecessary or convenient;\n  9. To construct such buildings, structures and facilities as may be\nnecessary or convenient;\n  10. To construct, develop, maintain and operate the projects and to\ncontract in relation thereto with the city and with other persons, and\nto sell, lease or otherwise dispose of any project or part thereof to\nany person, provided such person shall undertake to operate and maintain\nany project or part thereof subject to such conditions and limitations\nas the authority may determine to be in the public interest and\nconsistent with its public purposes;\n  11. To accept grants, loans or contributions from the United States,\nthe state of New York, or any agency or instrumentality of either of\nthem, or the city, and to expend the proceeds for any purposes of the\nauthority;\n  12. To fix and collect rentals, fees and other charges for the use of\nthe projects or any of them subject to and in accordance with such\nagreements with bondholders as may be made as hereinafter provided;\n  13. To construct, operate or maintain in the projects all facilities\nnecessary or convenient in connection therewith; and to contract for the\nconstruction, operation or maintenance of any parts thereof or for\nservices to be performed; to rent parts thereof, and grant concessions,\nall on such terms and conditions as it may determine.\n  14. To enter into agreements with one or more financing agencies to\nprovide for the acceptance by the authority of credit cards as a means\nof payment of rentals, rates, fees and other charges owed by a person to\nthe authority. Any such agreement shall govern the terms and conditions\nupon which a credit card proffered as means of payment of a fee, rate,\nrent or other charge shall be accepted or declined and the manner in and\nconditions upon which the financing agency shall pay to the authority\nthe amount of fees, rates, rents or other charges paid by means of a\ncredit card pursuant to such agreement. Any such agreement may provide\nfor the payment by the authority to such financing agency of fees for\nthe services provided by such financing agency pursuant to such\nagreement, which fees may consist of a discount deducted from or payable\nin respect to the amount of such fee, rate, rent or other charge or\notherwise as the agreement may provide. If the authority has entered\ninto an agreement pursuant to this subdivision, it may accept credit\ncards as a means of payment of fees, rates, rents or other charges, as\nprovided in any such agreement and may pay such fees as are specified in\nsuch agreement to such financing agency thereunder. The authority may\npromulgate any rules or regulations necessary to carry out the\nprovisions of this subdivision. For the purposes of this subdivision,\nthe terms "credit card," "financing agency" and "person" shall have the\nsame meaning as provided in subdivision (a) of section five of the\ngeneral municipal law.\n
N.Y. RPT Law § 489-AAAA — New York Code / Act RPT / Article 4 / Title 2-D / Section 489-AAAA
Definitions
Status: in_force

§ 489-aaaa. Definitions. When used in this title: 1. "Applicant" means\nany person obligated to pay real property taxes on the property for\nwhich an exemption from or abatement or deferral of real property tax\npayments is sought, or in the case of exempt property, the record owner\nor lessee thereof.\n  2. "Approved plans" means plans submitted to and approved by the\ndepartment of buildings in connection with the applicant's building\npermit, including any amendments to such plans approved by such\ndepartment before final inspection of the work for which such permit was\nissued.\n  3. "Benefit period" means the period of time when a recipient is\neligible to receive benefits pursuant to this title, including in the\ncase of a recipient of a certificate of eligibility for commercial\nconstruction work in a deferral area, the period of time tax payments\nare to be deferred, the interim period when no tax payments are to be\ndeferred and no deferred tax payments are required to be made, and the\nperiod of time when the deferred tax payments are to be made.\n  4. "Commission" means the temporary commercial incentive area boundary\ncommission.\n  5. "Commercial construction work" means the construction of a new\nbuilding or structure, or portion thereof, or the modernization,\nrehabilitation, expansion, or other improvement of an existing building\nor structure, or portion thereof, for use as commercial property.\n  6. "Commercial property" means nonresidential property (a) on which\nwill exist after completion of commercial construction work, a building\nor structure used for the buying, selling or otherwise providing of\ngoods or services including hotel services, or for other lawful\nbusiness, commercial or manufacturing activities; and (b) (i) where,\nexcept as provided in subparagraph (ii) of this paragraph and paragraph\n(c) of this subdivision, not more than fifteen per centum of the total\nnet square footage of any building or structure on such property was\nused for manufacturing activities at any one or more times during the\ntwenty-four months immediately preceding the date of application for a\ncertificate of eligibility or (ii) where not more than fifteen per\ncentum of the total net square footage of any building or structure on\nsuch property was used for manufacturing activities at any one or more\ntimes during the sixty months immediately preceding the date of\napplication for a certificate of eligibility if such property is\nlocated, in whole or in part, in the area in the borough of Manhattan\nlying south of the center line of 96th Street; and (c) in the commercial\nrevitalization area, and with respect to an application for a\ncertificate of eligibility filed on or after July first, two thousand,\n"commercial property" means nonresidential property on which will exist\nafter completion of commercial construction work, a building or\nstructure used for the buying, selling or otherwise providing of goods\nor services including hotel services, or for other lawful business,\ncommercial or manufacturing activities.\n  6-a. "Commercial revitalization area" means any area of a city having\na population of one million or more, provided that in the city of New\nYork a commercial revitalization area shall mean any district that is\nzoned C4, C5, C6, M1, M2, or M3 in accordance with the zoning resolution\nof such city in any area of such city except the area lying south of the\ncenter line of 96th Street in the borough of Manhattan.\n  7. "Deferral area" means an area in which deferral of payment of real\nproperty taxes in accordance with subdivision four of section four\nhundred eighty-nine-bbbb of this title shall be available to a recipient\nwho has performed commercial construction work.\n  8. "Excluded area" means each area specified in paragraphs (a), (b)\nand (c) of subdivision five of section four hundred eighty-nine-cccc of\nthis title.\n  9. "Exemption base." (a) For purposes of computing the exemption\npursuant to subdivision one, two, three or four of section four hundred\neighty-nine-bbbb of this title, "exemption base" shall mean, with\nrespect to property that is the subject of a certificate of eligibility\nwith an effective date of June thirtieth, nineteen hundred ninety-two or\nbefore: (i) for the first, second and third taxable years following the\neffective date of a certificate of eligibility, the assessed value of\nimprovements made since the effective date of such certificate which are\nattributable exclusively to commercial or industrial construction work\ndescribed in approved plans; and (ii) for all other years, the assessed\nvalue of such improvements which have been made before the fourth\ntaxable status date following the effective date of such certificate.\n  (b) For purposes of computing the exemption pursuant to subdivision\nthree, four or five of section four hundred eighty-nine-bbbb of this\ntitle, "exemption base" shall mean, with respect to property that is the\nsubject of a certificate of eligibility with an effective date of July\nfirst, nineteen hundred ninety-two or after: (i) for the first through\nfifth taxable years following the effective date of a certificate of\neligibility, the assessed value of improvements made since the effective\ndate of such certificate which are attributable exclusively to\ncommercial or renovation construction work described in approved plans;\nand (ii) for all other years, the assessed value of such improvements\nwhich have been made before the sixth taxable status date following the\neffective date of such certificate.\n  (c) For purposes of computing the exemption pursuant to subdivision\none or two of section four hundred eighty-nine-bbbb of this title,\n"exemption base" shall mean, with respect to property that is the\nsubject of a certificate of eligibility with an effective date of July\nfirst, nineteen hundred ninety-two or after: (i) for the first through\nfifth taxable years following the effective date of a certificate of\neligibility, the assessed value of improvements made since the effective\ndate of such certificate which are attributable exclusively to\ncommercial or industrial construction work described in approved plans\nplus any equalization increases or minus any equalization decreases in\nthe assessed value of the property so improved (excluding the land)\noccurring subsequent to the effective date of such certificate; and (ii)\nfor all other years, the assessed value of such improvements made before\nthe sixth taxable status date following the effective date of such\ncertificate plus any equalization increases or minus any equalization\ndecreases in the assessed value of the property so improved (excluding\nthe land) occurring subsequent to the effective date of such certificate\nbut before the fourteenth taxable status date following the effective\ndate of such certificate. For purposes of the preceding sentence: no\nadjustment shall be made to the assessed value of the improvements\nreferred to in subparagraphs (i) and (ii) of this paragraph for any\nportion of an equalization increase or decrease which is being phased in\npursuant to section eighteen hundred five of this chapter subsequent to\nthe effective date of the certificate of eligibility if such increase or\ndecrease occurred prior to such effective date; with respect to any\ntaxable year, an adjustment for an equalization increase or decrease\nshall reflect only the portion of such increase or decrease which is\nbeing phased in during such taxable year or which was phased in during a\nprior taxable year; no adjustment for an equalization decrease shall\nreduce the exemption base to an amount less than the assessed value of\nthe improvements referred to in subparagraphs (i) and (ii) of this\nparagraph, and, to the extent that any such decrease would reduce the\nexemption base below such amount, such decrease shall reduce the taxable\nportion of the assessed value; and no adjustment shall be made for an\nequalization increase or decrease if the improvements referred to in\nsubparagraphs (i) and (ii) of this paragraph do not result in a physical\nincrease in the assessed value of the property.\n  (d) Notwithstanding paragraph (a) of this subdivision, for purposes of\ncomputing the exemption pursuant to subdivision one of section four\nhundred eighty-nine-bbbb of this title, "exemption base" shall mean,\nwith respect to industrial property that is located in the area in the\nborough of Manhattan lying north of the center line of 96th Street, or\nthat is located in the Bronx, Brooklyn, Queens or Staten Island; and\nthat is the subject of a certificate of eligibility with an effective\ndate after December thirty-first, nineteen hundred eighty-nine and\nbefore July first, nineteen hundred ninety-two: (i) for the first,\nsecond and third taxable years following the effective date of a\ncertificate of eligibility, the assessed value of improvements made\nsince the effective date of such certificate which are attributable\nexclusively to industrial construction work described in approved plans;\nand (ii) for all other years, the assessed value of such improvements\nmade before the fourth taxable status date following the effective date\nof such certificate plus any equalization increases or minus any\nequalization decreases in the assessed value of the property so improved\n(excluding the land) occurring subsequent to the fourth taxable status\ndate following the effective date of such certificate but before the\nfourteenth taxable status date following the effective date of such\ncertificate. For purposes of the preceding sentence: no adjustment shall\nbe made to the assessed value of the improvements referred to in\nsubparagraphs (i) and (ii) of this paragraph for any portion of an\nequalization increase or decrease which is being phased in pursuant to\nsection eighteen hundred five of this chapter subsequent to the\neffective date of the certificate of eligibility if such increase or\ndecrease occurred prior to such effective date; with respect to any\ntaxable year, an adjustment for an equalization increase or decrease\nshall reflect only the portion of such increase or decrease which is\nbeing phased in during such taxable year or which was phased in during a\nprior taxable year; no adjustment for an equalization decrease shall\nreduce the exemption base to an amount less than the assessed value of\nthe improvements referred to in subparagraphs (i) and (ii) of this\nparagraph, and, to the extent that any such decrease would reduce the\nexemption base below such amount, such decrease shall reduce the taxable\nportion of the assessed value; and no adjustment shall be made for an\nequalization increase or decrease if the improvements referred to in\nsubparagraphs (i) and (ii) of this paragraph do not result in a physical\nincrease in the assessed value of the property.\n  (e) For purposes of computing the exemption: (i) pursuant to\nsubdivision five-a of section four hundred eighty-nine-bbbb of this\ntitle, "exemption base" shall mean, with respect to property that is the\nsubject of a certificate of eligibility with an effective date of July\nfirst, nineteen hundred ninety-five or after and that is located in the\nnew construction exemption area specified in paragraph (a) of\nsubdivision six of section four hundred eighty-nine-cccc of this title:\nfor any taxable year following the effective date of a certificate of\neligibility, the assessed value of improvements made since the effective\ndate of such certificate which are attributable exclusively to the\nconstruction of a new building or structure that meets the requirements\nset forth in subdivision nine of section four hundred eighty-nine-dddd\nof this title as described in approved plans, provided such improvements\nare made within thirty-six months of the effective date of such\ncertificate or by December thirty-first, nineteen hundred ninety-nine,\nwhichever is earlier; and (ii) pursuant to subdivision five-a of section\nfour hundred eighty-nine-bbbb of this title, "exemption base" shall\nmean, with respect to property that is the subject of a certificate of\neligibility with an effective date of July first, nineteen hundred\nninety-five or after and that is located in the new construction\nexemption area specified in paragraph (b) of subdivision six of section\nfour hundred eighty-nine-cccc of this title: for any taxable year\nfollowing the effective date of a certificate of eligibility, the\nassessed value of improvements made since the effective date of such\ncertificate which are attributable exclusively to the construction of a\nnew building or structure that meets the requirements set forth in\nsubdivision nine of section four hundred eighty-nine-dddd of this title\nas described in approved plans, provided such improvements are made\nwithin forty-two months of the effective date of such certificate.\n  (f) For purposes of this subdivision "equalization increase or\ndecrease" means an increase or decrease in the assessed value of\nproperty which is not attributable to construction work, fire,\ndemolition, destruction or other change in the physical characteristics\nof the property (excluding gradual physical deterioration or\nobsolescence), or to a change in the description or boundaries of the\nproperty.\n  10. "Industrial construction work" means the construction of a new\nbuilding or structure or the modernization, rehabilitation, expansion or\nimprovement of an existing building or structure for use as industrial\nproperty.\n  11. "Industrial property" means nonresidential property on which will\nexist after completion of industrial construction work a building or\nstructure wherein at least seventy-five per centum of the total net\nsquare footage is used or immediately available and held out for use for\nmanufacturing activities involving the assembly of goods or the\nfabrication or processing of raw materials.\n  12. "Initial assessed value" means the lesser of (a) the taxable\nassessed value of real property appearing on the books of the annual\nrecord of the assessed valuation of real property on the effective date\nof a recipient's certificate of eligibility or (b) the assessed value to\nwhich such assessment is thereafter reduced pursuant to application to\nthe tax commission or court order. Where the real property is used for\nboth residential and nonresidential purposes on the effective date of\nsuch certificate of eligibility, the initial assessed value of such real\nproperty, determined as provided in the preceding sentence, shall be\napportioned between the residential and nonresidential portions thereof\nin such manner as shall properly reflect the initial assessed value of\neach such portion. Such apportionment shall be in accordance with rules\npromulgated by the department of finance.\n  13. "Manufacturing activity" means an activity involving the assembly\nof goods or the fabrication or processing of raw materials.\n  14. "Minimum required expenditure" means expenditure for commercial,\nrenovation or industrial construction work in an amount equal to twenty\nper centum of the initial assessed value; provided, however, that with\nrespect to a recipient who filed an application on or after July first,\nnineteen hundred ninety-five for a certificate of eligibility for\nindustrial construction work or for commercial construction work in a\nspecial exemption area or a regular exemption area, minimum required\nexpenditure means expenditure for such work in an amount equal to ten\nper centum of the initial assessed value; provided, however, that with\nrespect to a recipient who filed an application on or after July first,\nnineteen hundred ninety-five for a certificate of eligibility for\nindustrial construction work and for the purpose of receiving an\nabatement of real property taxes in accordance with paragraph (c) of\nsubdivision one of section four hundred eighty-nine-bbbb of this title,\nminimum required expenditure means expenditure for such work in an\namount equal to twenty-five per centum of the initial assessed value;\nand provided further that if the department of finance, after\nconsultation with the deputy mayor for finance and economic development,\ndetermines that a greater expenditure is required to encourage\nsignificant industrial and commercial development it may establish by\nrule a higher percentage of initial assessed value, not to exceed fifty\nper centum thereof, as the minimum required expenditure. Expenditure for\nresidential construction work shall not be included in the minimum\nrequired expenditure; provided, however, that for mixed-use property,\nexpenditures for construction work related to the common areas and\nsystems of such property shall be allocated, in accordance with rules\npromulgated by the department of finance, between the residential and\nnonresidential portions of the property. If real property was used for\nboth residential and nonresidential purposes on the effective date of\nthe certificate of eligibility, the initial assessed value of such real\nproperty, for purposes of this subdivision, shall be the initial\nassessed value apportioned to the nonresidential portions thereof.\n  15. "Person" means an individual, corporation, partnership,\nassociation, agency, trust, estate, foreign or domestic government or\nsubdivision thereof, or other entity.\n  16. "Recipient" means an applicant to whom a certificate of\neligibility has been issued pursuant to this title, or the successor in\ninterest of such applicant, provided that where a person who has entered\ninto a lease or purchase agreement with the owner or lessee of exempt\nproperty has been a co-applicant, such person or the successor in\ninterest of such person shall be the recipient.\n  17. "Regular exemption area" means an area in which a regular\nexemption from taxes in accordance with subdivision three of section\nfour hundred eighty-nine-bbbb of this title shall be available to a\nrecipient who performs commercial construction work.\n  18. "Residential construction work" means any construction,\nmodernization, rehabilitation, expansion or improvement of dwelling\nunits other than dwelling units in a hotel.\n  19. "Residential property" means property, other than property used\nfor hotel purposes, on which exists or will exist, upon completion of\nconstruction work, a building or structure used for residential\npurposes.\n  20. "Restricted activity" means any entertainment activity which the\ndepartment of finance has identified in regulations promulgated pursuant\nto a local law enacted pursuant to this title as an activity which, in\nthe public interest, should not be encouraged through the benefits of\nthis title.\n  21. "Special exemption area" means an area in which the commission has\ndetermined that a special exemption from real property taxes in\naccordance with subdivision two of section four hundred eighty-nine-bbbb\nof this title shall be available to a recipient who performs commercial\nconstruction work and, in addition, means the area specified in\nparagraph (d) of subdivision four of section four hundred\neighty-nine-cccc of this title.\n  22. "Mixed-use property" means property on which exists, or will exist\nupon completion of construction work, a building or structure used for\nboth residential and nonresidential purposes.\n  23. "Renovation construction work" means the modernization,\nrehabilitation, expansion or improvement of an existing building or\nstructure, or portion thereof, for use as commercial property in a\nrenovation exemption area where such modernization, rehabilitation,\nexpansion or improvement is physically and functionally integrated with\nthe existing building or structure, or portion thereof, does not\nincrease the bulk of the existing building or structure by more than\nthirty per centum and does not increase the height of the existing\nbuilding or structure by more than thirty per centum.\n  24. "Renovation exemption area" means the area specified in paragraph\n(d) of subdivision five of section four hundred eighty-nine-cccc of this\ntitle in which a renovation exemption from taxes in accordance with\nsubdivision five of section four hundred eighty-nine-bbbb of this title\nshall be available to a recipient who performs renovation construction\nwork.\n  25. "New construction exemption areas" means the areas specified in\nsubdivision six of section four hundred eighty-nine-cccc of this title\nin which an exemption from real property taxes in accordance with\nsubdivision five-a of section four hundred eighty-nine-bbbb of this\ntitle shall be available to a recipient who constructs a new building or\nstructure that meets the requirements set forth in subdivision nine of\nsection four hundred eighty-nine-dddd of this title.\n
N.Y. PBH Law § 2559 — New York Code / Act PBH / Article 25 / Title 2-A / Section 2559
Medical assistance program payments
Status: in_force

