NY Educ L § 3602 (2021)
2021 New York Laws EDN - Education Title 5 - Taxation and Financial Administration Article 73 - Apportionment of Public Moneys Part 1 - General Provisions 3602 - Apportionment of Public Moneys to School Districts Employing Eight or More Teachers.

§  3602.  Apportionment of public moneys to school districts employing eight or more teachers.  Notwithstanding any other  provisions  of  this chapter  or  any  other  provisions  of law, each school district of the state employing eight or more teachers shall receive  its  apportionment of  public  money  payable during the school year commencing July first, nineteen  hundred  ninety-three  and  during  subsequent  school   years pursuant  to  the  provisions  of  this  section  and  in  lieu  of  any apportionments or payments otherwise payable under any other section  of this  chapter  except  any  such  apportionments or payments that may be payable to such district  for  school  lunches,  for  textbooks,  school library  materials, computer hardware or computer software, for services or programs provided by a board of cooperative educational  services  or by  a county vocational education and extension board for such district, for the education of Indian children of a reservation under  a  contract with the state, by virtue of chapter six hundred thirty-five of the laws of  nineteen  hundred  sixty-one,  for  school  tax  relief  aid, or for experimental or special programs in selected school districts, including but not limited to special apportionments and grants-in-aid pursuant  to section thirty-six hundred forty-one of this article.   1.  Definitions.  As used in this section the following terms shall be defined as follows:   a. "Current  year"  shall  mean  the  school  year  during  which  the apportionment is to be paid pursuant to this section.   b.  "Base  year"  shall mean the school year immediately preceding the current year.   c. "Actual  valuation"  shall  mean  the  valuation  of  taxable  real property  in a school district obtained by taking the assessed valuation of taxable real property within such district as  it  appears  upon  the assessment  roll  of  the  town,  city, village, or county in which such property is located, for the  calendar  year  two  years  prior  to  the calendar  year  in  which  the  base  year  commenced, after revision as provided by law, and dividing it  by  the  state  equalization  rate  as determined  by  the  state board of equalization and assessment, for the assessment roll of such town, city, village, or county completed  during such  preceding  calendar  year.  The actual valuation of a central high school district shall be the sum of such  valuations  of  its  component districts.  Such  actual  valuation  shall  include any actual valuation equivalent of payments in lieu of taxes determined pursuant  to  section four  hundred eighty-five of the real property tax law. "Selected actual valuation" shall mean the lesser of actual valuation calculated for  aid payable  in  the  current  year  or  the  two-year average of the actual valuation calculated for aid payable in the current year and the  actual valuation calculated for aid payable in the base year.   d.   "Average  daily  attendance"  shall  mean  the  total  number  of attendance days of pupils in a public school of  a  school  district  in kindergarten through grade twelve, or equivalent ungraded programs, plus the total number of instruction days for such pupils receiving homebound instruction  including  pupils  receiving  instruction through a two-way telephone communication system,  divided  by  the  number  of  days  the district  school  was  in  session  as  provided  in  this  section. The attendance of pupils with disabilities attending under the provisions of paragraph c of subdivision two of section forty-four hundred one of this chapter shall be added to average daily attendance.  (1) Equivalent attendance shall mean the quotient of the total  number of  student  hours  of  instruction  in programs in a public school of a school district or a board of cooperative educational  services  leading to a high school diploma or a high school equivalency diploma as defined in  regulations  of  the  commissioner  for  pupils  under  the  age  of  twenty-one not on a regular day school register of the district, divided by one thousand. Average daily attendance shall include  the  equivalent attendance  of the school district. For the purposes of secondary school weighting,  such  equivalent  attendance  shall be considered as average daily attendance in grades seven through twelve.  (2) In computing average daily attendance, school districts may,  with the  commissioner's approval, exclude attendance for those days on which school attendance was adversely  affected  because  of  an  epidemic  or manmade  or  natural  disaster  or  act  of terrorism. In computing such attendance, the school district  shall:  (i)  determine  the  number  of religious  holidays  which  fall  on  a  school day within a school year according to regulations established by the commissioner, such religious holidays to be duly recognized as such for purposes of this  section  by duly  adopted  resolution  of  the  board  of education; (ii) deduct the aggregate attendance on such religious holidays from the total aggregate attendance, by grade level; (iii) deduct such  religious  holidays  from the  total  number  of days of session, by grade level; and (iv) compute the average daily attendance for the school year.   e. Pupils with special educational needs.  (1) "Percentage of pupils with special  educational  needs"  shall  be based on the following tests: the third and sixth grade reading and math tests  administered  in  spring  of nineteen hundred eighty-five and the spring  of  nineteen  hundred  eighty-six.  Such  percentage  shall   be calculated as follows:  (i)  determine  the  number  of  pupils  tested  who  scored below the statewide reference point as determined by the commissioner on each test administered pursuant to this  subparagraph,  plus  pupils,  other  than pupils  with disabilities and English language learner pupils as defined by the commissioner who are exempt from  taking  such  tests,  provided, however,  that a district employing eight or more teachers in such years but not operating each grade may use the percentage computed pursuant to this paragraph for  the  district  which  in  such  years  enrolled  the greatest number of pupils in such grade from such district;  (ii)  divide  the sum of such numbers by the number of such pupils who took  each  of  such  tests,  plus  pupils,  other  than   pupils   with disabilities  and  English  language  learner  pupils  as defined by the commissioner who are exempt from taking such tests,  provided,  however, that  a  district  which  in  any of the applicable school years did not maintain a home school or employed fewer than eight teachers, and  which in  the base year employed eight or more teachers, may use the scores in a later test as designated by the commissioner for the purposes of  this paragraph;  (iii)  express the result as a percentage carried to one decimal place without rounding; and  (iv) for the  purposes  of  the  computation  made  pursuant  to  this subparagraph,  pupils  attending  campus schools of the state university shall be included in the numbers of pupils in the district in which they reside. The percentage of such pupils in component  districts  shall  be used  in  the  case  of  central high school districts. The commissioner shall make adjustments for differences in tests and test  administration in accordance to regulations adopted for such purposes.  (2)  (i) For the computation of total wealth pupil units, "pupils with special  educational  needs"  shall  be  computed  by  multiplying   the percentage  of  pupils  with special educational needs by the district's adjusted average daily attendance.  (ii) For the computation of total aidable  pupils  units  pursuant  to subdivision  eight  of  this  section  for  aid  payable in the nineteen hundred ninety-seven--ninety-eight through  the  two  thousand  six--two  thousand  seven  school  years,  "pupils with special educational needs" shall  be  the  product  of  the  percentage  of  pupils  with   special educational  needs, the district's adjusted average daily attendance for the year prior to the base year, and the enrollment index.  (iii)  For  the  computation of total aidable pupils units pursuant to paragraph e of subdivision two of this section for aid  payable  in  the two  thousand  seven--two  thousand  eight  school  year and thereafter, "pupils with special educational needs" shall  be  the  product  of  the percentage  of  pupils  with  special  educational needs, the district's adjusted average daily attendance for the year prior to the  base  year, and the enrollment index.  (3) "Weighted pupils with special educational needs" shall be computed by  multiplying  pupils  with  special  educational needs by twenty-five percentum, with the result rounded up to the next whole number. For  the purposes  of  the  computation  of  additional  aidable  pupil units for inclusion in total wealth pupil units, the computations made pursuant to this paragraph shall include only resident pupils.   f. "Expense per pupil" shall mean approved operating expense  for  the year  prior  to  the  base  year divided by the sum, computed using year prior to the base year pupil counts, of the total  aidable  pupil  units plus  weighted  pupils  with  disabilities,  provided  that  for the two thousand six--two thousand seven school year  and  prior  school  years, total  aidable  pupil  units  plus  weighted  pupils  with  handicapping conditions shall be used in such computation. Expense per pupil for each borough in the city school district of the city of New York shall be the expense per pupil of the entire city school district.   g. "Summer session pupils" shall mean those pupils attending  approved programs  of  instruction  operated by the district during the months of July and August in accordance with the regulations  promulgated  by  the commissioner.   h.  "Adjusted  gross income" shall mean the adjusted gross income of a school district for the calendar year three years prior to the  calendar year  in  which  the  current  year  commences. The income data shall be computed in accordance with regulations adopted by the  commissioner  of taxation  and  finance  based  upon  personal income tax returns for the calendar year three years prior  to  the  calendar  year  in  which  the current  school  year  commences,  as  reported  to  the commissioner by September of the base year,  including  the  results  of  the  permanent computerized   statewide   school  district  address  match  and  income verification system. The  adjusted  gross  income  of  the  city  school district  of the city of New York shall be the sum of the adjusted gross income of the boroughs of the city.  The  adjusted  gross  income  of  a central  high  school district shall equal the sum of the adjusted gross income of each of its component  school  districts.  "Selected  adjusted gross  income" shall mean the lesser of adjusted gross income calculated for aid payable in the current year  or  the  two-year  average  of  the adjusted gross income calculated for aid payable in the current year and the adjusted gross income calculated for aid payable in the base year.   i. "Weighted pupils with disabilities" shall be computed as follows:  (1) "Pupils with disabilities" shall mean pupils of school age who are identified as students with disabilities pursuant to article eighty-nine of  this chapter and the regulations of the commissioner and who receive special education services or attend special  education  programs  which meet  criteria  established  by  the  commissioner, operated by a school district eligible for total foundation aid pursuant to this  section  or by  a  board  of  cooperative  educational  services, whether or not the school district is a component of such board.  (2)  "Declassification  pupils"  shall  mean  pupils  enrolled  in   a full-time  regular  education  program,  who  were enrolled in a special education program in  the  prior  year.  Services  to  pupils  shall  be provided  on  a  regular  basis  and  may include, but not be limited to psychological,  social  work, speech and language services and noncareer counseling services provided  by  qualified  professional  personnel  as defined  in  regulations  of  the commissioner. Services for teachers of such pupils may include the assistance of teacher aides or  consultation with  appropriate  personnel.  When  a  committee  on  special education determines that a pupil no longer needs special education  services  and is ready for a full-time regular education program, such committee shall identify and recommend the appropriate declassification support services for the first year in the regular education program.  (3)  "Weighted pupils with disabilities" shall mean the attendance, as defined  in  the  regulations  of  the  commissioner,  of  pupils   with disabilities  who have been determined by a school district committee on special education to require any of the following types  and  levels  of programs  or  services  specified  in this subparagraph, and who receive such programs and services from the school district of attendance during the base year, multiplied by a special services weighting determined  as follows:  (i)  for placement for sixty per centum or more of the school day in a special class, or home or hospital instruction for a period of more than sixty days, or special services or programs  for  more  than  sixty  per centum  of  the  school day, the special services weighting shall be one hundred seventy percent;  (ii) for placement for twenty per centum or more of the school week in a resource room  or  special  services  or  programs  including  related services  required  for twenty per centum or more of the school week, or in the case of pupils in grades seven through twelve  or  a  multi-level middle  school  program as defined by the commissioner or in the case of pupils in grades four through six in an elementary school operating on a period basis, the equivalent of five periods per week, but not less than the equivalent of one hundred eighty minutes in a resource  room  or  in other special services or programs including related services, or for at least  two  hours  per  week  of  direct  or indirect consultant teacher services, in accordance with regulations of the commissioner adopted for such purpose, the special services weighting shall be ninety percent.  (3-a) "Resident weighted pupils with disabilities" shall mean weighted pupils with disabilities minus  the  nonresident  weighted  pupils  with disabilities plus the resident weighted pupils with disabilities to whom special  services  or  programs  are  provided  by another public school district.  (4) "Weighted foundation pupils with disabilities" shall mean the  sum of  (i) the full-time equivalent enrollment, as defined in the regulations of   the  commissioner,  of  pupils  with  disabilities  who  have  been determined by a  school  district  committee  on  special  education  to require  any  of  the following types and levels of programs or services specified in this  subparagraph,  and  who  receive  such  programs  and services from the school district of attendance, multiplied by a special services  weighting  based  on an analysis of costs of special education and general education in successful school districts, provided that  the weighting for the two thousand seven--two thousand eight school year and thereafter shall be one and forty-one hundredths (1.41):  (A)  placement  for  sixty  per  centum or more of the school day in a special class, or  (B) home or hospital instruction for a period of more than sixty days, or  (C) special services or programs for more than sixty per centum of the school day, or  (D)  placement  for  twenty per centum or more of the school week in a resource room or to  require  special  services  or  programs  including related services for twenty per centum or more of the school week, or in the  case  of  pupils  in  grades  seven through twelve or a multi-level middle school program as defined by the commissioner or in the  case  of pupils in grades four through six in an elementary school operating on a period basis, the equivalent of five periods per week, but not less than the  equivalent  of  one hundred eighty minutes in a resource room or in other special services or programs including related services, or  (E) at least two hours per  week  of  direct  or  indirect  consultant teacher  services,  in  accordance  with regulations of the commissioner adopted for such purpose, plus  (ii) the full time equivalent enrollment  of  declassification  pupils multiplied by a declassification weighting of five-tenths (0.5).  (5)  "Resident  weighted  supplemental pupils with disabilities" shall mean  weighted  supplemental  pupils   with   disabilities   minus   the nonresident  weighted  supplemental  pupils  with  disabilities plus the resident weighted supplemental pupils with disabilities to whom  special services  or  programs  are  provided by another public school district, where "weighted supplemental pupils with disabilities"  shall  mean  the attendance, as defined in the regulations of the commissioner, of pupils with  disabilities  who  have  been  determined  by  a  school  district committee on special education to require any of the following types and levels of programs or services specified in this subparagraph,  and  who receive   such  programs  and  services  from  the  school  district  of attendance during the  base  year,  multiplied  by  a  special  services weighting determined as follows:  (i)  for placement for sixty per centum or more of the school day in a special class, or home or hospital instruction for a period of more than sixty days, or special services or programs  for  more  than  sixty  per centum  of  the  school day, the special services weighting shall be one hundred sixty-five percent;  (ii) for placement for twenty per centum or more of the school week in a resource room  or  special  services  or  programs  including  related services  required  for twenty per centum or more of the school week, or in the case of pupils in grades seven through twelve  or  a  multi-level middle  school  program as defined by the commissioner or in the case of pupils in grades four through six in an elementary school operating on a period basis, the equivalent of five periods per week, but not less than the equivalent of one hundred eighty minutes in a resource  room  or  in other special services or programs including related services, or for at least  two  hours  per  week  of  direct  or indirect consultant teacher services, in accordance with regulations of the commissioner adopted for such purpose, the special services weighting shall be ninety percent.  (6) "Integrated settings weighted pupils with disabilities"  shall  be the  product  of  the  attendance  in the year prior to the base year of pupils who have been determined by a committee on special  education  to require special services or programs for sixty per centum or more of the school  day  pursuant  to  clause  (i)  of  subparagraph  three  of this paragraph and are provided special services or programs in  the  general education  setting by qualified personnel, as defined in the regulations of the commissioner, multiplied by five tenths.   j. "Total foundation aid base" for the purposes of  this  section  (i) for  aid  payable  in  the two thousand seven--two thousand eight school  year, the total foundation aid base  shall  equal  the  total  amount  a district was eligible to receive in the base year for  (1) flex aid in an amount equal to the sum of (A) the amount set forth for  each  school district as "FLEX AID" under the heading "2005-06 Base Year  Aids"  in  the  school  aid  computer  listing  produced  by   the commissioner  in  support  of  the  executive  budget  request  for  the 2006--2007 school year and entitled "BT131-6", and  (B)  the  additional FLEX  aid  equivalent as computed pursuant to chapter fifty-eight of the laws of two thousand six;  (2) the extraordinary  needs  equivalent  aid  apportionment  computed pursuant  to  chapter  fifty-eight  of  the laws of two thousand six, as amended by chapter sixty-one of the laws of two thousand six;  (3) an amount equal to the amount such  district  received  for  early grade  class size reduction grants pursuant to or in lieu of subdivision thirty-seven of this section, provided that  such  amount  computed  and payable as of September one of the school year immediately following the school  year for which such aid is claimed shall be deemed final and not subject to change;  (4) the growth  aid  equivalent  apportionment  computed  pursuant  to chapter fifty-eight of the laws of two thousand six;  (5)  the  enrollment adjustment aid apportionment computed pursuant to chapter fifty-eight of the laws of two thousand six;  (6) the reorganization incentive  operating  aid  equivalent  computed pursuant to chapter fifty-eight of the laws of two thousand six;  (7)  the  tax  limitation  aid equivalent computed pursuant to chapter fifty-eight of the laws of two thousand six;  (8) the high  tax  aid  apportionment  computed  pursuant  to  chapter fifty-eight  of  the  laws  of  two  thousand six, as amended by chapter sixty-one of the laws of two thousand six;  (9)  the  additional  limited  English  proficiency   aid   equivalent apportionment  computed  pursuant  to chapter fifty-eight of the laws of two thousand six, as amended by chapter sixty-one of  the  laws  of  two thousand six;  (10)  the positive difference of the public excess cost aid equivalent apportionment computed pursuant to chapter fifty-eight of  the  laws  of two  thousand  six,  minus  the  amount computed under paragraph five of subdivision nineteen of this section;  (11) teacher support payments made in the 2006--2007  school  year  as follows:  to the city school district of the city of New York, sixty-two million seven hundred seven thousand dollars; to the Buffalo city school district, one million, seven hundred forty-one thousand dollars; to  the Rochester  city  school  district,  one  million,  seventy-six  thousand dollars; to the  Syracuse  city  school  district,  eight  hundred  nine thousand  dollars; and to the Yonkers city school district, one million, one hundred forty-seven thousand dollars;  (12) an amount equal to the  amount  such  district  was  eligible  to receive  pursuant  to  or  in  lieu  of subdivision thirty-one-a of this section;  (13) an amount equal to a share of three million dollars in  the  same proportion  as such district's share of Fort Drum school district grants for the 2005--2006 school year, and additional amounts provided  to  the Indian River central school district, the Watertown city school district and the Carthage central school district pursuant to chapter fifty-three of  the  laws  of two thousand six to account for an increase in student enrollment as a result of the expansion of Fort Drum;  (14) payments made in the 2006--2007 school  year  for  magnet  school grants  pursuant to or in lieu of subdivision five of section thirty-six hundred forty-one of this article, as follows: to the Albany city school  district, three million, five hundred fifty  thousand  dollars;  to  the Amsterdam  city  school district, eight hundred thousand dollars; to the Beacon city school district, five hundred sixty-six thousand dollars; to the   Buffalo  city  school  district,  twenty-one  million  twenty-five thousand dollars; to the  Freeport  union  free  school  district,  four hundred  thousand  dollars;  to  the Greenburgh central school district, three hundred thousand dollars; to the Hudson city school district, four hundred thousand dollars; to the Middletown city school  district,  four hundred  thousand dollars; to the Mount Vernon city school district, two million dollars; to the New Rochelle city school district, one  million, four  hundred  ten  thousand dollars; to the city school district of the city of New York, forty-eight million, one hundred seventy-five thousand dollars; to the Newburgh city school district, four million, six hundred forty-five thousand dollars; to the Niagara Falls city school  district, six hundred thousand dollars; to the Peekskill city school district, two hundred  thousand dollars; to the Port Chester city school district, one million, one hundred fifty thousand dollars; to  the  Poughkeepsie  city school   district,  two  million,  four  hundred  seventy-five  thousand dollars; to the Rochester city school district, fifteen million dollars; to the Schenectady city school  district,  one  million,  eight  hundred thousand dollars; to the Syracuse city school district, thirteen million dollars;  to the Utica city school district, two million dollars; to the White Plains city school district, nine hundred thousand dollars; to the Yonkers city school district, forty-nine million, five hundred  thousand dollars;  (15)  an  amount  equal to the amount received by such district in the 2005--2006 school year pursuant to subdivision six of section thirty-six hundred forty-one of this article;  (16) an amount equal to the amount received by such  district  in  the 2005--2006   school  year  pursuant  to  subdivision  seven  of  section thirty-six hundred forty-one of this article;  (17) sound basic education aid equal to the sum of (A) the  district's base year apportionment for sound basic education aid set forth for each school  district  as "2005-2006 Sound Basic Education" in the school aid computer  listing  produced  by  the  commissioner  in  support  of  the executive  budget  request  for  the 2006--2007 school year and entitled "BT131-6" plus (B) the product of  three  hundred  seventy-five  million dollars  ($375,000,000) multiplied by the district's SBE ratio. The "SBE ratio" shall be equal to the quotient of  the  district's  apportionment for  sound  basic  education  aid  set forth for each school district as "2005-06 Sound Basic Education"  in  the  school  aid  computer  listing produced  by the commissioner in support of the executive budget request for the 2006--2007 school year and entitled "BT131-6",  divided  by  the sum  of  such  apportionments  set  forth  for  all  school districts as "2005-06 Sound Basic Education" in  such  school  aid  computer  listing entitled "BT131-6".  (18)  the net tuition adjustment computed for the 2006--07 school year pursuant to or in lieu  of  paragraph  g  of  subdivision  two  of  this section.  (ii)  For  aid  payable  in  the two thousand eight--two thousand nine school year and thereafter, the total foundation aid  base  shall  equal the  total  amount  a  district was eligible to receive in the base year pursuant to subdivision four of this section.   k. "Attendance ratio" shall mean the number computed to four  decimals without  rounding  when  the aggregate days attendance is divided by the possible aggregate  attendance  of  all  pupils  in  attendance  in  the district,  as  computed  for each school district by the commissioner by June first of the year following the attendance year.    l. "Average  daily  membership"  shall  mean  the  possible  aggregate attendance  of all pupils in attendance in a public school of the school district in kindergarten through grade twelve,  or  equivalent  ungraded programs,  including  possible  aggregate  attendance  for  such  pupils receiving  homebound instruction, including pupils receiving instruction through a two-way telephone  communication  system,  with  the  possible aggregate  attendance  of  such  pupils  in  one-half  day kindergartens multiplied by one-half, divided by  the  number  of  days  the  district school  was  in  session  as  provided  in  this  section. The full time equivalent enrollment of pupils with disabilities  attending  under  the provisions  of  paragraph  c  of  subdivision  two of section forty-four hundred one of this chapter shall be added to average daily  membership. Average  daily membership shall include the equivalent attendance of the school  district,  as  computed  pursuant  to  paragraph   d   of   this subdivision.  In  any  instance  where  a pupil is a resident of another state or an Indian pupil is a resident of any portion of  a  reservation located  wholly  or  partly  within the borders of the state pursuant to subdivision four of section forty-one hundred one of this chapter  or  a pupil  is  living  on  federally  owned  land  or property, such pupil's possible aggregate attendance shall be counted as part of  the  possible aggregate  attendance  of  the  school  district  in which such pupil is enrolled.   n. (1) "Enrollment" shall mean the unduplicated count of all  children registered  to  receive  educational  services  in  grades  kindergarten through twelve, including children in ungraded programs,  as  registered on   the  date  prior  to  November  first  that  is  specified  by  the commissioner as the enrollment reporting date for the school district or nonpublic school, as reported to the commissioner.  (2) "Public school district enrollment" shall mean the sum of: (1) the number of children on a regular enrollment register of a  public  school district  on  such  date; (2) the number of children eligible to receive home instruction in the school district on such date; (3) the number  of children  for  whom  equivalent  attendance must be computed pursuant to this  subdivision  on  such  date;  (4)  the  number  of  children  with disabilities  who  are  residents of such district who are registered on such date to attend programs under the  provisions  of  paragraph  c  of subdivision  two  of section forty-four hundred one of this chapter; (5) the number of children eligible to receive educational services on  such date  but  not  claimed for aid pursuant to subdivision seven of section thirty-two hundred two of this chapter; and (6) the number  of  children registered  on  such date to attend programs (i) pursuant to subdivision two of section three hundred fifty-five of this chapter or (ii) pursuant to an agreement between the city school district of the city of New York and Hunter College pursuant to section sixty-two hundred sixteen of this chapter.  (3) "Nonpublic school enrollment" shall mean the number of children on a  regular  enrollment  register  of  a  nonpublic  school  meeting  the compulsory  attendance  law,  excluding any child counted as part of the enrollment of a public school district.  (4) "Resident public school district enrollment" shall be  the  public school district enrollment less the public school district enrollment of nonresident  pupils  attending  public schools in the district, plus the public school district enrollment of pupils resident in the district but attending public schools in another district or state  plus  the  public school  district  enrollment  of  pupils  resident  in  the district but attending  full-time  a  school  operated  by  a  board  of  cooperative educational  services  or  a  county  vocational education and extension board. Indian pupils who are residents of any portion of  a  reservation  located  wholly  or  partly  within the borders of the state pursuant to subdivision four of section forty-one hundred one of  this  chapter  and are  attending  public  school,  or  pupils  living on the United States military  reservation  at  West  Point attending public school, shall be deemed to be resident pupils of the district providing such school,  for purposes  of  this paragraph. Where a school district has entered into a contract with the  state  university  pursuant  to  subdivision  two  of section  three hundred fifty-five of this chapter under which the school district makes payments in the nature of tuition for  the  education  of certain  children  residing in the district, such children for whom such tuition payments are made shall be deemed to be resident pupils of  such district for the purposes of this paragraph. No student shall be counted more  than  once, except that, in determining the resident public school district enrollment of a component school district  of  a  central  high school  district  the resident public school district enrollment of high school pupils residing in such  component  district  and  attending  the central  high  school shall be included, and in determining the resident public school district enrollment of a central high school district  the resident  public  school district enrollment of elementary school pupils residing in such central high school district and attending a  component district of the central high school district shall be included.  (5)  "Resident  nonpublic  school  district  enrollment"  shall be the nonpublic school district enrollment less the nonpublic school  district enrollment  of  nonresident  pupils  attending  nonpublic schools in the district, plus  the  nonpublic  school  district  enrollment  of  pupils resident  in  the  district  but  attending nonpublic schools in another district of the state.  (6) "Additional public school enrollment" shall mean resident students with disabilities placed by public school districts in approved  private schools,  the New York state school for the blind at Batavia, or the New York state school for the deaf at Rome and resident students  placed  in schools subject to the provisions of chapter five hundred sixty-three of the laws of nineteen hundred eighty as amended.  (7)  In  determining  enrollment pursuant to subparagraphs two, three, four, five and six of this paragraph for central high  school  districts and all school districts located within the boundaries of a central high school  district, for the purposes of any apportionments payable to both central high school districts and  to  other  school  districts  located within  the boundaries of such central high school districts pursuant to this chapter, and for  the  purposes  of  computing  the  poverty  count pursuant  to  paragraph  q  of  this subdivision and the school district basic contribution pursuant to subdivision eight of  section  forty-four hundred  one  of  this  chapter, only those children in the grade levels maintained by a central high school district shall be  included  in  the enrollment  used  to  apportion aid to such central high school district and only those children of the grade levels maintained  by  a  component school  district  of a central high school district shall be included in the public school district enrollment of such component school district.   o. "English language learner count" shall mean the  number  of  pupils served  in the base year in programs for pupils who are English language learners approved by the commissioner pursuant to the provisions of this chapter and in accordance with regulations adopted for such purpose.   p. (i) "Percent of eligible applicants for the free and reduced  price lunch program" shall mean the quotient of  (A)  the  number of pupils in kindergarten through grade six attending the public schools of the district who have applications on file or  who are listed on a direct certification letter confirming their eligibility for  participation  in  the  state and federally funded free and reduced  price school lunch  program  on  the  date  enrollment  was  counted  in accordance  with  this  subdivision for the year prior to the base year, divided by  (B)  the  number  of  pupils  in  kindergarten  through grade six on a regular enrollment register of a public  school  district  on  the  date enrollment  was counted in accordance with this subdivision for the year prior to the base year, computed to four decimals without rounding,  and multiplied  by one hundred to be expressed as a percent to two decimals. For central high school districts, such percent shall be computed  using the  sum  of  the  eligible  applicants  and enrollment of the component districts of the central high school district.  (ii) "Three-year average free and reduced price lunch  percent"  shall mean the quotient of (A) the sum of the number of pupils in kindergarten through  grade six attending the public schools of the district who have applications on file or who are listed on a direct certification  letter confirming   their  eligibility  for  participation  in  the  state  and federally funded free and  reduced  price  lunch  program  on  the  date enrollment  was counted in accordance with this subdivision for the year prior to the base year, plus such number of eligible applicants for  the free  and  reduced  price  lunch program computed for the year two years prior to the base year, plus such number of eligible applicants for  the free  and  reduced price lunch program computed for the year three years prior to the base year, divided by (B) the sum of the number  of  pupils in  kindergarten through grade six on a regular enrollment register of a public school district on the date enrollment was counted in  accordance with  this  subdivision  for  the year prior to the base year, plus such number of  pupils  in  kindergarten  through  grade  six  on  a  regular enrollment  register  of  a public school district computed for the year two years prior to  the  base  year,  plus  such  number  of  pupils  in kindergarten  through  grade  six  on a regular enrollment register of a public school district computed for the year three years  prior  to  the base year.   q.  "Poverty  count"  shall  mean  the sum of the product of the lunch count multiplied by sixty-five percent, plus the product of  the  census count multiplied by sixty-five percent, where:  (i)  "Lunch  count"  shall  mean  the  product  of  the  public school enrollment of the school district on the date enrollment was counted  in accordance  with  this  subdivision  for the base year multiplied by the three-year average free and reduced price lunch percent; and  (ii) "Census count" shall  mean  the  product  of  the  public  school enrollment  of the school district on the date enrollment was counted in accordance with this subdivision for the base  year  multiplied  by  the census 2000 poverty rate.  (iii) "Census 2000 poverty rate" shall mean the quotient of the number of  persons  aged five to seventeen within the school district, based on the decennial census conducted in the year two thousand as tabulated  by the National Center on Education Statistics, who were enrolled in public schools  and whose families had incomes below the poverty level, divided by the total number of persons aged five to seventeen within the  school district,  based  on  such decennial census, who were enrolled in public schools, computed to four decimals without rounding.  (iv) "Selected poverty rate" shall mean: (A) for school districts with high concentrations of nonpublic students, the  greater  of  the  census 2000  poverty  rate  or  the  three-year  average  small area income and poverty estimate poverty rate; and (B) for all other  school  districts, the  three-year  average  small area income and poverty estimate poverty rate. For the purposes of this subparagraph, "three-year  average  small area  income and poverty estimate poverty rate" shall equal the quotient  of (1) the sum of the number of persons aged five  to  seventeen  within the  school  district,  based  on  the  small  area  income  and poverty estimates produced by the United States census  bureau,  whose  families had  incomes below the poverty level for the year two years prior to the year in which the base year began, plus such number for the  year  three years  prior  to the year in which the base year began, plus such number for the year four years prior to the year in which the base year  began, divided  by  (2)  the  sum  of  the total number of persons aged five to seventeen within the  school  district,  based  on  such  census  bureau estimates,  for  the  year two years prior to the year in which the base year began, plus such total number for the year three years prior to the year in which the base year began, plus such total number for  the  year four  years  prior to the year in which the base year began, computed to four decimals without rounding.  (v) "School districts with high concentrations of nonpublic  students" shall mean any district where: (A) the quotient arrived at when dividing (1)  the sum of the enrollments in grades kindergarten through twelve in the base year calculated pursuant  to  subparagraphs  five  and  six  of paragraph  n  of  this  subdivision  by  (2)  the resident public school district enrollment in the base year computed pursuant to  subparagraphs four,  five,  and six of paragraph n of this subdivision is greater than fifteen-hundredths (0.15); and (B) the  three-year  average  small  area income  and  poverty  estimate  poverty rate is greater than ten percent (0.10).   r. "Sparsity count", for districts operating  a  kindergarten  through grade twelve school program, shall mean the product of (i) the base year public  school  enrollment of the district and (ii) the sparsity factor, which shall mean  the  quotient,  computed  to  three  decimals  without rounding,  of the positive remainder of twenty-five minus the enrollment per square mile divided by fifty and nine  tenths,  but  not  less  than zero.  Enrollment per square mile shall be the quotient, computed to two decimals without rounding, of the public school enrollment of the school district on the date enrollment was  counted  in  accordance  with  this subdivision  for  the  base  year  divided  by  the  square miles of the district, as determined by the commissioner.   s. "Extraordinary needs count" shall mean the sum of  the  product  of the limited English proficiency count multiplied by fifty percent, plus, the poverty count and the sparsity count.   t.  The  "approved  operating  expense"  for the apportionments to any school district hereunder shall mean the amount computed as follows: The apportionment to any school district  for  operating  expense  shall  be based  upon  the  total  expenditures from its general fund and from its capital fund and from its risk retention fund for purposes  of  employee benefit  claims  related to salaries paid from the general fund, and for any city school districts with a population of  more  than  one  hundred twenty-five  thousand  inhabitants its expenditures from the special aid fund of grant moneys for improving pupil performance and categorical aid for special reading programs as provided in the aid to localities budget during the applicable year as  approved  by  the  commissioner,  and  in accordance  with  the  classification  of  expenditures  in  use  by the commissioner  for  the  reporting  by  school  districts  of   receipts, expenditures and other financial data. For the purpose of this paragraph operating expense shall be defined as total cash expenditures during the applicable  year, but shall exclude: (1) any balances and transfers; (2) any payments for transportation of pupils to and from school during  the regular  school  year  inclusive  of  capital  outlays  and debt service therefor; (2-a) a portion of any payments for transportation  of  pupils to  and  from  district  operated  summer  school  programs  pursuant to  subdivision six of  section  thirty-six  hundred  twenty-two-a  of  this article,  inclusive  of capital outlays and debt service therefor, equal to the product of such expenditures multiplied by the  quotient  of  the total  apportionment  after  the  proration,  if  any,  required by such subdivision six of such section divided by the total apportionment prior to such proration; (3) any payments for capital outlay and debt  service for  school  building purposes, provided, however, that in the case of a school district which has entered into a contract with state  university pursuant  to  paragraph  o  of  subdivision two of section three hundred fifty-five of this  chapter,  under  which  the  school  district  makes payments  to  state  university on account of capital outlay relating to certain children residing in such school district, such  payments  shall not  be  so  excluded;  (4)  any  payments for cafeteria or school lunch programs; (5) any proceeds of short term borrowings in the general  fund and  any  payments  from  the proceeds of the sale of obligations in the capital fund; (6) any cash receipts which reduce the  cost  of  an  item when  applied  against the expenditure therefor, except gifts, donations and earned interest and any refunds  made;  (7)  any  payments  made  to boards  of cooperative educational services for purposes or programs for which an apportionment is  paid  pursuant  to  other  sections  of  this chapter,  except  that  payments  attributable  to  eligible pupils with disabilities and ineligible pupils residing  in  noncomponent  districts shall be included in operating expense; (8) any tuition payments made to other  school  districts  inclusive  of  payments made to a central high school district by one  of  its  component  school  districts;  (9)  any apportionment  or  payment  received  from the state for experimental or special programs paid under provisions other than those  found  in  this section  and other than any apportionments or payments received from the state by the city school district of the city of Yonkers for the purpose of funding an educational improvement program pursuant to a court  order and  other  than  any  other  state  grants  in  aid  identified  by the commissioner for general use as specified  by  the  board  of  education pursuant  to  subdivision  two  of section seventeen hundred eighteen of this chapter; (10) any funds received from the federal government except the federal share of medicaid  subject  to  the  provisions  of  section thirty-six  hundred  nine-a  of  this  part  and except Impact Aid funds received pursuant to sections two and six of Public Law eighty-one-eight hundred seventy-four (PL 81-874) or any law superseding such law in  any such  district  which  received  aid  pursuant  to  both  such sections; provided further, however,  that  there  shall  be  excluded  from  such federal  funds  or  other  apportionments  any  payments from such funds already deducted pursuant to this paragraph; (11) any payments made  for which  an  apportionment  is  disallowed  pursuant to regulations of the commissioner; (12) any expenditures made for accounting, tabulation,  or computer  equipment,  in  excess  of  ten  thousand  dollars unless such expenditures shall have been specifically approved by the  commissioner; (13)  any  rentals  received  pursuant to the provisions of section four hundred three-a of this  chapter;  (14)  any  rentals  or  other  annual payments  received  pursuant  to  the provisions of section four hundred three-b  of  this  chapter;  (15)  any  expenditures  made  for  persons twenty-one  years  of  age  or  over  attending  employment  preparation education programs pursuant to subdivision eleven of this section;  (16) any tuition payments made pursuant to a contract under the provisions of paragraphs  e, f, g, h, i and l of subdivision two of section forty-four hundred one of this chapter or any tuition payments on behalf of  pupils attending  a state school under paragraph d of such subdivision; (17) in any year in which expenditures are made to the New York state  teachers' retirement  system or the New York state and local employees' retirement  system for both the prior school year and the current school  year,  any expenditures  made to such retirement systems and recorded in the school year prior to the school year in which such obligations  are  paid;  and (18)  any  payments to the commissioner of taxation and finance pursuant to article twenty-three of the tax law.   u. "Instructional expense" shall mean the sum of all year prior to the base year expenditures related  to  the  instructional  program  of  the district,  as  defined in regulations of the commissioner, including the cost of fringe benefits paid by  such  district  for  the  instructional staff of the district.   w.  "Extraordinary  needs  percent"  shall  mean  the  quotient of the extraordinary needs count for the  base  year,  calculated  pursuant  to paragraph  s  of this subdivision, divided by the public school district enrollment for the base year, calculated pursuant to subparagraph two of paragraph n of this subdivision.   x. "Enrollment index" shall be computed by dividing the public  school enrollment for the current year by public school enrollment for the base year,  both  as  defined  in  paragraph  n of this subdivision, with the result carried to three places without rounding.   y. "School tax relief aid" shall mean state aid payable  to  a  school district  representing  tax savings duly provided by the school district pursuant to section thirteen hundred six-a of the real property tax  law that is claimed by the school district and certified by the commissioner of  taxation  and  finance  pursuant  to  subdivision  three  of section thirteen hundred six-a of the real property tax law.   aa. "Total personal income of the state" shall mean the total personal income of the state of New  York  as  published  by  the  United  States department of commerce or any successor agency from which information is available, aggregated on a state fiscal year basis. For the two thousand twelve--two thousand thirteen school year, such personal income shall be based  on the data available most proximate and prior to February first, two thousand eleven, and for the  two  thousand  thirteen--two  thousand fourteen  school  year  and  each  school year thereafter, such personal income shall be based on the data available most proximate and prior  to October  thirty-first  of  the  base  year.  Subsequent revisions of the published estimated dollar amount for any  state  fiscal  year  estimate employed  pursuant  to  the  terms  of this section shall not affect the validity of the determinations made for any state fiscal year.   bb. "Personal income growth index" shall mean (1) for the two thousand twelve--two thousand thirteen school year, the average of the  quotients for  each  year in the period commencing with the two thousand five--two thousand six state fiscal year  and  finishing  with  the  two  thousand nine--two thousand ten state fiscal year of the total personal income of the state for each such year divided by the total personal income of the state for the immediately preceding state fiscal year, but not less than one,  (2)  for  the two thousand thirteen--two thousand fourteen through two thousand nineteen--two thousand twenty school years, the quotient of the total personal income of the state for the  state  fiscal  year  one year  prior  to  the  state fiscal year in which the base year commenced divided by the total personal income of the state  for  the  immediately preceding  state  fiscal year, but not less than one and (3) for the two thousand twenty--two thousand twenty-one school  year  and  each  school year  thereafter,  the  average  of  the  quotients for each year in the period commencing with the state fiscal year nine  years  prior  to  the state  fiscal  year  in which the base year began and finishing with the state fiscal year prior to the state fiscal year in which the base  year began  of  the  total  personal  income  of the state for each such year  divided by the total personal income of the state  for  the  immediately preceding state fiscal year, but not less than one.   dd.  "Allowable  growth amount" shall mean the product of the positive difference of the personal income growth index minus one, multiplied  by the  statewide total of the sum of (1) the apportionments, including the gap  elimination  adjustment,  due  and  owing  during  the  base  year, commencing  with the base year computed for the two thousand twelve--two thousand thirteen  school  year,  to  school  districts  and  boards  of cooperative  educational  services  from  the general support for public schools as computed based on an electronic data file used to produce the school aid computer listing produced by the commissioner in  support  of the  enacted  budget  for  the base year plus (2) the competitive awards amount for the base year.   ee. "Competitive awards amount"  shall  mean,  for  the  two  thousand twelve--two  thousand  thirteen  state fiscal year and thereafter, fifty million dollars.   ff. "Preliminary growth amount" shall mean the difference between  the statewide  total,  excluding  the  apportionments  computed  pursuant to subdivisions four and seventeen of section thirty-six hundred two of the education law, of the apportionments due and owing  during  the  current school  year,  commencing  with  the  two  thousand twelve--two thousand thirteen school year, to school  districts  and  boards  of  cooperative educational  services  from  the  general  support for public schools as computed based on an electronic data file used to produce the school aid computer listing produced by the commissioner in support of the  enacted budget   for  the  current  year,  less  the  statewide  total  of  such apportionments,  excluding  the  apportionments  computed  pursuant   to subdivisions four and seventeen of section thirty-six hundred two of the education  law,  due  and  owing  during  the base school year to school districts and  boards  of  cooperative  educational  services  from  the general  support  for  public schools as computed based on an electronic data file used to produce the school aid computer  listing  produced  by the commissioner in support of the enacted budget for the current year.   gg.  "Allocable  growth amount" shall mean the positive difference, if any, of the allowable growth amount less  the  sum  of  the  competitive awards amount plus the preliminary growth amount.   hh. "Consumer price index" shall mean the quotient of: (i) the average of  the  national consumer price indexes determined by the United States department of labor for the twelve-month period preceding January  first of  the  current  year  minus the average of the national consumer price indexes determined by the United States  department  of  labor  for  the twelve-month  period  preceding January first of the prior year, divided by (ii) the average of the national consumer price indexes determined by the United States  department  of  labor  for  the  twelve-month  period preceding  January first of the prior year, with the result expressed as a decimal to three places.   ii. (1) "Direct certification count" shall be equal to the  number  of children  eligible  for  free  meals  or  free milk based on information obtained directly from the office of temporary and disability assistance administering the supplemental  nutrition  assistance  program  and  the department  of  health  administering Medicaid and providing data as per the United  States  department  of  agriculture  Medicaid  demonstration project.  (2)  "Direct certification enrollment" shall mean enrollment collected for purposes of the direct certification matching process.  (3) "Direct certification percent" shall mean the quotient arrived  at when dividing the direct certification count by the direct certification enrollment.  (4)  "Three-year  direct  certification  percentage"  shall  mean  the quotient of: (A) the sum of the direct certification count for the  base year,  plus  such direct certification count computed for the year prior to the base year, plus such direct certification count computed for  the year  two  years  prior  to  the  base  year,  divided by (B) the direct certification  enrollment  for  the  base   year,   plus   such   direct certification  enrollment  computed for the year prior to the base year, plus such direct certification enrollment  computed  for  the  year  two years prior to the base year.   jj. "Small city school districts" shall mean any school districts that were  designated  as  small  city  school  districts  or  central school districts whose boundaries include a portion of a  small  city  for  the school  aid  computer listing produced by the commissioner in support of the enacted budget for the two thousand fourteen--two  thousand  fifteen school year and entitled "SA141-5".   kk. The "federal COVID-19 supplemental stimulus" shall be equal to the sum of (1) ninety percent of the funds from the elementary and secondary school emergency relief fund made available to school districts pursuant to  the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 in the same proportion as such district's share of  funds  provided under Title I of the Elementary and Secondary Education Act of 1965 plus (2)  the  base  federal  allocation.  For  eligible  districts, the base federal allocation shall  be  equal  to  the  product  of  nine  hundred fifty-two dollars and fifteen cents ($952.15) and public school district enrollment  in the base year as computed pursuant to paragraph n of this subdivision,  provided  that  if  the  total  statewide   base   federal allocation  is  not  equal  to  four  hundred  sixty-seven million eight hundred thirteen thousand six hundred sixty-nine dollars ($467,813,669), individual school district allocations shall be prorated to ensure  that the base federal allocation is equal to four hundred sixty-seven million eight   hundred   thirteen   thousand  six  hundred  sixty-nine  dollars ($467,813,669), less ninety percent of the funds from the elementary and secondary  school  emergency  relief  fund  made  available  to   school districts  pursuant  to the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 in the same proportion as such district's share of funds  provided  under  Title  I  of  the  Elementary  and  Secondary Education  Act  of  1965,  but  not  less  than zero. Districts shall be eligible for the base federal allocation if their combined wealth  ratio for  the current year computed pursuant to subparagraph one of paragraph c of subdivision three of this section is less than one and five  tenths (1.5) and the district is not a central high school district.   ll.  (1)  "Economically  disadvantaged  count"  shall  be equal to the unduplicated count of all children  registered  to  receive  educational services  in  grades  kindergarten through twelve, including children in ungraded programs who participate in, or whose family  participates  in, economic  assistance  programs,  such as the free or reduced-price lunch programs, Social Security Insurance, Supplemental  Nutrition  Assistance Program,  Foster  Care, Refugee Assistance (cash or medical assistance), Earned Income Tax Credit (EITC), Home Energy Assistance Program  (HEAP), Safety  Net  Assistance  (SNA),  Bureau  of  Indian  Affairs  (BIA),  or Temporary Assistance for Needy Families (TANF).  (2) "Economically disadvantaged rate" shall mean the quotient  arrived at   when  dividing  the  economically  disadvantaged  count  by  public enrollment as computed pursuant to subparagraph one of  paragraph  n  of this subdivision.  (3)  "Three-year  average economically disadvantaged rate" shall equal the quotient of: (i) the sum of the economically disadvantaged count for the school year prior to the base year, plus such number for the  school  year  two  years prior to the base year, plus such number for the school year three years prior to the base year; divided  by  (ii)  the  sum  of enrollment  as  computed  pursuant to subparagraph one of paragraph n of subdivision  one  of  this section for the school year prior to the base year, plus such number for the school year two years prior to  the  base year, plus such number for the school year three years prior to the base year, computed to four decimals without rounding.   mm.  "Three-year  average small area income and poverty estimate rate" shall equal the quotient of: (i) the sum of the number of  persons  aged five  to  seventeen  within the school district, based on the small area income and poverty  estimates  produced  by  the  United  States  census bureau,  whose  families  had  incomes  below  the poverty level for the calendar year prior to the year in which the base year began, plus  such number  for  the  calendar year two years prior to the year in which the base year began, plus such number for  the  calendar  year  three  years prior  to the year in which the base year began; divided by (ii) the sum of the total number of persons aged five to seventeen within the  school district,  based  on such census bureau estimates, for the year prior to the year in which the base year began, plus such total  number  for  the year two years prior to the year in which the base year began, plus such total  number  for  the  year three years prior to the year in which the base year began, computed to four decimals without rounding.   2. Computation of pupil counts and related factors. a. Computation  of resident weighted average daily attendance. For purposes of this section weighted  average  daily  attendance of a school district for any school year shall be computed as follows:  (1) Weighted average daily attendance shall be determined by using the average  daily  attendance  of  public  school  pupils  in  a   full-day kindergarten  and  grades  one  through  six as the basic unit, with the attendance of such pupils in  one-half  day  kindergartens  measured  at one-half  of such basic unit and the attendance of such pupils in grades seven through twelve measured at one and one-quarter of such basic unit. The sum of all such units of attendance shall be  the  weighted  average daily attendance.  (2)  In  computing  such  attendance,  the  school  district shall (i) determine the number of religious holidays which fall on  a  school  day within  a  school  year  according  to  regulations  established  by the commissioner, such religious holidays to be duly recognized as such  for purposes  of  this  section  by  duly adopted resolution of the board of education; (ii)  deduct  the  aggregate  attendance  on  such  religious holidays  from  the  total  aggregate  attendance, by grade level; (iii) deduct such religious holidays from the total number of days of session, by grade level; (iv) compute the weighted average daily  attendance  for the school year.  (3) In any instance where a pupil is a resident of another state or an Indian  pupil  is  a  resident  of  any portion of a reservation located wholly or partly within the borders of the state pursuant to subdivision four of section forty-one hundred one of this  chapter  or  a  pupil  is living  on  federally  owned  land  or property, such pupil's attendance shall be counted as part of the weighted average daily attendance of the school district in which such pupil is enrolled.  (4)  Resident  weighted  average  daily  attendance  for  purposes  of determining the aid ratio of a school district for any school year shall be the weighted average daily attendance for the school year immediately preceding  the  base year, less the weighted average daily attendance of nonresident pupils attending public schools in  the  district  for  such school  year,  plus  the  weighted  average  daily  attendance of pupils resident in  the  district  but  attending  public  schools  in  another  district  or  state plus the weighted average daily attendance of pupils resident in the district but attending full-time a school operated by  a board  of  cooperative  educational  services  or  a  county  vocational education  and  extension  board for such school year. The attendance of nonresident pupils attending public school in the district and  resident pupils   attending  such  schools  outside  of  the  district  shall  be determined by applying to the number of such  pupils  registered  during the  school  year in each case the ratio of aggregate days attendance to the possible aggregate days attendance of all pupils  in  attendance  in the district. Indian pupils of a reservation attending public school, or pupils  living  on  the United States military reservation at West Point attending public school, shall be deemed to be resident  pupils  of  the district  providing such school, for purposes of this paragraph. Where a school district has entered into a contract with  the  state  university pursuant  to subdivision two of section three hundred fifty-five of this chapter under which the school district makes payments in the nature  of tuition  for the education of certain children residing in the district, such children for whom such tuition payments are made shall be deemed to be resident pupils of such district for the purposes of this paragraph.  (5) In determining the resident weighted average daily attendance of a component  school  district  of  a  central  high  school  district  for computing  the  aid  ratio the weighted average daily attendance of high school pupils residing in such  component  district  and  attending  the central  high  school  shall  be included. The resident weighted average daily attendance of a central high school district itself shall  be  the sum  of the resident weighted average daily attendance of each component school district computed as provided  in  the  first  sentence  of  this paragraph.  (6)  Notwithstanding  the provisions of subparagraphs four and five of this paragraph, when a school district shall experience an  increase  in resident  weighted  average  daily  attendance  during  the current year because of the closing in whole, or in part, of a non-public school or a campus school, or a school previously  operated  by  the  United  States government  on the United States military reservation at West Point, the commissioner, in computing any aid ratio of such district, shall  permit the  use  of  such additional resident weighted average daily attendance for aid ratio purposes during the current year and the  next  succeeding year,  provided  that  such  additional  resident weighted average daily attendance attributable to such closing, or part thereof,  shall  be  in excess  of  one  hundred students; provided, however, that such district which qualifies for an increase in total wealth pupil units pursuant  to paragraph  f  of  this  subdivision,  shall use the increase in resident weighted average daily attendance, even if  such  increase  in  resident weighted average daily attendance is less than one hundred.   b.  Computation  of adjusted average daily attendance. For purposes of this section adjusted average daily attendance of a school district  for any school year shall be computed as follows:  (1) Adjusted average daily attendance shall be determined by using the average   daily  attendance  of  public  school  pupils  in  a  full-day kindergarten and grades one through twelve as the basic unit,  with  the attendance  of  such  pupils  in  one-half day kindergartens measured at one-half of such basic unit. The sum of all  such  units  of  attendance shall be the adjusted average daily attendance.  (2)  In  computing  such  attendance,  the  school  district shall (i) determine the number of religious holidays which fall on  a  school  day within  a  school  year  according  to  regulations  established  by the commissioner, such religious holidays to be duly recognized as such  for purposes  of  this  section  by  duly adopted resolution of the board of  education; (ii)  deduct  the  aggregate  attendance  on  such  religious holidays  from  the  total  aggregate  attendance, by grade level; (iii) deduct such religious holidays from the total number of days of session, by  grade  level; (iv) compute the adjusted average daily attendance for the school year.  (3) In any instance where a pupil is a resident of another state or an Indian pupil is a resident of  any  portion  of  a  reservation  located wholly or partly within the borders of the state pursuant to subdivision four  of  section  forty-one  hundred  one of this chapter or a pupil is living on federally owned land  or  property,  such  pupil's  attendance shall be counted as part of the adjusted average daily attendance of the school district in which such pupil is enrolled.   c.  Computation  of  additional  aidable  pupil  units. The additional aidable pupil units used to compute total aidable pupil  units  pursuant to paragraph e of this subdivision shall be the sum of the attendance of summer  session  pupils multiplied by twelve per centum and the weighted pupils with special educational  needs.  The  additional  aidable  pupil units  used  to compute total wealth pupil units pursuant to paragraph f of this subdivision shall be the sum of the year prior to the base  year resident  weighted  pupils  with  special educational needs and resident weighted pupils with handicapping conditions. Nothing contained in  this paragraph  shall  be  construed  to  result  in  the  inclusion  of  the attendance of summer session pupils in the computation  of  weighted  or adjusted average daily attendance pursuant to this subdivision.   d.  Secondary  school  weighting.  There  shall  be added to the total aidable pupil units computed in paragraph e of this subdivision and  the total  wealth pupil units computed in paragraph f of this subdivision, a number equal to the product of: (1)  twenty-five  per  centum,  (2)  the adjusted average daily attendance in grades seven through twelve for the year  prior to the base year, excluding attendance of pupils who receive a weighting for disabilities, and (3) for total aidable pupil units, the enrollment index computed pursuant to this section for  the  base  year, provided, however, that only resident secondary pupils shall be used for the computation of total wealth pupil units.   e.  Computation  of  total aidable pupil units. (1) A district's total aidable pupil units shall be the sum of the district's adjusted  average daily attendance computed pursuant to this section for the year prior to the  base  year  multiplied by the enrollment index computed pursuant to this section for the base year plus the additional aidable  pupil  units computed  for  the year prior to the base year under paragraph c of this subdivision.  (2) In such computation school districts may, with the  commissioner's approval,  exclude  attendance for those days on which school attendance was adversely affected because of an epidemic or because of a  religious holiday  as  provided  in  subparagraph  two  of  paragraph  b  of  this subdivision. For the purposes of computing selected total aidable  pupil units,  a  district  may  use  either  total aidable pupil units for the current aid year or the average of total aidable  pupil  units  for  the current  aid  year  and  the  prior  aid  year,  using  current aid year definitions of total aidable pupil units for both years, except that for aids payable during the nineteen hundred ninety-seven--nineteen  hundred ninety-eight school year the total aidable pupil units for the prior aid year  used  in  such average shall be calculated using the definition of total aidable pupil units in effect for aid payable in the base year.   f. Computation of total wealth pupil units.   (1) Total  wealth  pupil units  will  be computed using the adjusted average daily attendance for the year prior to the base year as computed in this  section,  plus  the attendance  of  resident  pupils attending public school elsewhere, less  the attendance of nonresident pupils plus  the  attendance  of  resident pupils  attending full-time in board of cooperative educational services (not otherwise specifically included), plus the additional aidable pupil units  as  computed  pursuant to paragraphs c and d of this subdivision, excluding summer school pupils, plus the year prior  to  the  base  year resident   weighted   pupils   with   disabilities.  The  attendance  of nonresident pupils attending public school in the district and  resident pupils   attending  such  schools  outside  of  the  district  shall  be determined by applying to the number of such  pupils  registered  during the  school  year in each case the ratio of aggregate days attendance to the possible aggregate days attendance of all pupils  in  attendance  in the  district.  Native American pupils of a reservation attending public school, or pupils living on the United States  military  reservation  at West  Point  attending  public  school,  shall  be deemed to be resident pupils of the district providing  such  school,  for  purposes  of  this paragraph.  Where  a  school  district  has entered into a contract with state university pursuant to subdivision two of  section  three  hundred fifty-five of this chapter under which the school district makes payment in  the nature of tuition for the education of certain children residing in the district, such children for whom such tuition payments  are  made shall  be deemed to be resident pupils of such district for the purposes of this paragraph.  (2) In determining the total wealth pupil units of a component  school district  of a central high school district for computing aid ratios the total wealth  pupil  units  of  high  school  pupils  residing  in  such component  district  and  attending  the  central  high  school shall be included. The total wealth pupil units of a central high school district itself shall be the  sum  of  the  total  wealth  pupil  units  of  each component school district.  (3) Notwithstanding the foregoing provisions of this paragraph, when a school district shall experience an increase in total wealth pupil units during  the current year because of the closing in whole, or in part, of a nonpublic school or a campus school, or a school  previously  operated by   the   United  States  government  on  the  United  States  military reservation at West Point, the commissioner, in computing any aid  ratio of  such  district, shall permit the use of such additional total wealth pupil units during the  current  year  and  the  next  succeeding  year, provided  that  such additional total wealth pupil units attributable to such closing, or part  thereof,  shall  be  in  excess  of  one  hundred students;  provided,  however, that such district which qualifies for an increase in resident  weighted  average  daily  attendance  pursuant  to subparagraph  six  of  paragraph  a  of  this subdivision, shall use the increase in total wealth pupil units, even if  such  increase  in  total wealth pupil units is less than one hundred.   g.  Computation of total aidable foundation pupil units. Total aidable foundation pupil units shall be the sum of (1)  the  district's  average daily membership computed pursuant to this section for the year prior to the  base  year  multiplied by the enrollment index computed pursuant to this section for the base year plus (2) the product of the average daily membership of summer session pupils and twelve percent plus (3) the year prior to the base year weighted foundation pupils with disabilities. For the purposes of computing total foundation aid a district may use either total aidable foundation pupil units for the current  aid  year  or  the average of total foundation aidable pupil units for the current aid year and  the  prior  aid  year,  using current aid year definitions of total aidable foundation pupil units for both years.   h. Computation of total  wealth  foundation  pupil  units.  (1)  Total wealth  foundation  pupil  units shall mean the sum of (i) average daily  membership for the year prior to the  base  year  as  computed  in  this section,  plus  (ii)  the  full-time  equivalent  enrollment of resident pupils attending public school elsewhere, less the full-time  equivalent enrollment  of  nonresident  pupils, plus (iii) the full-time equivalent enrollment  of  resident  pupils  attending  full-time   in   board   of cooperative  educational services (not otherwise specifically included). Native American pupils of a  reservation  attending  public  school,  or pupils  living  on  the United States military reservation at West Point attending public school, shall be deemed to be resident  pupils  of  the district  providing such school, for purposes of this paragraph. Where a school district has  entered  into  a  contract  with  state  university pursuant  to subdivision two of section three hundred fifty-five of this chapter under which the school district makes payment in the  nature  of tuition  for the education of certain children residing in the district, such children for whom such tuition payments are made shall be deemed to be resident pupils of such district for the purposes of this paragraph.  (2) In determining the  total  wealth  foundation  pupil  units  of  a component  school  district  of  a  central  high  school  district  for computing aid ratios the total wealth foundation  pupil  units  of  high school  pupils  residing  in  such  component district and attending the central high school shall be included. The total wealth foundation pupil units of a central high school district itself shall be the sum  of  the total wealth foundation pupil units of each component school district.  (3) Notwithstanding the foregoing provisions of this paragraph, when a school  district shall experience an increase in total wealth foundation pupil units during the current year because of the closing in whole,  or in  part,  of  a  nonpublic  school  or  a  campus  school,  or a school previously operated by the United States government on the United States military reservation at West Point, the commissioner, in  computing  any aid  ratio  of  such  district,  shall permit the use of such additional total wealth foundation pupil units during the current year and the next succeeding year, provided that such additional total  wealth  foundation pupil  units  attributable to such closing, or part thereof, shall be in excess of one hundred students.   i. Parent-teacher conferences or workshops. Notwithstanding any  other provision  of  this  section  to  the  contrary,  when a school district operates for a half day session because of a  parent-teacher  conference or  workshops for teachers, it shall be apportioned with the same amount of state aid for pupils attending kindergarten as if  both  morning  and afternoon  kindergarten  groups  were  in  attendance  although only one kindergarten class attends school. The  school  district  shall  provide that  morning  and  afternoon  kindergarten  groups  shall  alternate in attendance if more than one half day session  is  scheduled  during  the school year.   3. Computation of aid ratios.   a.  (1)  "Pupil  wealth ratio" shall mean the number computed to three decimals without rounding obtained when actual  valuation  of  a  school district  divided  by  the  total  wealth  pupil units is divided by the statewide average actual  valuation  per  total  wealth  pupil  unit  as computed  by  the commissioner in accordance with the provisions of this section. Such statewide average actual valuation per total wealth  pupil unit shall be established each year by the commissioner using the latest single  year  actual valuation computed under paragraph c of subdivision one of this section. Such statewide average shall be transmitted to  the school districts. Such statewide average shall be rounded to the nearest hundredth  and shall include the actual valuation and total wealth pupil units of all school districts eligible for aid pursuant to this  section except  central  high  school districts. For the purposes of calculating  such statewide average the data for the city school district of the city of New York shall be citywide data.  (2)  "Pupil  wealth  ratio  for  total  foundation aid" shall mean the number computed to three decimals without  rounding  obtained  when  the selected  actual  valuation  of  a  school district divided by the total wealth pupil units is divided by the statewide average  selected  actual valuation per total wealth pupil unit as computed by the commissioner in accordance  with  the provisions of this section. Such statewide average selected  actual  valuation  per  total  wealth  pupil  unit  shall   be established  each  year  by  the  commissioner using the selected actual valuation computed under paragraph c of subdivision one of this section. Such statewide average shall be transmitted  to  the  school  districts. Such  statewide  average  shall  be rounded to the nearest hundredth and shall include the selected actual valuation and total wealth pupil units of all school districts eligible for aid pursuant to this section except central high school districts. For  the  purposes  of  calculating  such statewide  average  the data for the city school district of the city of New York shall be citywide data.   b. (1) "Alternate pupil wealth ratio" shall mean the  number  computed to  three  decimals  without  rounding  obtained when the adjusted gross income of a school district for the calendar year two years prior to the calendar year in which the base year began divided by the  total  wealth pupil  units of such district is divided by the statewide adjusted gross income per total wealth pupil unit. Such statewide average gross  income per  pupil  shall be established each year by the commissioner and shall be transmitted to school districts.  Such  statewide  average  shall  be rounded  to  the  nearest hundredth and shall include the adjusted gross income and total wealth pupil units of all school districts eligible for aid pursuant to this section except central high school  districts.  For the purposes of calculating such statewide average the data for the city school district of the city of New York shall be citywide data.  (2) "Alternate pupil wealth ratio for total foundation aid" shall mean the number computed to three decimals without rounding obtained when the selected  adjusted  gross  income  of a school district for the calendar year two years prior to the calendar year in which the base  year  began divided  by  the total wealth pupil units of such district is divided by the statewide selected adjusted gross  income  per  total  wealth  pupil unit.  Such  statewide  average selected adjusted gross income per pupil shall be  established  each  year  by  the  commissioner  and  shall  be transmitted to school districts. Such statewide average shall be rounded to  the  nearest hundredth and shall include the selected adjusted gross income and total wealth pupil units of all school districts eligible for aid pursuant to this section except central high school  districts.  