§ 2559. Medical assistance program payments. 1. Nothing in this title\nshall be construed to permit the department or any other state agency or\nmunicipality to reduce medical assistance or other assistance or\nservices available to eligible children.\n  2. Notwithstanding any other provisions of law, costs incurred for\nearly intervention services that otherwise qualify as medical assistance\nthat are furnished to an eligible child who is also eligible for\nbenefits pursuant to title eleven of article five of the social services\nlaw are considered to be medical assistance for purposes of payments to\nproviders and state reimbursement to the extent that federal financial\nparticipation is available therefor.\n  3. (a) Parents shall provide the municipality and the service\ncoordinator with a written referral from a primary care provider as\ndocumentation, for eligible children, of the medical necessity of early\nintervention services.\n  (b) Providers shall utilize the department's fiscal agent and data\nsystem for claiming payment for evaluations and services rendered under\nthe early intervention program.\n  (c) A municipality, or its designee, and a provider shall be\nsubrogated, to the extent of the expenditures by such municipality or\nfor early intervention services furnished to persons eligible for\nbenefits under this title, to any rights such person may have or be\nentitled to from the medical assistance program. The provider shall\nsubmit notice to the insurer or plan administrator of his or her\nexercise of such right of subrogation upon the provider's assignment as\nthe early intervention service provider for the child. The right of\nsubrogation does not attach to benefits paid or provided prior to\nreceipt of written notice of the exercise of subrogation rights.\nNotwithstanding any inconsistent provision of this title, except as\nprovided for herein, no third party payor other than the medical\nassistance program shall be required to reimburse for early intervention\nservices provided under this title.\n  4. Notwithstanding any other provision of law, the commissioner,\npursuant to a memorandum of understanding with the commissioner of the\noffice for people with developmental disabilities, shall develop and\nsubmit a medicaid home and community based services waiver, pursuant to\nsection 1915c of the social security act, for the purpose of creating a\nwaiver program to provide and finance services for children who qualify\nfor the early intervention program. In further establishing eligibility\ncriteria under the waiver program, the commissioner, in conjunction with\nthe commissioner of the office for people with developmental\ndisabilities, shall establish health, developmental and psycho-social\ncriteria which shall permit the broadest eligibility based on criteria\nfor the early intervention program and federal standards for\nparticipation in a waiver program. The waiver application shall be\nsubmitted pursuant to section 1915c of the social security act no later\nthan January first, two thousand four.\n  5. Notwithstanding any law to the contrary, there is hereby\nestablished an early intervention demonstration project to be conducted\nin Albany, Montgomery, Rensselaer, Saratoga and Schenectady Counties.\nSuch project shall be for the purposes of facilitating coverage\neligibility determinations and claims submissions for early intervention\nservices.  The commissioner is hereby authorized and directed to\nfacilitate and, within the amounts appropriated, shall award grant funds\nfor the implementation and operation of such demonstration project which\nshall be conducted by an association representative of health\nmaintenance organizations licensed under article forty-four of this\nchapter and article forty-three of the insurance law in conjunction with\nthe commissioner and the counties specified in this subdivision.\n  Such demonstration shall include the development of an integrated web\nportal enabling access to health plan data bases to facilitate coverage\neligibility, benefit determinations and claims submission and\nprocessing. Such access shall be subject to all federal and state laws\nfor the confidentiality of personal and medical record information. The\ndemonstration will develop technology solutions to facilitate coverage\ndeterminations and streamline and monitor claims processes and payment.\n  The association conducting the demonstration, the commissioner and\nparticipating counties shall submit a report to the temporary president\nof the senate and the speaker of the assembly, not later than one year\nfollowing the commencement of the program's operation, describing the\nexperiences, feasibility and advisability of replication, and any\nadditional recommendations for continuation, modification or cessation\nof the program.\n
N.Y. SOS Law § 461-I — New York Code / Act SOS / Article 7 / Title 2 / Section 461-I
Planning and development grants for enriched housing programs
Status: in_force