For the purposes of calculating such statewide average the data for the city school district of the city of New York shall be citywide data.   c. (1) "Combined wealth ratio" shall mean the number computed to three decimals  without  rounding  obtained when fifty per centum of the pupil wealth ratio is added to fifty per centum of the alternate pupil  wealth ratio.  (2)  "Combined  wealth  ratio for total foundation aid" shall mean the number computed to three decimals without rounding obtained  when  fifty per  centum  of the pupil wealth ratio for total foundation aid is added to fifty per centum of  the  alternate  pupil  wealth  ratio  for  total foundation aid.   d.  "Income  wealth  index"  shall  mean  the number computed to three decimals without rounding obtained when the adjusted gross income  of  a school  district  for  the calendar year two years prior to the calendar year in which the base year began divided by the total wealth foundation  pupil units of such district is divided by the statewide adjusted  gross income  per  total wealth foundation pupil units. Such statewide average gross  income  per  pupil  shall  be  established  each  year   by   the commissioner  and  shall  be  transmitted  to  school districts. For the purposes of this  paragraph,  the  income  data  shall  be  computed  in accordance  with  paragraph  h  of subdivision one of this section. Such statewide average shall be rounded to the nearest  hundredth  and  shall include  the  adjusted  gross  income  and total wealth foundation pupil units of all school districts eligible for aid pursuant to this  section except  central  high  school districts. For the purposes of calculating such statewide average the data for the city school district of the city of New York shall be citywide data.  The  adjusted  gross  income  of  a central  high  school district shall equal the sum of the adjusted gross income of each of its component school districts.   e. Building aid ratios. The  aid  ratio  to  be  used  in  determining building  aid  apportionments  to  any  school district pursuant to this section shall be computed in the following manner:  (1) The actual valuation of such district  shall  be  divided  by  its resident  weighted average daily attendance as computed pursuant to this section to determine its actual valuation per resident pupil.  (2)  The  commissioner  shall  determine  the  state  average   actual valuation  per  pupil  in resident weighted average daily attendance for the preceding school year using the latest single year actual  valuation computed  under  paragraph  c  of  subdivision  one of this section. The commissioner shall transmit such state average to the school  districts. Such  statewide  average  shall  be rounded to the nearest hundredth and shall include the actual valuation and resident weighted  average  daily attendance  of  all  school  districts eligible for aid pursuant to this section except central  high  school  districts.  For  the  purposes  of calculating such statewide average the data for the city school district of the city of New York shall be citywide data.  (3)  The resident weighted average daily attendance wealth ratio shall mean the actual valuation per resident  pupil  of  the  school  district divided  by  such  state  average actual valuation per pupil, carried to three decimal places without rounding.  (4) The building aid ratio shall be computed by subtracting  from  one the  product obtained by multiplying the resident weighted average daily attendance wealth ratio by fifty-one percent. Such aid  ratio  shall  be expressed  as  a  decimal  carried to three places without rounding, but shall not be less than zero.  (5) The additional building aid ratio for  low  income  wealth  school districts shall be the product obtained by multiplying the state sharing ratio by one and two hundred sixty-three thousandths (1.263).   f. The board of cooperative educational services aid ratio shall equal the  greater of: (1) an amount equal to one minus the quotient expressed as a decimal to three places without rounding of eight mills divided  by the tax rate of the local district computed upon the actual valuation of taxable  property,  as  determined  pursuant  to subdivision one of this section, expressed in mills to the nearest tenth as  determined  by  the commissioner,  provided,  however, that where services are provided to a school district which is included within a central high school  district or  to a central high school district, such amount shall equal one minus the quotient expressed as a decimal to three places without rounding  of three  mills divided by the tax rates, expressed in mills to the nearest tenth, of such districts, as determined by the commissioner  or  (2)  an amount  computed  by  subtracting  from  one  the  product  obtained  by multiplying the resident weighted average daily attendance wealth  ratio by  fifty-one  percent.  Such  aid ratio shall be expressed as a decimal  carried to three places without rounding but  shall  not  be  less  than thirty-six percent and shall not be greater than ninety percent.   g.  Computation  of  the  state sharing ratio. The state sharing ratio shall be the higher of:  (1)  a  value  computed  by  subtracting  from  one  and  thirty-seven hundredths the product obtained by multiplying the combined wealth ratio by one and twenty-three hundredths; or  (2)  a  value computed by subtracting from one the product obtained by multiplying the combined wealth ratio by sixty-four hundredths; or  (3) a value computed by subtracting from eighty hundredths the product obtained  by  multiplying  the  combined  wealth  ratio  by  thirty-nine hundredths; or  (4)  a  value  computed  by  subtracting from fifty-one hundredths the product obtained by multiplying the combined wealth ratio by  twenty-two hundredths,  provided,  however,  that  for the purpose of computing the state sharing ratio for total foundation aid, the tier four value  shall be  computed  by  subtracting  from  fifty-one  hundredths  the  product obtained by  multiplying  the  combined  wealth  ratio  by  one  hundred seventy-three  thousandths  and  such values shall be computed using the combined wealth ratio for total foundation aid in place of the  combined wealth  ratio,  and,  for  high  need  school  districts,  as determined pursuant to clause (c) of subparagraph two of paragraph c of subdivision six of this section for the school aid computer listing produced by  the commissioner  in  support  of  the  enacted  budget for the two thousand seven--two thousand eight school year and entitled "SA0708", such values shall be multiplied by one hundred five percent.   Such result shall be expressed as a decimal carried  to  three  places without  rounding,  but  shall not be greater than ninety hundredths nor less than zero.   4. Total foundation  aid.  In  addition  to  any  other  apportionment pursuant  to  this  chapter, a school district, other than a special act school district as defined in subdivision eight of section four thousand one of this chapter, shall be eligible for total foundation aid equal to the product of total aidable foundation pupil units  multiplied  by  the district's  selected  foundation aid, which shall be the greater of five hundred dollars ($500) or foundation formula aid, provided, however that for the two thousand seven--two  thousand  eight  through  two  thousand eight--two  thousand nine school years, no school district shall receive total foundation aid in excess of the sum of the  total  foundation  aid base  for  aid  payable  in  the  two thousand seven--two thousand eight school year computed pursuant to subparagraph  (i)  of  paragraph  j  of subdivision  one  of this section, plus the phase-in foundation increase computed pursuant to paragraph  b  of  this  subdivision,  and  provided further  that  for the two thousand twelve--two thousand thirteen school year, no school district shall receive total foundation aid in excess of the sum of the total foundation aid base for  aid  payable  in  the  two thousand  eleven--two  thousand  twelve school year computed pursuant to subparagraph (ii) of paragraph j of subdivision  one  of  this  section, plus  the  phase-in foundation increase computed pursuant to paragraph b of this subdivision, and provided further  that  for  the  two  thousand thirteen--two  thousand  fourteen  school year and thereafter, no school district shall receive total foundation aid in excess of the sum of  the total  foundation  aid  base  computed  pursuant to subparagraph (ii) of paragraph j of subdivision  one  of  this  section,  plus  the  phase-in foundation   increase   computed   pursuant   to  paragraph  b  of  this subdivision, and provided further that for the two thousand sixteen--two thousand seventeen school  year,  no  eligible  school  districts  shall receive  total  foundation  aid  in  excess  of  the  sum  of  the total  foundation aid base computed pursuant to subparagraph (ii) of  paragraph j  of  subdivision  one of this section plus the sum of (A) the phase-in foundation increase,  (B)  the  executive  foundation  increase  with  a minimum  increase pursuant to paragraph b-2 of this subdivision, and (C) an amount equal to "COMMUNITY  SCHOOLS  AID"  in  the  computer  listing produced  by the commissioner in support of the executive budget request for the two thousand sixteen--two thousand  seventeen  school  year  and entitled  "BT161-7",  where  (1)  "eligible  school  district"  shall be defined as a district with (a) an unrestricted aid increase of less than seven percent (0.07) and (b) a three year average free and reduced price lunch percent greater than fifteen percent (0.15), and (2) "unrestricted aid increase" shall mean the quotient arrived at when dividing  (a)  the sum  of  the  executive foundation aid increase plus the gap elimination adjustment for the base year, by (b) the difference  of  foundation  aid for the base year less the gap elimination adjustment for the base year, and (3) "executive foundation increase" shall mean the difference of (a) the amounts set forth for each school district as "FOUNDATION AID" under the  heading "2016-17 ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in support of the executive budget  request for  the  two  thousand  sixteen--two thousand seventeen school year and entitled "BT161-7" less (b)  the  amounts  set  forth  for  each  school district  as "FOUNDATION AID" under the heading "2015-16 BASE YEAR AIDS" in such computer listing and provided further that total foundation  aid shall  not  be  less  than  the product of the total foundation aid base computed pursuant to paragraph j of subdivision one of this section  and the due-minimum percent which shall be, for the two thousand twelve--two thousand  thirteen  school  year,  one  hundred  and  six-tenths percent (1.006) and for the two thousand thirteen--two thousand fourteen  school year  for  city  school  districts of those cities having populations in excess of one hundred twenty-five thousand and  less  than  one  million inhabitants  one  hundred  and  one  and  one  hundred  and  seventy-six thousandths percent (1.01176), and for all other districts  one  hundred and three-tenths percent (1.003), and for the two thousand fourteen--two thousand  fifteen  school  year  one  hundred and eighty-five hundredths percent (1.0085), and for the two thousand fifteen--two thousand sixteen school year,  one  hundred  thirty-seven  hundredths  percent  (1.0037), subject to allocation pursuant to the provisions of subdivision eighteen of  this section and any provisions of a chapter of the laws of New York as described therein, nor more than the product of such total foundation aid base and one hundred fifteen percent for any school year other  than the two thousand seventeen--two thousand eighteen school year, provided, however,  that  for  the  two  thousand  sixteen--two thousand seventeen school year such maximum shall be no  more  than  the  sum  of  (i)  the product  of  such  total  foundation  aid  base  and one hundred fifteen percent plus (ii) the  executive  foundation  increase  and  plus  (iii) "COMMUNITY  SCHOOLS  AID"  in  the  computer  listing  produced  by  the commissioner in support of the executive  budget  request  for  the  two thousand  sixteen--two  thousand  seventeen  school  year  and  entitled "BT161-7" and provided further  that  for  the  two  thousand  nine--two thousand  ten  through  two  thousand eleven--two thousand twelve school years, each school district shall receive total  foundation  aid  in  an amount  equal  to the amount apportioned to such school district for the two thousand eight--two thousand  nine  school  year  pursuant  to  this subdivision.  Total  aidable  foundation pupil units shall be calculated pursuant to paragraph g of subdivision two  of  this  section.  For  the purposes  of  calculating  aid pursuant to this subdivision, aid for the city school district of the city of New York shall be  calculated  on  a citywide basis.    a.  Foundation  formula  aid.  Foundation  formula aid shall equal the remainder when the expected minimum  local  contribution  is  subtracted from  the product of the foundation amount, the regional cost index, and the pupil need index, or: (foundation amount x  regional  cost  index  x pupil need index)- expected minimum local contribution.  (1)  The foundation amount shall reflect the average per pupil cost of general  education  instruction  in  successful  school  districts,   as determined  by  a statistical analysis of the costs of special education and general education in successful school districts, provided that  the foundation  amount  shall be adjusted annually to reflect the percentage increase in the consumer price index  as  defined  by  paragraph  hh  of subdivision  one  of  this  section,  provided that for the two thousand eight--two  thousand  nine  school  year,  for  the  purpose   of   such adjustment, the percentage increase in the consumer price index shall be deemed  to  be two and nine-tenths percent (0.029), and provided further that the foundation amount for  the  two  thousand  seven--two  thousand eight  school  year  shall  be  five  thousand  two  hundred fifty-eight dollars, and provided further  that  for  the  two  thousand  seven--two thousand  eight  through  two  thousand seventeen--two thousand eighteen school years, the foundation amount shall be  further  adjusted  by  the phase-in  foundation percent established pursuant to paragraph b of this subdivision.  (2) The regional cost index shall reflect an analysis of labor  market costs  based on median salaries in professional occupations that require similar credentials to those of positions in the  education  field,  but not  including  those  occupations in the education field, provided that the regional cost indices for the two thousand seven--two thousand eight school year and thereafter shall be as follows:           Labor Force Region  Index           Capital District    1.124           Southern Tier       1.045           Western New York    1.091           Hudson Valley       1.314           Long Island/NYC     1.425           Finger Lakes        1.141           Central New York    1.103           Mohawk Valley       1.000           North Country       1.000  (3) The pupil  need  index  shall  equal  the  sum  of  one  plus  the extraordinary  needs  percent,  provided,  however,  that the pupil need index shall not be less than one nor more than  two.  The  extraordinary needs percent shall be calculated pursuant to paragraph w of subdivision one of this section.  (4)  The expected minimum local contribution shall equal the lesser of (i) the product of (A) the quotient arrived at when the selected  actual valuation  is divided by total wealth foundation pupil units, multiplied by (B) the product of the local tax factor,  multiplied  by  the  income wealth  index,  or (ii) the product of (A) the product of the foundation amount, the regional cost index, and the pupil need index, multiplied by (B) the positive difference, if any, of  one  minus  the  state  sharing ratio   for  total  foundation  aid.  The  local  tax  factor  shall  be established by May first  of  each  year  by  determining  the  product, computed  to  four  decimal  places  without rounding, of ninety percent multiplied by the quotient of the sum of the statewide average tax  rate as  computed by the commissioner for the current year in accordance with the provisions of paragraph e of subdivision one of  section  thirty-six hundred nine-e of this part plus the statewide average tax rate computed by the commissioner for the base year in accordance with such provisions  plus the statewide average tax rate computed by the commissioner for the year  prior to the base year in accordance with such provisions, divided by three, provided however that for the two thousand seven--two thousand eight  school  year,  such local tax factor shall be sixteen thousandths (0.016), and provided further  that  for  the  two  thousand  eight--two thousand  nine  school  year, such local tax factor shall be one hundred fifty-four ten thousandths (0.0154). The income wealth  index  shall  be calculated pursuant to paragraph d of subdivision three of this section, provided,  however,  that  for  the  purposes  of computing the expected minimum local contribution the income wealth index  shall  not  be  less than  sixty-five  percent  (0.65) and shall not be more than two hundred percent (2.0) and provided however that such income wealth  index  shall not  be  more  than  ninety-five  percent  (0.95)  for  the two thousand eight--two thousand nine school year, and  provided  further  that  such income  wealth  index  shall  not be less than zero for the two thousand thirteen--two  thousand  fourteen  school  year.  The  selected   actual valuation shall be calculated pursuant to paragraph c of subdivision one of this section. Total wealth foundation pupil units shall be calculated pursuant to paragraph h of subdivision two of this section.  (5) For the purposes of this subdivision, "total foundation aid" shall be  equal  to  the  product  of the total aidable foundation pupil units multiplied by the district's selected foundation aid.   b. Phase-in foundation increase. (1) The phase-in foundation  increase shall  equal  the  product  of  the  phase-in foundation increase factor multiplied by the positive difference, if any, of (i) the product of the total aidable  foundation  pupil  units  multiplied  by  the  district's selected foundation aid less (ii) the total foundation aid base computed pursuant to paragraph j of subdivision one of this section.  (2)  (i)  Phase-in foundation percent. The phase-in foundation percent shall equal one hundred thirteen and  fourteen  one  hundredths  percent (1.1314)  for  the two thousand eleven--two thousand twelve school year, one hundred ten and thirty-eight hundredths percent (1.1038) for the two thousand twelve--two thousand thirteen school year,  one  hundred  seven and  sixty-eight  hundredths  percent  (1.0768)  for  the  two  thousand thirteen--two thousand fourteen school year, one hundred  five  and  six hundredths  percent (1.0506) for the two thousand fourteen--two thousand fifteen school year,  and  one  hundred  two  and  five  tenths  percent (1.0250) for the two thousand fifteen--two thousand sixteen school year.  (ii)  Phase-in  foundation  increase  factor.  For  the  two  thousand eleven--two  thousand  twelve  school  year,  the  phase-in   foundation increase  factor  shall  equal thirty-seven and one-half percent (0.375) and the phase-in due minimum percent shall equal nineteen and  forty-one hundredths  percent  (0.1941), for the two thousand twelve--two thousand thirteen school year the phase-in foundation increase factor shall equal one and seven-tenths percent (0.017), for the two thousand thirteen--two thousand fourteen school year the phase-in  foundation  increase  factor shall equal (1) for a city school district in a city having a population of  one  million  or  more,  five  and  twenty-three  hundredths percent (0.0523) or (2) for all other school districts zero percent, for the two thousand  fourteen--two  thousand  fifteen  school  year  the   phase-in foundation increase factor shall equal (1) for a city school district of a  city  having a population of one million or more, four and thirty-two hundredths percent (0.0432) or (2) for a school district  other  than  a city  school  district  having  a  population of one million or more for which (A) the quotient of the  positive  difference  of  the  foundation formula aid minus the foundation aid base computed pursuant to paragraph j  of  subdivision one of this section divided by the foundation formula aid is greater than twenty-two percent (0.22) and (B) a combined  wealth  ratio  less  than thirty-five hundredths (0.35), seven percent (0.07) or (3) for all other  school  districts,  four  and  thirty-one  hundredths percent (0.0431), and for the two thousand fifteen--two thousand sixteen school year the phase-in foundation increase factor shall equal: (1) for a  city  school district of a city having a population of one million or more,  thirteen  and  two  hundred  seventy-four   thousandths   percent (0.13274);  or  (2)  for  districts  where  the quotient arrived at when dividing (A) the product of the total  aidable  foundation  pupil  units multiplied  by  the  district's  selected  foundation aid less the total foundation aid base computed pursuant to paragraph j of subdivision  one of  this  section  divided  by  (B)  the  product  of  the total aidable foundation pupil units multiplied by the district's selected  foundation aid  is  greater  than nineteen percent (0.19), and where the district's combined wealth ratio is less than thirty-three hundredths (0.33), seven and seventy-five hundredths percent  (0.0775);  or  (3)  for  any  other district  designated as high need pursuant to clause (c) of subparagraph two of paragraph c of subdivision six of this section for the school aid computer listing produced by the commissioner in support of the  enacted budget  for  the  two thousand seven--two thousand eight school year and entitled "SA0708", four  percent  (0.04);  or  (4)  for  a  city  school district  in  a  city  having  a  population  of one hundred twenty-five thousand or more but less than one million, fourteen percent (0.14);  or (5)  for  school  districts  that  were  designated as small city school districts or central school districts whose boundaries include a portion of a small city for the school aid  computer  listing  produced  by  the commissioner  in  support  of  the  enacted  budget for the two thousand fourteen--two thousand fifteen school year and entitled  "SA1415",  four and  seven  hundred  fifty-one thousandths percent (0.04751); or (6) for all other districts  one  percent  (0.01),  and  for  the  two  thousand sixteen--two  thousand seventeen school year the foundation aid phase-in increase factor shall equal for an eligible school district the  greater of:  (1)  for  a city school district in a city with a population of one million or more, seven and seven hundred eighty four thousandths percent (0.07784); or (2) for a city school district in a city with a population of more than two hundred fifty thousand but less than one million as  of the  most  recent  federal  decennial census, seven and three hundredths percent (0.0703); or (3) for a city school district in  a  city  with  a population  of  more than two hundred thousand but less than two hundred fifty thousand as of the most recent federal decennial census,  six  and seventy-two  hundredths  percent  (0.0672);  or  (4)  for  a city school district in a city with a population of  more  than  one  hundred  fifty thousand  but  less  than  two  hundred  thousand  as of the most recent federal  decennial  census,  six  and  seventy-four  hundredths  percent (0.0674);  or (5) for a city school district in a city with a population of more than one hundred twenty-five thousand but less than one  hundred fifty  thousand as of the most recent federal decennial census, nine and fifty-five hundredths percent (0.0955); or (6) for school districts that were designated  as  small  city  school  districts  or  central  school districts  whose  boundaries  include  a portion of a small city for the school aid computer listing produced by the commissioner in  support  of the  enacted  budget for the two thousand fourteen--two thousand fifteen school year and entitled "SA141-5" with a  combined  wealth  ratio  less than  one and four tenths (1.4), nine percent (0.09), provided, however, that for such districts that are also districts designated as high  need urban-suburban pursuant to clause (c) of subparagraph two of paragraph c of  subdivision  six of this section for the school aid computer listing produced by the commissioner in support of the enacted  budget  for  the two   thousand  seven--two  thousand  eight  school  year  and  entitled  "SA0708", nine  and  seven  hundred  and  nineteen  thousandths  percent (0.09719);  or  (7)  for  school districts designated as high need rural pursuant to clause (c) of subparagraph two of paragraph c of subdivision six  of this section for the school aid computer listing produced by the commissioner in support of the  enacted  budget  for  the  two  thousand seven--two  thousand  eight  school year and entitled "SA0708", thirteen and six tenths percent (0.136); or (8) for school  districts  designated as  high  need urban-suburban pursuant to clause (c) of subparagraph two of paragraph c of subdivision six of this section  for  the  school  aid computer  listing produced by the commissioner in support of the enacted budget for the two thousand seven--two thousand eight  school  year  and entitled "SA0708", seven hundred nineteen thousandths percent (0.00719); or  (9)  for all other eligible school districts, forty-seven hundredths percent  (0.0047),  provided  further  that   for   the   two   thousand seventeen--two thousand eighteen school year the foundation aid increase phase-in  factor shall equal (1) for school districts with a census 2000 poverty rate computed pursuant to paragraph q of subdivision one of this section equal to or greater than  twenty-six  percent  (0.26),  ten  and three-tenths  percent  (0.103),  or  (2) for a school district in a city with a population in excess  of  one  million  or  more,  seventeen  and seventy-seven  one-hundredths percent (0.1777), or (3) for a city school district in a city with a population of  more  than  two  hundred  fifty thousand  but  less  than  one  million, as of the most recent decennial census, twelve and sixty-nine hundredths percent (0.1269) or (4)  for  a city  school  district  in  a  city  with  a population of more than one hundred fifty thousand but less than two hundred  thousand,  as  of  the most   recent  federal  decennial  census,  ten  and  seventy-eight  one hundredths percent (0.1078), or (5) for a city school district in a city with a population of more than one hundred twenty-five thousand but less than one hundred fifty thousand as of the most recent federal  decennial census,   nineteen   and   one  hundred  eight  one-thousandths  percent (0.19108), or (6) for a city school district in a city with a population of more than two hundred  thousand  but  less  than  two  hundred  fifty thousand  as  of  the  most  recent  federal  decennial  census, ten and six-tenths percent (0.106), or (7) for all  other  districts,  four  and eighty-seven  one-hundredths  percent (0.0487), and for the two thousand twenty-two--two thousand twenty-three school  year  the  foundation  aid phase-in  increase  factor shall be fifty percent (0.5), and for the two thousand  twenty-three--two  thousand  twenty-four   school   year   and thereafter  the  foundation  aid  phase-in  increase factor shall be one hundred percent (1.0).   b-1. Notwithstanding any other provision of law to the  contrary,  for the  two  thousand seven--two thousand eight school year and thereafter, the additional amount payable to each school district pursuant  to  this subdivision in the current year as total foundation aid, after deducting the  total  foundation  aid  base,  shall be deemed a state grant in aid identified by the commissioner for general use for purposes  of  section seventeen hundred eighteen of this chapter.   b-2.  Due minimum for the two thousand sixteen--two thousand seventeen school year. Notwithstanding any other provision of law to the contrary, for the two thousand sixteen--two thousand  seventeen  school  year  the total  foundation  aid  shall  not  be  less  than  the sum of the total foundation aid base computed pursuant to paragraph j of subdivision  one of  this  section plus the due minimum for the two thousand sixteen--two thousand seventeen school year, where such due minimum shall  equal  the difference  of  (1)  the product of (A) two percent (0.02) multiplied by (B) the difference of total foundation aid for the base  year  less  the gap  elimination  adjustment  for the base year, less (2) the sum of (A)  the difference of the amounts set forth  for  each  school  district  as "FOUNDATION  AID"  under  the  heading  "2016-17  ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in  support  of the  executive budget request for the two thousand sixteen--two thousand seventeen school year and entitled "BT161-7" less the amounts set  forth for  each school district as "FOUNDATION AID" under the heading "2015-16 BASE YEAR AIDS" in such computer listing plus (B)  the  gap  elimination adjustment for the base year.   b-3. Due minimum for the two thousand seventeen--two thousand eighteen school year. Notwithstanding any other provision of law to the contrary, for  the  two  thousand seventeen--two thousand eighteen school year the total foundation aid shall not be less than (A) the  sum  of  the  total foundation  aid base computed pursuant to paragraph j of subdivision one of this section plus the product of (i) the difference of the amount set forth for such school district as "FOUNDATION  AID"  under  the  heading "2017-18  ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in support of the executive budget request for the  two thousand  seventeen--two  thousand  eighteen  school  year  and entitled "BT171-8" less  the  amount  set  forth  for  such  school  district  as "FOUNDATION  AID"  under  the  heading  "2016-17  BASE YEAR AIDS" in the school aid computer listing produced by the commissioner in  support  of the  executive  budget  request  for  the  two  thousand  seventeen--two thousand eighteen school year and entitled "BT171-8" multiplied by  (ii) one and eighteen one-hundredths (1.18), or (B) the product of forty-four and  seventy-five  one-hundredths  percent  (0.4475) multiplied by total foundation aid as computed pursuant to paragraph a of this  subdivision, or  (C)  the  sum  of the total foundation aid base computed pursuant to paragraph j of subdivision one of this section plus the due minimum  for the  two  thousand  seventeen--two  thousand eighteen school year, where such due minimum shall equal (1) for school districts with a census 2000 poverty rate computed pursuant to paragraph q of subdivision one of this section, equal  to  or  greater  than  eleven  and  nine-tenths  percent (0.119),  the  product  of  the foundation aid base for the two thousand seventeen--two  thousand  eighteen  school  year  computed  pursuant  to subparagraph  (iii)  of  paragraph  j of subdivision one of this section multiplied by three hundred thirty-five ten-thousandths (0.0335), or (2) for all other school districts the product of the  foundation  aid  base for  the  two  thousand  seventeen--two  thousand  eighteen  school year computed pursuant to subparagraph (iii) of paragraph  j  of  subdivision one  of  this  section multiplied by two and seventy-four one-hundredths percent (0.0274).   b-4. Additional increase for the two thousand  seventeen-two  thousand eighteen  school  year.  For  the  two  thousand  seventeen-two thousand eighteen school year, any school district eligible to receive a phase-in foundation increase  pursuant  to  this  subdivision  shall  receive  an additional  foundation increase equal to the sum of tiers A, B, C, and D as defined herein.  (i) Tier A. For all school districts other than a  district  within  a city  with  a  population of one million or more, with a combined wealth ratio less than two (2.0), where either (A) the quotient arrived  at  by dividing  the  English language learner count pursuant to paragraph o of subdivision one of this section for the base year by the  public  school district  enrollment  for  the  base  year  pursuant  to  paragraph n of subdivision one of this  section  is  greater  than  two  one-hundredths (0.02)  or (B) the quotient arrived at by dividing the difference of the English language learner count pursuant to paragraph  o  of  subdivision one of this section for the base year less such count for one year prior to  the  base year by the public school district enrollment for one year  prior to the base year pursuant to paragraph n  of  subdivision  one  of this  section  is  greater than one one-thousandth (0.001), tier A shall equal the product of (A) the difference of two minus the combined wealth ratio  multiplied by (B) one hundred dollars ($100.00) multiplied by (C) the English language learner count for the base year.  (ii) Tier B. For any school district (A) where the amount set forth as "25% LIMIT CAP ON  INCREASE"  on  the  computer  file  produced  by  the commissioner  in  support  of  the  enacted  budget for the two thousand seven--two thousand eight school year and  entitled  "SA070-8"  is  less than  zero  and  (B)  with  a combined wealth ratio computed pursuant to paragraph c of subdivision three of this section greater than one (1.0), tier B shall equal the product of (A) the sum of (1) the  difference  of total  foundation  aid  less  the  foundation  aid  base  plus  (2)  the difference  of  the  amount  set  forth  for  such  school  district  as "FOUNDATION  AID"  under  the  heading  "2017-18  ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in  support  of the  executive  budget request and entitled "BT1718" less the foundation aid base multiplied by (B) ten and two-tenths percent (0.102).  (iii) Tier C. For all school districts with a  combined  wealth  ratio for total foundation aid computed pursuant to paragraph c of subdivision three  of  this section less than one (1.0), tier C shall be the greater of (A) for districts that were designated as small city school districts or central school districts whose boundaries  include  a  portion  of  a small  city  for  the  school  aid  computer  listing  produced  by  the commissioner in support of the  enacted  budget  for  the  two  thousand fourteen--two  thousand  fifteen  school year and entitled "SA1415", the product of the public school  district  enrollment  for  the  base  year pursuant to paragraph n of subdivision one of this section multiplied by one  hundred  sixty-seven  dollars  and forty cents ($167.40) or (B) for school districts with a sparsity factor as set  forth  on  the  computer listing  produced  by  the commissioner in support of the enacted budget for the two thousand seventeen--two thousand eighteen  school  year  and entitled  "SA171-8"  of  greater  than  zero,  the product of the public school district enrollment for the base year multiplied by  one  hundred eighty-eight dollars ($188.00).  (iv)  Tier  D. For all school districts, other than districts within a city with a population of one hundred twenty-five thousand or more, with a selected poverty rate of greater than eighteen hundredths (0.18), tier D shall equal the product of the selected poverty rate multiplied by the school district public enrollment for the base year  multiplied  by  two hundred  forty  dollars ($240.00), provided, however, that for districts within a city with a population of greater than one hundred  twenty-five thousand  but  less  than  one  million  and  a selected poverty rate of greater than eighteen hundredths (0.18), tier D shall equal the  product of  the  selected  poverty  rate  multiplied  by  school district public enrollment for the base year  multiplied  by  three  hundred  forty-four dollars  ($344.00),  and  for  a  city  school district in a city with a population of one million or more, tier D shall equal the product of the selected poverty rate multiplied by school  district  public  enrollment for the base year multiplied by twenty-nine cents ($0.29).   c.  Public  excess  cost  aid setaside. Each school district shall set aside from its total  foundation  aid  computed  for  the  current  year pursuant  to this subdivision an amount equal to the product of: (i) the difference between the  amount  the  school  district  was  eligible  to receive in the two thousand six--two thousand seven school year pursuant to  or  in lieu of paragraph six of subdivision nineteen of this section as such paragraph existed on June thirtieth, two thousand  seven,  minus the  amount such district was eligible to receive pursuant to or in lieu  of paragraph five of  subdivision  nineteen  of  this  section  as  such paragraph  existed on June thirtieth, two thousand seven, in such school year, and (ii) the sum  of  one  and  the  percentage  increase  in  the consumer price index for the current year over such consumer price index for  the two thousand six--two thousand seven school year, as defined by paragraph hh of subdivision one of  this  section.  Notwithstanding  any other  provision  of  law  to  the  contrary, the public excess cost aid setaside shall be paid pursuant to section thirty-six hundred nine-b  of this part.   d.  For  the  two  thousand fourteen--two thousand fifteen through two thousand twenty-three--two thousand  twenty-four  school  years  a  city school district of a city having a population of one million or more may use  amounts  apportioned  pursuant  to this subdivision for afterschool programs.   e. Community schools aid set-aside. Each  school  district  shall  set aside  from  its  total  foundation  aid  computed  for the current year pursuant to this subdivision an amount equal  to  the  sum  of  (i)  the amount,  if  any,  set  forth  for  such district as "COMMUNITY SCHL AID (BT1617)" in the data file produced by the commissioner  in  support  of the  enacted budget for the two thousand sixteen--two thousand seventeen school year and entitled "SA161-7", (ii) the amount, if any,  set  forth for  such district as "COMMUNITY SCHL INCR" in the data file produced by the commissioner in support of the executive budget request for the  two thousand  seventeen--two  thousand  eighteen  school  year  and entitled "BT171-8", (iii) the amount, if any, set  forth  for  such  district  as "COMMUNITY   SCHOOLS   INCREASE"  in  the  data  file  produced  by  the commissioner in support of the executive budget  for  the  two  thousand eighteen--two  thousand nineteen school year and entitled "BT181-9", and (iv) the amount, if any, set forth for such district as "19-20 COMMUNITY SCHOOLS INCR" in the data file produced by the commissioner  in  support of  the  executive  budget  for  the two thousand nineteen--two thousand twenty school year and entitled "BT192-0". Each  school  district  shall use   such   "COMMUNITY   SCHL  AID  (BT1617)"  amount  to  support  the transformation of  school  buildings  into  community  hubs  to  deliver co-located  or school-linked academic, health, mental health, nutrition, counseling, legal and/or other services to students and their  families, including   but  not  limited  to  providing  a  community  school  site coordinator, or to support other costs incurred  to  maximize  students' academic  achievement.  Each  school  district shall use such "COMMUNITY SCHL INCR" amount to support the transformation of school buildings into community hubs to deliver co-located or school linked academic,  health, mental  health  services  and  personnel, after-school programming, dual language programs, nutrition, counseling, legal and/or other services to students and their families, including but not limited  to  providing  a community  school  site  coordinator  and  programs for English language learners, or to support  other  costs  incurred  to  maximize  students' academic  achievement,  provided  however  that  a school district whose "COMMUNITY SCHL INCR" amount exceeds one  million  dollars  ($1,000,000) shall  use  an amount equal to the greater of one hundred fifty thousand dollars ($150,000) or ten percent of such "COMMUNITY SCHL  INCR"  amount to support such transformation at schools with extraordinary high levels of  student  need  as  identified  by  the  commissioner, subject to the approval of the director of the budget. Each school district  shall  use such  "COMMUNITY  SCHOOLS  INCREASE"  to  support  the transformation of school buildings into community hubs to  deliver  co-located  or  school linked   academic,   health,   mental  health  services  and  personnel, after-school programming, dual language programs, nutrition, counseling, legal and/or other services to students and  their  families,  including  but  not  limited  to  providing a community school site coordinator and programs for English  language  learners,  or  to  support  other  costs incurred   to  maximize  students'  academic  achievement.  Each  school district  shall  use  such "19-20 COMMUNITY SCHOOLS INCR" to support the transformation of  school  buildings  into  community  hubs  to  deliver co-located or school linked academic, health, mental health services and personnel,  after-school programming, dual language programs, nutrition, trauma informed support, counseling,  legal  and/or  other  services  to students  and  their  families, including but not limited to providing a community school site coordinator  and  programs  for  English  language learners,  or  to  support  other  costs  incurred to maximize students' academic achievement.   f. Foundation aid payable in the two thousand  eighteen--two  thousand nineteen  school  year.  Notwithstanding  any  provision  of  law to the contrary, foundation aid  payable  in  the  two  thousand  eighteen--two thousand  nineteen school year shall equal the sum of (1) the foundation aid base plus (2) the greater of  (i)  the  two  thousand  eighteen--two thousand nineteen school year phase-in increase or (ii) the two thousand eighteen--two thousand nineteen school year additional increase or (iii) the two thousand eighteen--two thousand nineteen school year due minimum plus  (3)  the executive foundation aid increase, provided that any city school district in a city with a population of one  hundred  twenty-five thousand   or   more  shall  only  be  eligible  for  the  two  thousand eighteen--two thousand nineteen school year phase-in increase.  For  the purposes  of  this  paragraph, "foundation aid remaining" shall mean the positive difference, if any, of (1) the product  of  the  total  aidable foundation  pupil units multiplied by the district's selected foundation aid less  (2)  the  total  foundation  aid  base  computed  pursuant  to paragraph j of subdivision one of this section. For the purposes of this paragraph:  (i)  The  "two  thousand  eighteen--two  thousand nineteen school year phase-in increase" shall be equal  to  the  product  of  foundation  aid remaining   multiplied   by   the  greater  of  the  following  phase-in percentages:  (A) One thousand eight hundred  forty-eight  one  hundred  thousandths (0.01848);  (B)  For  school  districts  where  (i)  the  quotient arrived at when dividing foundation aid remaining by total  foundation  aid  is  greater than  one  half  (0.5)  and  (ii) where the difference of the three year average free and reduced price lunch percent for the current  year  less such  average  for  the  base  year  is greater than four one-hundredths (0.04), four thousand five hundred ninety-nine one  hundred  thousandths (0.04599);  (C)  For  school  districts  that were designated as small city school districts or central school districts whose boundaries include a portion of a small city for the school aid  computer  listing  produced  by  the commissioner  in  support  of  the  enacted  budget for the two thousand fourteen--two thousand fifteen school year and entitled "SA1415",  three thousand four hundred ninety-eight one hundred thousandths (0.03498);  (D)  For  a  city  school  district in a city with a population of one million or more, seven hundred ninety-three ten thousandths (0.0793);  (E) For a city school district in a city with  a  population  of  more than two hundred fifty thousand but less than one million as of the most recent  federal  decennial  census,  eight hundred three ten thousandths (0.0803);  (F) For a city school district in a city with  a  population  of  more than two hundred thousand but less than two hundred fifty thousand as of  the  most recent federal decennial census, five hundred eighty-eight ten thousandths (0.0588);  (G)  For  a  city  school district in a city with a population of more than one hundred fifty thousand but less than two hundred thousand as of the  most  recent  federal  decennial  census,  seventy-two  thousandths (0.072);  (H)  For  a  city  school district in a city with a population of more than one hundred twenty-five thousand but less than  one  hundred  fifty thousand  as  of  the  most  recent  federal decennial census, one-tenth (0.1); or  (I) For a school district where the quotient arrived at when  dividing foundation  aid  remaining  by  total  foundation  aid  is  greater than four-tenths (0.4), thirty-two thousandths (0.032).  (ii) The "two thousand eighteen--two  thousand  nineteen  school  year additional increase" shall equal the greater of:  (A)  For  school districts where the quotient arrived at when dividing the  English  language  learner  count  pursuant  to  paragraph   o   of subdivision one of this section by public school district enrollment for the base year pursuant to paragraph n of subdivision one of this section is  greater  than  three  hundredths  (0.03), the product of such public school district enrollment multiplied by the ELL  factor  multiplied  by twenty-eight  dollars  and  ninety-two  cents  ($28.92),  where the "ELL factor" shall equal the difference of  three  less  the  lesser  of  the combined  wealth  ratio  for  total  foundation aid computed pursuant to paragraph c of subdivision three of this section or one (1.0);  (B) For school districts with a sparsity factor that is  greater  than zero,  the  product  of  the  FRPL  factor  multiplied by the CWR factor multiplied by public  school  district  enrollment  for  the  base  year pursuant to paragraph n of subdivision one of this section multiplied by one hundred thirty-seven dollars and ninety-seven cents ($137.97), where the "FRPL factor" shall equal the sum of one-half (0.5) plus the greater of  the  three year average free and reduced price lunch percent for the current year or such average for the  base  year,  and  where  the  "CWR factor"  shall  equal  (i)  for  school districts with a combined wealth ratio for total foundation aid  computed  pursuant  to  paragraph  c  of subdivision  three  of  this  section  less  than  forty-nine hundredths (0.49), one and three-quarters (1.75), (ii) for school districts with  a combined  wealth  ratio  for  total  foundation aid computed pursuant to paragraph c of subdivision three of this section greater than  or  equal to  forty-nine  hundredths (0.49) but less than one (1.0), one (1.0), or (iii) for school districts  with  a  combined  wealth  ratio  for  total foundation  aid computed pursuant to paragraph c of subdivision three of this section greater than or equal to one (1.0), three-quarters  (0.75); or  (C)  For  school  districts (1) where the difference of the three year average free and reduced price lunch percent for the current  year  less such  average  for  the  base  year is greater than one hundred five ten thousandths (0.0105),  (2)  with  a  combined  wealth  ratio  for  total foundation  aid computed pursuant to paragraph c of subdivision three of this section less than ninety-one hundredths (0.91), and (3)  where  the quotient  arrived  at  when dividing the foundation aid remaining by the total foundation aid is greater than twenty-three hundredths (0.23), the product of the public school  district  enrollment  for  the  base  year pursuant to paragraph h of subdivision one of this section multiplied by one hundred twenty-one dollars and seventy-five cents ($121.75).  (iii)  The  "two  thousand eighteen--two thousand nineteen school year due minimum" shall equal the greater of:  (A) The positive difference, if any, of the product of the  foundation aid  base  multiplied by nineteen thousandths (0.019) less the executive foundation aid increase; or  (B) The product of the executive foundation aid increase multiplied by eighteen hundredths (0.18).  (iv)  The  "executive  foundation  aid increase" shall be equal to the difference of (a) the amounts set forth  for  each  school  district  as "FOUNDATION  AID"  under  the  heading  "2018-19  ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in  support  of the executive budget request for the two thousand eighteen--two thousand nineteen  school  year  and  entitled "BT181-9" less (b) the amounts set forth for each school district as "FOUNDATION  AID"  under  the  heading "2017-18 BASE YEAR AIDS" in such computer listing.   g.  Foundation  aid payable in the two thousand nineteen--two thousand twenty  school  year.  Notwithstanding  any  provision  of  law  to  the contrary,  foundation  aid  payable  in  the  two thousand nineteen--two thousand twenty school year  shall  equal  the  sum  of  (1)  the  total foundation  aid base plus (2) the executive foundation aid increase plus (3) the positive difference, if any, of the total foundation aid base as set  forth  on  the  school  aid  computer  listing  produced   by   the commissioner  in  support  of  the  two  thousand nineteen--two thousand twenty executive budget and entitled "BT192-0" less the total foundation aid base, plus (4) the greater of tiers A through J.   For the purposes of this paragraph, "foundation aid  remaining"  shall mean  the  positive  difference,  if  any,  of  (1) total foundation aid computed pursuant to this section less (2) the total foundation aid base computed pursuant to paragraph j of subdivision one of this section.   For the purposes of this paragraph:  (i) "Tier A" shall equal the greater of  (A)  the  difference  of  the product  of  the  total  foundation  aid base multiplied by seventy-five ten-thousandths (0.0075) less the executive foundation aid  increase  or (B)  the  product of the executive foundation aid increase multiplied by five one-hundredths (0.05).  (ii) "Tier B" shall equal the  product  of  foundation  aid  remaining multiplied  by  the  Tier  B percent. For purposes of this subparagraph, "Tier B percent" shall mean (A) for a city school  district  in  a  city with  a  population  of  one  million  or  more,  nine  thousand  eleven hundred-thousandths (0.09011); (B) for a city school district in a  city with  a population of more than two hundred fifty thousand but less than one million, as of the most recent decennial  census,  one-tenth  (0.1); (C)  for a city school district in a city with a population of more than two hundred thousand but less than two hundred fifty thousand, as of the most recent decennial census, six one-hundredths (0.06); (D) for a  city school  district  in  a  city with a population of more than one hundred fifty thousand but less than two hundred thousand, as of the most recent decennial  census,  one  thousand  three-hundred  five   ten-thousandths (0.1305);  (E) for a city school district in a city with a population of more than one hundred twenty-five thousand but  less  than  one  hundred fifty   thousand,   as  of  the  most  recent  decennial  census,  eight one-hundredths (0.08); and (6)  for  all  other  school  districts,  one hundred thirty-seven ten-thousandths (0.0137).  (iii)  "Tier  C"  shall  equal, for all school districts where (A) the quotient arrived at when dividing the total foundation aid base by total foundation aid is less than five-tenths (0.5), and (B) the pupil  wealth ratio  for  total  foundation  aid  computed  pursuant to paragraph a of subdivision three of this section is less than one and  one-tenth  (1.1) or  the  difference  of the combined wealth ratio for the base year less the  combined  wealth  ratio  for  the  current  year  is  greater  than  twenty-five  one-thousandths  (0.025),  the difference of the product of total foundation aid multiplied by  five-tenths  (0.5)  less  the  total foundation aid base.  (iv) "Tier D" shall equal, for school districts where (A) the quotient arrived  at  when  dividing  the  public  school  district enrollment as computed pursuant to paragraph n of subdivision one of this section  for the  base  year  by  such  enrollment  for  the  two thousand eight--two thousand nine school year is greater than one and one-tenth  (1.1),  (B) the quotient arrived at when dividing the English language learner count computed  pursuant to paragraph o of subdivision one of this section for the base year by such count for the two  thousand  twelve--two  thousand thirteen  school  year  is greater than one and one-tenth (1.1), (C) the quotient arrived at when dividing the difference of the combined  wealth ratio   computed   pursuant  to  subparagraph  one  of  paragraph  c  of subdivision three of this section for  the  two  thousand  fourteen--two thousand  fifteen  school  year  less such combined wealth ratio for the current year divided by such combined wealth ratio for the two  thousand fourteen--two  thousand  fifteen  school  year is greater than one-tenth (0.1), and (D) the pupil wealth ratio for total foundation aid  computed pursuant  to  paragraph  a  of subdivision three of this section is less than one and four-tenths (1.4), the product of foundation aid  remaining multiplied by twenty-five one-thousandths (0.025).  (v)  "Tier E" shall equal, for school districts where (A) the quotient arrived at when  dividing  the  public  school  district  enrollment  as computed  pursuant to paragraph n of subdivision one of this section for the base year by such enrollment  for  the  two  thousand  thirteen--two thousand  fourteen  school  year  is  less  than one, (B) the three-year direct  certification  percentage  as  defined  in   paragraph   ii   of subdivision   one   of   this   section   is   greater  than  thirty-six one-hundredths (0.36), and (C) the quotient arrived at when dividing the English language learner count  computed  pursuant  to  paragraph  o  of subdivision  one of this section for the base year by such count for the two thousand thirteen--two thousand fourteen school year is greater than one and thirty-four one-hundredths (1.34) or the difference of such base year pupils  less  such  pupils  for  the  two  thousand  seventeen--two thousand  eighteen  school year is greater than one hundred, the product of  foundation  aid   remaining   multiplied   by   two   hundred   five ten-thousandths (0.0205).  (vi) "Tier F" shall equal, for school districts where (A) the quotient arrived  at  when  dividing  the  total  foundation  aid  base  by total foundation aid is less than seventy-five one-hundredths (0.75), (B)  the three-year direct certification percentage as defined in paragraph ii of subdivision   one   of   this   section   is   greater  than  forty-four one-hundredths (0.44), and (C) the three-year average free  and  reduced price  lunch percent for the current year computed pursuant to paragraph p of  subdivision  one  of  this  section  is  greater  than  fifty-five one-hundredths  (0.55),  the positive difference, if any, of the product of total foundation aid base  multiplied  by  two  hundred  thirty-eight ten-thousandths (0.0238) less the executive foundation aid increase.  (vii)  "Tier  G" shall equal, for school districts where (A) the pupil wealth ratio for total foundation aid computed pursuant to  paragraph  a of  subdivision  three  of this section is less than seven-tenths (0.7), and (B) the quotient arrived at when dividing the public school district enrollment for the base year by such enrollment  for  the  two  thousand fifteen--two  thousand  sixteen  school year is greater than or equal to one  and  one  one-hundredth  (1.01),  the  product  of  foundation  aid remaining   multiplied  by  two  hundred  seventy-seven  ten-thousandths (0.0277).  (viii) "Tier H" shall equal, for small city school  districts  defined pursuant to paragraph jj of subdivision one of this section, the product of  the  foundation aid remaining multiplied by one thousand one hundred twenty-four ten-thousandths (0.1124).  (ix)  "Tier  I"  shall  equal, for small city school districts defined pursuant to paragraph jj of subdivision one of this section, the product of the total  foundation  aid  base  multiplied  by  two  one-hundredths (0.02).  (x)  "Tier  J"  shall  equal, for school districts with (A) a sparsity factor computed pursuant to paragraph  r  of  subdivision  one  of  this section  greater  than  zero,  and (B) a combined wealth ratio for total foundation aid computed pursuant to paragraph c of subdivision three  of this  section  less  than  or  equal  to  one and five-tenths (1.5), the greater of (A) the product of foundation  aid  remaining  multiplied  by forty-eight  one-thousandths  (0.048)  or  (B)  the product of the total foundation aid base multiplied by seventy-five ten-thousandths (0.0075).  (xi) The "executive foundation aid increase" shall  be  equal  to  the difference  of  (A)  the  amounts  set forth for each school district as "FOUNDATION AID" under the  heading  "2019-20  ESTIMATED  AIDS"  in  the school  aid  computer listing produced by the commissioner in support of the executive budget request for the two thousand nineteen--two thousand twenty school year and entitled "BT192-0" less (B) the amounts set forth for each school district as "FOUNDATION AID" under the heading  "2018-19 BASE YEAR AIDS" in such computer listing.   h.  Foundation  aid  payable  in the two thousand twenty--two thousand twenty-one school year. Notwithstanding any  provision  of  law  to  the contrary,  foundation  aid  payable  in  the  two  thousand  twenty--two thousand twenty-one  school  year  shall  equal  the  apportionment  for foundation aid in the base year.   i. Foundation aid payable in the two thousand twenty-one--two thousand twenty-two  school  year.  Notwithstanding  any  provision of law to the contrary, foundation aid payable in  the  two  thousand  twenty-one--two thousand  twenty-two  school  year  shall  equal  the  sum  of the total foundation aid base computed pursuant to subparagraph (ii) of  paragraph j  of  subdivision  one  of  this  section  plus the greater of the: (i) minimum increase; (ii) phase-in increase; (iii) catch up  increase;  and (iv) the per pupil allocation. For the purposes of this paragraph:  (1)  The  "phase-in  increase"  shall  be  equal to the product of the foundation aid phase-in factor multiplied by the positive difference, if any, of: (i) total foundation  aid  pursuant  to  paragraph  a  of  this subdivision;  less  (ii) the total foundation aid base computed pursuant to paragraph j of subdivision one of this section.  (2) The "foundation aid phase-in factor" shall be equal to the greater of: (i) twenty-six hundred twenty-five  ten-thousandths  (0.2625);  (ii) twenty-seven hundred twenty-eight ten-thousandths (0.2728) for districts with  a  sparsity  count computed pursuant to paragraph r of subdivision one of this section greater than  zero;  (iii)  twenty-seven  hundredths (0.27)  for  small  city  school  districts  pursuant to paragraph jj of subdivision one of this section; (iv) forty-four hundredths (0.44) for a city school district in a city  with  a  population  of  more  than  one hundred twenty-five thousand but less than one hundred fifty thousand as of  the  two  thousand  ten  federal  decennial census; (v) four hundred ninety-five thousandths (0.495) for a city school  district  in  a  city with  a population of more than one hundred fifty thousand but less than two hundred fifty thousand as of the two thousand ten federal  decennial census;  (vi) forty-four hundredths (0.44) for a city school district in a city with a population of more than two  hundred  fifty  thousand  but less  than  one  million  as  of  the two thousand ten federal decennial  census; or (vii) four hundred ninety-five thousandths (0.495) for a city school district in a city having a population of one million or more.  (3)  The  "minimum increase" shall be equal to the product of: (i) the greater  of  two  hundredths  (0.02)  or  three  hundredths  (0.03)  for districts  with  a  sparsity  count  computed pursuant to paragraph r of subdivision one of this section greater than zero;  multiplied  by  (ii) the  total  foundation  aid  base  computed  pursuant  to paragraph j of subdivision one of this section.  (4) The "catch up increase" shall be equal to the positive difference, if any, of: (i)  the  product  of  sixty  hundredths  (0.60)  and  total foundation  aid as computed pursuant to paragraph a of this subdivision; less (ii) the total foundation aid base computed pursuant to paragraph j of subdivision one of this section.  (5) The "per pupil allocation" shall be equal to the product  of:  (i) three  hundred  dollars  ($300); multiplied by (ii) the quotient of: (A) the three-year direct  certification  percentage  computed  pursuant  to subparagraph  four  of  paragraph ii of subdivision one of this section; divided by (B)  four  hundred  seventy-three  thousandths  (0.473);  and further  multiplied  by  (iii) public school district enrollment for the base year as computed pursuant to paragraph n of subdivision one of this section for eligible districts. A district shall be eligible for the per pupil allocation if the combined wealth ratio for total  foundation  aid computed  pursuant  to  subparagraph  two  of paragraph c of subdivision three of this section is less than two fifty-three hundredths (2.53).   5. Public high cost excess cost aid. A school district having a  pupil with  a  disability  of school age for whom the cost, as approved by the commissioner, of appropriate special services or  programs  exceeds  the lesser  of  ten  thousand  dollars  or  four times the expense per pupil without limits shall be entitled to an additional apportionment for each such child computed by multiplying the district's excess cost aid  ratio by  the  amount  by  which  such cost exceeds three times the district's expense per pupil without limits.   a. For the purpose of this subdivision:  (1) Expense per pupil for the purposes of this  subdivision  shall  be not  less  than  two  thousand  dollars and not more than the greater of seven thousand one hundred ten dollars or the statewide average of  such expense  per  pupil.  Such  statewide average expense per pupil shall be computed and rounded to the nearest fifty dollars  by  the  commissioner using  the  expense  and  pupils  as estimated by school districts or as determined by the commissioner for use in determining  the  expense  per pupil of the district pursuant to paragraph f of subdivision one of this section for all districts eligible for aid pursuant to this section. For the  purposes  of calculating such statewide expense per pupil, the data for the city school district of the city of New York shall be  city-wide data.  (2)  The  excess  cost aid ratio shall be computed by subtracting from one the product obtained by multiplying  fifty-one  per  centum  by  the combined  wealth  ratio.  This aid ratio shall be expressed as a decimal carried to three places without rounding, but not less than  twenty-five percent.   b. Notwithstanding section thirty-six hundred nine-a of this part, the apportionment provided for in this subdivision shall be paid pursuant to section thirty-six hundred nine-b of this part.   5-a.  Supplemental  public  excess  cost  aid.  For  the  two thousand seven--two thousand eight school year, a school district having a  pupil with  a  disability  of  school  age  shall be entitled to an additional apportionment computed as follows:    a. Total excess cost amount per pupil shall equal the product  of  the expense  per  pupil computed pursuant to subparagraph one of paragraph a of subdivision five of this section and the excess cost aid ratio, which shall be computed  pursuant  to  subparagraph  two  of  paragraph  a  of subdivision five of this section.   b.  Basic  excess  cost  amount  shall  equal the product of the total excess cost amount per pupil  and  the  resident  weighted  supplemental pupils  with  disabilities  computed  pursuant  to  subparagraph five of paragraph i of subdivision one of this section.   c. Integrated settings excess cost amount shall equal the  product  of the  total  excess  cost  amount  per  pupil and the integrated settings weighted pupils with disabilities computed pursuant to subparagraph  six of paragraph i of subdivision one of this section.   d.  Declassification  support  services  amount.  (1) Declassification support services shall mean services for  teachers  and  pupils  in  the first  year  that  a  pupil  moves from a special education program to a full-time  regular  education  program.  Services  to  pupils  shall  be provided  on  a  regular  basis  and  may include, but not be limited to psychological, social work, speech and language services  and  noncareer counseling  services  provided  by  qualified  professional personnel as defined in regulations of the commissioner.  Services  for  teachers  of such  pupils may include the assistance of teacher aides or consultation with appropriate  personnel.  When  a  committee  on  special  education determines  that  a pupil no longer needs special education services and is ready for a full-time regular education program, such committee shall identify and recommend the appropriate declassification support services for the first year in the regular education program.  (2) The declassification support services amount  shall  be  equal  to fifty  percent  of  the total excess cost amount per pupil multiplied by the number of such pupils in the base year.  (3) Declassification support services shall not  be  eligible  for  an apportionment  pursuant  to  section  nineteen  hundred  fifty  of  this chapter.  (4)  The  commissioner  shall  adopt  regulations  to  implement   the provisions of this paragraph.   e.  Total supplemental public excess cost amount shall be equal to the sum of the basic excess cost aid amount, the integrated settings  excess cost amount, the declassification support services amount and the public high  cost excess cost aid computed pursuant to subdivision five of this section for the current year.   f. The supplemental public excess cost aid base shall  equal  for  the two  thousand  seven--two  thousand  eight  school  year, the amount the school district was eligible to receive in  the  two  thousand  six--two thousand  seven  school  year pursuant to or in lieu of paragraph six of former subdivision nineteen of this section.   g. Supplemental public excess cost aid  shall  equal  the  product  of ninety-one hundredths and the positive difference, if any, of:  (1)  the difference of the total supplemental excess cost amount minus the supplemental public excess cost aid base,  minus  (2)  the  positive difference  of  the district's total foundation aid minus the product of one hundred three percent and the total foundation aid base.   h. Notwithstanding section thirty-six hundred nine-a of this part, the apportionment provided for in this subdivision shall be paid pursuant to section thirty-six hundred nine-b of this part.   For the two thousand eight--two thousand nine school year, each school district shall be entitled to an apportionment equal to the  product  of fifteen  percent  and  the additional apportionment computed pursuant to this subdivision for the two thousand seven--two thousand  eight  school  year.  For  the two thousand nine--two thousand ten through two thousand twenty-one--two thousand twenty-two school years, each  school  district shall  be entitled to an apportionment equal to the amount set forth for such school district as "SUPPLEMENTAL PUB EXCESS COST" under the heading "2008-09  BASE YEAR AIDS" in the school aid computer listing produced by the commissioner in support of the budget for the two thousand nine--two thousand ten school year and entitled "SA0910".   6. Apportionment for capital  outlays  and  debt  service  for  school building  purposes.  Any  apportionment to a school district pursuant to this subdivision shall be based upon base year approved expenditures for capital outlays incurred prior to July first, two thousand one from  its general  fund,  capital fund or reserved funds and current year approved expenditures for debt service, including debt service for refunding bond issues eligible for an apportionment pursuant to  paragraph  g  of  this subdivision  and  lease  or  other  annual payments to the New York city educational construction fund created by article ten of this chapter  or the  city  of  Yonkers  educational construction fund created by article ten-B of this chapter which have been pledged to secure the  payment  of bonds,  notes  or  other  obligations  issued by the fund to finance the construction, acquisition, reconstruction, rehabilitation or improvement of the school portion of combined occupancy structures, or for lease  or other   annual   payments  to  the  New  York  state  urban  development corporation created by chapter one hundred seventy-four of the  laws  of nineteen  hundred sixty-eight, pursuant to agreement between such school district and such corporation relating to the construction, acquisition, reconstruction, rehabilitation or improvement of any school building, or for annual payments to the dormitory authority pursuant  to  any  lease, sublease  or  other  agreement  relating  to the financing, refinancing, acquisition,  design,  construction,   reconstruction,   rehabilitation, improvement,  furnishing  and  equipping  of,  or  otherwise provide for school district capital facilities or school district capital  equipment made  under  the  provisions  of  section  sixteen hundred eighty of the public authorities law, or for annual payments pursuant  to  any  lease, sublease  or  other  agreement  relating  to the financing, refinancing, acquisition,  design,  construction,   reconstruction,   rehabilitation, improvement,  furnishing  and  equipping  of, or otherwise providing for educational facilities of a city school district under the provisions of section sixteen of chapter six hundred five of the laws of two thousand, or for payments,  pursuant  to  any  assignment  authorized  by  section twenty-seven  hundred  ninety-nine-tt  of the public authorities law, of debt  service  in  furtherance  of  funding  the  five-year  educational facilities  capital  plan  of  the  city  of New York school district or related debt service costs and expenses as set forth  in  such  section, for  annual  payments pursuant to any lease, sublease or other agreement relating  to  the  financing,   refinancing,   design,   reconstruction, rehabilitation,  improvement,  furnishing and equipping of, or otherwise providing for projects authorized pursuant to the city of  Syracuse  and the  board  of  education  of  the  city  school district of the city of Syracuse cooperative school  reconstruction  act,  for  annual  payments pursuant  to  any  lease,  sublease  or  other agreement relating to the financing,   refinancing,   design,   reconstruction,    rehabilitation, improvement,  furnishing  and  equipping  of, or otherwise providing for projects authorized pursuant to the city of Rochester and the  board  of education  of  the  city school district of the city of Rochester school facilities modernization program act, for annual  payments  pursuant  to any  lease,  sublease  or  other  agreement  relating  to the financing, refinancing,  design,  construction,   reconstruction,   rehabilitation, improvement,  furnishing  and  equipping  of, or otherwise providing for  projects  authorized  pursuant  to  the  Yonkers  city  school  district facilities  modernization  program  act, or for lease, lease-purchase or other annual payments to another school district or person,  partnership or  corporation  pursuant  to  an agreement made under the provisions of section four hundred three-b, subdivision eight of  section  twenty-five hundred  three,  or  subdivision  six  of  section  twenty-five  hundred fifty-four of this chapter, provided that  the  apportionment  for  such lease  or  other  annual  payments  under the provisions of section four hundred three-b, subdivision eight of section twenty-five hundred three, or subdivision six of section twenty-five  hundred  fifty-four  of  this chapter,  other  than  payments  under  a lease-purchase agreement or an equivalent agreement, shall be based upon approved expenditures  in  the current  year.  Approved  expenditures for capital outlays from a school district's general  fund,  capital  fund  or  reserved  funds  that  are incurred  on  or after July first, two thousand two, and are not aidable pursuant to subdivision six-f of this section, shall be aidable as  debt service under an assumed amortization established pursuant to paragraphs e  and  j  of  this  subdivision. In any such case approved expenditures shall be only for new construction, reconstruction, purchase of existing structures, for site purchase and  improvement,  for  new  garages,  for original  equipment,  furnishings,  machinery,  or  apparatus,  and  for professional fees and other costs incidental  to  such  construction  or reconstruction,  or  purchase  of  existing structures. In the case of a lease or lease-purchase  agreement  entered  pursuant  to  section  four hundred  three-b, subdivision eight of section twenty-five hundred three or subdivision six of section twenty-five  hundred  fifty-four  of  this chapter,  approved  expenditures  for the lease or other annual payments shall not include  the  costs  of  heat,  electricity,  water  or  other utilities  or  the  costs  of  operation  or  maintenance  of the leased facility.  An  apportionment  shall  be  available  pursuant   to   this subdivision   for   construction,   reconstruction,   rehabilitation  or improvement in a building, or portion thereof, being leased by a  school district  only  if  the  lease  is  for  a  term  of  at least ten years subsequent to the date of the general  construction  contract  for  such construction, reconstruction, rehabilitation or improvement. Each school district  shall prepare a five year capital facilities plan, pursuant to regulations developed by the commissioner  for  such  purpose,  provided that in the case of a city school district in a city having a population of  one  million  inhabitants or more, such facilities plan shall comply with the provisions of section  twenty-five  hundred  ninety-p  of  this chapter  and  this  subdivision.  Such  plan  shall  include, but not be limited to, a building inventory,  and  estimated  expense  of  facility needs,  for  new  construction,  additions, alterations, reconstruction, major repairs, energy consumption and maintenance by school building, as appropriate. Such five year plan shall include  a  priority  ranking  of projects and shall be amended if necessary to reflect subsequent on-site evaluations of facilities conducted by state supported contractors.   a.  For  capital  outlays for such purposes first incurred on or after July first,  nineteen  hundred  sixty-one  and  debt  service  for  such purposes  first  incurred  on  or  after  July  first,  nineteen hundred sixty-two, the actual approved expenditures less  the  amount  of  civil defense  aid  received pursuant to the provisions of section thirty-five of chapter seven hundred eighty-four of the  laws  of  nineteen  hundred fifty-one  as  amended  shall  be  allowed for purposes of apportionment under this subdivision but not in excess of the  following  schedule  of cost allowances:  (1)  For new construction and the purchase of existing structures, the cost allowances shall be based upon the rated capacity of  the  building  or  addition and a basic per pupil allowance of up to six thousand three hundred seventy-five dollars  adjusted  monthly  by  a  statewide  index reflecting  changes in the cost of labor and materials since July first, nineteen  hundred  ninety-two, established by the commissioner of labor, modified by an annual county or multi-county labor market composite wage rate, established by the commissioner of labor in consultation with  the commissioner,  for  July  first of the base year, commencing July first, nineteen hundred ninety-seven for general construction contracts awarded on or after July first, nineteen hundred ninety-eight,  indexed  to  the median  of  such  county  or  multi-county rates, but not less than one. Such base allowance shall apply to a building  or  an  addition  housing grades  prekindergarten through six and shall be adjusted for a building or an addition housing grades seven through nine by a factor of one  and four-tenths,  for a building or an addition housing grades seven through twelve by a factor of one and five-tenths, for a  building  or  addition housing special education programs by a factor of two, except that where such  building  or  addition  is  connected to, or such space is located within, a  public  school  facility  housing  programs  for  nondisabled pupils,  as  approved  by  the  commissioner, a factor of three shall be used. Rated capacity of a building or an addition shall be determined by the commissioner based on space standards  and  other  requirements  for building  construction  specified  by  the commissioner.   Such assigned capacity ratings shall include, in addition to those spaces used for the instruction of pupils, those spaces which are used  for  elementary  and secondary  school  libraries,  cafeterias, prekindergarten instructional rooms, teachers' conference rooms, gymnasiums and auditoriums.  For  new construction  projects approved on or after July first, two thousand, by the voters of the school district or by the board of education of a city school district in  a  city  with  more  than  one  hundred  twenty-five thousand inhabitants, and/or the chancellor in a city school district in a  city  having a population of one million or more, such rated capacity for  new  buildings  and  additions  constructed  to  replace   existing buildings  that,  in  the  judgment  of  the commissioner, have not been adequately maintained and have not reached their projected  useful  life shall  be  reduced  by the commissioner by an amount proportional to the remaining unused portion of the useful life of the  existing  buildings, provided however that the commissioner may waive such requirement upon a finding  that  replacement  of  the  existing  building  is necessary to protect the health and safety of students or staff, that  reconstruction and  modernization of the existing building would not adequately address such health and safety problems,  and  that  the  need  to  replace  the building  was not caused by failure to adequately maintain the building. If the commissioner of  labor  resets  the  statewide  index  reflecting changes  in  the costs of labor and materials since July first, nineteen hundred  ninety-two,  the  commissioner  shall  adopt   regulations   to supersede  the  basic  per  pupil  allowance of up to six thousand three hundred seventy-five dollars to the imputed allowance in effect at  that time.  (2)  Where  a  school  district  has  expenditures  for site purchase, grading or improvement of the  site,  original  furnishings,  equipment, machinery or apparatus, or professional fees, or other incidental costs, the  cost  allowances  for new construction and the purchase of existing structures may be increased by the actual expenditures for such purposes but by not more than  the  product  of  the  applicable  cost  allowance established  pursuant  to  subparagraph one of this paragraph and twenty per  centum  for  school   buildings   or   additions   housing   grades prekindergarten  through  six  and  by not more than the product of such cost allowance and  twenty-five  per  centum  for  school  buildings  or  additions  housing  grades seven through twelve and by not more than the product of such cost allowance and twenty-five  per  centum  for  school buildings or additions housing special education programs as approved by the commissioner.  (3) Cost allowances for reconstructing or modernizing structures shall not  exceed  one  hundred  per  centum  of  the  cost allowances for the equivalent new construction  over  the  projected  useful  life  of  the building,  to  be  determined  in accordance with the regulations of the commissioner. Reconstruction projects shall reasonably meet the criteria established for new construction, including but not limited  to  energy, fire, personal safety and space per pupil standards.  (4)  The  commissioner  shall  promulgate  regulations prescribing the methodology for establishing a multi-year cost allowance for the purpose of computation of building aid to school districts and a  procedure  for school  districts  to  appeal  the determination that a building has not been adequately maintained, as required by subparagraphs one  and  three of  this  paragraph. Such methodology shall include the development of a building replacement cost allowance  schedule  for  the  replacement  of major  building systems of a building over its projected useful life and the construction of new buildings and additions for projects  that  have been  approved on or after July first, two thousand by the voters of the school district or by the board of education of a city  school  district in  a  city with more than one hundred twenty-five thousand inhabitants, and/or the chancellor in a city school  district  in  a  city  having  a population  of  one  million  or more. For purposes of this subdivision, "major building systems" shall mean the electrical,  plumbing,  heating, ventilation  and  air conditioning systems, and the roof and other major structural elements of a school building.  (5)   For   costs   relating   to   the   construction,   acquisition, reconstruction  or leases of any school building project conducted by or on behalf of a city school district in a city having a population of one million inhabitants or more, where a general construction  contract  has been  awarded  or a purchase or lease agreement was executed on or after July first, two thousand four, the cost allowance for such project shall include: (a) construction and incidental  costs  where  such  costs  are associated with multistory construction necessitated by substandard site sizes,  site  security costs, difficulties with delivery of construction supplies, increased fire resistence and fire suppression costs, and  (b) site  acquisition,  environmental  remediation  and  building demolition costs,  provided,  however,  that  costs  which  are  eligible  for   an apportionment pursuant to this subparagraph on or before July first, two thousand  six  shall  be  deemed to be debt service for the two thousand five--two thousand six school  year  on  new  bonds  and  capital  notes aidable  in  July  following  the current year pursuant to clause (b) of subparagraph one of paragraph f of this subdivision.   On or before January first, two thousand nine, the commissioner  shall report  to  the  director of the budget, the chair of the senate finance committee and the chair of the assembly ways and means committee on  the projects  which  received  funding  pursuant  to  the provisions of this subparagraph, and the overall implementation of this subparagraph.  (6) Notwithstanding any other provision of law to  the  contrary,  for the  purpose  of  computation  of  building  aid  for  reconstruction or modernizing of no more than eight  projects  pursuant  to  chapter  five hundred  thirty-three  of  the laws of two thousand fourteen, multi-year cost allowances for each project shall be established and  utilized  two times   in  the  first  five-year  period.  Subsequent  multi-year  cost allowances  shall  be  established  no  sooner  than  ten  years   after  establishment of the first maximum cost allowance authorized pursuant to this subparagraph.  (7)  Notwithstanding  any  other provision of law to the contrary, for the purpose of computation of building aid for  three  new  construction projects  and  for the equipping of such projects authorized pursuant to chapter three hundred fifty-five of the laws of  two  thousand  sixteen, multi-year  cost  allowances  for  each project shall be established and utilized two times in the first five-year period. Subsequent  multi-year cost  allowances  shall  be  established  no sooner than ten years after establishment of the first maximum cost allowance authorized pursuant to this subparagraph.  (8) Notwithstanding any other provision of law to  the  contrary,  for the  purpose  of  computation  of  building  aid  for the renovation and equipping of the Syracuse Comprehensive Education and Workforce Training Center high school authorized for operation by the Syracuse city  school district the building aid units assigned to this project shall reflect a building  aid  enrollment  of  one thousand students and multi-year cost allowances for the project shall be established and utilized  two  times in  the  first  five-year  period. Subsequent multi-year cost allowances shall be established no sooner than ten years after establishment of the first maximum cost allowance authorized pursuant to this subparagraph.   * (9) Notwithstanding any other provision of law to the contrary,  for the  purpose  of  computation  of  building  aid  for  reconstruction or modernizing of no more  than  six  projects  pursuant  to  chapter  four hundred  sixteen of the laws of two thousand seven, as amended, enacting the third phase of the city of Rochester school facilities modernization program act, multi-year  cost  allowances  for  each  project  shall  be established  and  utilized  two  times  in  the  first five-year period. Subsequent multi-year cost allowances shall  be  established  no  sooner than  ten  years after establishment of the first maximum cost allowance authorized pursuant to this subparagraph.   * NB There are 2 sbpar (9)'s   * (9) Notwithstanding any other provision of law to the contrary,  for the  purpose  of  computation  of  building  aid  for  reconstruction or modernizing of the STEM at Blodgett middle school, the Delaware  Primary school,  the  Syracuse  Latin  school,  the  Lincoln  middle school, the Roberts Pre-k-8 school,  the  Seymour  Dual  Language  Academy  and  the Webster  elementary  school  pursuant  to  a  chapter of the laws of two thousand twenty-one enacting the third phase of  the  city  of  Syracuse cooperative  school  reconstruction  act, multi-year cost allowances for each project shall be established and utilized two times  in  the  first five-year   period.  Subsequent  multi-year  cost  allowances  shall  be established no sooner than ten years after establishment  of  the  first maximum cost allowance authorized pursuant to this subparagraph.   * NB There are 2 sbpar (9)'s   b.  (1) The apportionment for school building purposes to any district shall be determined by adding the amount of its  current  year  approved expenditures  for lease or other annual payments under the provisions of section four hundred three-b, subdivision eight of  section  twenty-five hundred  three,  or  subdivision  six  of  section  twenty-five  hundred fifty-four of this chapter, other than payments under  a  lease-purchase agreement  or  an  equivalent  agreement, plus the amount of its current year approved expenditures under an  assumed  amortization  for  capital outlays for school building purposes from its general fund, capital fund or  from  a  reserve  fund  to  the  amount of its current year approved expenditures for debt service for such purposes and multiplying the  sum by  its  aid  ratio. Expenditures made for computer equipment, including original purchase and installation of  hardware,  conduit,  wiring,  and  powering  of  hardware  installations  in  computer  classrooms,  or for building or  campuswide  local  area  network  systems  and  in-building elements  of  other  wide area networks, including the original purchase and   installation   of   conduit,  wiring,  and  powering  of  hardware installations, may be included in approved expenditures for building aid pursuant  to  this  paragraph  on  the  approval  of  the   commissioner regardless  of any minimum cost requirement that may be applied to other approved expenditures pursuant to this section. Such equipment  expenses claimed  for  aid  under  this  subdivision shall not be claimed for aid under any other provisions of this chapter.  (2) Additional apportionment for  certain  school  building  projects. (i) Eligibility. All school building projects (a) approved by the voters of  the  school  district or (b) approved by the board of education of a city school district in a city with more than  one  hundred  twenty-five thousand inhabitants, and/or the chancellor in a city school district in a  city having a population of one million or more or (c) in the case of a construction emergency project, approved by the board of education  of any  school district or by the chancellor in a city school district in a city having a population of one million or more, for  projects  approved on or after July first, nineteen hundred ninety-eight, shall be eligible for  an  additional  apportionment  pursuant to this subparagraph to the extent  that  expenditures  for  such  projects  are  otherwise  aidable pursuant  to  this  subdivision,  provided  that where such projects are leases, such projects would only be aidable pursuant to this subdivision following the approval of the voters of the school district  if  entered into  pursuant to section four hundred three-b of the education law, and provided that for all such projects so approved on or after July  first, two  thousand, expenditures directly related to swimming pools shall not be eligible for such additional apportionment, and further provided that for the purposes of this subdivision a  construction  emergency  project shall  mean  a  school  construction  project  approved on or after July first, two thousand, to remediate emergency situations  which  arise  in public  school  buildings  and  threaten  the  health  and/or  safety of building occupants, as  a  result  of  the  unanticipated  discovery  of asbestos  or  other  hazardous  substances during construction work on a school or significant damage caused by a fire, snow  storm,  ice  storm, excessive  rain,  high  wind,  flood or similar catastrophic event which results in the necessity for immediate repair.  (ii) Apportionment. The apportionment pursuant  to  this  subparagraph shall equal the product of such eligible approved expenses determined in accordance  with  the  provisions of clause (i) of this subparagraph and this section and the incentive decimal computed for use in the  year  in which  the  project  was approved. The incentive decimal shall equal the positive remainder resulting when  the  district's  building  aid  ratio selected  pursuant to paragraph c of this subdivision is subtracted from the enhanced building aid ratio. The enhanced building aid  ratio  shall equal  the sum of the building aid ratio selected for use in the current year pursuant to paragraph c of this subdivision and one-tenth, computed to three decimals without rounding, but not more than  (a)  ninety-eight hundredths  for  a  high  need  school  district, as defined pursuant to regulations of  the  commissioner,  for  all  school  building  projects approved  by  the  voters  of  the  school  district  or by the board of education of a city school district in a city with more than one hundred twenty-five thousand inhabitants, and/or the chancellor in a city school district in a city having a population of one million  or  more,  on  or after  July  first, two thousand five, or (b) ninety-five hundredths for any other school building project or  school  district,  nor  less  than one-tenth.    c.   (1)   For  aid  payable  in  the  school  year  nineteen  hundred ninety-three--ninety-four and earlier, any school district  may  compute aid  under  the provisions of this subdivision, or under subdivision six of section thirty-six hundred one-a of this article, using the  building aid ratio computed for use in the current year or the aid ratio computed for   use   in   any   year   commencing   with   the  nineteen  hundred eighty-one--eighty-two school year as computed by the commissioner based on data on file with the education department as of July first, nineteen hundred  ninety-six,  and;  provided  that,  school  districts  who  are eligible  for  aid  under  paragraph  f  of subdivision fourteen of this section may compute aid under the provisions of this  subdivision  using the aid ratio so computed for the reorganized district or the highest of the  aid  ratios  so computed for any of the individual school districts which existed prior to the date of the reorganized school district.  (2)  (a)  For  aid  payable  in  the  school  years  nineteen  hundred ninety-four--ninety-five and thereafter for all school building projects approved  by  the  voters  of  the  school  district  or by the board of education of a city school district in a city with more than one hundred twenty-five thousand inhabitants, and/or the chancellor in a city school district in a city having a population of one million  or  more,  before July  first, two thousand, any school district may compute aid under the provisions of this subdivision using the building aid ratio computed for use in the current year or the aid ratio computed for use  in  any  year commencing  with the nineteen hundred eighty-one--eighty-two school year as such earlier aid ratios are computed by  the  commissioner  based  on data  on  file  with the education department on or before July first of the third school year following the school year in which  aid  is  first payable;  provided that, school districts who are eligible for aid under paragraph f of subdivision fourteen of  this  section  may  compute  aid under the provisions of this subdivision using the aid ratio so computed for  the  reorganized  district  or  the  highest  of  the aid ratios so computed for any of the individual school districts which existed  prior to the date of the reorganized school district.  (b) For aid payable in the school years two thousand--two thousand one and  thereafter  for all school building projects approved by the voters of the school district or by the board of education  of  a  city  school district  in  a  city  with  more  than one hundred twenty-five thousand inhabitants, and/or the chancellor in a city school district in  a  city having  a population of one million or more, on or after July first, two thousand, any school district shall compute aid under the provisions  of this  subdivision  using  the sum of the high-need supplemental building aid ratio, if any, computed pursuant to clause (c) of this  subparagraph and  the  greater  of (i) the building aid ratio computed for use in the current year; or (ii) a building aid ratio equal to  the  difference  of the  aid  ratio that was used or that would have been used to compute an apportionment pursuant to  this  subdivision  in  the  nineteen  hundred ninety-nine--two  thousand  school year as such aid ratio is computed by the commissioner based on data on file with the department on or  before July  first  of the third school year following the school year in which aid is first payable, less one-tenth;  or  (iii)  for  all  such  school building  projects  approved  by the voters of the school district or by the board of education of a city school district in  a  city  with  more than one hundred twenty-five thousand inhabitants, and/or the chancellor in  a  city school district in a city having a population of one million or more, on or after July first, two thousand  and  on  or  before  June thirtieth,  two  thousand  four,  for  any school district for which the pupil wealth ratio is greater than two and  five-tenths  in  the  school year in which such school building project was approved by the voters of  the  school  district  or  by  the  board  of education of a city school district in a city with  more  than  one  hundred  twenty-five  thousand inhabitants,  and/or  the chancellor in a city school district in a city having  a  population of one million or more and for which the alternate pupil wealth ratio is less than eighty-five hundredths  in  such  school year,  and  for all such school building projects approved by the voters of the school district or by the board of education  of  a  city  school district  in  a  city  with  more  than one hundred twenty-five thousand inhabitants, and/or the chancellor in a city school district in  a  city having  a population of one million or more, on or after July first, two thousand five and on or before June thirtieth, two thousand  eight,  for any  school  district  for which the pupil wealth ratio was greater than two and five-tenths in the two thousand--two thousand  one  school  year and for which the alternate pupil wealth ratio was less than eighty-five hundredths  in  the  two  thousand--two  thousand  one  school year, the additional building aid ratio; provided that, school districts  who  are eligible  for  aid  under  paragraph  f  of subdivision fourteen of this section may compute aid under the provisions of this  subdivision  using the  difference  of  the  highest  of the aid ratios so computed for the reorganized district or the highest of the aid ratios  so  computed  for any  of  the individual school districts which existed prior to the date of the reorganized school district less one-tenth.  (c) For aid  payable  in  the  school  years  two  thousand  five--two thousand six and thereafter for all school building projects approved by the voters of the school district or by the board of education of a city school  district  in  a  city  with  more  than  one hundred twenty-five thousand inhabitants, and/or the chancellor in city school district in a city having a population of one million or more, on or after July first, two thousand five, high need school districts, as  defined  pursuant  to regulations of the commissioner, may compute aid under the provisions of this  subdivision  using  the high-need supplemental building aid ratio, which shall be the lesser of (A) the product, computed to three decimals without rounding, of the greater of the  building  aid  ratios  computed pursuant  to subclauses i, ii and iii of clause (b) of this subparagraph multiplied  by  five  percent,  or  (B)  the   positive   remainder   of ninety-eight  one-hundredths less the greater of the building aid ratios computed pursuant to subclauses i, ii and iii  of  clause  (b)  of  this subparagraph.   d.  Additional apportionment of building aid for structural inspection of school buildings. In addition to the foregoing apportionments made to a  school  district  under  the  provisions  of  this  subdivision,  the commissioner is hereby authorized to apportion to any school district an amount in accordance with this subdivision for structural inspections of school  buildings conducted pursuant to sections four hundred nine-d and four  hundred  nine-e  of  this  chapter  and  the  regulations  of  the commissioner   implementing   such   sections.   The   amount   of  such apportionment shall equal the product of the building aid ratio  defined pursuant  to  paragraph  c  of  this subdivision and the actual approved expenses incurred by the district in  the  base  year  for  each  school building  so  inspected by a licensed architect or licensed professional engineer, provided that the  amount  of  such  apportionment  shall  not exceed  the structural inspection aid ceiling. For inspections conducted in  the  nineteen  hundred  ninety-two--ninety-three  school  year,  the structural  inspection  aid  ceiling  shall be ten thousand dollars. For inspections conducted in the nineteen hundred  ninety-three--ninety-four school  year  and  thereafter,  the  inspection aid ceiling shall be ten thousand  dollars  plus  an  amount  computed  by  the  commissioner  in accordance with regulations adopted for such purpose, on the basis of an  index number reflecting changes in the costs of labor and materials from July first, nineteen hundred ninety-three.   e.  (1)    Apportionments   payable   for   the   nineteen   hundred ninety-three--ninety-four through the two thousand one--two thousand two school years to the city school district of the city of  New  York.  (a) For  the  purposes  of calculating the apportionment payable to the city school district of the city of New York pursuant to this subdivision for the nineteen hundred ninety-three--ninety-four through the two  thousand one--two  thousand  two school years, current year approved expenditures for debt service shall mean expenditures for debt service that would  be incurred  during the current year based on an assumed amortization for a period of thirty years of the  total  approved  costs  relating  to  the construction, acquisition, reconstruction, rehabilitation or improvement of  any school building, and based on an assumed rate of annual interest applied to such amortization, both to be established by the commissioner pursuant to this subparagraph.  (b) The commissioner shall establish an  assumed  amortization  for  a period  of  thirty  years  commencing  with  the  date of the award of a general contract by the school construction authority of the city of New York, or by another body or official designated by law, relating to  the construction, acquisition, reconstruction, rehabilitation or improvement of  any  school  building within the city school district of the city of New York. Such assumed amortization  shall  provide  for  equal  monthly payments of principal and interest based on an interest rate established by  the  commissioner  for such purpose for the school year during which such general contract is awarded. Such estimated average  interest  rate and such actual average interest rate shall be expressed as a decimal to five places rounded to the nearest eighth of one-one hundredth.  (c)  By the first day of September of the current year the comptroller of the city of New York shall provide to the commissioner  an  analysis, as  prescribed  by the commissioner, of the actual average interest rate applied to all capital debt incurred by the city of New York and the New York city transitional finance authority for school purposes during  the base  year  and  of  the  estimated average interest rate applied to all capital debt to be incurred by the city of New York  and  the  New  York city  transitional  finance  authority  for  school  purposes during the current year. Upon approval by  the  commissioner  such  actual  average interest  rate  shall  be established as the interest rate applicable to the base year for the purposes of this subparagraph and subparagraph two of this paragraph, and such estimated average  interest  rate  shall  be tentatively  established  as the interest rate applicable to the current year, except that all apportionments of aid payable during  the  current year based on such estimated average interest rate shall be recalculated in  the  following  year  and  adjusted  as  appropriate  based  on  the appropriate  actual  average  interest  rate  then  established  by  the commissioner.  (d)  By  the  first  day  of November, nineteen hundred ninety-six the chancellor of the city school district of the city  of  New  York  shall provide  to  the commissioner an analysis of any outstanding debt of the city of New York which had originally been incurred by such city or  its subdivisions  for  capital  projects  related to school buildings of the city school  district  of  the  city  of  New  York  for  which  general construction  contracts  were  awarded  prior  to  July  first, nineteen hundred eighty-eight. Such analysis shall include  the  total  principal amount  borrowed,  the  total  capital  expenditures  included  in  such principal for capital projects related to school buildings of  the  city school  district  of the city of New York for which general construction contracts  were  awarded  prior  to   July   first,   nineteen   hundred  eighty-eight,  the  ratio  of  such  capital  expenditures to such total principal expressed as a decimal to five places without rounding and the annual principal and interest payment scheduled for each year  remaining in the amortization of such principal as of July first, nineteen hundred ninety-six for all such borrowings reported to the department on the "SA 121  Form  Building Expenses Worksheet, 1995-96 State Aid" bearing a run date of July  tenth,  nineteen  hundred  ninety-five  which  list  shall constitute  the  maximum  principal  outstanding  and  eligible  for aid pursuant to the provisions of this paragraph. Notwithstanding any  other provision  of this subdivision, for aids payable in the nineteen hundred ninety-six--ninety-seven school year and thereafter, the  approved  debt service  included  in  such  principal  and  interest  payments  for the purposes of calculating an apportionment pursuant  to  this  subdivision shall  equal  the  product  of:  (i) five tenths; (ii) the principal and interest payments scheduled for the current year  as  reported  in  such analysis; and (iii) the ratio of such capital expenditures to such total principal as reported in such analysis.  (2)  Apportionments  payable  for  the  two thousand two--two thousand three school year and thereafter to the city school district of the city of New York.  (a) For the purposes of calculating the apportionment payable  to  the city  school  district  of  the  city  of  New  York  pursuant  to  this subdivision for the two thousand two--two thousand three school year and thereafter, current year approved expenditures for  debt  service  shall mean  expenditures  for  debt  service,  including  expenditures for any lease-purchase or other annual payments under a lease-purchase agreement or the equivalent that are eligible for aid under the opening  paragraph of  this  subdivision,  that  would  be incurred during the current year based on:  (i) an assumed amortization to  be  established  by  the  commissioner pursuant  to this subparagraph for a period of thirty years of the total approved   costs   relating   to    the    construction,    acquisition, reconstruction, rehabilitation or improvement of any school building for which  a general construction contract was awarded on or after the first day of July, two thousand two, and  (ii) an assumed amortization to be  established  by  the  commissioner pursuant  to  this  subparagraph of any assumed unpaid principal, or the equivalent amount in the case  of  a  lease-purchase  agreement  or  its equivalent,  remaining  as  of  the  first day of July, two thousand two pursuant to subparagraph one of this paragraph. Each  such  amortization shall  be  based  on  an assumed rate of annual interest applied to such amortization to be established by  the  commissioner  pursuant  to  this subparagraph  and  pursuant  to  clause  (c) of subparagraph one of this paragraph.  (b)(i) For approved costs relating to the  construction,  acquisition, reconstruction, rehabilitation or improvement of any school building for which  a general construction contract was awarded on or after the first day of July, two thousand  two,  the  commissioner  shall  establish  an assumed amortization for a period of thirty years commencing on the date of  receipt  by the commissioner of a certification by the district that such general construction  contract  has  been  awarded  by  the  school construction  authority  of  the city of New York, or by another body or official designated by law, relating to the  construction,  acquisition, reconstruction,  rehabilitation  or  improvement  of any school building within the city school district of the city of New  York.  Such  assumed amortization  shall  provide  for equal semiannual payments of principal and interest based on an interest rate established by  the  commissioner for such purpose for the school year during which such certification was  received.  Such  estimated average interest rate and such actual average interest rate shall be expressed as a decimal to five places rounded  to the nearest eighth of one-one hundredth.  (ii)  For any assumed unpaid principal or the equivalent amount in the case of a lease-purchase agreement or its equivalent,  remaining  as  of the  first day of July, two thousand two pursuant to subparagraph one of this  paragraph,  the  commissioner  shall  establish  a   new   assumed amortization  commencing  on  such  date  for  the unexpired term of the original assumed amortization as of such date. Such assumed amortization shall provide for equal semiannual payments of  principal  and  interest based  on  the  interest  rate  applied  to the original amortization as established by the commissioner pursuant to  subparagraph  one  of  this paragraph. Provided, however, that, notwithstanding any provision of law to  the contrary, for aid payable in the two thousand nine--two thousand ten school year and thereafter, the total apportionment for such current year approved  expenditures  for  debt  service  shall  not  exceed  the estimated  apportionment as computed based on the estimated current year approved expenditures for debt service on file with the commissioner  as of  the  date  upon  which  an  electronic data file was created for the purposes of compliance with paragraph b  of  subdivision  twenty-one  of section  three hundred five of this chapter on November fifteenth of the base year, and the positive remainder, if  any,  of  such  apportionment less  such estimated apportionment shall not be an apportionment payable in the current year, but shall be deemed to be an apportionment  payable for  debt  service  on  new  bonds  and  capital  notes  aidable in July following the current year as defined in clause (b) of subparagraph  one of  paragraph  f  of  this  subdivision.  Such estimate shall be done in consultation with the commissioner.  (3) Apportionments payable to a school district other  than  the  city school  district of the city of New York for any debt service related to projects approved by the commissioner on or after the later of the first day of December, two thousand one or thirty days  after  the  date  upon which  this subparagraph shall have become a law or for any debt service related to projects approved by the  commissioner  prior  to  such  date where  a bond, capital note or bond anticipation note is first issued on or after such date to fund such project or for lease-purchase  or  other annual  payments  under  a  lease-purchase  agreement  or  an equivalent agreement entered into on or after such date that are eligible  for  aid under the opening paragraph of this subdivision.  (a)  For  the  purposes of calculating the apportionments payable to a school district other than the city school district of the city  of  New York  pursuant  to  this  subdivision  for  any  debt service related to projects approved by the commissioner on or after the later of the first day of December, two thousand one or thirty days  after  the  date  upon which this subparagraph shall have become a law, or for any debt service related  to  projects  approved  by  the commissioner prior to such date where a bond, capital note or bond anticipation note is first issued  on or  after  such date to fund such project or for lease-purchase or other annual payments  under  a  lease-purchase  agreement  or  an  equivalent agreement  entered  into  on  or  after  the  later  of the first day of December, two thousand one or thirty days after the date upon which this subparagraph shall have become a law that are eligible for aid under the opening  paragraph  of   this   subdivision,   current   year   approved expenditures  for debt service shall mean debt service or lease-purchase or  other  annual  payments  under  a  lease-purchase  agreement  or  an equivalent  agreement  that  would  be  incurred during the current year based on an assumed amortization to be established by  the  commissioner  pursuant  to  this  subparagraph  of  the  approved  project costs to be financed related to any such approved project, for a period of:  (i) thirty years if the project is for the construction or acquisition of a new school building,  (ii)  twenty  years  if  the  project  is  for  the construction of an addition to a school building or for the reconstruction,  rehabilitation or  improvement  of  a  school  building  for which a period of probable usefulness of twenty or more years is assigned  pursuant  to  the  local finance law, and  (iii)  fifteen  years  if  the  project  is  for  the  reconstruction, rehabilitation or improvement of a school building for which a period of probable usefulness of less than twenty years is  assigned  pursuant  to the local finance law.   Provided,  however,  that, notwithstanding any provision of law to the contrary, for aid payable in the two thousand three--two  thousand  four school  year,  for  any  project  which is eligible for an apportionment pursuant  to  this  subparagraph,  but  which  did  not   yet   have   a certification  that a general construction contract had been awarded for such project by the  district  on  file  with  the  commissioner  as  of February   fifteenth,   two   thousand   three,  such  debt  service  or lease-purchase or other annual payments under a lease-purchase agreement or an equivalent agreement that would be  incurred  during  the  current year  based  on  an  assumed  amortization  to  be  established  by  the commissioner pursuant to this subparagraph of the approved project costs to be financed shall not be current year approved expenditures for  debt service, but shall be deemed to be debt service on new bonds and capital notes  aidable in July following the current year pursuant to clause (b) of subparagraph one of paragraph f of this subdivision.   Provided, however, that, notwithstanding any provision of law  to  the contrary,  for  aid  payable in the two thousand four--two thousand five school year, for any project which  is  eligible  for  an  apportionment pursuant   to   this   subparagraph,  but  which  did  not  yet  have  a certification that a general construction contract had been awarded  for such  project  by  or  on  behalf  of  the  district  on  file  with the commissioner as of February  fifteenth  of  the  base  year,  such  debt service   or   lease-purchase   or   other   annual   payments  under  a lease-purchase agreement  or  an  equivalent  agreement  that  would  be incurred  during the current year based on an assumed amortization to be established by the commissioner pursuant to  this  subparagraph  of  the approved project costs to be financed shall not be current year approved expenditures for debt service, but shall be deemed to be debt service on new  bonds  and capital notes aidable in July following the current year pursuant to clause (b) of  subparagraph  one  of  paragraph  f  of  this subdivision.   Provided,  however,  that, notwithstanding any provision of law to the contrary, for aid payable in the two thousand seven--two thousand  eight school  year  and  thereafter,  for any project which is eligible for an apportionment pursuant to this subparagraph, but which did not yet  have a  certification  that  a general construction contract had been awarded for such project by or on behalf  of  the  district  on  file  with  the commissioner  as  of  the  date  upon  which an electronic data file was created for the purposes of compliance with paragraph b  of  subdivision twenty-one  of  section  three  hundred five of this chapter on November fifteenth of the base year, such debt service or lease-purchase or other annual payments  under  a  lease-purchase  agreement  or  an  equivalent agreement  that  would  be  incurred during the current year based on an assumed amortization to be established by the commissioner  pursuant  to this subparagraph of the approved project costs to be financed shall not  be  current  year  approved  expenditures for debt service, but shall be deemed to be debt service on new bonds and capital notes aidable in July following the current year pursuant to clause (b) of subparagraph one of paragraph f of this subdivision.  (b)   Such   assumed  amortization  for  a  project  approved  by  the commissioner on or after the later of the first  day  of  December,  two thousand  one  or thirty days after the date upon which this subdivision shall have become a law and prior to the first day of July, two thousand eleven or for any debt service  related  to  projects  approved  by  the commissioner  prior  to  such  date  where  a bond, capital note or bond anticipation note is first issued on or after the first day of December, two thousand one to fund such projects,  shall  commence:  (i)  eighteen months  after  such  approval  or  (ii)  on  the  date of receipt by the commissioner  of  a  certification  by  the  district  that  a   general construction contract has been awarded for such project by the district, whichever is later, and such assumed amortization for a project approved by  the  commissioner  on  or  after the first day of July, two thousand eleven shall commence: (iii) eighteen months after such approval or (iv) on the date of receipt by the commissioner of both the final certificate of substantial completion of the project  issued  by  the  architect  or engineer  and the final cost report for such project, whichever is later or (v) upon the effective date of a waiver based on  a  finding  by  the commissioner,  pursuant to a process set forth by the commissioner, that the district is unable to submit  a  final  certificate  of  substantial completion for the project and/or complete the final cost report because of circumstances beyond the control of the district, which shall include but  shall not be limited to the inability of the district to complete a complex project within eighteen months. Such assumed amortization  shall provide for equal semiannual payments of principal and interest based on an  interest  rate  established  pursuant  to  subparagraph five of this paragraph for such  purpose  for  the  school  year  during  which  such certification  is  received. The first installment of obligations issued by the school district in support of such projects may mature not  later than  the  dates established pursuant to sections 21.00 and 22.10 of the local finance law.  (c) Definitions.  For  purposes  of  this  paragraph  and  subdivision thirty-nine  of section sixteen hundred eighty of the public authorities law:  (i) "the state share of a school construction project" shall mean  the product  of:  (A)  the  difference  of  the  total approved cost of such project less the approved cost of such project to be funded pursuant  to subdivision  six-f  of  this  section and subdivisions ten and twelve of section thirty-six hundred forty-one of this article, multiplied by  (B) the  building aid ratio applicable to such project pursuant to paragraph c of this subdivision;  (ii) "the local share of a school construction project" shall mean the difference of the total approved cost of such project, less the sum  of: (A)  the  approved cost of such project to be funded through subdivision six-f of this  section  and  subdivisions  ten  and  twelve  of  section thirty-six hundred forty-one of this article, and (B) the state share of such school construction project;  (iii)  "refinancing  costs attributable to refinancing the state share of  a  school  construction  project   for   purposes   of   retroactive amortization"  shall  mean  the sum of: (A) that portion of the approved fees and other charges of refinancing, as defined in subparagraph one of paragraph  h  of  this  subdivision,  which  are   determined   by   the commissioner  to be reasonable in accordance with guidelines approved by the director of the budget, and which are fixed charges  that  will  not  vary  by the amount of principal and additional principal to be refunded and (B) the product of: (1) the total amount of such approved  fees  and other  charges  of refinancing which are not fixed charges and which are determined  by  the  commissioner  to  be  reasonable in accordance with guidelines  approved  by  the  director  of  the  budget,  and  (2)  the percentage  of  the principal of the refunding bond that is attributable to refinancing of the state  share  of  a  school  construction  project pursuant  to subparagraph four of this paragraph, less (C) the amount of such approved costs included in the principal of a refunding bond issued by the school district or by the dormitory authority of the state of New York  to  refund  obligations  of  the  school   district   subject   to subparagraph  four  of  this paragraph which is necessary to provide for the payment of the principal, redemption premiums, and interest  due  on the  refunded  obligations  of  the  school  district  to  their  stated maturities or if such  bonds  are  to  be  called,  to  the  call  date. Provided,   however,  that  such  expenditures  shall  be  incurred  for refunding bonds issued on or before July first, two  thousand  five  and that   such  expenditures  result  from  the  refunding  of  outstanding obligations  subject  to  an  assumed  amortization  pursuant  to   this subparagraph  for  facilities  which were eligible for building aid, and for which the annual aid  apportionment  payable  in  the  two  thousand two--two  thousand  three  and/or  two thousand three--two thousand four school years for approved expenditures for debt service are subsequently reduced as a result of the application of assumed amortization to unpaid principal outstanding as of July first, two thousand  two,  and  further provided  that  the gross dollar savings over the life of the obligation shall be less than the approved fees and other charges of refinancing as defined in subparagraph one of paragraph h of this subdivision, but only to the extent that such amounts  are  not  otherwise  eligible  for  aid pursuant to this subdivision;  (iv)  "additional  principal  attributable  to the refunding of bonds" shall mean the amount of approved expenses included in the principal  of a  refunding  bond  issued  by  the  school  district,  or issued by the dormitory authority of the state of New York to  refund  obligations  of the  school  district  subject  to  subparagraph four of this paragraph, which is  necessary  to  provide  for  the  payment  of  the  principal, redemption premiums, and interest due on the refunded obligations of the school  district  to  their stated maturities or if such bonds are to be called, to the call date; and  (v) "additional principal attributable to the refunding  of  bonds  to refinance  the state share of a school construction project for purposes of retroactive amortization" shall mean the percentage of the additional principal attributable to the refunding of bonds that  is  necessary  to refinance  the  state share of a school construction project pursuant to subparagraph four of this paragraph.  (4) Apportionments payable for  the  two  thousand  two--two  thousand three  school  year  and  thereafter to a school district other than the city school district of the city  of  New  York  or  a  school  district constituted  pursuant  to  chapter five hundred sixty-six of the laws of nineteen hundred sixty-seven as amended,  for  any  debt  service  still outstanding  as  of the first day of July, two thousand two that has not been subject to an assumed amortization pursuant to  subparagraph  three of this paragraph or for lease-purchase or other annual payments under a lease-purchase  agreement or an equivalent agreement having an unexpired term on such date.  (a) For the purposes of calculating the apportionments  payable  to  a school  district  other than the city school district of the city of New York pursuant to this subdivision for the two thousand two--two thousand  three school year and thereafter for any debt service still  outstanding as  of the first day of July, two thousand two that has not been subject to an assumed  amortization  pursuant  to  subparagraph  three  of  this paragraph  or  for  lease-purchase  or  other  annual  payments  under a lease-purchase agreement or an equivalent agreement having an  unexpired term  on  such date, current year approved expenditures for debt service shall mean debt service or lease-purchase or other annual payments under a lease-purchase agreement or an  equivalent  agreement  that  would  be incurred  during the current year based on an assumed amortization to be established by the commissioner pursuant to this subparagraph of the sum of  (i) any assumed or actual unpaid principal, or the  equivalent  amount in  the  case of a lease-purchase agreement or its equivalent, remaining as of the first day of July, two thousand two pursuant  to  an  existing amortization  or  any unpaid principal of a bond anticipation note as of the first day of July, two thousand two, plus  (ii) the approved expenditures for the refunding  of  bonds  that  are otherwise eligible for an apportionment pursuant to this subdivision, as such expenditures are defined in subparagraph two of paragraph g of this subdivision,  provided that such refunding bonds are issued on or before July first, two thousand five, less the sum  of  the  refinancing  costs attributable  to  refinancing  the  state share of a school construction project for purposes of retroactive  amortization  plus  the  additional principal  attributable  to  the  refunding  of bonds, as such terms are defined in subclauses (iii) and (iv) of clause (c) of subparagraph three of this paragraph, for a period equal to the greater of:  (i) the remaining maximum useful life  of  the  project,  or  projects associated with such obligation, as determined by the commissioner based on data submitted by the school district, or  (ii)  the  remaining  term  of  the  bond,  bond anticipation note, or lease-purchase agreement.  (b)  Such  assumed  amortization  of  any  assumed  or  actual  unpaid principal,  or  the  equivalent  amount  in the case of a lease-purchase agreement or its equivalent, remaining as of the first day of July,  two thousand  two  for  a  project  that  has not been subject to an assumed amortization pursuant to subparagraph three  of  this  paragraph,  shall commence  on  the first day of July, two thousand two, and shall provide for equal semiannual payments of principal  and  interest  based  on  an interest  rate  established by the commissioner for such purpose for the two thousand two--two thousand three school year.  (c) Any school district eligible for an apportionment pursuant to this subparagraph shall be eligible for an additional apportionment equal  to the  sum  of the refinancing costs attributable to refinancing the state share of a school  construction  project  for  purposes  of  retroactive amortization plus the additional principal attributable to the refunding of  bonds  to refinance the state share of a school construction project for purposes of retroactive amortization, as such terms are  defined  in subclauses  (iii)  and  (v)  of clause (c) of subparagraph three of this paragraph.  (d) Any school  district  that  issues  debt  after  July  first,  two thousand  two for the funding of the approved costs of projects eligible for an apportionment pursuant to this subparagraph shall be eligible for an additional apportionment calculated pursuant  to  the  provisions  of this  subdivision,  where  the  assumed amortization shall be based upon such approved costs and the remaining useful life shall be the remaining period over which the apportionments calculated pursuant to  clause  (a) of this subparagraph are to be paid.  (5) (a) Calculation of interest rates for the city school districts of the cities of Buffalo, Rochester, Syracuse and Yonkers. (i) By the first day  of  September of the current year, or by the date prescribed by the commissioner for the two thousand one--two thousand two school year, the chief  fiscal  officer  of  each  of  the  cities of Buffalo, Rochester, Syracuse and Yonkers shall provide to the commissioner an  analysis,  as prescribed  by  the  commissioner,  of  the actual average interest rate applied to all capital debt incurred by  such  city  related  to  school construction  purposes during the base year not including debt issued by the dormitory authority for the benefit of any school  district  and  of the  estimated  average  interest rate applied to all capital debt to be incurred by such city related to school construction purposes during the current year not including debt issued by the  dormitory  authority  for the  benefit  of  any  school  district.  Such  interest  rates shall be expressed as a decimal to five places rounded to the nearest  eighth  of one-one hundredth. Except as otherwise provided in items (ii), (iii) and (iv)  of  this  clause, the interest rate of such city applicable to the base year for the purposes of this  subparagraph  shall  be  the  actual average  interest  rate of such city in the base year, and the estimated average interest rate shall be tentatively established as  the  interest rate  of  such  city  applicable  to  the  current year, except that all apportionments of aid payable during the  current  year  based  on  such estimated  average  interest rate shall be recalculated in the following year and adjusted as appropriate based on the appropriate actual average interest  rate  then  established  pursuant  to  this  clause  provided, however,  that  in  any  year  in  which such city has not incurred debt related to serial bonds or sinking fund bonds  as  defined  in  sections 21.00  and  22.10,  respectively,  of  the local finance law, issued for school construction  purposes,  the  assumed  interest  rate  calculated pursuant  to  clause  (b)  of  this  subparagraph  shall  be tentatively established as the interest rate of such city applicable to the projects approved  by  the  commissioner  in   such   year,   except   that   all apportionments  of aid payable based on such interest rate for each such project shall be recalculated following the submission of a  final  cost report  for  such  project  and  adjusted  as  appropriate  based on the appropriate actual average interest rate applicable to the  debt  issued to  fund  such  project,  and  provided further that where such city has entered into an agreement with the dormitory authority of the  state  of New  York to finance debt related to school construction that is subject to subparagraph four of this paragraph or has entered into an  agreement with the dormitory authority of the state of New York for the purpose of financing  a school construction project that is subject to subparagraph three of this paragraph, the interest rate applicable to the obligations issued by the dormitory authority of the state  of  New  York  for  such purpose  shall be the interest rate established for such city applicable to such debt.  (ii) Notwithstanding the provisions of item (i) of this clause,  where such  city  has  entered  into  an  agreement with the state of New York municipal bond bank  agency  pursuant  to  subdivision  one  of  section twenty-four  hundred  thirty-five-a  of  the  public authorities law and subdivision (b) of section sixteen of chapter six hundred  five  of  the laws  of  two  thousand, or an agreement with the Erie county industrial development agency for projects described in subdivision (b) of  section sixteen  of such chapter six hundred five, to finance school renovation, rehabilitation or reconstruction that is subject to  subparagraph  three of  this  paragraph,  the  lesser  of:  (A)  the  interest rate actually applicable to each series of obligations originally  issued  to  finance each  phase  of project costs approved by the commissioner, by the state  of New York municipal bond bank agency or by the Erie county  industrial development  agency for such purpose (without regard to any refunding of such obligations); or  (B)  the  interest  rate  that  would  have  been applicable  to  each  series of obligations originally issued to finance each phase of project costs approved by the commissioner, by  the  state of  New York municipal bond bank agency (without regard to any refunding of such obligations) if the  project  had  been  financed  through  such agency,  as  certified  to the commissioner by the executive director of the state of New York municipal bond bank agency, shall be the  interest rate  established  for  such city applicable for purposes of calculating the assumed amortization for such approved  project  costs  pursuant  to clause (b) of subparagraph three of this paragraph.   For  projects approved by the commissioner in any school year in which capital debt is incurred by either the state of New York municipal  bond bank  agency  or the Erie county industrial development agency to refund debt related to school renovation, rehabilitation or  reconstruction  of or  on  behalf  of  the  school  district, where such school renovation, rehabilitation or reconstruction qualifies for apportionment pursuant to subparagraph three of this paragraph, by the first day of  September  of the current year, the chief fiscal officer of such city shall provide to the  commissioner an analysis, as prescribed by the commissioner, of the actual average interest rate applied to all  capital  debt  incurred  to finance  or  refund debt related to school renovation, rehabilitation or reconstruction that qualifies for apportionment pursuant to subparagraph three of this paragraph by either the state of New York  municipal  bond bank  agency or the Erie county industrial development agency during the base year and of the estimated average  interest  rate  applied  to  all capital  debt  incurred  to  finance  or  refund  debt related to school renovation,  rehabilitation  or  reconstruction  that  is   subject   to subparagraph  three  of  this  paragraph by either the state of New York municipal bond bank agency or the  Erie  county  industrial  development agency  during  the current year. Such interest rates shall be expressed as a decimal to five places rounded to the  nearest  eighth  of  one-one hundredth.  The  interest  rate  established for such city applicable to projects first approved in such year shall be tentatively established as the interest rate computed pursuant to this clause for the current year, except that all apportionments of aid payable during  the  current  year based  on  such estimated average interest rate shall be recalculated in the following year and adjusted as appropriate based on the  appropriate actual  average  interest  rate then established pursuant to this clause and shall be the interest rate established for such city applicable  for purposes  of  calculating  the  assumed  amortization  for project costs approved during the current year pursuant to clause (b) of  subparagraph three of this paragraph.  (iii) Notwithstanding the provisions of item (i) of this clause, where such  city  has  entered  into  an  agreement with the state of New York municipal bond bank  agency  pursuant  to  subdivision  one  of  section twenty-four  hundred  thirty-five-a  of  the  public authorities law and subdivision (a) of section fourteen of the  city  of  Syracuse  and  the board  of  education of the city school district of the city of Syracuse cooperative school reconstruction act, or an agreement with the city  of Syracuse  industrial development agency for projects authorized pursuant to the city of Syracuse and the board of education of  the  city  school district  of the city of Syracuse cooperative school reconstruction act, to finance school rehabilitation or reconstruction that  is  subject  to subparagraph  three  of  this  paragraph,  the  lesser  of:  (A) the net interest cost as defined by the commissioner, applicable to each  series of obligations originally issued by the state of New York municipal bond  bank  agency  or  the city of Syracuse industrial development agency for such purpose, without regard to any refunding of  such  obligations;  or (B)  such  net  interest cost, as defined by the commissioner that would have  been applicable to each series of obligations originally issued to finance each phase of project costs approved by the commissioner, by the state of New York municipal bond bank  agency,  without  regard  to  any refunding  of such obligations, if the project had been financed through such agency, as certified to the commissioner by the executive  director of  the  state  of  New  York  municipal  bond bank agency, shall be the interest rate established for  such  city  applicable  for  purposes  of calculating  the  assumed  amortization  for such approved project costs pursuant to clause (b) of subparagraph three of this paragraph.   For projects approved by the commissioner in any school year in  which capital  debt is incurred by either the state of New York municipal bond bank agency or the city of Syracuse  industrial  development  agency  to refund   debt   related   to   school   renovation,   rehabilitation  or reconstruction of or on behalf of the school district, where such school renovation, rehabilitation or reconstruction qualifies for apportionment pursuant to subparagraph three of this paragraph, by the  first  day  of September  of  the  current  year, the chief fiscal officer of such city shall provide to the commissioner an  analysis,  as  prescribed  by  the commissioner, of the actual average interest rate applied to all capital debt  incurred  to  finance or refund debt related to school renovation, rehabilitation  or  reconstruction  that  qualifies  for   apportionment pursuant  to subparagraph three of this paragraph by either the state of New York municipal bond bank agency or the city of  Syracuse  industrial development  agency  during  the  base year and of the estimated average interest rate applied to all capital debt incurred to finance or  refund debt related to school renovation, rehabilitation or reconstruction that is  subject  to subparagraph three of this paragraph by either the state of New  York  municipal  bond  bank  agency  or  the  city  of  Syracuse industrial  development  agency  during  the current year. Such interest rates shall be expressed as a decimal to  five  places  rounded  to  the nearest  eighth  of one-one hundredth. The interest rate established for such city applicable to projects first approved in such  year  shall  be tentatively  established  as the interest rate computed pursuant to this clause for the current year,  except  that  all  apportionments  of  aid payable during the current year based on such estimated average interest rate  shall  be  recalculated  in  the  following  year  and adjusted as appropriate based on the appropriate actual average interest  rate  then established  pursuant  to  this  clause  and  shall be the interest rate established for such city applicable for  purposes  of  calculating  the assumed  amortization for project costs approved during the current year pursuant to clause (b) of subparagraph three of this paragraph.  (iv) Notwithstanding the provisions of item (i) of this clause,  where such city or city school district has entered into an agreement with the county   of  Monroe  industrial  development  agency  or  the  dormitory authority of the state of New York, for projects authorized pursuant  to the  city  of  Rochester  and  the board of education of the city school district of  the  city  of  Rochester  school  facilities  modernization program  act,  to  finance  debt  related  to  school  rehabilitation or reconstruction that is subject to subparagraph three of this  paragraph, the   lesser   of:  (A)  the  net  interest  cost,  as  defined  by  the commissioner,  that  would  have  been  applicable  to  bonds  or   bond anticipation notes issued by the county of Monroe industrial development agency  if  the  project had been authorized to be financed and had been financed through such entity, as certified to the  commissioner  by  the executive  director  of  the  county  of  Monroe  industrial development  agency; or (B) such net interest cost, as defined by  the  commissioner, that  would  have  been  applicable  to bonds or bond anticipation notes issued by the state of New York dormitory authority if the  project  had been  authorized  to  be  financed  and  had  been financed through such entity, as certified to the commissioner by the  executive  director  of the  state  of  New  York dormitory authority shall be the interest rate established for such city applicable to such debt.  (v) Notwithstanding the provisions of item (i) of this  clause,  where such city or city school district has entered into an agreement with the state of New York municipal bond bank agency pursuant to subdivision one of  section  twenty four hundred thirty-five-a of the public authorities law and section sixteen  of  the  Yonkers  city  school  district  joint schools  construction  and  modernization  act, or an agreement with the city of Yonkers industrial development agency  for  projects  authorized pursuant  to the Yonkers city school district joint schools construction and modernization act, to finance debt related to school  rehabilitation or  reconstruction  of  school  buildings  or construction of new school buildings that is subject to subparagraph three of this  paragraph,  the lesser  of:  (A)  the net interest cost, as defined by the commissioner, applicable to the obligations issued by the state of New York  municipal bond  bank  agency  or the city of Yonkers industrial development agency for such purpose; or (B) such net  interest  cost,  as  defined  by  the commissioner,  that  would  have  been applicable to bonds issued by the state of New York municipal bond bank agency if  the  project  had  been authorized  to be financed and had been financed through such entity, as certified to the commissioner by the executive director of the state  of New  York  municipal  bond  bank  agency,  shall  be  the  interest rate established for such city applicable to such debt.  (b) Calculation of interest rates for school districts other than  the city  school  districts  of  the cities of Buffalo, Rochester, Syracuse, Yonkers and New York. By the first day of September of the current year, or by the date prescribed by  the  commissioner  for  the  two  thousand one--two  thousand two school year, each school district, other than the city school districts of the cities  of  Buffalo,  Rochester,  Syracuse, Yonkers  and  New  York,  shall  provide to the commissioner in a format prescribed by the commissioner  such  information  as  the  commissioner shall  require  for  all  capital  debt incurred by such school district during  the  preceding  school  year  relating  to   the   construction, acquisition, reconstruction, rehabilitation or improvement of any school building, not including debt issued by the dormitory authority. Based on such   reported  amortizations  and  a  methodology  prescribed  by  the commissioner in regulations, the commissioner shall compute  an  assumed interest rate that shall equal the average of the interest rates applied to  all  such  debt issued during the preceding school year. The assumed interest rate shall be tentatively established as the interest  rate  of each  such  school  district  applicable  to  the  current  year for the purposes of this subparagraph and shall be expressed  as  a  decimal  to five  places  rounded  to the nearest eighth of one-one hundredth except that all apportionments of aid payable during the current year based  on such  assumed  interest rate shall be recalculated in the following year and adjusted as appropriate based on the  appropriate  assumed  interest rate  then  established pursuant to this clause, provided, however, that where such school district  has  entered  into  an  agreement  with  the dormitory authority of the state of New York to refinance debt issued by such  school  district  that  is  subject  to  subparagraph four of this paragraph or has entered into an agreement with the dormitory  authority of  the  state  of  New  York  for  the  purpose  of  financing a school construction project that is  subject  to  subparagraph  three  of  this  paragraph, the interest rate applicable to the obligations issued by the dormitory  authority  of the state of New York for such purpose shall be the interest rate established for each such school  district  applicable to such debt.  (c)  At  the  end  of each ten year segment of an assumed amortization established pursuant to  subparagraphs  two,  three  and  four  of  this paragraph,  or  in  the  two  thousand  seventeen--two thousand eighteen school year in the case of assumed amortizations whose ten year  segment ends  prior  to  such  school  year,  the  commissioner shall revise the remaining scheduled semiannual payments of the outstanding principal and interest of  such  assumed  amortization,  other  than  the  outstanding principal  and  interest  of  refunding  bonds  where  the  district can demonstrate to the commissioner that it is precluded by state or federal law, rule or regulation from refinancing such outstanding principal  and interest, based on the interest rates applicable for the current year if the  difference  of  the  interest  rate upon which the existing assumed amortization is based  minus  such  interest  rate  applicable  for  the current  year  is  equal  to  or  greater  than  one  quarter of one-one hundredth. Provided however, in the case of assumed  amortization  whose ten year segment ended prior to the two thousand seventeen--two thousand eighteen  school  year  the  next  ten  year  segment shall be deemed to commence with the two thousand seventeen--two thousand  eighteen  school year.  The  department shall notify school districts of projects subject to the provisions of this clause by no later than  December  first  next preceding the school year in which the assumed amortization is scheduled to be revised pursuant to this clause.  (d) Notwithstanding any other law, rule or regulation to the contrary, any  interest  rate  calculated  under  this subdivision shall take into account any  federal  subsidy  payments  made  or  to  be  made  to  the applicable school district or an issuer on behalf of the school district under the terms of a federally authorized debt instrument which have the effect  of  reducing  the  actual  interest costs incurred by the school district or an issuer on behalf of the school district over the life  of such  capital  debt,  irrespective  of  any  federal government right of set-off.  (6) Notwithstanding any other provisions of this  paragraph,  where  a school  district can demonstrate to the satisfaction of the commissioner extenuating circumstances that a waiver is  warranted  for  an  existing amortization  or  an  existing  lease-purchase  agreement  or equivalent agreement  as  of  the  first  day  of  July,  two  thousand  two,   the commissioner  may  consult  with the dormitory authority of the state of New York and may grant a waiver consistent with guidelines developed  in consultation  with the director of the division of the budget and shared with the chairs of the senate finance committee and  the  assembly  ways and means committee, to make adjustments, including, but not limited to: (i)  the  period  of  assumed  amortization  to  equal the period of the existing  amortization,  (ii)  the  interest  rate   applied   to   such amortization  to  equal  the actual average interest rate applied to the existing amortization, and/or (iii) the annual assumed payments of  debt service to equal the aidable payments of debt service under the existing amortization  and  provided  further  that  where  a school district can demonstrate to the commissioner that it is precluded by state or federal law, rule or regulation from refinancing such outstanding principal  and interest, clause (iii) of this subparagraph shall apply.  (7) For aid payable in the two thousand two--two thousand three school year,  school districts shall provide, on or before the fifteenth day of January, two thousand two, such data  as  the  commissioner  shall  deem necessary   to   estimate   the   apportionment  payable  under  assumed  amortization pursuant to subparagraph four of this  paragraph,  in  such form  as  the  commissioner shall determine. Such data shall be provided for each project for which the district will make a debt service payment that  is aidable pursuant to this subdivision in the current school year and for each project for which such district  expects  to  make  a  debt service payment that will be aidable pursuant to this subdivision in the following school year.  (8)  Notwithstanding  any  other provision of the law to the contrary, where, during the period of assumed amortization relating to  a  project for  the  construction,  acquisition,  reconstruction, rehabilitation or improvement of a  school  building,  the  school  building  is  sold  or ownership  is  otherwise  transferred to an entity other than the school district or city and such transfer results in  the  building  no  longer being  operated  by  the  school  district  as  a  public  elementary or secondary school that is not independent  or  autonomous,  the  district shall,  within  sixty  days  of  the  transfer  of ownership, notify the commissioner of such sale or transfer, and shall provide such additional information about the sale or transfer as the commissioner may  require, in  a  form  prescribed  by the commissioner, and the commissioner shall re-compute the building aid, if any, payable for such  project  pursuant to  this  subparagraph,  except  to the extent such re-computation would conflict  with  the   provisions   of   section   twenty-seven   hundred ninety-nine-tt  of  the  public  authorities law. The commissioner shall deduct the revenues received by the school district or city as a  result of such sale or transfer from the approved total project cost and, based on  such adjusted project cost, establish a new assumed amortization for the remaining useful life of the project under the applicable provisions of this paragraph.   f. (1) As used in this subdivision and in section  thirty-six  hundred nine-a of this article the following terms shall be defined as follows:  (a) "Debt service on bond anticipation notes aidable in July following the  current year" shall mean current year debt service expenditures for bond anticipation notes issued in the current school year.  (b) "Debt service on new bonds  and  capital  notes  aidable  in  July following  the  current  year"  shall  mean  current  year  debt service expenditures for bonds and/or capital notes issued in the current school year.  (2) Notwithstanding any inconsistent provisions of  this  subdivision, the  amount  of  current  year approved expenditure for debt service for bond anticipation notes and for bonds and capital  notes  issued  during the current year for school building purposes pursuant to paragraph b of this  subdivision  shall  not  be  greater  than  the  estimate  of such expenditures as reported to the commissioner by the school  district  on or before November fifteenth of the current year. For aid payable in the nineteen  hundred  ninety-six--ninety-seven  school year and thereafter, any excess of  actual  expenditures  for  such  debt  service  for  bond anticipation  notes and such bonds or capital notes incurred in the base year, within the limitations imposed pursuant to  paragraph  i  of  this subdivision, over such estimate of base year expenditures as reported to the  commissioner by the school district on or before November fifteenth of the base year shall be considered approved expenditures for lease  or other  annual  payments  under  the  provisions  of section four hundred three-b, subdivision eight of  section  twenty-five  hundred  three,  or subdivision  six  of  section  twenty-five  hundred  fifty-four  of this chapter, other than payments under  a  lease-purchase  agreement  or  an equivalent agreement, for school building purposes.  (3)  (a)  For  the  purposes  of this subparagraph the following terms shall be defined as follows:  (i) "First issue date"  shall  mean  the  date  on  which  the  school district issued an initial obligation in the form of a bond anticipation note,  a bond or a capital note for the purpose of financing one or more approved building projects for which a combined annual claim of  aidable debt service as defined in regulations of the commissioner, is submitted to the commissioner.  (ii)  "First  contract  date"  shall  mean  the date by which: (A) the school  district  certifies  to  the  commissioner   that   construction activities  related  to  the  erection,  construction, reconstruction or alteration of a school building have commenced, or that the purchase  of a  school  building  has  been  made  under  one or more of the approved building projects included in a combined annual claim  of  aidable  debt service;  and  (B)  that  one  or  more  payments  for such construction activities or purchase, including incidental costs have been made by the school district in a total amount equal to or greater than  ten  percent of  the  principal value upon which the combined annual claim of aidable debt service is based. Such certification shall be in a form  and  of  a content as prescribed by the commissioner.  (iii)  "Principal  value" shall mean the sum of the original principal amounts of all obligations issued by the school district for the purpose of financing one or more approved building projects for which a combined annual claim of aidable debt service is submitted to  the  commissioner, less any such principal that has been refinanced.  (iv)  "Approved  project  cost" shall mean the sum of approved project costs of all approved building projects  for  which  a  combined  annual claim of aidable debt service is submitted to the commissioner.  (v)  "Final  redemption  date" shall mean the date by which the school district will have repaid all principal  borrowed  for  the  purpose  of financing  one  or  more approved building projects for which a combined annual claim of aidable debt service is submitted to the commissioner.  (b) For aids payable in the  two  thousand--two  thousand  one  school year,  and  thereafter,  notwithstanding  any inconsistent provisions of this subdivision, except for any project to which paragraph  e  of  this subdivision applies, the amount of approved expenditures incurred during the  current  school  year for debt service for bond anticipation notes, bonds and capital notes having a related first issue date  on  or  after July  first,  two  thousand  shall  equal  the  product  of  the  actual expenditures incurred during the current school year  for  debt  service for  each  such  bond  anticipation note, bond or capital note, less any accrued  interest  or  premiums  received  by  the  district,  and   the applicable bond percent.  (c)  The  applicable bond percent shall equal: (i) the quotient of the approved project cost for contracts awarded on or before June  thirtieth of  the  current  school year divided by the principal value, or (ii) if the first issue date is  more  than  ninety  days  prior  to  the  first contract  date, the product of: (A) one minus the quotient of the number of days elapsed between the first issue date and the first contract date divided by the number of days elapsed between the first issue  date  and the  final  redemption date and (B) the quotient of the approved project cost for contracts awarded on or before June thirtieth  of  the  current school  year  divided  by  the  principal  value, provided that, if upon review of documentation submitted by a school district the  commissioner determines that the debt was issued by a city having a population of one hundred  twenty-five  thousand  or  more,  as  part of a mixed borrowing including both school purposes and other municipal purposes or,  that  a school  district,  due  to circumstances beyond its control, issued bond anticipation notes, bonds or capital notes more than ninety  days  prior to  the first contract date, the commissioner may compute the applicable  bond percent pursuant to item (i) of this clause.  The  applicable  bond percent shall be expressed as a decimal to five places without rounding.   g.  Eligibility  criteria  for  aid  for refunding of bonds. (1) To be eligible for any apportionment of aid pursuant to this  subdivision  for approved  expenditures  for  the  refunding of bonds to refinance school construction, reconstruction or purchase of existing structures  or  for expenditures  incidental  to  such  refunding  of  bonds  the  following requirements shall be met:  (i) the refunding shall be in accordance with  section  90.10  of  the local finance law;  (ii)  the  bonds  to be refunded shall have been issued exclusively to finance school construction,  reconstruction  or  purchase  of  existing structures;  (iii)  the  issuance  of refunding bonds shall result in a net present value savings to both the  school  district  and  the  state,  provided, however,  that  the gross dollar savings over the life of the bond shall exceed the approved fees and other charges of refinancing as defined  in subparagraph  one of paragraph h of this subdivision, except in the case of the refunding of bonds with unpaid principal outstanding  as  of  the first  day  of  July,  two  thousand two subject to assumed amortization pursuant to subparagraph four of paragraph e of  this  subdivision,  for facilities  eligible  for  building  aid,  and  for which the annual aid apportionment payable in the two thousand two--two  thousand  three  and two   thousand  three--two  thousand  four  school  years  for  approved expenditures for debt service are subsequently reduced as  a  result  of the application of assumed amortization to such unpaid principal; and  (iv)  for any refunding of bonds for which a refunding bond resolution is approved after April first, nineteen hundred ninety-four,  the  board of  education or trustees shall certify that the intention of the school district to accept  proposals  for  the  refunding  of  bonds  has  been announced  in at least one regular public meeting of such board and that all such proposals received have  been  discussed  in  a  second  public meeting  of  the  board  held  no  sooner  than fourteen days after such announcement.  (2) For the purposes of subparagraph three of this paragraph, approved expenditures for the refunding of bonds shall mean any  amount  included in the principal of the refunding bond issue of a school district, or of the  dormitory  authority of the state of New York to refund obligations of a school district for purposes of subparagraph four of paragraph e of this subdivision, that represents the unmatured interest on the bonds to be refunded to and including either the date or dates such bonds were to mature  or  the  date  or  dates  set  for  redemption  prior  to  their maturities,  plus  the redemption premiums, if any, payable on the bonds to be refunded on the redemption date or dates, plus the  approved  fees and  other  charges  of  refinancing  as  defined in subparagraph one of paragraph h of this subdivision.  (3) Approved expenditures for the refunding of  bonds  as  defined  in subparagraph   two   of  this  paragraph  shall  be  excluded  from  the calculation of any ratio of allowable expense to principal that  may  be used to determine approved debt service expense.   h.  Additional  apportionment  of  building  aid for approved fees and other charges and expenses related to the issuance of refinancing bonds. (1) For the purposes of this subdivision approved fees and other charges of refinancing shall include the costs and expenses  incidental  to  the issuance  of  refunding  bonds by a school district, or by the dormitory authority of the state of New York to refund  obligations  of  a  school district  for  purposes  of  subparagraph  four  of  paragraph e of this subdivision,  which  are  eligible  for  an  apportionment  pursuant  to  paragraph  g  of  this  subdivision, the costs of the development of the refunding financial plan and of executing and performing the  terms  and conditions of the escrow contract and all fees and charges of the escrow holders.  (2)  Notwithstanding  any inconsistent provisions of this subdivision, school districts shall also be eligible for an apportionment pursuant to this subdivision in an amount equal to the product of the aid ratio used for building aid in the current year as defined in paragraph c  of  this subdivision  and  the  base  year  approved  fees  and  other charges of refinancing as defined in subparagraph one of this paragraph,  but  only to  the extent such costs and expenses are not paid from the proceeds of the refunding bonds and are not otherwise eligible for aid  pursuant  to this subdivision, provided however, that in the case of the refunding of bonds  subject  to an assumed amortization pursuant to subparagraph four of paragraph e of this subdivision for facilities  which  were  eligible for  building  aid,  provided that such refunding bonds are issued on or before the first day of July, two thousand five and for which the annual aid apportionment payable in the two thousand  two--two  thousand  three and/or  two  thousand three--two thousand four school years for approved expenditures for debt service are subsequently reduced as  a  result  of the  application of assumed amortization to unpaid principal outstanding as of July first, two thousand two, and further provided that the  gross dollar savings over the life of the bond shall be less than the approved fees  and other charges of refinancing as defined in subparagraph one of this paragraph, such apportionment shall be  equal  to  such  base  year approved  fees  and other charges of refinancing, but only to the extent such costs and expenses are not paid from the proceeds of the  refunding bonds   and  are  not  otherwise  eligible  for  aid  pursuant  to  this subdivision.   i. Approved expenditures  for  debt  service.  (1)  Bond  anticipation notes.    Except  as  otherwise  provided  in  subparagraph four of this paragraph, for purposes of the apportionment payable  pursuant  to  this subdivision in the nineteen hundred ninety-six--ninety-seven school year and  thereafter  to  a  school  district  other  than to the city school district of the city of New  York,  except  for  any  project  to  which paragraph  e of this subdivision applies, approved expenditures for debt service  on  bond  anticipation  notes  relating  to  the  construction, acquisition, reconstruction, rehabilitation or improvement of any school building,  including  but  not  limited  to  the  balance  of  principal outstanding as of July first,  nineteen  hundred  ninety-six  which  was funded  during  the nineteen hundred ninety-five--ninety-six school year from proceeds of the  sale  of  bond  anticipation  notes  by  a  school district,  shall  mean  actual  approved  expenditures for principal and interest related to the  financing  of  a  school  construction  project through bond anticipation notes; except that:  (i)  such expenditures shall not include expenditures for principal on such notes during the first twenty-three months following  the  original issuance of such notes; and  (ii) such expenditures shall not include expenditures for principal or interest  on  bond  anticipation  notes  issued  or  reissued  after the issuance of a certificate of substantial completion for such project, or expenditures for principal made during the school year in excess of  the minimum principal payment required under the local finance law.  (2)  Bonds  and  capital  notes. (i) For purposes of the apportionment payable  pursuant  to  this  subdivision   in   the   nineteen   hundred ninety-six--ninety-seven school year and thereafter to a school district other than to the city school district of the city of New York, approved expenditures  for  debt  service  on  bonds, capital notes and any other  long-term local obligations relating to the  construction,  acquisition, reconstruction,  rehabilitation  or  improvement of any school building, shall mean actual  approved  expenditures  for  principal  and  interest related  to  the financing of a school construction project through such local obligations except as provided pursuant to  clause  (ii)  of  this subparagraph  or  subparagraph  four of this paragraph or paragraph e of this subdivision; provided that, to be eligible for aid on debt  service pursuant  to  this subdivision, such bonds, capital notes or other local obligations  issued  on  or  after  August   first,   nineteen   hundred ninety-six, or, in the case of a small city school district, on or after November  fifteenth,  nineteen  hundred  ninety-six,  shall  provide for substantially level debt service or principal as defined in paragraph  d of section 21.00 of the local finance law; and  (A)  be  amortized  for  a  period  of  not  less  than fifteen years, including any period of amortization on related bond anticipation notes, in the case of local obligations issued to finance new construction  and the purchase of existing structures; or  (B)  be  amortized  for a period of not less than ten years, including any period of amortization on related bond anticipation  notes,  in  the case   of  local  obligations  issued  to  finance  the  reconstruction, rehabilitation or improvement of existing school buildings.  (ii) Notwithstanding any inconsistent provisions of this  clause,  any actual  principal  or interest expenditures related to the issuance of a local obligation to finance new construction for a  term  of  less  than fifteen  years  or  reconstruction for a term of less than ten years, as specified in clause (i) of this subparagraph, shall not be used  in  the calculation  of  the apportionment payable pursuant to this subdivision, provided, however, that aidable approved expenditures for  debt  service shall  be  calculated  pursuant  to  the  provisions  of this clause, as follows:  (A) for new construction and  the  purchase  of  existing  structures, current   year   approved  expenditures  for  debt  service  shall  mean expenditures for principal and interest expense that would  be  incurred during the current year based on an assumed amortization for a period of fifteen years, or the actual term of the obligation issued by the school district,  whichever  is  greater,  of  any outstanding principal and/or principal payments not previously aided at the  time  of  issue  of  the obligation  that represents costs approved by the commissioner including any period of amortization on  related  bond  anticipation  notes.  Such assumed  amortization  shall  commence  with  the date of the award of a general contract by the school district for  such  new  construction  or purchase,  the  date  the district was placed on assumed amortization by the commissioner, or the  date  upon  which  the  district  selected  an assumed  amortization  pursuant  to subparagraph four of this paragraph, whichever shall last occur, and shall be based on  an  assumed  rate  of annual  interest  applied  to  such  amortization,  as determined by the commissioner pursuant to subparagraph three of this  paragraph  for  the month in which a general contract is awarded for such project; and  (B)  for  reconstruction,  rehabilitation  or  improvement of existing school buildings, current year approved expenditures  for  debt  service shall mean expenditures for principal and interest expense that would be incurred  during the current year based on an assumed amortization for a period of ten years, or the actual term of the obligation issued by  the school  district,  whichever  is  greater,  of any outstanding principal and/or principal payments not previously  aided  that  represents  costs approved  by  the  commissioner  including any period of amortization on related  bond  anticipation  notes.  Such  assumed  amortization   shall commence  with the date of the award of a general contract by the school  district for such new construction or purchase, the  date  the  district was  placed on actual amortization by the commissioner, or the date upon which  the  district  selected  an  assumed  amortization  pursuant   to subparagraph  four  of  this  paragraph, whichever shall last occur, and shall be based on an assumed rate of annual  interest  applied  to  such amortization, as determined by the commissioner pursuant to subparagraph three  of  this  paragraph  for the month in which a general contract is awarded for such project.  (3) By the fifteenth day of each month, beginning on August fifteenth, nineteen  hundred  ninety-six,  the  commissioner  shall  determine  the prevailing  interest  rate for the preceding month based on a nationally recognized and accepted index of municipal bond yields reported for such preceding month, in accordance with  a  methodology  prescribed  by  the commissioner and approved by the director of the budget.  (4)  Notwithstanding  any  other  provision  of  this paragraph to the contrary, in the case of projects eligible for an apportionment pursuant to subparagraph one  of  this  paragraph  during  the  nineteen  hundred ninety-six--ninety-seven  school year, and projects of small city school districts whether or not eligible for such an apportionment during  such school  year,  for  the purpose of the apportionment payable pursuant to this subdivision  or  subdivision  six-b  of  this  section  during  the nineteen  hundred ninety-six--ninety-seven school year and thereafter to a school district other than to the city school district of the city  of New   York,   for   the   construction,   acquisition,   reconstruction, rehabilitation or improvement of a school building, such school district shall have the option of  selecting  to  receive  aid  based  on  actual expenditures  pursuant to subparagraph one or clause (i) of subparagraph two of this paragraph; or based on an assumed amortization  pursuant  to clause  (ii) of subparagraph two of such paragraph. Such selection shall be made on or before  the  time  of  submission  of  a  project  to  the commissioner  for final approval or November fifteenth, nineteen hundred ninety-seven, whichever shall occur later. Provided, however,  any  such school  district  selecting  to receive aid based on actual expenditures pursuant to subparagraph one or clause (i) of subparagraph two  of  this paragraph,  but  not  meeting all requirements of such provisions, shall have their aid for debt service computed under an  assumed  amortization pursuant  to  clause  (ii)  of  subparagraph  two of this paragraph, and provided  further  that  any  adjustments  resulting  from  a   required computation  under  clause  (ii)  of  subparagraph two of this paragraph shall apply to the next payment due for such project.  (5) Notwithstanding any inconsistent provisions of this paragraph, for the  purpose  of  calculating  an   apportionment   pursuant   to   this subdivision:  (i)   current  approved  expenditures  for  debt  service  for  energy performance contracts authorized pursuant to section 9-103 of the energy law shall mean approved debt service incurred by a school district under such contract during the current school year related to the financing of such  construction,  acquisition,  reconstruction,   rehabilitation   or improvement  of  any  school  building,  provided that as a condition of eligibility for aid:   A. The amortization period shall not exceed the  term  of  the  energy performance contract.   B.  Any  state  building  aid  attributable  to  such project shall be excluded in determining the cost savings under  the  energy  performance contract.   C.  The  energy  performance  contractor  shall  guarantee recovery of contract costs from energy  savings  realized  by  the  school  district  during  the  term  of  the  energy performance contract, which shall not exceed eighteen years.  (ii)  notwithstanding  any  inconsistent provisions of this paragraph, for aid payable in the two thousand two--two thousand three school  year and  thereafter,  approved  expenditures  for  debt  service  for energy performance contracts shall  be  based  on  assumed  amortization  where required by paragraph e of this subdivision.  (iii)  current  year  approved  expenditures  for debt service for the purchase of computer equipment shall mean expenditures for principal and interest expense incurred by a school district during the  current  year for  financing  of  the  purchase of computer equipment eligible for aid pursuant to paragraph b of this subdivision, provided that  the  payment of  aid  shall be based on an assumed period of amortization which shall equal the period of probable usefulness applicable to the acquisition of such equipment under section 11.00 of the local finance law  and  on  an assumed  rate  of  annual  interest  determined pursuant to subparagraph three of this paragraph for the month in which the purchase contract was executed; and  (iv) current year approved expenditures for debt service for any other expenditures that are aidable pursuant to this subdivision  and  involve an  object  or purpose for which the period of probable usefulness under section 11.00 of the local finance law is less than ten years shall mean expenditures for principal and interest expense  incurred  by  a  school district during the current year for the contracting of indebtedness for such  object or purpose, provided that the payment of aid shall be based on an assumed period of amortization equal to such  period  of  probable usefulness and on an assumed rate of annual interest determined pursuant to  subparagraph  three  of  this  paragraph  for the month in which the financing agreement was executed.   j. Assumed amortization for capital outlays. For aid  payable  in  the two  thousand  three--two  thousand four school year and thereafter, the apportionment to a school district for approved expenditures for capital outlays from its general fund, capital fund or reserved  funds  pursuant to  this  subdivision  shall  be  based  upon  an  assumed  amortization established pursuant to the applicable provisions of  subparagraph  two, three,  or  four of paragraph e of this subdivision, as modified by this paragraph, whether or not the  school  district  issues  debt  for  such expenditures. Notwithstanding any provisions of subparagraph two, three, or four of paragraph e of this subdivision to the contrary:  (1)  For approved expenditures for capital outlay incurred by the city school district of the city of New York on  or  after  July  first,  two thousand   two  that  are  related  to  projects  for  which  a  general construction contract was  first  awarded  by  the  school  construction authority  of  the  city  of  New  York,  or by another body or official designated by law, prior to the first day of  July,  two  thousand  two, such  amortization  shall  commence  (i)  eighteen  months after January first, two thousand three; or  (ii)  on  the  date  of  receipt  by  the commissioner   of  a  certification  by  the  district  that  a  general construction contract has been awarded for such  project,  whichever  is later;  and the quotient, calculated to the nearest whole dollar without rounding, of (A) the positive remainder of the approved expenditures  of such  project  to be funded through capital outlay less the total amount of approved expenditures for capital outlay incurred before July  first, two thousand two, divided by (B) the positive remainder, computed to the nearest   year  without  rounding,  of  the  new  term  of  the  assumed amortization  established  pursuant  to  item  (ii)  of  clause  (b)  of subparagraph  two  of  paragraph e of this subdivision as of July first, two thousand three, less twelve months shall be deemed to be the current  year approved expenditures for debt service for  the  purposes  of  such paragraph.  (2)  Approved  expenditures  for  capital  outlay incurred by the city school district of the city of New York that are related to projects for which a general construction contract was first awarded on or after  the first   day  of  July,  two  thousand  two,  shall  be  deemed  approved expenditures for debt service included in the assumed  amortization  for the  project  pursuant  to  subparagraph  two  of  paragraph  e  of this subdivision.  (3) For approved expenditures for capital outlay incurred by a  school district  other than the city school district of the city of New York on or after July first, two thousand  two  that  are  related  to  projects approved  by  the  commissioner  prior  to  the  first  day of July, two thousand two, such amortization  shall  commence:  (i)  eighteen  months after  January first, two thousand three; or (ii) on the date of receipt by the commissioner of a certification by the district  that  a  general construction  contract  has  been  first awarded for such project by the district, whichever is  later,  and  the  quotient,  calculated  to  the nearest  whole dollar without rounding, of (A) the positive remainder of the approved cost of such project to be funded  through  capital  outlay less  the  total  amount  of  approved  expenditures  for capital outlay incurred before July  first,  two  thousand  two,  divided  by  (B)  the positive  remainder,  computed  to the nearest year without rounding, of the remaining maximum useful life of the project as  determined  by  the commissioner  pursuant to item (i) of clause (a) of subparagraph four of paragraph e of this subdivision as of July first, two thousand one, less twelve  months,  shall  be  deemed  to  be  the  current  year  approved expenditures for debt service for the purposes of such paragraph.  (4)  Approved  expenditures  for  capital  outlay incurred by a school district other than the city school district of the  city  of  New  York that  are  related  to projects approved by the commissioner on or after the first day of July,  two  thousand  two,  shall  be  deemed  approved expenditures  for  debt  service included in an assumed amortization for the project pursuant to  subparagraph  three  of  paragraph  e  of  this subdivision.   6-a.  Additional  apportionments  of building aid for school districts educating pupils residing on Indian reservations.  In  addition  to  the apportionments  made  to  a  school  district  under  the  provisions of subdivision six of this section, the commissioner is  hereby  authorized to  apportion to any school district, which the commissioner deems to be providing educational  services  for  a  significant  number  of  pupils residing   on  an  Indian  reservation,  an  amount  calculated  by  the commissioner to represent the actual per  pupil  cost  within  the  cost allowance  assigned to Indian pupils as the contribution of the state on behalf of pupils residing on an Indian reservation.  Such  apportionment shall be payable after approval by the commissioner of final plans for a construction  project approved by the commissioner for such purpose. Any such apportionment shall be made upon such terms and conditions  as  the commissioner shall approve.   6-b.  Building  aid  for  joint  facilities.  a.  Two  or  more school districts eligible for operating aid pursuant  to  this  section,  other than  a  city  school  district  in  a city with one hundred twenty-five thousand inhabitants or more, that enter into an agreement in accordance with section one hundred nineteen-o of the  general  municipal  law  and this  subdivision, may receive building aid pursuant to this subdivision for approved expenditures for the construction or reconstruction of  one or  more  single site joint facilities. To be eligible for such aid, the general contracts for the project shall have been awarded  on  or  after  July  first,  nineteen  hundred  ninety-three, and the project and joint agreement  shall  have  been   approved   by   the   commissioner.   For participating  school districts in which the school budget is subject to voter approval, the joint agreement shall be subject to voter approval.   b.  To  be eligible for building aid for the joint facility, the joint agreement shall designate the board of education of the school  district in  which  such  single  site joint facility will be located as the lead district, provided that where such facility will occupy adjoining  sites in  more than one participating district any district in which a part of the facility is  situated  may  be  designated  as  the  lead  district. Notwithstanding  any  other provision of law, the lead district shall be authorized to contract indebtedness for the purpose of the joint project pursuant to the local finance law as if the entire project was conducted solely by the lead district. The joint  agreement  shall  designate  the district  or  districts  that  will  operate, maintain and/or manage the joint facility. The lead district shall serve as fiscal  agent  for  all participating  districts  for  the  purpose  of  claiming  and receiving building aid pursuant to subdivision six  of  this  section.  The  joint agreement  shall include a lease agreement between the lead district and all other participating districts whereby all parties agree to lease the facility for a term not less than the period within which all  bonds  or notes issued to finance the project will mature. Participating districts shall  not be eligible for an apportionment pursuant to any provision of this chapter for any lease expense incurred for the joint  facility  and such  expense shall not be included in the approved operating expense of any such district, provided, however, that nothing  shall  prohibit  the inclusion of a district's share of the net administrative, operation and maintenance  costs  of  the  joint  project  in  the district's approved operating expense. The joint agreement shall provide for a credit of the state aid received by the lead district for the  joint  project  against the  expenses  of  such project and shall provide a method of allocating the net cost of the  joint  facility  to  the  participating  districts, distributing  (i)  the  gross cost based on each district's share of the use of the facility, and (ii) the state aid based on each district's aid ratio and use-share of the aidable expense.   c. Upon approval of the joint agreement, the lead  district  shall  be eligible  for  an  apportionment  pursuant  to  subdivision  six of this section as if the joint  project  was  conducted  solely  by  such  lead district;  provided,  however,  that  the  building  aid  ratio  used in computing such aid shall be the sum of  the  product  for  each  of  the participating  districts  of  the district's building aid ratio selected pursuant to paragraph c of subdivision  six  of  this  section  for  aid payable  in  the  current year multiplied by the district's share of the use of the facility.   d. Where  the  lead  district  reorganizes  with  some  or  all  other districts participating in the joint agreement subsequent to approval of the  joint  agreement,  such  reorganized district shall be eligible for reorganization incentive aid pursuant to subparagraph one of paragraph c as modified by paragraph i, both of subdivision fourteen of this section for expenditures for any debt service for indebtedness outstanding after the effective date of such reorganization that  were  incurred  for  the financing of construction of the joint facility so long as such facility continues  to  be  used  by  such  reorganized district, as if the joint facility had been constructed by the reorganized district subsequent  to reorganization.   e. Notwithstanding the provisions of section thirty-six hundred nine-a of this article, aid for joint projects shall be paid in accordance with  a  schedule established by the commissioner and approved by the director of the budget.   6-c.  a.  Building  aid  for  metal  detectors, and safety devices for electrically operated partitions, room dividers and doors.  In  addition to   the  apportionments  payable  to  a  school  district  pursuant  to subdivision six of this section, the commissioner is  hereby  authorized to  apportion to any school district additional building aid pursuant to this subdivision for its approved expenditures in the base year for  the purchase of stationary metal detectors, security cameras, safety devices for electrically operated partitions and room dividers required pursuant to  section  four  hundred  nine-f  of  this  chapter, or other security devices approved  by  the  commissioner  that  increase  the  safety  of students and school personnel, provided, however, that funds apportioned to  school  districts  pursuant to this section shall not supplant funds for  existing  district  expenditures  or   for   existing   contractual obligations  of  the  district  for stationary metal detectors, security cameras, partition and room divider safety devices, or security devices. Portable or hand held metal detectors shall  not  be  eligible  for  aid pursuant  to  this  subdivision.  Such  additional  aid  shall equal the product of the building aid ratio computed for use in the  current  year pursuant  to  paragraph  c  of  subdivision  six of this section and the actual approved expenditures incurred in the base year pursuant to  this subdivision, provided that the limitations on cost allowances prescribed by  paragraph  a of subdivision six of this section shall not apply. The commissioner shall annually prescribe a special cost allowance for metal detectors, and security cameras, and the approved expenditures shall not exceed such cost allowance. The commissioner shall annually prescribe  a special  cost  allowance  for partition and room divider safety devices, and the approved expenditures shall not exceed such cost allowance.   b. For projects approved by the  commissioner  authorized  to  receive additional building aid pursuant to this subdivision for the purchase of stationary  metal  detectors, security cameras or other security devices approved by the commissioner that increase the safety  of  students  and school  personnel,  provided  that  for  purposes of this paragraph such other security devices shall be limited to electronic  security  systems and  hardened  doors,  and  provided  that  for projects approved by the commissioner on or after the first day of July two thousand thirteen and before the first day of July two thousand twenty-three  such  additional aid  shall  equal the product of (i) the building aid ratio computed for use in the current year pursuant to paragraph c of  subdivision  six  of this  section  plus  ten percentage points, except that in no case shall this amount exceed one hundred percent, and  (ii)  the  actual  approved expenditures  incurred  in  the  base year pursuant to this subdivision, provided that the limitations on cost allowances prescribed by paragraph a of subdivision six of this  section  shall  not  apply,  and  provided further that any projects aided under this paragraph must be included in a  district's  school  safety  plan.  The  commissioner  shall  annually prescribe a special cost allowance for  metal  detectors,  and  security cameras,  and  the  approved  expenditures  shall  not  exceed such cost allowance.   6-e. Additional apportionment of building aid for  building  condition surveys  of  school buildings. In addition to the apportionments payable to a school district pursuant to subdivision six of  this  section,  the commissioner  is  hereby  authorized to apportion to any school district additional building aid in accordance  with  this  subdivision  for  its approved  expenses  in  the  base year for building condition surveys of school buildings that are conducted pursuant  to  this  subdivision  and subdivision  four  of  section  thirty-six  hundred  forty-one  of  this  article. The amount of such apportionment shall equal the product of the building aid ratio defined pursuant to paragraph c of subdivision six of this section and the actual approved expenses incurred by  the  district in  the  base  year for each school building so inspected, provided that the amount of such apportionment shall not exceed the building condition survey aid ceiling.  For  surveys  conducted  in  the  nineteen  hundred ninety-eight--ninety-nine   school  year,  the  building  condition  aid ceiling shall be twenty cents gross per square foot of floor  area.  For surveys  conducted  in  the  nineteen  hundred ninety-nine--two thousand school year and thereafter, the inspection aid ceiling shall  be  twenty cents  gross  per  square foot of floor area, plus an amount computed by the  commissioner  in  accordance  with  regulations  adopted  for  such purpose, on the basis of an index number reflecting changes in the costs of labor and materials from July first, nineteen hundred ninety-eight.   6-f. Additional apportionment of building aid for certain projects. a. In  addition  to the apportionment payable to a school district pursuant to  subdivision  six  of  this  section,  the  commissioner  is   hereby authorized  to  apportion to any school district additional building aid in the amount equal to the product of its approved expenditures  in  the base  year for capital outlays from the district's general fund, capital fund or reserved funds that are incurred on or  after  July  first,  two thousand  two  for an eligible school construction project as defined in paragraph b of this subdivision, and the district's applicable  building aid  ratio as defined pursuant to paragraph c of subdivision six of this section. Approved expenditures for capital outlays for  eligible  school construction projects that are eligible for an apportionment pursuant to this  subdivision  shall not be eligible for aid pursuant to subdivision six of this section.   b.  For  the  purposes  of  this  subdivision,  an  "eligible   school construction  project"  shall mean a school construction project that is entirely funded from capital outlays and:  (1) has a total project cost of one hundred thousand dollars or  less; provided  however, that for any district, no more than one project shall be eligible pursuant to this subparagraph for  an  apportionment  within the same school year; and/or  (2)  is  a  construction  emergency  project  to  remediate  emergency situations which arise in  public  school  buildings  and  threaten  the health  and/or  safety  of  building  occupants,  as  a  result  of  the unanticipated discovery of asbestos or other hazardous substances during construction work on a school or significant damage caused  by  a  fire, snow  storm,  ice  storm, excessive rain, high winds, flood or a similar catastrophic event which results in the necessity for immediate  repair; and/or  (3)  if  bonded  pursuant  to  paragraph  j of subdivision six of this section, would  cause  a  city  school  district  in  a  city  having  a population  of less than one hundred twenty-five thousand inhabitants to exceed ninety-five percent of its constitutional  debt  limit  provided, however,  that any debt issued pursuant to paragraph c of section 104.00 of the local finance law shall not be included in such calculation.   6-g. Charter schools facilities aid. a. The city  school  district  of the  city  of  New  York,  upon  documenting  that it has incurred total aggregate  expenses  of  forty  million  dollars  or  more  pursuant  to subparagraph  five  of  paragraph  (e)  of  subdivision three of section twenty-eight hundred fifty-three of this chapter, shall be eligible  for an  apportionment  pursuant  to this subdivision for its annual approved expenditures for the lease of space for charter schools incurred in  the base  year  in  accordance  with  paragraph  (e) of subdivision three of section twenty-eight hundred fifty-three of this chapter.    b. The apportionment shall equal the product of (1) the sum of:   for aid payable for expenses incurred pursuant to subparagraph five of paragraph  (e)  of  subdivision  three  of  section twenty-eight hundred fifty-three of this chapter where the charter school prevails on appeal, the annual approved  expenses  incurred  by  the  city  school  district pursuant to such subparagraph five multiplied by  (2) six-tenths.   c.   For   purposes   of   this  subdivision,  the  approved  expenses attributable to a lease by a charter school of a  privately  owned  site shall  be  the  lesser  of  the  actual rent paid under the lease or the maximum cost  allowance  established  by  the  commissioner  for  leases aidable under subdivision six of this section.   d.  Notwithstanding  any  provision  of  law  to the contrary, amounts apportioned pursuant to this subdivision shall not be included  in:  (1) the  allowable  growth  amount  computed  pursuant  to  paragraph  dd of subdivision one of this  section,  (2)  the  preliminary  growth  amount computed  pursuant  to  paragraph ff of subdivision one of this section, and (3) the allocable growth amount computed pursuant to paragraph gg of subdivision one of this section, and shall not be considered, and  shall not  be  available  for  interchange  with,  general  support for public schools.   6-h. Building aid for testing and filtering of potable  water  systems for  lead  contamination. In addition to the apportionments payable to a school district  pursuant  to  subdivision  six  of  this  section,  the commissioner  is  hereby  authorized to apportion to any school district additional building aid pursuant to this subdivision  for  its  approved expenditures,  otherwise  ineligible  for building aid, in the base year for the testing of potable water systems required  pursuant  to  section eleven  hundred ten of the public health law and for the installation of filters  and/or  other  effective  remedial   measures   for   immediate remediation  in  cases  where  a  finding  of lead contamination is made pursuant to such section and verified by confirmatory sampling, provided that the cost of installation of such  filters  and/or  other  effective remedial  measures  shall  be deemed an approved expenditure only if (i) such installation and/or other effective  remedial  measures  have  been approved  or  reviewed  by a professional with expertise in the field of water quality and remediation and (ii) such cost is  incurred  prior  to July  first,  two thousand nineteen. Such aid shall equal the product of the building aid ratio defined pursuant to paragraph  c  of  subdivision six of this section and the actual approved expenditures incurred in the base  year  pursuant to this subdivision. Commencing in the two thousand nineteen--two thousand twenty school year  and  every  year  thereafter, additional  building  aid  pursuant  to  this  subdivision shall include approved  expenses  for  testing  of  potable  water  systems  for  lead contamination  pursuant  to  section  eleven  hundred  ten of the public health law.   7. Apportionment for pupil transportation.   a.  In  addition  to  the foregoing  apportionment,  there  shall  be  apportioned  to  any school district for pupil transportation, the lesser of ninety  per  centum  or the  state  share  of  its  approved transportation expense for the base year. The state share shall equal the sum of the transportation sparsity adjustment and the transportation aid ratio, but not less than  six  and one-half  percent.  The transportation aid ratio shall equal the greater of (i) the product  of  one  and  two  hundred  sixty-three  thousandths multiplied  by  the  state  sharing ratio, (ii) an aid ratio computed by subtracting from one and one hundredth the  product  computed  to  three decimals  without rounding obtained by multiplying the resident weighted average daily attendance wealth ratio by forty-six percent,  where  such  aid  ratio  shall  be  expressed  as  a  decimal carried to three places without rounding or (iii) excluding cities with  a  population  of  more than  one million, an aid ratio computed by subtracting from one and one hundredth  the product computed to three decimal places without rounding obtained by multiplying the number computed to  three  decimals  without rounding  obtained  when  the  quotient  of actual valuation of a school district, as defined in paragraph c of subdivision one of this  section, divided  by  the  sum of the resident public school district enrollment, the resident nonpublic school district  enrollment  and  the  additional public  school  enrollment  of the school district for the year prior to the base year is divided by the statewide average actual  valuation  per the  sum  of  such  total  resident  public  school district enrollment, nonpublic  school  district  enrollment  and  additional  public  school enrollment  of  all  school  districts  eligible  for  an  apportionment pursuant to  this  section  except  central  high  school  districts  as computed  by  the  commissioner  using  the  latest  single  year actual valuation computed under paragraph c of subdivision one of this section, by forty-six percent, where such ratio shall be expressed as  a  decimal carried  to  three  decimal  places without rounding. The computation of such statewide average shall include the actual valuation of all  school districts  eligible for an apportionment pursuant to this section except central high school districts. The  transportation  sparsity  adjustment shall  equal the quotient of: the positive remainder of twenty-one minus the district's public school enrollment for the year prior to  the  base year   per   square   mile,  divided  by  three  hundred  seventeen  and eighty-eight hundredths. Approved transportation expense  shall  be  the sum  of  the  approved transportation operating expense and the approved transportation capital, debt service and lease expense of the  district. Approved transportation expense shall not be aidable pursuant to section nineteen hundred fifty of this chapter.   b. (1) For the purposes of this apportionment, approved transportation operating  expense  shall be the actual expenditure incurred by a school district and approved  by  the  commissioner  (i)  for  those  items  of transportation  operating  expense  allowable  under  subdivision one of section thirty-six hundred twenty-three-a of this  article  for  regular aidable  transportation  of pupils as such terms are defined in sections thirty-six hundred twenty-one and  thirty-six  hundred  twenty-two-a  of this  article,  and  (ii)  for  those  items of transportation operating expense allowable under subdivision one of  section  thirty-six  hundred twenty-three-a  of  this  article  for  the  transportation  required or authorized pursuant to article eighty-nine of this  chapter,  and  (iii) for  providing  monitors on school buses for students with disabilities, and (iv) for transportation operating expenses allowable  under  section thirty-six hundred twenty-three-a of this article for the transportation of  homeless  children  authorized by paragraph c of subdivision four of section thirty-two hundred nine of this chapter, provided that the total approved cost of such transportation shall not exceed the amount of  the total cost of the most cost-effective mode of transportation.  (2)  Notwithstanding  any  inconsistent provisions of this article, in computing the apportionment payable to a school district in a city  with a  population  in  excess  of  one  million inhabitants pursuant to this subdivision,  approved  transportation  expense   for   public   service transportation  shall  not include any expenditures to the New York City Metropolitan Transportation Authority for public service  transportation nor shall such expense be included in approved operating expense.   c.  For  the  purposes  of  computing  this  apportionment for the two thousand five--two thousand six school  year  and  thereafter,  approved transportation  capital,  debt  service,  and lease expense shall be the  amount computed based upon an assumed amortization  determined  pursuant to  paragraph  e  of  this  subdivision for an expenditure incurred by a school district and approved by the  commissioner  for  those  items  of transportation  capital,  debt service and lease expense allowable under subdivision two of section thirty-six  hundred  twenty-three-a  of  this article  for:  (i) the regular aidable transportation of pupils, as such terms  are  defined  in  sections  thirty-six  hundred  twenty-one   and thirty-six hundred twenty-two-a of this article, (ii) the transportation of  children  with  disabilities pursuant to article eighty-nine of this chapter, and (iii) the transportation of homeless children  pursuant  to paragraph  c  of  subdivision four of section thirty-two hundred nine of this  chapter,  provided  that  the  total   approved   cost   of   such transportation shall not exceed the amount of the total cost of the most cost-effective  mode  of  transportation.  Approvable  expenses  for the purchase of school buses shall be limited to the actual purchase  price, or  the  expense  as  if  the  bus  were purchased under state contract, whichever is less. If the commissioner determines that no comparable bus was available  under  state  contract  at  the  time  of  purchase,  the approvable expenses shall be the actual purchase price or the state wide median  price  of  such  bus  in the most recent base year in which such median price was established with an allowable year to year CPI increase as defined in subdivision fourteen of section three hundred five of this chapter; whichever is  less.  Such  median  shall  be  computed  by  the commissioner for the purposes of this subdivision.   d.  In  determining  approved  transportation  operating  expense  for district-owned transportation and approved transportation capital,  debt service  and  lease  expense  pursuant  to paragraphs b, c and e of this subdivision and part two of this article, the commissioner shall make  a deduction  from  the total transportation expense for the transportation of nonallowable pupils, and for that portion of the total annual mileage of district-owned school buses that is not aidable  because  it  is  not included  in  the  total  annual allowable mileage as defined in section thirty-six hundred  twenty-one  of  this  article,  provided  that  such calculations  shall be made pursuant to regulations of the commissioner, and  further  provided  that  such  regulations  shall  provide  for  an exclusion   of   pupil   miles   for   transportation   provided   on  a space-available  basis  to  pupils  attending  an   approved   universal prekindergarten  program pursuant to section thirty-six hundred two-e of this article that does not result in additional transportation costs.   e. In determining approved transportation capital,  debt  service  and lease expense for aid payable in the two thousand five--two thousand six school  year  and  thereafter,  the  commissioner,  after  applying  the provisions of paragraph c of this subdivision  to  such  expense,  shall establish   an  assumed  amortization  pursuant  to  this  paragraph  to determine the approved capital, debt service and lease  expense  of  the school  district that is aidable in the current year, whether or not the school district issues  debt  for  such  expenditures,  subject  to  any deduction  pursuant  to  paragraph  d  of this subdivision. Such assumed amortization shall be for a period of  five  years  and  shall  commence twelve months after the school district enters into a purchase contract, lease  of  the  school  bus  or  equipment or a general contract for the construction, reconstruction, lease  or  purchase  of  a  transportation storage  facility  or  site in an amount less than ten thousand dollars; except that where expenses were incurred for the purchase or lease of  a school  bus  or  equipment or the construction, reconstruction, lease or purchase of a transportation storage facility  or  site  prior  to  July first,  two  thousand five and debt service was still outstanding or the lease was still in effect as of  such  date,  the  assumed  amortization  shall commence as of July first, two thousand five and the period of the amortization  shall  be for a period equal to five years less the number of years, rounded to the nearest year, elapsed from the date upon  which the school district first entered into such purchase contract or general contract  and  July  first,  two  thousand  five,  as  determined by the commissioner, or the remaining term of the lease as of such  date.  Such assumed  amortization  shall  provide  for  equal semiannual payments of principal and interest based on an assumed interest rate established  by the  commissioner  pursuant  to  this  paragraph.  By  the  first day of September of the current year commencing with the two thousand five--two thousand six school year, each school  district  shall  provide  to  the commissioner in a format prescribed by the commissioner such information as  the commissioner shall require for all capital debt incurred by such school district during the preceding school year for expenses  allowable pursuant to subdivision two of section thirty-six hundred twenty-three-a of  this article. Based on such reported amortizations and a methodology prescribed by the commissioner in regulations,  the  commissioner  shall compute  an  assumed  interest  rate that shall equal the average of the interest rates applied to all such  debt  issued  during  the  preceding school  year.  