§ 461-i. Planning and development grants for enriched housing\nprograms. 1. The department shall, to the extent funds are available for\nsuch purpose, award planning and development grants to, and contract\nwith, lawfully approved enriched housing programs that qualify for such\ngrants under criteria to be established by the department. Such grants\nshall be made for the purposes of defraying start-up expenses and\nreducing initial operating deficits incurred in the first twelve months\nof a program's operations resulting from initial low occupancy rates.\nUse of such funds may include, but shall not be limited to, paying for\nrent prior to occupancy and security deposits, administrative expenses,\nminor renovations of existing structures, furnishings and household\nequipment, moving expenses of residents and reasonable anticipated\noperating deficits resulting from low initial occupancy rates.\n  2. Any public agency, public corporation or not-for-profit corporation\nwho has filed an application for approval to operate an enriched housing\nprogram, or any lawfully approved enriched housing operator, may make\napplication for a planning and development grant in a manner and form\nprescribed by the department. The department shall make determinations\nof award for each application for such grants at such time that a final\ndetermination is made with respect to approving the establishment of, or\ngranting an operating certificate for, an enriched housing program. The\ndepartment shall award planning and development grants on the basis of\nthe quality of the proposed program, the applicant's financial needs,\nthe geographic distribution of enriched housing programs, and the\navailability of, and demand for, long-term care services in the\ngeographic area to be served by the proposed program.\n  3. The department may award planning and development grants to, and\ncontract with, lawfully approved enriched housing programs under\ncriteria to be established by the department for the purpose of moderate\nrenovations or modifications of existing structures when determined to\nbe necessary by the commissioner. Use of such grants for moderate\nstructural renovations or modifications shall be deemed necessary in\nthose instances where the commissioner determines that, without such\nrenovations or modifications, a geographic area may be underserved\nbecause of the lack of available or suitable existing structures.\n
N.Y. LAB Law § 410 — New York Code / Act LAB / Article 15 / Title 2 / Section 410
Riding on vehicles
Status: in_force

§ 410. Riding on vehicles. No person shall ride upon, or be permitted\nto ride upon, any loaded car, cage or bucket into or out of any mine or\ntunnel in process of construction.\n
N.Y. LAB Law § 413 — New York Code / Act LAB / Article 15 / Title 2 / Section 413
Hoists
Status: in_force

§ 413. Hoists. Every engine, brake, cage, bucket, rope, and chain\nshall be kept in good order and shall be inspected daily. Every lift,\nhoist, rope and other mechanical device shall be capable of sustaining\nthe weight intended to be borne by it, in accordance with factors of\nsafety generally accepted by competent engineers. Every car and lift\nshall have a safety brake. No hoisting rope shall be subjected to a load\nheavier than one-fifth of the weight it can sustain without breaking.\n
N.Y. RPT Law § 462 — New York Code / Act RPT / Article 4 / Title 2 / Section 462
Religious corporations; property used for residential purposes
Status: in_force

§ 462. Religious corporations; property used for residential purposes.\nIn addition to the exemption provided in section four hundred twenty-a\nof this article, property owned by a religious corporation while\nactually used by the officiating clergymen thereof for residential\npurposes shall be exempt from taxation. An exemption may be granted\npursuant to this section only upon application by the owner of the\nproperty on a form prescribed or approved by the commissioner. The\napplication shall be filed with the assessor of the appropriate county,\ncity, town or village on or before the taxable status date of such\ncounty, city, town or village. Notwithstanding the provisions of this\nsection or any other provision of law, in a city having a population of\none million or more, applications for the exemption authorized pursuant\nto this section shall be considered timely filed if they are filed on or\nbefore the fifteenth day of March of the appropriate year.\n
N.Y. PBH Law § 228 — New York Code / Act PBH / Article 2 / Title 2 / Section 228
Sanitary code; application
Status: in_force

§ 228. Sanitary code; application. 1. The provisions of the sanitary\ncode, unless otherwise stated by the public health and health planning\ncouncil, shall apply to and be effective in all portions of the state\nand shall supersede all local ordinances heretofore or hereafter enacted\ninconsistent therewith.\n  2. Each county, city, town or village, in the manner hereinafter\nprescribed, may enact sanitary regulations not inconsistent with the\nsanitary code established by the public health and health planning\ncouncil.\n  3. Local laws, ordinances or regulations which comply with at least\nthe minimum applicable standards set forth in the sanitary code shall be\ndeemed not inconsistent with such code.\n
N.Y. MDW Law § 192 — New York Code / Act MDW / Article 6 / Title 2 / Section 192
Cellar entrance
Status: in_force

§ 192. Cellar entrance. a. If there is a cellar, there shall be an\nindependent entrance thereto from outside the dwelling by means of a\nmetal fire ladder or fireproof stair leading to an opening in the\noutside cellar wall at least two feet six inches in width and six feet\nin height. Such entrance to the cellar may be through an areaway or\nthrough a fireproof passageway leading directly to the street. The\nentrance to the cellar may be closed off with a grating or doors which\nshall not be locked or bolted unless they can be readily unbolted or\nunlocked from the inside without a key and shall be arranged and\nconstructed so as to be readily opened at all times.\n  b. In lieu of the requirements set forth in subdivision a hereof,\nbuildings existing November first, nineteen hundred forty-nine in cities\nhaving a population between five hundred thousand and one million may\ncomply with the following:\n  1. shall have an unobstructed entrance through a yard or court from a\nstreet:\n  (a) directly to exterior dwelling entrance with interior entrance to\nbasement or cellar direct from said entrance, or from a fire retarded\npublic hall or stair landing, and\n  (b) to one or more cellar or basement walls containing accessible\nwindows.\n  2. The stairway leading to cellar or basement shall be enclosed with\nfire retarded partitions or equal construction and shall have a minimum\nfire rating of one hour. Said cellar or basement entrance shall be\nequipped with a one hour self-closing fire door assembly.\n
N.Y. GMU Law § 893-A — New York Code / Act GMU / Article 18-A / Title 2 / Section 893-A
Seneca county industrial development agency
Status: in_force

§ 893-a. Seneca county industrial development agency. For the benefit\nof the county of Seneca and the inhabitants thereof, an industrial\ndevelopment agency, to be known as the SENECA COUNTY INDUSTRIAL\nDEVELOPMENT AGENCY, is hereby established for the accomplishment of any\nor all of the purposes specified in title one of article eighteen-A of\nthis chapter. It shall constitute a body corporate and politic, and be\nperpetual in duration. It shall have the powers and duties now or\nhereafter conferred by title one of article eighteen-A of this chapter\nupon industrial development agencies and provided that the exercise of\nthe powers by such agency with respect to the acquisition of real\nproperty whether by purchase, condemnation or otherwise, shall be\nlimited to the corporate limits of the county of Seneca, and such agency\nshall take into consideration the local zoning and planning regulations\nas well as the regional and local comprehensive land use plans. It shall\nbe organized in a manner prescribed by and be subject to the provisions\nof title one of article eighteen-A of this chapter; provided, however,\nthat notwithstanding the provisions of subdivision two of section eight\nhundred fifty-six of this article requiring a municipal industrial\ndevelopment agency to consist of no more than seven members, the Seneca\ncounty legislature is hereby authorized to appoint nine members to the\ncounty of Seneca industrial development agency. Its members shall be\nappointed by the governing body of the county of Seneca. The agency, its\nmembers, officers and employees and its operations and activities shall\nin all respects be governed by the provisions of title one of article\neighteen-A of this chapter.\n
N.Y. EDN Law § 2590-Q — New York Code / Act EDN / Title 2 / Article 52-A / Section 2590-Q
Budgetary and fiscal processes
Status: in_force

* § 2590-q. Budgetary and fiscal processes. 1. The chancellor shall\nannually advise the community district education councils with respect\nto the form and content of the budget requests and accompanying fiscal\nestimates required to be submitted by the mayor of the city of New York\nfor the next ensuing fiscal year, together with such additional\ninformation as he or she may require.\n  4. On such date as the mayor shall direct, the chancellor shall submit\nto the mayor:\n  (a) estimates, as adopted by the city board, of the total sum of money\nwhich it deems necessary for the operation of the city district (other\nthan functions to be financed from funds provided for in the capital\nbudget of the city) during the next fiscal year of the city, together\nwith the estimates submitted by the community district education\ncouncils;\n  (b) estimates of the amount to be received as a result of the\napportionment of moneys payable from the state in such fiscal year; and\n  (c) estimates of the amount to be received for school system\nexpenditures by the city district in such fiscal year from sources other\nthan appropriations of city funds or appropriations or other provisions\nof funds in the capital budget of the city or apportionment of moneys\nfrom the state payable in such fiscal year.\n  5. All estimates submitted by the chancellor shall be prepared in the\nmanner prescribed by the New York city charter for submission of\ndepartmental estimates for current expenses to the mayor and shall set\nforth the total amounts proposed for programs or activities of the\ncommunity district education councils in units of appropriation separate\nfrom those set forth for programs or activities operated by the city\nboard; provided, however, that nothing shall prevent the inclusion in\nsuch estimates of a unit or units of appropriation to be allocated to\ncommunity district education councils pursuant to subdivision ten of\nthis section to finance innovative programs or activities by such\ncommunity district education councils.\n  6. In acting on the proposed units of appropriation for programs or\nactivities of community district education councils, the city council of\nthe city of New York may, subject to the veto of the mayor, increase or\ndecrease the total amount of each such unit of appropriation but,\nnotwithstanding any provision of the New York city charter or any other\nlaw to the contrary, it shall not have power to add any other unit of\nappropriation for one or more community district education councils.\n  7. (b) Not later than thirty days after the amount of such funds\nbecomes determined by adoption of the budget pursuant to subdivision six\nof this section, by allocation pursuant to subdivisions ten, eleven,\nfourteen, and fifteen of this section, or otherwise, the chancellor\nshall transmit to each community district education council a statement\nenumerating the federal, state, city, and private funds which have been\nallocated thereunder to such community district education council for\nits programs.\n  (c) At the same time, the chancellor shall transmit to the community\ndistrict education councils a statement of the allocation of the balance\nof such funds to the several programs administered by him or her and the\ncity board including the distinct amounts assigned to each category of\nschools and programs set forth in section twenty-five hundred ninety-i\nof this article and the amount allocated for the operation of the city\nboard, his or her office, and the other administrative bureaus and\ndivisions thereof.\n  9. Special estimates to meet extraordinary expenses of emergencies\nwhich may arise in the course of a fiscal year may be submitted to the\nchancellor by any community district education council and, pursuant to\nsubdivision six of section twenty-five hundred seventy-six of this\ntitle, the chancellor may, in his or her discretion, submit such special\nestimates to the mayor of the city of New York. The chancellor may also\nsubmit special estimates to the mayor in connection with the schools and\nprograms under his or her jurisdiction.\n  10. Notwithstanding any provisions of law to the contrary, any moneys\nappropriated to or authorized for expenditure by the city board\nincluding moneys so appropriated to finance innovative programs or\nactivities by community district education councils (but other than\nmoneys so appropriated for the exercise of powers or duties reserved to\nthe city board) may be allocated by the chancellor to any community\ndistrict education council. Allocations made pursuant to this\nsubdivision shall be based on the needs of the recipient community\ndistrict education councils, considered in conjunction with the needs of\nthe schools and programs under the jurisdiction of the city board, in\nthe case of moneys appropriated for innovative programs or activities,\nthe relative merit of the programs or activities proposed by the\nrespective community district education councils.\n  11. The chancellor shall perform all functions in connection with\narticle seventy-three of this chapter; provided that the chancellor\nshall allocate to the community district education councils the state\nfunds apportioned to the city district pursuant to such article\nseventy-three, less the amount of such funds necessary to enable the\nchancellor to carry out his or her responsibilities, on the basis of an\nobjective formula established by the chancellor and approved by the city\nboard annually, after consultation with the community district education\ncouncils and the mayor, which formula shall reflect the relative\neducational needs of the community districts to the maximum extent\nfeasible.\n  12. The chancellor shall perform all functions in connection with\nsections twenty-five hundred seventy-six, twenty-five hundred\nseventy-seven, twenty-five hundred seventy-nine, twenty-five hundred\neighty-one, twenty-five hundred eighty-two, twenty-five hundred\neighty-three, and twenty-five hundred eighty-four of this title.\n  13. The city board through the chancellor shall perform all functions\nin connection with the capital budget as provided in chapter nine of the\ncharter of the city of New York, except as otherwise provided herein.\n  14. With respect to special, federal, state, and private funds, each\ncommunity district education council may:\n  (a) contract for and receive funds to be transmitted to the city board\nand disbursed through the chancellor. No special funds may be used as a\nmeans of bringing about the elimination of existing personnel lines,\ntitles, or employees. Community district education councils may use\nbudget funds allocated and resources obtained within the scope of\nexisting law and contractual obligations to design programs of\neducational excellence tailored to the needs and peculiar\ncharacteristics of the district;\n  (b) enter into contracts necessary or convenient to the discharge of\nthe powers and duties with the city, state, and federal governments,\nprivate foundations, agencies and individuals, the city board, and other\ncommunity district education councils, subject to the approval of the\nchancellor;\n  (c) in the case of federal or state funds not allocated to the city\ndistrict on a formula basis, to apply to the funding agency, as a local\neducational agency, and to accept any funds granted or apportioned in\nthis connection for its use and account; provided, however, that as to\nfederal funds available to areas affected by federal activities pursuant\nto public law eight hundred seventy-four, community councils shall not\nbe considered local educational agencies and shall have no power to\napply directly to the funding agency, but such funds shall be\nreallocated to community district education councils by the chancellor\nin accordance with a formula established by the chancellor and approved\nby the city board as provided in subdivision ten of this section; and\n  (d) in the case of special funds allocated to the city district on a\nformula basis, to submit proposals to the chancellor for a review as to\nform only and prompt transmittal to the funding agency; provided,\nhowever, that in the case of such special funds community district\neducation councils shall not be considered local educational agencies;\nand provided further that the total amount of such proposals submitted\nby any community district education council shall not exceed the amount\nof an apportionment made by the chancellor on the basis of a formula\nestablished by the chancellor and approved by the city board, after\nconsidering the recommendation of the chancellor and after consultation\nwith community district education councils and the mayor, which formula\nreflects the same educational and economic factors as the formula for\napportionment of such special funds to the city district; and provided\nfurther that each community district education council shall consult\nfully with non-public school authorities on a continuing basis with\nrespect to any of such special funds applicable to non-public school\nprograms and students subject to the power and duty of the city board\nthrough the chancellor to ensure that applicable provisions of state and\nfederal law and regulations with respect to programs for students in\nattendance at non-public schools throughout the city district shall be\ncarried out.\n  15. With respect to special, federal, state, and private funds, the\nchancellor shall provide community district education councils with\ninformation about the availability of such funds and furnish technical\nassistance with respect to the preparation of proposals, record keeping,\nand the administration of such programs.\n  16. On or before October first of each year, the chancellor shall\nsubmit to the commissioner, in the form to be prescribed by him or her,\nthe annual budget for the city district for the current fiscal year.\n  17. (a) Each community superintendent shall prepare semi-annual\nreports which shall be due by December fifteenth and April fifteenth of\neach year. Each report shall include but not be limited to an accounting\nof all funds received and expended by the subject community district\neducation council from all sources, including appropriations for\nprograms and activities of the district education council and receipts\nfrom external sources.\n  (b) In addition, a final year-end report shall be due on August\nfifteenth and shall include an accounting of all funds received and\nexpended by the subject community district education council from all\nsources, including appropriations for programs and activities of the\ndistrict education council.\n  (c) Copies of reports outlined in paragraphs (a) and (b) of this\nsubdivision shall be given to the chancellor and the subject community\ndistrict education council and shall be available to the public.\n  18. Notwithstanding any provision of law to the contrary, the powers\nand duties conferred on a community district education council by this\nsection shall be exercised exclusively by the community superintendent\nemployed by such council.\n  * NB Effective until June 30, 2028\n  * § 2590-q. Budgetary and fiscal processes. 1. The chancellor shall\nannually advise the community boards with respect to the form and\ncontent of the budget requests and accompanying fiscal estimates\nrequired to be submitted by the mayor of the city of New York for the\nnext ensuing fiscal year, together with such additional information as\nhe may require.\n  4. On such date as the mayor shall direct, the city board shall submit\nto the mayor:\n  (a) estimates, as adopted, of the total sum of money which it deems\nnecessary for the operation of the city district (other than functions\nto be financed from funds provided for in the capital budget of the\ncity) during the next fiscal year of the city, together with the\nestimates submitted by the community boards, as originally submitted and\nas modified pursuant to subdivision three of this section;\n  (b) estimates of the amount to be received as a result of the\napportionment of moneys payable from the state in such fiscal year; and\n  (c) estimates of the amount to be received for school system\nexpenditures by the city district in such fiscal year from sources other\nthan appropriations of city funds or appropriations or other provisions\nof funds in the capital budget of the city or apportionment of moneys\nfrom the state payable in such fiscal year.\n  5. All estimates submitted by the city board shall be prepared in the\nmanner prescribed by the New York city charter for submission of\ndepartmental estimates for current expenses to the mayor and shall set\nforth the total amounts proposed for programs or activities of the\ncommunity boards in units of appropriation separate from those set forth\nfor programs or activities operated by the city board; provided,\nhowever, that nothing shall prevent the city board from including in\nsuch estimates a unit or units of appropriation to be allocated to it in\nits discretion, to community boards pursuant to subdivision ten of this\nsection to finance innovative programs or activities by such community\nboards.\n  6. In acting on the proposed units of appropriation for programs or\nactivities of community boards, the board of estimate and city council\nof the city of New York may, subject to the veto of the mayor, increase\nor decrease the total amount of each such unit of appropriation but,\nnotwithstanding any provision of the New York city charter or any other\nlaw to the contrary, they shall not have power to add any other unit of\nappropriation for one or more community boards.\n  7. (b) Not later than thirty days after the amount of such funds\nbecomes determined by adoption of the budget pursuant to subdivision\nsix, by allocation pursuant to subdivisions ten, eleven, fourteen and\nfifteen of this section, or otherwise, the chancellor shall transmit to\neach community board a statement enumerating the federal, state, city\nand private funds which have been allocated thereunder to such community\nboard for its programs.\n  (c) At the same time, the chancellor shall transmit to the community\nboards a statement of the allocation of the balance of such funds to the\nseveral programs administered by him and the city board including the\ndistinct amounts assigned to each category of schools and programs set\nforth in section twenty-five hundred ninety-i and the amount allocated\nfor the operation of the city board, his office and the other\nadministrative bureaus and divisions thereof.\n  9. Special estimates to meet extraordinary expenses of emergencies\nwhich may arise in the course of a fiscal year may be submitted to the\nchancellor by any community board and, pursuant to subdivision six of\nsection twenty-five hundred seventy-six of this chapter, the chancellor\nmay, in its discretion, submit such special estimates to the mayor of\nthe city of New York. The chancellor may also submit special estimates\nto the mayor in connection with the schools and programs under his\njurisdiction.\n  10. Notwithstanding any provisions of law to the contrary, any moneys\nappropriated to or authorized for expenditure by the city board\nincluding moneys so appropriated to finance innovative programs or\nactivities by community boards (but other than moneys so appropriated\nfor the exercise of powers or duties reserved to the city board) may be\nallocated by the chancellor to any community board. Allocations made\npursuant to this subdivision shall be based on the needs of the\nrecipient community boards, considered in conjunction with the needs of\nthe schools and programs under the jurisdiction of the city board, in\nthe case of moneys appropriated for innovative programs or activities,\nthe relative merit of the programs or activities proposed by the\nrespective community boards.\n  11. The chancellor shall perform all functions in connection with\narticle seventy-three of this chapter; provided that the chancellor\nshall allocate to the community boards the state funds apportioned to\nthe city district pursuant to article seventy-three, less the amount of\nsuch funds necessary to enable the chancellor to carry out his\nresponsibilities, on the basis of an objective formula established by\nthe city board annually, after consultation with the community boards\nand the mayor, which formula shall reflect the relative educational\nneeds of the community districts to the maximum extent feasible.\n  12. The chancellor shall perform all functions in connection with\nsections twenty-five hundred seventy-six, twenty-five hundred\nseventy-seven, twenty-five hundred seventy-nine, twenty-five hundred\neighty-one, twenty-five hundred eighty-two, twenty-five hundred\neighty-three and twenty-five hundred eighty-four of this chapter.\n  13. The city board through the chancellor shall perform all functions\nin connection with the capital budget as provided in chapter nine of the\ncharter of the city of New York, except as otherwise provided herein.\n  14. With respect to special, federal, state and private funds, each\ncommunity board may:\n  (a) contract for and receive funds to be transmitted to the city board\nand disbursed through the chancellor. No special funds may be used as a\nmeans of bringing about the elimination of existing personnel lines,\ntitles or employees. Community boards may use budget funds allocated and\nresources obtained within the scope of existing law and contractual\nobligations to design programs of educational excellence tailored to the\nneeds and peculiar characteristics of the district;\n  (b) enter into contracts necessary or convenient to the discharge of\nthe powers and duties with the city, state and federal governments,\nprivate foundations, agencies and individuals, the city board and other\ncommunity boards subject to the approval of the chancellor;\n  (c) in the case of federal or state funds not allocated to the city\ndistrict on a formula basis, to apply to the funding agency, as a local\neducational agency, and to accept any funds granted or apportioned in\nthis connection for its use and account, provided, however, that as to\nfederal funds available to areas affected by federal activities pursuant\nto public law eight hundred seventy-four, community boards shall not be\nconsidered local educational agencies and shall have no power to apply\ndirectly to the funding agency but such funds shall be reallocated to\ncommunity boards by the chancellor in accordance with a formula\ndetermined by the city board as provided in subdivision ten of this\nsection; and\n  (d) in the case of special funds allocated to the city district on a\nformula basis, to submit proposals to the chancellor for a review as to\nform only and prompt transmittal to the funding agency; provided,\nhowever, that in the case of such special funds community boards shall\nnot be considered local educational agencies; and provided further that\nthe total amount of such proposals submitted by any community board\nshall not exceed the amount of an apportionment made by the chancellor\non the basis of a formula determined by the city board, after\nconsidering the recommendation of the chancellor and after consultation\nwith community boards and the mayor, which formula reflects the same\neducational and economic factors as the formula for apportionment of\nsuch special funds to the city district; and provided further that each\ncommunity board shall consult fully with non-public school authorities\non a continuing basis with respect to any of such special funds\napplicable to non-public school programs and students subject to the\npower and duty of the city board through the chancellor to ensure that\napplicable provisions of state and federal law and regulations with\nrespect to programs for students in attendance at non-public schools\nthroughout the city district shall be carried out.\n  15. With respect to special, federal, state and private funds, the\nchancellor shall provide community boards with information about the\navailability of such funds and furnish technical assistance with respect\nto the preparation of proposals, record keeping and the administration\nof such programs.\n  16. On or before October first of each year, the city board shall\nsubmit to the commissioner, in the form to be prescribed by him, the\nannual budget for the city district for the current fiscal year.\n  17. (a) Each community superintendent shall prepare semi-annual\nreports which shall be due by December fifteenth and April fifteenth of\neach year. Each report shall include but not be limited to an accounting\nof all funds received and expended by the subject community board from\nall sources including appropriations for programs and activities of the\nschool board and receipts from external sources.\n  (b) In addition, a final year-end report shall be due on August\nfifteenth and shall include an accounting of all funds received and\nexpended by the subject community board from all sources including\nappropriations for programs and activities of the school board.\n  (c) Copies of reports outlined in paragraphs (a) and (b) of this\nsubdivision shall be given to the city board and the subject community\nboard and shall be available to the public.\n  18. Notwithstanding any provision of law to the contrary, the powers\nand duties conferred on a community school board by this section shall\nbe exercised exclusively by the community superintendent employed by\nsuch board.\n  * NB Effective June 30, 2028\n
N.Y. PBH Law § 2229 — New York Code / Act PBH / Article 22 / Title 2 / Section 2229
Tuberculosis; vaccine and vaccination
Status: in_force

§ 2229. Tuberculosis; vaccine and vaccination.  1. No vaccine shall be\nused for the purpose of inducing immunity against tuberculosis in humans\nin this state unless produced in accordance with regulations established\nor approved by the commissioner.\n  2. Vaccination with such approved vaccine shall be performed only in\naccordance with regulations established by the commissioner.\n
N.Y. SOS Law § 153 — New York Code / Act SOS / Article 5 / Title 2 / Section 153
Reimbursement and advances by the state
Status: in_force

§ 153. Reimbursement and advances by the state. 1. * Expenditures made\nby social services districts, cities and towns for public assistance and\ncare and its administration, other than foster care services, pursuant\nto this chapter and expenditures made by any Indian tribe for foster\ncare services, preventive services, and adoption services and its\nadministration rendered pursuant to an agreement entered into with the\noffice of children and family services in accordance with section\nthirty-nine of this chapter and pursuant to this chapter, shall, if\napproved by the department of family assistance, be subject to\nreimbursement by the state, in accordance with the regulations of the\ndepartment, as follows:\n  * NB Effective until June 30, 2027\n  * Expenditures made by social services districts, cities and towns for\npublic assistance and care and its administration, pursuant to this\nchapter and expenditures made by any Indian tribe for foster care\nservices, preventive services, and adoption services and its\nadministration rendered pursuant to an agreement entered into with the\ndepartment in accordance with section thirty-nine of this chapter and\npursuant to this chapter, shall, if approved by the department, be\nsubject to reimbursement by the state, in accordance with the\nregulations of the department, as follows:\n  * NB Effective June 30, 2027\n  There shall be paid to each such district, city or town\n  a. the amount of federal funds, if any, properly received or to be\nreceived on account of such expenditures;\n  d. fifty percentum of the amount expended for public assistance and\ncare, after first deducting therefrom any federal funds properly\nreceived or to be received on account thereof;\n  e. fifty percentum of the amount expended for administration of public\nassistance and care, after first deducting therefrom any federal funds\nproperly received or to be received on account thereof. The provisions\nof this paragraph shall not be applicable to expenditures for\nadministration expressly provided for in paragraph f of this\nsubdivision;\n  f. the full amount expended by any district, city, town or Indian\ntribe for the costs, including the costs of administration of public\nassistance and care to eligible needy Indians and members of their\nfamilies residing on any Indian reservation in this state, after first\ndeducting therefrom any federal funds properly received or to be\nreceived on account thereof.\n  (g) fifty per centum of the amount expended for substance abuse\nservices pursuant to this chapter, after first deducting therefrom any\nfederal funds properly received or to be received on account thereof. In\nthe event funds appropriated for such services are insufficient to\nprovide full reimbursement of the total of the amounts claimed by all\nsocial services districts pursuant to this section then reimbursement\nshall be in such proportion as each claim bears to such total.\n  2. (a) In the event that the federal government imposes fiscal\nsanctions on the state because of non-compliance with federal law,\nregulation, or policy relating to the temporary assistance for needy\nfamilies block grant, other than sanctions relating to maintenance of\neffort spending requirements, the commissioner shall reduce federal\nreimbursement to each social services district in an amount equal to the\nportion of such fiscal sanction that the commissioner determines is\nattributable to such district through review of relevant statewide and\ndistrict specific data or documentation. The commissioner shall make\nsuch determination of district fault only to the extent that his or her\nreview identifies specific district actions or inactions that resulted\nin the district's failure to meet the applicable federal requirement.\nSuch reduction in federal reimbursement shall be made without state\nfinancial participation in resulting costs. To the extent that the\ncommissioner determines that he or she is unable to identify which\ndistricts caused or contributed to such federal fiscal sanction, the\ncommissioner, subject to the approval of the director of the budget,\nshall assign the reduction in federal reimbursement to all districts\nproportionately based on allowable district expenditures under Title\nIV-A of the federal social security act in the most recently completed\nstate fiscal year, and the state shall share equally with social\nservices districts in the cost increases resulting from such reduction\nin federal reimbursement.\n  (b) In the event that the federal government imposes fiscal sanctions\non the state because of non-compliance with federal law, regulation, or\npolicy relating to maintenance of effort spending requirements under the\nfederal temporary assistance to needy families block grant, the\ncommissioner shall reduce federal reimbursement to each social services\ndistrict in an amount equal to the portion of such fiscal sanction that\nthe commissioner determines is attributable to such district through\nreview of relevant statewide and district specific data or\ndocumentation. Cost increases resulting from such reduction in federal\nreimbursement shall be shared equally by the state and each affected\nsocial services district. To the extent that the commissioner determines\nthat he or she is unable to identify which districts caused or\ncontributed to such federal fiscal sanction, the commissioner, subject\nto the approval of the director of the budget, shall assign the\nreduction in federal reimbursement among all districts proportionately\nbased on each district's portion of the statewide maintenance of effort\nspending requirement as determined by the commissioner, and the state\nshall share equally with social services districts in the cost increases\nresulting from such reduction in federal reimbursement.\n  (c) Notwithstanding any inconsistent provision of law, if a portion of\nfederal reimbursement otherwise payable is not available because of\napplication of the federal percentage limitation on administrative\nexpenses in the federal block grant for temporary assistance for needy\nfamilies program, the commissioner shall rank all social services\ndistricts in descending order based on the percentage that federally\nreimbursed administrative expenses in each district in the federal\nfiscal year bears to all total expenditures eligible for federal\nreimbursement under title IV-A of the federal social security act in the\nrespective district and shall reduce reimbursement payable to the\ndistrict that received the highest proportion of such federal\nreimbursement until such reduction equals the lesser of the shortfall in\nfederal reimbursement or the amount which, if applied to federal\nadministrative reimbursement received in the federal fiscal year, would\nequalize the proportion of such reimbursement received by such district\nand that received by the next highest district or districts in the\ncommissioner's ranking. In the event that sufficient savings are not\nachieved by such reduction in reimbursement to the highest ranked\ndistrict, then the commissioner shall continue to reduce the amount of\nreimbursement for the highest and, as necessary, the sequentially ranked\ndistrict or districts such that such reductions, when applied in the\nfederal fiscal year, will equalize the proportion of federal\nreimbursement for administration received by all such affected districts\nand will equal an amount which, in aggregate, will be sufficient to\nfully offset but not exceed the federal reimbursement shortfall.\nNotwithstanding any provision of law to the contrary, reimbursement to a\nsocial services district out of state and federal funds shall not be\nmade on administrative expenses which exceed fifteen percent of such\ndistrict's total expenditures reimbursable under the temporary\nassistance for needy families block grant.\n  3. a. For the purpose of this title, expenditures for administration\nof public assistance and care shall include expenditures for salaries of\nthe chief executive officers, their deputies and the employees of local\nwelfare departments; operation, maintenance and service costs; and such\nother expenditures, such as equipment costs, depreciation charges, and\nrental values as may be approved by the department. It shall not include\nexpenditures for capital additions or improvements, except as provided\nin paragraph c of this subdivision.\n  b. State reimbursement shall not be made for any part of the salary of\na chief executive officer of a social services department, whose\nqualifications do not conform to those fixed by the department or of a\ncity or town service officer; nor shall such reimbursement be made on\nthe salary of a deputy commissioner or an employee, unless his\nemployment is necessary for the administration of public assistance and\ncare and his qualifications conform to those fixed by the department.\n  c. Notwithstanding any inconsistent provision of law, the amount\nexpended by a social services district for the purpose of acquiring,\nreconstructing, rehabilitating or improving any shelter for adults shall\nbe subject to state reimbursement in the amount of fifty percent of such\nexpenditure, in accordance with the regulations of the department, if\nsuch shelter is operated by: (i) a social services district directly or\n(ii) a social services district which has entered into a contract with a\nnot-for-profit corporation or charitable organization otherwise\nestablished pursuant to law or a governmental entity or political\nsubdivision thereof for the purpose of operating such a shelter;\nprovided, however, that such capital acquisition, reconstruction,\nrehabilitation or improvement has the approval of the department prior\nto the commencement of such construction in accordance with regulations\npromulgated by the department.\n  Such reimbursement may be paid out of any moneys in the state treasury\npayable out of the local assistance account to the extent of the amount\nappropriated to the department for such purposes, and the expenditure of\nsuch amount shall constitute the complete liquidation of the state's\nobligation to reimburse pursuant to this section.\n  4. For the purpose of this title, expenditures made by social services\ndistricts, cities, towns and any Indian tribe that has entered into an\nagreement with the department pursuant to section thirty-nine of this\nchapter for the care and maintenance of neglected, abused, abandoned or\ndestitute children who have been remanded, discharged or committed\npursuant to the family court act of the state of New York shall, if\napproved by the department, be subject to reimbursement by the state in\naccordance with and to the extent authorized by the provisions of\nsubdivision one.\n  5. In the event the state elects to claim and receive federal aid\npayments in accordance with the alternative formula authorized by the\nprovisions of section eleven hundred eighteen of the social security\nact, for expenditures made under the state's approved plan for aid to\ndependent children, a social services district shall, notwithstanding\nsuch election, be entitled to receive as state reimbursement, in\naccordance with and to the extent authorized by subdivision one, for its\napproved monthly expenditures for aid to dependent children, the amount\nit would have been entitled to receive if such election had not been\nmade, until the month the amount it would be entitled to receive as\nstate reimbursement for its approved expenditures for such program of\nassistance for such month, as a result of such election, is equal to or\ngreater than such district would have been entitled to receive therefor\nif such election had not been made by the state, any inconsistent\nprovision of law notwithstanding.\n  6. a. Claims for state reimbursement shall be made in such form and\nmanner and at such times and for such periods as the department shall\ndetermine.\n  b. When certified by the department state reimbursement shall be paid\nfrom the state treasury upon the audit and warrant of the comptroller\nout of funds made available therefor.\n  c. When the monies allotted to the state by the federal security\nagency, or other authorized federal agency, for aid to dependent\nchildren for any quarter shall have been received by the department of\ntaxation and finance, the department shall, as soon as possible, certify\nto the comptroller the amount to which each social services district is\nentitled for such quarter and such amount shall be paid out of the state\ntreasury after audit by the comptroller to the respective social\nservices districts.\n  d. The department is authorized in its discretion to make advances to\npublic welfare districts and to cities and towns in anticipation of the\nstate reimbursement provided for in this section.\n  7. Payment of state reimbursement and advances shall be made to the\nfiscal officer of the public welfare district or city entitled thereto\npursuant to the provisions of this chapter; and in counties where home\nrelief is a town charge, such payment as the towns therein shall be\nentitled to shall be made to the fiscal officer of the county for the\naccount of and reimbursement to such towns, except in the case of a town\nwhich is a public welfare district.\n  8. Any inconsistent provision of the law or regulation of the\ndepartment notwithstanding, state reimbursement shall not be made for\nany expenditure made for the duplication of any grant and allowance for\nany period, except as authorized by subdivision eleven of section one\nhundred thirty-one of this chapter. Notwithstanding any other provision\nof law, social services districts are not required to provide safety net\nassistance to any person, otherwise eligible, if state reimbursement is\nnot available in accordance with this subdivision.\n  9. Any inconsistent provision of this chapter or other law\nnotwithstanding, any loss of federal funds assessed by the department of\nhealth, education and welfare against the state by reason of the failure\nof one or more social services districts to comply either with paragraph\n(e) of subdivision one of section three hundred fifty and paragraph (c)\nof subdivision four of section three hundred sixty-five-a relating to\nfamily planning services for eligible individuals or with paragraph (g)\nof subdivision one of section three hundred fifty relating to child\nhealth screening and resulting treatment, shall be charged to and borne\nby the social services districts responsible for such loss. Each such\ndistrict shall bear only so much of any such loss as is attributable to\nits failure so to comply. The amount to be borne by a district shall be\ndetermined by applying the ratio that the number of cases in which it\nfailed to comply with either family planning or child health screening\nand treatment requirements, or both, bears to the total number of cases\nin the state in which there were failures to comply with either such\nrequirement, or both, as the case may be. A district shall have an\nopportunity to be heard before the department's final determination to\nimpose such an assessment.\n  * 10. Expenditures made by a social services district for the\nmaintenance of children with disabilities, placed by school districts,\npursuant to section forty-four hundred five of the education law shall,\nif approved by the office of children and family services, be subject to\nfifty-six and eight hundred forty-eight thousandths percent\nreimbursement by the school district, in accordance with paragraph c of\nsubdivision one of section forty-four hundred five of the education law,\nafter first deducting therefrom any federal funds received or to be\nreceived on account of such expenditures, except that in the case of a\nstudent attending a state-operated school for the deaf or blind pursuant\nto article eighty-seven or eighty-eight of the education law who was not\nplaced in such school by a school district such expenditures shall be\nsubject to fifty percent reimbursement by the school district after\nfirst deducting therefrom any federal funds received or to be received\non account of such expenditures. Such expenditures shall not be subject\nto the limitations on state reimbursement contained in subdivision two\nof section one hundred fifty-three-k of this title. In the event of the\nfailure of the school district to make the maintenance payment pursuant\nto the provisions of this subdivision, the state comptroller shall\nwithhold state reimbursement to any such school district in an amount\nequal to the unpaid obligation for maintenance and pay over such sum to\nthe social services district upon certification of the commissioner of\nthe office of children and family services and the commissioner of\neducation that such funds are overdue and owed by such school district.\nThe commissioner of the office of children and family services, in\nconsultation with the commissioner of education, shall promulgate\nregulations to implement the provisions of this subdivision.\n  * NB Effective until April 1, 2027\n  * 10. Expenditures made by a social services district for the\nmaintenance of children with disabilities, placed by school districts,\npursuant to section forty-four hundred five of the education law shall,\nif approved by the office of children and family services, be subject to\neighteen and four hundred twenty-four thousandths percent reimbursement\nby the state and thirty-eight and four hundred twenty-four thousandths\npercent reimbursement by school districts, except for social services\ndistricts located within a city with a population of one million or\nmore, where such expenditures shall be subject to fifty-six and eight\nhundred forty-eight thousandths percent reimbursement by the school\ndistrict, in accordance with paragraph c of subdivision one of section\nforty-four hundred five of the education law, after first deducting\ntherefrom any federal funds received or to be received on account of\nsuch expenditures, except that in the case of a student attending a\nstate-operated school for the deaf or blind pursuant to article\neighty-seven or eighty-eight of the education law who was not placed in\nsuch school by a school district such expenditures shall be subject to\nfifty percent reimbursement by the state after first deducting therefrom\nany federal funds received or to be received on account of such\nexpenditures and there shall be no reimbursement by school districts.\nSuch expenditures shall not be subject to the limitations on state\nreimbursement contained in subdivision two of section one hundred\nfifty-three-k of this title. In the event of the failure of the school\ndistrict to make the maintenance payment pursuant to the provisions of\nthis subdivision, the state comptroller shall withhold state\nreimbursement to any such school district in an amount equal to the\nunpaid obligation for maintenance and pay over such sum to the social\nservices district upon certification of the commissioner of the office\nof children and family services and the commissioner of education that\nsuch funds are overdue and owed by such school district. The\ncommissioner of the office of children and family services, in\nconsultation with the commissioner of education, shall promulgate\nregulations to implement the provisions of this subdivision.\n  * NB Effective April 1, 2027 until June 30, 2027\n  * 10. Expenditures made by a social services district for the\nmaintenance of handicapped children, placed by school districts,\npursuant to section forty-four hundred five of the education law shall,\nif approved by the department, be subject to fifty percent reimbursement\nby the state, after first deducting therefrom any federal funds received\nor to be received on account of such expenditure. Such expenditures\nshall not be subject to the limitations on state reimbursement contained\nin sections one hundred fifty-three-d or one hundred fifty-three-e of\nthis chapter.\n  * NB Effective June 30, 2027\n  * 11. Expenditures made by a social services district for approved\ntuition costs pursuant to section four thousand four of the education\nlaw, after first deducting therefrom any federal funds received or to be\nreceived on account thereof, for a child placed in a child care\ninstitution by a social services district, the office of children and\nfamily services or family court shall be subject to reimbursement by the\nstate in accordance with subdivision two of section one hundred\nfifty-three-k of this title and article nineteen-G of the executive law,\nas applicable; provided, however, that the amount that a school district\nreimburses the state for its expenditure for such children pursuant to\nsection four thousand four of the education law shall be credited to\neach applicable social services district.\n  * NB Effective until June 30, 2027\n  * 11. Expenditures made by a social services district for approved\ntuition costs of certain children pursuant to section four thousand four\nof the education law, after first deducting therefrom any federal funds\nreceived or to be received on account thereof, shall be subject to fifty\npercent reimbursement by the state; provided, however, that the amount\nthat a school district reimburses the state for its expenditure for such\nchildren pursuant to section four thousand four of the education law\nshall be credited to each applicable social services district.\n  * NB Effective June 30, 2027\n  * 12. Expenditures made by a social services district for the\ndetention in foster care facilities or certified or approved family\nboarding homes of a person alleged to be or adjudicated as a person in\nneed of supervision, pursuant to article seven of the family court act,\nshall be subject to reimbursement by the state in accordance with the\nprovisions of section five hundred thirty of the executive law. The care\nof such person shall not be required to comply with the requirements of\nsections four hundred nine-e and four hundred nine-f of this chapter.\n  * NB Effective until June 30, 2027\n  * 12. Expenditures made by a social services district for the\ndetention in foster care facilities of a person alleged to be or\nadjudicated as a person in need of supervision, pursuant to article\nseven of the family court act, shall be subject to reimbursement by the\nstate in accordance with the provisions of section five hundred thirty\nof the executive law.  The care of such person shall not be required to\ncomply with the requirements of sections four hundred nine-e and four\nhundred nine-f, nor be subject to the provisions of section one hundred\nfifty-three-d or three hundred ninety-eight-b of this chapter.\n  * NB Effective June 30, 2027\n  15. Notwithstanding the provisions of this section or any other law to\nthe contrary, expenditures made by a social services district for\nbrokers' fees, finders' fees or security deposits paid pursuant to this\nchapter shall be subject to twenty-five percent reimbursement, after\nfirst deducting therefrom any federal funds received or to be received\non account thereof.\n  16. Notwithstanding any inconsistent provisions of this section, and\nsubject to the amounts specifically appropriated therefor, social\nservices districts which have implemented child assistance program\npursuant to section one hundred thirty-one-z of this article shall be\nreimbursed by the department for administrative expenses for the\nimplementation and operation of the program as approved by the\ndepartment in accordance with the following schedule after first\ndeducting any federal reimbursement received therefor: for the fiscal\nyear beginning April first, nineteen hundred ninety-seven, one hundred\npercent; for the fiscal year beginning April first, nineteen hundred\nninety-eight, ninety percent; for the fiscal year beginning April first,\nnineteen hundred ninety-nine, eighty percent; for the fiscal year\nbeginning April first, two thousand, seventy percent; for the fiscal\nyear beginning April first, two thousand one, sixty percent and for each\nfiscal year thereafter, fifty percent.\n  17. From an amount specifically appropriated therefor, the\ncommissioner of the office of temporary and disability assistance shall\nprovide additional enhanced reimbursement for administration of income\nmaintenance, food stamps, and employment programs to social services\ndistricts which meet the work participation rates set forth in\nsubdivision seven of section three hundred thirty-five-b of this\nchapter. The amount of reimbursement available to each social services\ndistrict shall be established by the commissioner of the office of\ntemporary and disability assistance with the approval of the director of\nthe budget. Separate amounts of reimbursement shall be available to a\nsocial services district for meeting each of the following categories:\nfor households receiving assistance funded under the federal temporary\nassistance for needy families block grant program in which there is an\nadult or minor head of household; and for households with dependent\nchildren in which there is an adult or minor head of household and which\nis receiving safety net assistance and payment for which is used to meet\nthe federally required maintenance of effort for the temporary\nassistance for needy families block grant. The office of temporary and\ndisability assistance may advance reimbursement that would be available\nfor full compliance and may recover any amounts unearned by the district\nby withholding any other reimbursement due from the state to the social\nservices district.\n
N.Y. RPT Law § 489-H — New York Code / Act RPT / Article 4 / Title 2-A / Section 489-H
Average railway earnings
Status: in_force

§ 489-h. Average railway earnings. 1. The average railway earnings\nshall be determined for each railroad company as follows:\n  (a) Ascertain so far as may be practicable the revenues which such\nrailroad company is entitled to receive from transportation service and\nfrom rents from property constituting the railroad system included in\nthe system reproduction cost;\n  (b) Ascertain so far as may be practicable the expenses incurred in\nfurnishing transportation service, including expenses incurred in the\noperation and maintenance of the property constituting the railroad\nsystem included in the system reproduction cost, depreciation of such\nproperty, rents and other expenses incurred for property used by such\nrailroad company for transportation purposes not included in the system\nreproduction cost, and United States government taxes for old-age\nretirement under the federal railroad retirement tax act and for\nunemployment insurance under the federal railroad unemployment insurance\nact but excluding all other taxes;\n  (c) Subtract the expenses from the revenues and the result shall be\nthe railway earnings; and\n  (d) Average the railway earnings for the latest five calendar years\navailable prior to the tentative determination of the railroad ceiling.\nThe result shall be the average railway earnings.\n  2. In making determinations under this section, the commissioner shall\nconsider the information contained in the income, profit and loss\nstatements and other financial statements of the railroad company filed\nwith the interstate commerce commission, and the accounting records\nmaintained by such railroad company in accordance with the uniform\nsystem of accounts for railroad companies prescribed by the interstate\ncommerce commission. The commissioner may consider information available\nfrom the commissioner of transportation or other regulatory agency\nhaving jurisdiction over the accounts of such railroad company, as well\nas information available from other sources, including reports required\npursuant to section four hundred eighty-nine-q and such other\ninformation on the subject as may be available to it.\n
N.Y. PBA Law § 1045-D — New York Code / Act PBA / Article 5 / Title 2-A / Section 1045-D
General powers of the authority
Status: in_force

§ 1045-d. General powers of the authority. Except as otherwise limited\nby this title, the authority shall have power:\n  1. To sue and be sued;\n  2. To have a seal and alter the same at pleasure;\n  3. To borrow money and issue negotiable or non-negotiable notes, bonds\nor other obligations and to provide for the rights of the holders\nthereof;\n  4. To make and amend by-laws for its organization and internal\nmanagement, and rules and regulations governing the exercise of its\npower and the fulfillment of its purposes under this title and file such\nby-laws with the secretary of state and clerk of the city;\n  5. To enter into contracts and to execute all instruments necessary or\nconvenient or desirable for the purposes of the authority to carry out\nany powers expressly given it in this title;\n  6. To acquire, by purchase, gift, grant, transfer, contract or lease,\nlease as lessee, hold, and use any real or personal property or any\ninterest therein, as the authority may deem necessary, convenient or\ndesirable to carry out the purpose of this title provided, however, the\nauthority may not acquire or otherwise receive real property of the city\nwithout the consent of the city and to sell, lease as lessor, transfer\nand dispose of any property or interests therein at any time required by\nit in the exercise of its powers;\n  7. To appoint such officers and employees as it may require for the\nperformance of its duties, and to fix and determine their\nqualifications, duties and compensation, subject to the provisions of\nthe civil service law and the rules of the civil service commission of\nthe city, and to retain or employ counsel, auditors, engineers and\nprivate consultants for rendering professional or technical services and\nadvice;\n  8. To make plans and studies necessary, convenient or desirable to the\neffectuation of the purposes and powers of the authority and to prepare\nrecommendations in regard thereto;\n  9. To make use of existing studies, surveys, plans, data and other\nmaterial in the possession of any state agency, any municipality or the\nwater board in order to avoid duplication of effort;\n  10. To enter upon such lands, waters, or premises as in the judgment\nof the authority shall be necessary for the purpose of making surveys,\nsoundings, borings and examinations to accomplish any purpose authorized\nby this title, the authority being liable only for actual damage done;\n  11. To conduct investigations and hearings in the furtherance of its\ngeneral purposes, and in aid thereof to have access to any books,\nrecords or papers relevant thereto; and if any person whose testimony\nshall be required for the proper performance of the duties of the\nauthority shall fail or refuse to aid or assist the authority in the\nconduct of any investigation or hearing, or to produce any relevant\nbooks, records or other papers, the authority is authorized to apply for\nprocess of subpoena, to issue out of any court of general original\njurisdiction whose process can reach such person, upon due cause shown;\n  12. To enter into agreements with the water board and the city for the\nfinancing by the authority of water projects, as herein provided;\n  13. To apply for and to accept any gifts or grants or loans of funds\nor property or financial or other aid in any form from the federal\ngovernment or any agency or instrumentality thereof, or from the state\nor any agency or instrumentality thereof or from any other source, for\nany or all of the purposes specified in this chapter, and to comply,\nsubject to the provisions of this title, with the terms and conditions\nthereof;\n  14. To do all things necessary, convenient or desirable to carry out\nits purposes and for the exercise of the powers granted in this title.\n
N.Y. RPT Law § 485-J*3 — New York Code / Act RPT / Article 4 / Title 2 / Section 485-J*3
Residential investment exemption; certain cities and school districts
Status: in_force

* § 485-j. Residential investment exemption; certain cities and school\ndistricts. 1. Residential real property constructed on or after the\nfirst day of July, two thousand five located in a city or a school\ndistrict which serves a city with a population of not less than thirteen\nthousand one hundred twenty-one and not more than thirteen thousand one\nhundred forty-one, based upon the two thousand federal census, may be\nexempt from city and school district taxation as provided in this\nsection.\n  2. (a) (i) Such real property shall be exempt for a period of one year\nto the extent of fifty per centum of the increase in assessed value\nthereof attributable to such construction and for an additional period\nof nine years provided, however, that the extent of such exemption shall\nbe decreased by five per centum each year during such additional period\nof nine years and such exemption shall be computed with respect to the\n"exemption base". The exemption base shall be the increase in assessed\nvalue as determined in the initial year of such ten year period\nfollowing the filing of an original application, except as provided in\nsubparagraph (ii) of this paragraph.\n  (ii) In any year in which a change in level of assessment of fifteen\npercent or more is certified for a final assessment roll pursuant to the\nrules of the commissioner, the exemption base shall be multiplied by a\nfraction, the numerator of which shall be the total assessed value of\nthe parcel on such final assessment roll (after accounting for any\nphysical or quantity changes to the parcel since the immediately\npreceding assessment roll), and the denominator of which shall be the\ntotal assessed value of the parcel on the immediately preceding final\nassessment roll. The result shall be the new exemption base. The\nexemption shall thereupon be recomputed to take into account the new\nexemption base, notwithstanding the fact that the assessor receives the\ncertification of the change in level of assessment after the completion,\nverification and filing of the final assessment roll. In the event the\nassessor does not have custody of the roll when such certification is\nreceived, the assessor shall certify the recomputed exemption to the\nlocal officers having custody and control of the roll, and such local\nofficers are hereby directed and authorized to enter the recomputed\nexemption certified by the assessor on the roll. The assessor shall give\nwritten notice of such recomputed exemption to the property owner, who\nmay, if he or she believes that the exemption was recomputed\nincorrectly, apply for a correction in the manner provided by title\nthree of article five of this chapter for the correction of clerical\nerrors.\n  (iii) The following table shall illustrate the computation of the city\nand school district tax exemption:\n      Year of exemption                      Percentage of exemption\n              1                                        50\n              2                                        45\n              3                                        40\n              4                                        35\n              5                                        30\n              6                                        25\n              7                                        20\n              8                                        15\n              9                                        10\n             10                                         5\n  (b) No such exemption shall be granted unless:\n  (i) such construction was commenced on or after the first day of\nJanuary, two thousand five or such later date as may be specified by\nresolution;\n  (ii) the residential real property is situate in a city, or a school\ndistrict which serves a city, with a population of not less than\nthirteen thousand one hundred twenty-one and not more than thirteen\nthousand one hundred forty-one, based upon the two thousand federal\ncensus;\n  (iii) the cost of such construction exceeds the sum of thirty thousand\ndollars or such greater amount as may be specified; and\n  (iv) such construction is completed as may be evidenced by a\ncertificate of occupancy or other appropriate documentation as provided\nby the owner.\n  (c) For purposes of this section the term construction shall not\ninclude ordinary maintenance and repairs.\n  3. Such exemption shall be granted only upon application by the owner\nof such real property on a form prescribed by the commissioner. Such\napplication shall be filed with the assessor of a city with a population\nof not less than thirteen thousand one hundred twenty-one and not more\nthan thirteen thousand one hundred forty-one, based upon the two\nthousand federal census, or with the local assessor if such property is\nlocated in a school district which serves such city, but is not located\nwithin such city, on or before the appropriate taxable status date of\nsuch city and within one year from the date of completion of such\nconstruction.\n  4. If the assessor is satisfied that the applicant is entitled to an\nexemption pursuant to this section, he or she shall approve the\napplication and such real property shall thereafter be exempt from\ntaxation by a city with a population of not less than thirteen thousand\none hundred twenty-one and not more than thirteen thousand one hundred\nforty-one, based upon the two thousand federal census, and by any school\ndistrict which serves such city as provided in this section commencing\nwith the assessment roll prepared after the taxable status date referred\nto in subdivision three of this section. The assessed value of any\nexemption granted pursuant to this section shall be entered by the\nassessor on the assessment roll with the taxable property, with the\namount of the exemption shown in a separate column.\n  5. The provisions of this section shall apply to real property used as\nthe primary residence of the owner.\n  6. In the event that real property granted an exemption pursuant to\nthis section ceases to be used primarily for eligible purposes, the\nexemption granted pursuant to this section shall cease.\n  7. A city with a population of not less than thirteen thousand one\nhundred twenty-one and not more than thirteen thousand one hundred\nforty-one, based upon the two thousand federal census, may, by local\nlaw, and any school district which serves such city, may, by resolution,\nreduce the per centum of exemption otherwise allowed pursuant to this\nsection; provided, however, that a project in course of construction and\nexemptions existing prior in time to passage of any such resolution\nshall not be subject to any such reduction so effected. Such city or\nschool district, upon reduction of the per centum of exemption pursuant\nto this subdivision, may thereafter by local law or resolution, increase\nthe per centum of exemption up to any per centum not exceeding the\nmaximum allowed by subdivision two of this section, provided, however,\nthat any such resolution shall apply only to construction commenced\nsubsequent to the effective date of such resolution. A copy of all such\nresolutions shall be filed with the commissioner and the assessor of the\ncity, and to the assessor of any locality containing real property to\nwhich the provisions of this section may apply.\n  8. A city with a population of not less than thirteen thousand one\nhundred twenty-one and not more than thirteen thousand one hundred\nforty-one, based upon the two thousand federal census, may, by local\nlaw, and any school district which serves such city, may, by resolution,\nestablish a date for the commencement of effectiveness of exemption\noffered pursuant to this section and may provide that the provisions of\nthis section shall apply only to construction having a greater value\nthan that specified by subdivision two of this section, provided,\nhowever, that such amount shall not exceed seventy thousand dollars.\n  9. (a) A city with a population of not less than thirteen thousand one\nhundred twenty-one and not more than thirteen thousand one hundred\nforty-one, based upon the two thousand federal census, may, by local\nlaw, establish a board to be known as the residential incentive board.\nThe membership and composition of such board shall be set forth in the\nlocal law.\n  (b) The residential incentive board shall present a plan to the city\ncouncil of a city with a population of not less than thirteen thousand\none hundred twenty-one and not more than thirteen thousand one hundred\nforty-one, based upon the two thousand federal census, concerning the\nvarious types of residential real property which should be granted\neligibility for an exemption pursuant to subdivision one of this\nsection. The exemption shall be computed as provided in subdivision two\nof this section. In addition, such plan shall identify specific\ngeographic areas within which such exemptions should be offered. In\ndeveloping the plan required by this paragraph, the board shall consider\nthe planning objectives of the school district which serves such city,\nand the necessity of the exemption to the attraction or retention of\nhome owners and the economic benefit to the area of providing exemptions\nto home owners.\n  (c) In addition, the board may make recommendations to the city\ncouncil of a city with a population of not less than thirteen thousand\none hundred twenty-one and not more than thirteen thousand one hundred\nforty-one, based upon the two thousand federal census, with respect to\nactions it deems desirable to improve the economic climate therein.\n  10. If a city with a population of not less than thirteen thousand one\nhundred twenty-one and not more than thirteen thousand one hundred\nforty-one, based upon the two thousand federal census, establishes a\nresidential incentive board, pursuant to subdivision nine of this\nsection, such city may, by local law, restrict real property eligible to\nreceive the exemption to real property constructed for those purposes\nidentified in the plan presented by the board. Such local law shall\nrestrict the availability of such exemption to the specific geographic\nareas identified in the plan presented by the board.\n  * NB There are 5 § 485-j's\n
N.Y. PBA Law § 3014 — New York Code / Act PBA / Article 10 / Title 2 / Section 3014
Conditions on payment of funds to or purchase of obligations of municipality
Status: in_force

§ 3014. Conditions on payment of funds to or purchase of obligations\nof municipality. 1. A corporation shall require, in connection with any\npayment of funds to, or purchase or exchange of the obligations of, the\nmunicipality being assisted, or the extension of other benefits thereto,\nthat such municipality agree to observe such conditions with respect to\nexpenditure control, record keeping, accounting, budgeting, financial\nmanagement and other practices of such municipality as may be set forth\nin or permitted under the special law creating such corporation. Such\nagreement may provide such remedies for failure to observe such\nconditions as shall be necessary or desirable to accomplish the purposes\nof this article and such special law and are authorized or permitted\nthereunder.\n  2. Notwithstanding the provisions of any other law, general, special\nor local, inconsistent with the provisions hereof, any municipality may\nsell notes and bonds authorized to be issued pursuant to the local\nfinance law by private sale to the corporation or to receive moneys from\nthe corporation as herein provided and such municipality is hereby\nauthorized to agree to and undertake any agreements made pursuant to the\nterms hereof.\n
N.Y. EDN Law § 1726 — New York Code / Act EDN / Title 2 / Article 35 / Section 1726
Lease and lease-purchase of buildings
Status: in_force

§ 1726. Lease and lease-purchase of buildings. 1. Notwithstanding any\ninconsistent provision of law, the board of education of any union free\nschool district may enter into agreements pursuant to the provisions of\nthis section for the lease or lease-purchase of buildings for school\npurposes, to be placed or erected on a site owned by the district.\n  1-a. Notwithstanding any inconsistent provision of law, the board of\neducation of any union free school district may enter into agreement\nwith the dormitory authority for the lease or lease-purchase for school\npurposes from the dormitory authority of a dormitory (or any part\nthereof), as defined in section sixteen hundred seventy-six of the\npublic authorities law, including, if the agreement so provides, land,\nbuildings, any attendant facilities, and equipment, provided such\ndormitory (a) is owned by or in the possession of the dormitory\nauthority, and (b) was originally provided or financed by the authority\nfor an educational institution as defined in subdivision one of section\nsixteen hundred eighty of the public authorities law and (c) is no\nlonger being used by such educational institution. Any such agreement\nmay provide for the alteration, reconstruction or rehabilitation of any\nsuch dormitory or part thereof by the school district or the authority\nas capital items. The provisions of subdivisions three, four, six, eight\nand nine of this section shall not apply to any agreement with the\ndormitory authority authorized by this subdivision, provided,\nnevertheless, that the lease or lease-purchase agreement may not be made\nfor a period in excess of the applicable period of probable usefulness\nfor the building or buildings, as so altered, reconstructed or\nrehabilitated, and provided, further, that the plans and specifications\nfor such building or buildings, as so altered, reconstructed or\nrehabilitated, shall be subject to approval of the commissioner of\neducation, before such alteration, reconstruction or rehabilitation may\nbe authorized by the board of education of such school district.\n  2. Before executing any such agreement, the board of education shall\nadopt a resolution determining that such agreement is in the best\nfinancial interests of the school district and stating the basis of that\ndetermination.\n  3. Such agreements shall be subject to the bidding requirements of the\ngeneral municipal law, except that the provisions of section one hundred\none of the general municipal law shall not apply to lease or\nlease-purchase of pre-manufactured items delivered to the site, but\nshall apply to installation and other work to be performed on the site.\n  4. No agreement for the lease of a building or buildings may be made\nfor a term of more than five years, beginning with the time of\noccupancy. No lease-purchase agreement may be made for a period\nexceeding the applicable period of probable usefulness pursuant to the\nprovisions of the local finance law. Nothing herein contained shall be\ndeemed to prohibit a board of education from entering into a renewal of\nsuch lease agreement of such building or buildings for like periods,\nprovided, however, that the total lease payments or the total amount of\nlease-purchase agreement payments over the period of any such agreement\nincluding all lease renewals, may not exceed the purchase price of such\nbuilding or buildings, together with interest of not to exceed six\npercent per annum on any unpaid balance.\n  5. A board of education may not enter into any lease or lease-purchase\nagreement authorized by this section without the previous approval of\nthe voters of the district; provided that a board of education may, with\nthe approval of the commissioner, lease necessary space in case of an\nunforeseeable emergency.\n  6. Any agreement by which a building is leased to a school district\nfor installation on land owned by the district must include provision\nfor the removal of such building by the lessor within ninety days after\ntermination of the lease, unless such lease is renewed or title to the\nbuilding passes to the school district in accordance with the provisions\nof this section.\n  7. The commissioner, with the approval of the director of the budget,\nshall establish a uniform procedure for allocation of payments under\nlease-purchase agreements for the purpose of determining operating aid\nand aid for building purposes, respectively; provided, however, that no\nbuilding aid shall be paid unless and until the school district has\nlegally committed itself to the purchase in accordance with the\nprovisions of this section.\n  8. Plans and specifications and the proposed lease, lease renewal or\nlease-purchase agreement for buildings to be leased or purchased\npursuant to the provisions of this section must be approved by the\ncommissioner before a board of education may authorize or execute any\nagreement, or renewal thereof, for such purposes.\n  9. The term "lease", as used in this section, shall include a lease\nwith an option to purchase; provided, however, that in the case of a\nlease with an option to purchase, no part of any lease payments may be\ncounted against the purchase price, in case the option to purchase is\nexercised.\n  10. The term of no lease agreement including renewals thereof, may\nexceed the period of probable usefulness provided for such building or\nbuildings by the local finance law.\n  11. No annual installment of lease-purchase payment may exceed any\nother such installment under any such agreement by more than fifty per\ncentum thereof.\n  12. Any school district entering into any lease-purchase agreement\nunder this section, shall pledge its full faith and credit for the full\nperformance of all obligations under such agreement, including all\nannual payments required to be made thereunder.\n  13. The annual payments to be made by the school district under any\nsuch agreement shall commence within two years after the execution of\nany such agreement, or within thirty days from the time the board of\neducation shall have approved such building for occupancy, whichever\nshall be later.\n  14. The total amount of any unpaid annual payments of a lease-purchase\nagreement in relation to the principal of any such indebtedness, in case\nof a school district in a city as defined in the local finance law shall\nbe deemed to be indebtedness of the school district for a capital\nimprovement within the meaning of subparagraph (b) of subdivision three\nof paragraph a of section 135.00 of the local finance law.\n  15. The annual payments by such a school district in a city in\nrelation to such indebtedness and interest shall be deemed to be\n"indebtedness" and "interest" within the meaning of section ten of\narticle eight of the state constitution.\n  16. No such agreement shall be renegotiated or amended in such manner\nas to constitute a refunding within the meaning of section two of\narticle eight of the state constitution.\n
N.Y. RPT Law § 481 — New York Code / Act RPT / Article 4 / Title 2 / Section 481
Taxation of land used for agricultural production
Status: in_force

§ 481. Taxation of land used for agricultural production.\nNotwithstanding any other provision of this chapter, land used in\nagricultural production as that term is defined in section three hundred\none of the agriculture and markets law, shall be assessed and taxed in\nthe manner provided by article twenty-five-AA of the agriculture and\nmarkets law.\n
N.Y. EDN Law § 2118 — New York Code / Act EDN / Title 2 / Article 43 / Part 1 / Section 2118
Expenses of school district officers
Status: in_force

§ 2118. Expenses of school district officers.  All school district\nofficers, including trustees and members of boards of education, shall\nbe entitled to be reimbursed for any expenses actually and necessarily\nincurred in the performance of their official duties.  Mileage rates\nestablished for the use of personally owned cars in lieu of auditing and\nallowing claims for actual and necessary expenses of travel under the\nprovisions of subdivision twenty-seven of section sixteen hundred four\nof this chapter, shall apply to claims under this section.  This section\nshall not apply to district superintendents of schools.\n