The  assumed  interest rate shall be the interest rate of each such school  district  applicable  to  the  current  year  for  the purposes  of  this paragraph and shall be expressed as a decimal to five places rounded to the nearest eighth of one-one hundredth.   8. a. Program approval requirements. Any school district receiving  an additional apportionment pursuant to subdivision ten of this section for pupils  in  career  education  programs  or  a  payment  in lieu of such apportionment or having a public excess cost aid  setaside  pursuant  to subdivision  four of this section shall use the total funds attributable to such pupils for locally administered  programs  for  such  pupils  in accordance with regulations issued by the commissioner. Such regulations shall  provide for the use of such funds in the manner determined by the commissioner to be the most educationally advantageous for such  pupils. The  commissioner  shall  require  the submission of such reports as are necessary to assure accountability for the use of such funds. A district which spends any part of its total annual apportionment attributable  to such  pupils  in  an unauthorized manner in the base year shall have its current year apportionment reduced by the amount  of  such  unauthorized expenditures in the base year.   b.  District  plans  of  service.  Any  school  district  receiving an additional apportionment pursuant to subdivision ten of this section for pupils in career education  programs  or  a  payment  in  lieu  of  such apportionment  or  having  a public excess cost aid setaside pursuant to subdivision four of this section shall keep on file and  make  available for  public inspection and review by the commissioner an acceptable plan of service describing the student outcomes expected from  implementation of the proposed plan, provided that such plan may be incorporated into a school  district's district-wide comprehensive plan. The plan of service of a school district receiving an additional apportionment  pursuant  to this  section  for pupils with disabilities shall also describe how such district intends to ensure that all instructional materials to  be  used in  the  schools  of  such  district  will be made available in a usable alternative format for each student  with  a  disability  and  for  each student  who  is  a  qualified individual with a disability, at the same time as such  instructional  materials  are  available  to  non-disabled students,  provided  that  such  plan  may  incorporate by reference the alternative format plans developed pursuant to subdivision twenty-nine-a of section sixteen hundred four, subdivision four-a of section seventeen hundred nine, subdivision seven-a of section twenty-five  hundred  three  or subdivision seven-a of section twenty-five hundred fifty-four of this chapter.  Such  plans shall be in a form prescribed by the commissioner, and except as heretofore provided, shall have the content prescribed  by the  commissioner.  The  commissioner  may,  from  time to time, require amendments of such plans as deemed to be necessary  and  appropriate  to further the educational welfare of the pupils involved.   9.  Aid  for conversion to full day kindergarten. School districts may make available full day kindergarten programs for all  children  wishing to attend such programs.   a.  For  aid  payable  in  the  two thousand seven--two thousand eight school year and thereafter, school districts which provided any half-day kindergarten programs or had no kindergarten programs  in  the  nineteen hundred  ninety-six--ninety-seven  school year and in the base year, and which have not received an apportionment pursuant to this  paragraph  in any prior school year, shall be eligible for aid equal to the product of the   district's   selected   foundation   aid  calculated  pursuant  to subdivision four of this section multiplied by the  positive  difference resulting   when  the  full  day  kindergarten  enrollment  of  children attending programs in the district in the base year is  subtracted  from such enrollment in the current year.   b.  Notwithstanding the provisions of paragraph a of this subdivision, school districts that have received an apportionment  pursuant  to  this subdivision   in   a   prior  school  year  shall  be  eligible  for  an apportionment  where  the  department  grants  a   waiver   upon   cause satisfactory   to   the   department,  including  but  not  limited  to, satisfactory demonstration of significant economic hardship  that  would impact  the  school  district's ability to provide full day kindergarten for all children wishing to attend such programs. No school district may be granted such a waiver more than once.   c. Notwithstanding the provisions of paragraph a of this  subdivision, school  districts  receiving an apportionment pursuant to paragraph a of this subdivision in the two thousand eighteen--two thousand nineteen  or two thousand nineteen--two thousand twenty school year shall be eligible for  (A)  an  apportionment  in  the  following school year equal to the product of sixty-five percent multiplied by  the  aid  received  by  the district pursuant to paragraph a of this subdivision in the prior school year,  and  (B)  an apportionment in the school year after the following year equal to the product of thirty-five percent multiplied by  the  aid received  by the district pursuant to paragraph a of this subdivision in the year preceding the prior year.   10. Special services aid for large city  school  districts  and  other school  districts  which  were  not components of a board of cooperative educational services in the base year. a. The city school  districts  of those  cities  having  populations  in excess of one hundred twenty-five thousand and any other school district which was not a  component  of  a board  of  cooperative  educational  services  in the base year shall be entitled to an apportionment under the provisions of this section.   b. Aid for career education. There shall be apportioned to  such  city school districts and other school districts which were not components of a  board of cooperative educational services in the base year for pupils in grades ten through twelve in attendance in career education  programs as  such  programs  are  defined  by  the  commissioner, subject for the purposes of this paragraph to  the  approval  of  the  director  of  the budget,  an amount for each such pupil to be computed by multiplying the career education aid ratio by three thousand nine hundred dollars.  Such aid  will  be  payable  for  weighted  pupils attending career education programs operated by the school district and  for  weighted  pupils  for whom   such   school  district  contracts  with  boards  of  cooperative  educational services to attend career education programs operated  by  a board  of  cooperative  educational  services.  Weighted  pupils for the purposes of this paragraph shall mean  the  sum  of  the  attendance  of students  in  grades ten through twelve in career education sequences in trade, industrial, technical, agricultural or health programs  plus  the product  of  sixteen hundredths multiplied by the attendance of students in grades ten through twelve in career education sequences  in  business and  marketing as defined by the commissioner in regulations. The career education aid ratio shall  be  computed  by  subtracting  from  one  the product  obtained  by  multiplying  fifty-nine  percent  by the combined wealth ratio. This aid ratio shall be expressed as a decimal carried  to three places without rounding, but not less than thirty-six percent.   Any school district that receives aid pursuant to this paragraph shall be  required  to use such amount to support career education programs in the current year.   A board of education which spends less than its local funds as defined by regulations of the commissioner for career education in the base year during  the  current  year  shall  have  its  apportionment  under  this subdivision reduced in an amount equal to such deficiency in the current or  a succeeding school year, provided however that the commissioner may waive such reduction upon determination that  overall  expenditures  per pupil  in support of career education programs were continued at a level equal to or greater than the level  of  such  overall  expenditures  per pupil in the preceding school year.   c. Computer administration aid for large city school districts and any other  school  district  which  was  not  a  component  of  a  board  of cooperative educational services in  the  base  year.  The  city  school districts  of  those  cities having populations in excess of one hundred twenty-five thousand inhabitants and any other school district which was not a component of a board of cooperative educational  services  in  the base  year shall be eligible for an apportionment in accordance with the provisions of this subdivision. Such districts shall be entitled  to  an additional  apportionment  computed  by  multiplying  the  lesser of (1) expenses for approved computer services in the  base  year  or  (2)  the maximum  allowable expense equal to the product of sixty-two dollars and thirty cents and the enrollment of pupils attending the  public  schools of  such  district in the base year, by the computer expenses aid ratio. The computer expenses aid ratio shall be computed  by  subtracting  from one  the  product  obtained  by  multiplying fifty-one per centum by the combined wealth ratio. This aid ratio shall be expressed  as  a  decimal carried  to  three  places  without rounding, but shall not be less than thirty per centum. Expenses for approved computer services in  the  base year  up to the maximum allowable expense shall not be used to claim aid pursuant to any other provisions of this section.   d. Aid for academic improvement. There shall be  apportioned  to  such city  school  districts  and  other  school  districts  which  were  not components of a board of cooperative educational services  in  the  base year,  an  amount  per pupil for each pupil eligible for aid pursuant to paragraph b of this subdivision to be computed by multiplying the career education aid ratio computed  pursuant  to  such  paragraph  b  of  this subdivision  by the sum of (1) one hundred dollars plus (2) the quotient of one thousand dollars divided by the lesser of  one  or  the  combined wealth ratio. Aid for academic improvement shall be unrestricted general aid available to support any academic programs of the school district.   e.  Career  education  data  collection. Beginning in the two thousand seventeen--two thousand eighteen  school  year  the  commissioner  shall collect  data from school districts receiving aid under this subdivision on the number of students in the base year that are in  grade  nine  and  enrolled  in  career  education  courses  in trade/industrial education, technical  education,   agricultural   education,   health   occupations education, business and marketing education, family and consumer science education,  and  technology education programs in a manner prescribed by the commissioner.   11. Employment Preparation Education Programs. a. School districts and boards of cooperative educational services  (BOCES)  providing  approved programs  shall be eligible for aid in accordance with the provisions of this subdivision for the attendance of persons twenty-one years  of  age or  over  who  have  not received a high school diploma or a high school equivalency diploma recognized by New York State who  attend  employment preparation  education  programs  provided  by  such school districts or BOCES, which programs lead to a  high  school  diploma  or  high  school equivalency  diploma as defined in regulations of the commissioner, even if such persons attend regular day school classes with permission of the board  of  education;  provided  that  such  programs  are  provided  in accordance  with  a  plan  of  service  approved  by the commissioner in accordance with the provisions of paragraph f of this subdivision.  Such programs  may  operate between July first and June thirtieth of a school year. Whenever a person enrolls in a program approved pursuant  to  this subdivision  offered by a BOCES or in a school district other than their district of residence, the program provider shall send a notice of  such enrollment  to  the persons district of residence, and shall issue a new notice if such person moves from one district to another. In  the  event that  the cost of a program approved and provided in accordance with the provisions of this subdivision exceeds all sources of funds, other  than tax  levy  revenues,  which  are  available to defray such expenses, the school district or BOCES  providing  such  program  shall  determine  an excess  cost  per  contact  hour provided during the base year, and then shall determine the local share of such excess  costs  for  each  school district whose residents were served by such program by multiplying such base  year  hours  by  the  excess cost per contact hour, and such local share shall be a charge  against  each  such  district,  payable  within forty-five  days.  Notwithstanding  the  provisions  of section nineteen hundred fifty of this chapter, a BOCES shall be authorized to provide  a program  pursuant  to  this  subdivision  in the same manner as a school district.   a-1.  Notwithstanding  the  provisions  of   paragraph   a   of   this subdivision,  for  aid  payable  in  the  school years two thousand--two thousand one through  two  thousand  nine--two  thousand  ten,  and  two thousand    eleven--two    thousand    twelve   through   two   thousand twenty-one--two thousand twenty-two, the commissioner may set  aside  an amount  not to exceed two million five hundred thousand dollars from the funds appropriated for purposes of this subdivision for the  purpose  of serving  persons  twenty-one  years  of  age  or older who have not been enrolled in any school for the preceding school year, including  persons who  have  received  a  high  school  diploma or high school equivalency diploma but  fail  to  demonstrate  basic  educational  competencies  as defined  in  regulation  by  the commissioner, when measured by accepted standardized tests, and who  shall  be  eligible  to  attend  employment preparation education programs operated pursuant to this subdivision.   b.   Employment  preparation  education  hours.  For  the  purpose  of computing an apportionment under the provisions of this subdivision, the employment preparation education hours  shall  be  the  total  hours  of instruction given by a teacher to all students enrolled in such approved programs  between July first and June thirtieth of the current year. For nontraditional modes of  instruction,  the  commissioner  may  establish methods  of  determining  contact hours of instruction to be counted for  state aid purposes in  accordance  with  regulations  adopted  for  such purpose.   c.  Employment  preparation  education  aid  ceiling.  The  employment preparation education aid ceiling for the purposes of  this  subdivision shall  be  the statewide average expense per pupil, as computed pursuant to subdivision five of this section for aid payable in the current year, divided by one thousand. Such result shall be computed to  two  decimals without rounding.   d.   Employment   preparation  education  aid  ratio.  The  employment preparation education aid ratio for the  purposes  of  this  subdivision shall  be  determined  by  subtracting from one the product of the pupil wealth ratio and forty per centum. The aid ratio shall be expressed as a decimal to three places without rounding but  shall  not  be  less  than forty  per  centum.  In  the  case  of  a BOCES, such aid ratio shall be determined by computing a pupil wealth ratio for  the  BOCES  using  the aggregate  actual  valuation  and  total  wealth  pupil  units  for  all component districts of such BOCES,  but  shall  not  be  less  than  the greater of forty per centum or the product of eighty-five per centum and the highest such aid ratio determined for a component school district of such BOCES.   e.  Employment preparation education apportionment. In addition to any other aid payable under this section, the apportionment pursuant to this subdivision  shall  be  the  product  obtained   when   the   employment preparation  education  hours are multiplied by the aid per contact hour which shall equal the product of the employment preparation program  aid ceiling  and  the employment preparation education aid ratio computed to two decimals, rounded, as calculated based on  data  on  file  with  the commissioner  on  May  fifteenth  of  the base year. Notwithstanding the provisions of section  thirty-six  hundred  nine-a  of  this  part,  the payment  of  such  apportionment shall be based upon reports required by the commissioner for the periods ending December thirty-first, and  June thirtieth  of  each school year; payments for the first reporting period shall be made after April first, based on claims on file by March first, provided  that  the  total  of  all  such  payments  shall  not   exceed twenty-five  percent  of  the  amount  for  such  school  year, with the approved amount of such claims reduced on a pro rata basis if necessary; the remainder of any payments due for the first period plus any payments due for the rest of the school year shall be paid after  October  first, based  on claims on file by September fifteenth, provided that the total of such payments shall not exceed the total amount of ninety-six million dollars ($96,000,000) for such school year, with the approved amount  of such  claims reduced on a pro rata basis if necessary, provided that the total of such payment for services provided to persons  who  received  a high  school  diploma or a high school equivalency diploma recognized by New York state shall not exceed the total  amount  set  aside  for  such purpose  pursuant  to  paragraph  a-one  of this subdivision in any such school year, with the approved amount of such claims reduced  on  a  pro rata  basis  if necessary; and aid paid pursuant to this paragraph shall not be included in the computation of the district expenditure  need  as defined  in  such  section  thirty-six  hundred nine-a of this part. The employment preparation  education  apportionment  for  the  city  school district  of the city of New York shall be computed only for the city as a whole.   f. Approved application. All school districts and  BOCES  desiring  to operate  an  aidable program pursuant to this subdivision shall complete an  application,  including  a  budget  by   program   component.   Such application  shall be in a form prescribed by the commissioner and shall be submitted not later than May fifteenth of each  school  year.  Within  forty-five   days   of  such  deadline,  and  upon  evaluation  of  such applications, the commissioner shall notify school districts  and  BOCES of those portions of such application that will be aidable in the school year   ahead   after  making  a  determination  that  approval  of  such application will assure maximum effectiveness,  geographic  availability and  lack  of  duplication  of  such  programs,  support for educational initiatives, and compliance with required program and  fiscal  reporting requirements.  No  aid  shall  be  payable  pursuant to this subdivision unless the application is approved by the commissioner.   g. No school  district  may  receive  under  the  provisions  of  this subdivision  an  amount  which when added to all other state and federal aid  received  by  such  school  district  for  the  purposes  of   this subdivision,  including  tuition  paid  to  the school district for such program,  exceeds  the  entire  cost  of  such  program  in  that  year. Notwithstanding  any other provision of this section to the contrary, in the event that the total revenue received exceeds  the  entire  cost  of such  program,  any  state  aid payable to the district in the following year shall be reduced in the amount of such excess.   h. Attendance of students in  such  approved  programs  shall  not  be included  in  any  other attendance counts of this section and shall not generate aid under any other provision of this section or under  section nineteen hundred fifty of this chapter.   12. Academic enhancement aid. A school district that as of April first of  the base year has been continuously identified as a district in need of improvement for at least five  years  shall,  for  the  two  thousand eight--two  thousand  nine  school  year,  be  entitled to an additional apportionment equal to the positive remainder, if any, of (a) the lesser of fifteen million dollars or the product of the  total  foundation  aid base,  as  defined  by  paragraph  j of subdivision one of this section, multiplied by ten percent (0.10), less (b) the positive remainder of (i) the sum of the total foundation aid apportioned pursuant to  subdivision four of this section and the supplemental educational improvement grants apportioned  pursuant to subdivision eight of section thirty-six hundred forty-one of this article, less (ii) the total foundation aid base.   For the two thousand  nine--two  thousand  ten  through  two  thousand fourteen--two  thousand fifteen school years, each school district shall be entitled to an apportionment equal to the amount set forth  for  such school  district  as  "EDUCATION  GRANTS, ACADEMIC EN" under the heading "2008-09 BASE YEAR AIDS" in the school aid computer listing produced  by the commissioner in support of the budget for the two thousand nine--two thousand  ten  school year and entitled "SA0910", and such apportionment shall  be  deemed  to  satisfy  the  state  obligation  to  provide   an apportionment  pursuant  to  subdivision  eight  of  section  thirty-six hundred forty-one of this article.   For the two thousand fifteen--two thousand sixteen year,  each  school district  shall  be entitled to an apportionment equal to the amount set forth for such school  district  as  "ACADEMIC  ENHANCEMENT"  under  the heading  "2014-15  ESTIMATED  AIDS"  in  the school aid computer listing produced by the commissioner in  support  of  the  budget  for  the  two thousand   fourteen--two  thousand  fifteen  school  year  and  entitled "SA141-5", and such apportionment shall be deemed to satisfy  the  state obligation  to provide an apportionment pursuant to subdivision eight of section thirty-six hundred forty-one of this article.   For the two thousand sixteen--two thousand seventeen school year, each school district shall be entitled  to  an  apportionment  equal  to  the amount  set  forth  for  such  school district as "ACADEMIC ENHANCEMENT" under the heading "2015-16 ESTIMATED AIDS" in the  school  aid  computer listing  produced  by  the commissioner in support of the budget for the  two thousand fifteen--two thousand  sixteen  school  year  and  entitled "SA151-6",  and  such apportionment shall be deemed to satisfy the state obligation to provide an apportionment pursuant to subdivision eight  of section thirty-six hundred forty-one of this article.   For  the  two  thousand  seventeen--two thousand eighteen school year, each school district shall be entitled to an apportionment equal to  the amount  set  forth  for  such  school district as "ACADEMIC ENHANCEMENT" under the heading "2016-17 ESTIMATED AIDS" in the  school  aid  computer listing  produced  by  the commissioner in support of the budget for the two thousand sixteen--two thousand seventeen school  year  and  entitled "SA161-7",  and  such apportionment shall be deemed to satisfy the state obligation to provide an apportionment pursuant to subdivision eight  of section thirty-six hundred forty-one of this article.   For the two thousand eighteen--two thousand nineteen school year, each school  district  shall  be  entitled  to  an apportionment equal to the amount set forth for such  school  district  as  "ACADEMIC  ENHANCEMENT" under  the  heading  "2017-18 ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in support of the  budget  for  the two  thousand  seventeen--two thousand eighteen school year and entitled "SA171-8", and such apportionment shall be deemed to satisfy  the  state obligation  to provide an apportionment pursuant to subdivision eight of section thirty-six hundred forty-one of this article.   For the two thousand nineteen--two thousand twenty school  year,  each school  district  shall  be  entitled  to  an apportionment equal to the amount set forth for such  school  district  as  "ACADEMIC  ENHANCEMENT" under  the  heading  "2018-19 ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in support of the  budget  for  the two  thousand  eighteen--two  thousand nineteen school year and entitled "SA181-9", and such apportionment shall be deemed to satisfy  the  state obligation  to provide an apportionment pursuant to subdivision eight of section thirty-six hundred forty-one of this article.   For the two thousand twenty--two thousand twenty-one school year, each school district shall be entitled  to  an  apportionment  equal  to  the amount  set  forth  for  such  school district as "ACADEMIC ENHANCEMENT" under the heading "2019-20 ESTIMATED AIDS" in the  school  aid  computer listing  produced  by  the commissioner in support of the budget for the two thousand nineteen--two thousand  twenty  school  year  and  entitled "SA192-0",  and  such apportionment shall be deemed to satisfy the state obligation to provide an apportionment pursuant to subdivision eight  of section  thirty-six  hundred  forty-one  of  this  article.  For the two thousand twenty-one--two thousand twenty-two school  year,  each  school district  shall  be entitled to an apportionment equal to the amount set forth for such school  district  as  "ACADEMIC  ENHANCEMENT"  under  the heading  "2020-21  ESTIMATED  AIDS"  in  the school aid computer listing produced by the commissioner in  support  of  the  budget  for  the  two thousand  twenty--two  thousand  twenty-one  school  year  and  entitled "SA202-1", and such apportionment shall be deemed to satisfy  the  state obligation  to provide an apportionment pursuant to subdivision eight of section thirty-six hundred forty-one of this article.   13.   Youth   incarcerated   in   county    correctional    facilities apportionment.    a.  In  addition to any other apportionment under this section, a school district shall be eligible for  an  apportionment  for current  year  educational services provided between July first and June thirtieth to youth incarcerated in correctional facilities maintained by a county or the city of New York or in a youth shelter,  as  defined  in paragraph  f  of  subdivision seven of section thirty-two hundred two of this chapter,  pursuant  to  subdivision  seven  of  section  thirty-two hundred two of this chapter. Such apportionment shall not exceed the sum  of  the  following:  (i)  for programs which operate between September first and June thirtieth, the product  of  the  district's  expense  per pupil  and  the  number  of pupils in full-time equivalent attendance as defined  in  regulations  of  the commissioner multiplied by one hundred twenty-five per centum plus (ii) for programs which operate between July first and June thirtieth, the product  of  the  district's  expense  per pupil  and  the  number  of  pupils  in full-time equivalent attendance, multiplied by one hundred fifty per centum. Such apportionment shall  be in  accordance  with  regulations  promulgated  by  the commissioner and approved by the director of the budget and shall be the  lesser  of  the amount computed pursuant to this paragraph or the actual amount expended by  the  district  for  such  approved educational services and approved administrative costs as reported to the commissioner provided,  however, that  the  minimum  allocation  in any school year for a school district providing  educational  services  to  such  children  shall  be  fifteen thousand dollars.  The educational costs for these children shall not be otherwise  aidable or reimbursable under any provision of law; provided, however, that a city school district which operates  an  academy  or  an alternative  high  school  at  such  a  facility,  may  elect to receive applicable aid pursuant to other provisions of this section in  lieu  of any aid under this subdivision.   b. Notwithstanding the provisions of section thirty-six hundred nine-a of  this  part,  the  payment  of  such  apportionment shall be based on reports required by the commissioner for  the  periods  ending  November thirtieth,  March  thirty-first  and June thirtieth of each school year. For the city school district of the city of New York, computations  made pursuant to this subdivision shall be computed on a city-wide basis.   d.   The   commissioner  shall  adopt  regulations  to  implement  the provisions of this subdivision.   14. Limitations on the apportionment. The apportionment to any  school district  during  any  school  year  shall  be  subject to the following provisions:   a. District subject to reorganization. (1) No apportionments  pursuant to  subdivision six of this section shall be paid to any school district which is scheduled for reorganization pursuant to  the  state  plan  for school  district reorganization, unless there shall have been compliance with this paragraph.  (2) In order to obtain an apportionment under subdivision six of  this section for a district scheduled for reorganization and not reorganized, such  district  shall  file  with  the  commissioner  a  formal  written application therefor, (a) showing  (i)  inadequacy  or  obsolescence  of present  facilities,  and  (ii)  that  such  construction for which such apportionment is sought would be capable of substantial educational  use by  the  reorganized  district  in  case  the  reorganization  under the existing plan of reorganization is effected, and that  it  will  provide more  efficient  and  more  economical  educational  facilities for such reorganized district in the best educational interests of  the  children in the reorganized school district or (b) showing that such district has adopted a resolution or resolutions in accordance with sections eighteen hundred  one  through eighteen hundred three of this chapter in favor of such reorganization and is being  prevented  from  reorganizing  by  the action   of  another  district  which  is  part  of  the  same  plan  of reorganization. The commissioner shall within  ninety  days  grant  such apportionment  or  deny such apportionment with leave to the district to petition for a formal hearing. Such hearing shall be  held  pursuant  to the  procedures  provided  in subdivision three of section three hundred fourteen of this chapter.  (3) (a) Within sixty days after such  hearing  is  concluded  and  all papers  in relation thereto are submitted, the commissioner shall render a preliminary  finding  recommending  whether  a  change  is  warranted, setting  forth  his  findings  and  conclusions  which  shall  be  based exclusively  on  the evidence presented at the hearing. The commissioner shall recommend the amendment or  confirmation  of  the  state  plan  in accordance  with  his  preliminary  finding  by a report made by him and entered in his office.   The commissioner shall serve  a  copy  of  such preliminary  finding  upon  the  clerk  or in the event that there is no clerk, the trustee or trustees of the school districts  located  in  the affected  area  or  areas. In the event that such districts do not agree with such preliminary findings, the school  districts  affected  by  the terms  of  such  preliminary finding may within thirty days apply to the chancellor of the board of regents for the appointment of a committee of the regents to review the proposed  amendment  or  confirmation  of  the state  plan.  In  the event that an application to the chancellor is not made within thirty days for  the  appointment  of  a  committee  of  the regents,  the  preliminary finding shall become an order without further action of the commissioner.  (b) Upon receipt of such application, the chancellor shall  appoint  a committee of three members of the regents, one of whom shall be a regent whose  judicial district includes all or part of the areas affected. The committee of regents shall review the proposed amendment or confirmation of the state plan. In the event the committee is unable to  resolve  the differences between the commissioner and such school districts, it shall within  sixty  days  from the date of the appointment of such committee, make an order reversing, affirming, or modifying,  wholly  or  in  part, such  preliminary finding of the commissioner and amending or confirming the state plan setting forth the committee's  findings  and  conclusions which  shall  be  based  exclusively  on  the  evidence presented at the commissioner's hearing and any  additional  evidence  presented  at  the committee's  review.  The  committee shall have the discretion to permit additional evidence to be presented by any party. The commissioner shall serve a copy of such order upon the clerk or in the event  there  is  no clerk,  the  trustee  or trustees of the school districts located in the affected area or areas.  (c) Such order of the committee of the regents shall  be  binding  and final  and  subject  to  review pursuant to article seventy-eight of the civil practice law and rules. The scope  of  review  shall  include  the question  whether the determination is on the entire record supported by substantial evidence.  (d) The commissioner shall establish and promulgate rules of  practice and  procedures  in connection with such hearings, shall provide for the attendance of the hearing officer, regulate the course of  the  hearing, fix the time for filing of briefs and other documents, provide a hearing stenographer  and  for the making of a record as well as the making of a full transcript of all proceedings at  the  hearing  and  shall  at  the request of any party, school district or interested person have prepared and  furnish  a copy of the transcript or any party thereof upon payment of the costs therefor.  (e) School districts designated in the established plan by an order of the committee of the regents shall be made parties  by  the  petitioning district.  Districts  which  may  be affected by the proposed change may join or be joined in such proceeding by the commissioner or any party.  (4) Notwithstanding the provisions of subparagraphs one through  three of  this  paragraph,  any  such  district  which  has  qualified  for an apportionment for school building purposes, under laws in  effect  prior to  the date this act takes effect, shall receive an apportionment under  subdivision six of this section; and  provided,  further,  that  no  new apportionment  shall  be paid and the commissioner shall not approve any new expenditures for school building purposes in any such district after such  date,  except  where  the commissioner has made a determination as herein provided.  (5) Nothing herein provided shall prevent a school district which  has heretofore  been  denied  an  apportionment  subsequent  to  July first, nineteen hundred sixty-two from making an application hereunder,  except that   any  such  apportionment  which  may  be  granted  shall  not  be retroactive beyond July first, nineteen hundred sixty-two.   c.   Incentive   building   aid   for   reorganized   districts.   (1) Notwithstanding  the  provisions  of  this section, whenever two or more school districts are scheduled for reorganization  pursuant  to  section three  hundred  fourteen  of this chapter and whenever after July first, nineteen hundred sixty-five all such school districts  so  scheduled  do reorganize, and  (i) whenever such proposed reorganization includes at least two school districts, each of which maintains its own high school, or  (ii)  where  such  proposed  reorganization  includes  only one school district maintaining its own high school, whenever  in  such  case  such proposed reorganization, in addition to such school district maintaining its own high school, includes at least nine other school districts, or  (iii)  whenever  such  proposed  reorganization  includes at least two central school districts, or  (iv) where such proposed reorganization includes at least  one  school district  maintaining  its  own  high  school  and, in addition thereto, includes at least one school district employing eight or more  teachers, or  (v)   where  such  proposed  reorganization  includes  a  city  school district, and in addition thereto, includes at least seven other  school districts, or  (vi)  where  such proposed reorganization includes at least two school districts employing eight or more teachers forming a central high school district pursuant to section nineteen hundred thirteen of this  chapter, beginning  with  July  first,  nineteen  hundred sixty-five or the first school year of operation as a reorganized district after such date, such reorganized  school  district  shall  be  entitled  to   an   additional apportionment  of  twenty-five  per  centum  of  the  sum  of:  (A)  its apportionment as provided in subdivision six of  this  section  whenever such  apportionment  is  computed on the basis of its approved base year expenditures for capital outlay from its general, capital, or a  reserve fund  incurred prior to July first, two thousand one, or on the basis of its approved base year expenditures for capital outlay from its general, capital or a reserve fund incurred in the two thousand one--two thousand two school year and computed pursuant to subdivision six of this section as if such expenditures were aidable under such subdivision, and current year approved expenditures for debt service for school building purposes and (B) its  apportionment  as  provided  in  subdivision  six  of  this section,  the  general contracts for which shall have been awarded on or after the date this act takes  effect  and  prior  to  July  first,  two thousand  ten,  or  prior  to July first, two thousand twelve where such general contracts  are  for  projects  with  complete  final  plans  and specifications  filed  for  approval with the commissioner prior to July first, two thousand ten, or within ten years from the effective date  of reorganization,  whichever  is  later  as provided in subdivision six of this section, and which said sum shall be payable  for  and  during  the terms  of  any  indebtedness  created  for the purpose of financing such construction or other facility as aforesaid, provided however,  that  in  no  event  may  the  total  apportionment  under  this  paragraph, under subdivision twelve of  section  thirty-six  hundred  forty-one  of  this article,  and  under  subdivisions six and six-f of this section for any project  exceed  the product of (1) ninety-eight percent for a high need school district, as defined pursuant to guidelines of  the  commissioner for  the two thousand five--two thousand six school year, for all school building projects approved by the voters of the school  district  or  by the  board  of  education  of a city school district in a city with more than one hundred twenty-five thousand inhabitants, and/or the chancellor in a city school district in a city having a population of  one  million or  more,  on or after July first, two thousand five, or ninety-five per cent  for  any  other  school  building  project  or  school   district, multiplied  by  (2)  the  sum of the base year approved expenditures for capital outlay for school  building  purposes  from  the  general  fund, capital  fund  or  from  a  reserve  fund,  and  current  year  approved expenditures for debt service for such purposes for such project.  (2) Notwithstanding any provisions of this paragraph and  paragraph  d of  this  subdivision  to  the  contrary,  the  commissioner  is  hereby authorized, in addition to any other state aid apportionments  to  which such  district  may be entitled under the provisions of this chapter, to make the additional reorganization incentive aid  payments  provided  by such  paragraphs, in the amounts, and in the manner provided therein, to central school district number  one  of  the  towns  of  Brookhaven  and Smithtown,  Suffolk  county,  as if such newly reorganized district were included in the various categories of reorganization referred to in such paragraphs.  (4) In the event a school district is eligible for incentive  building aid  and  again  reorganizes  pursuant  to  a new plan of reorganization established by the commissioner, and where such new reorganization shall again become eligible for incentive building aid,  no  project  of  such district  shall be entitled to more than one such additional twenty-five percent apportionment. The latest date provided in  this  paragraph  for the  awarding  of  general  contracts  shall  also  apply  to any school district subject to chapter five hundred eighty-eight  of  the  laws  of nineteen   hundred  sixty-six  as  amended,  notwithstanding  such  date provided in such chapter.   d. Incentive operating aid for reorganized districts.  Notwithstanding the  provisions  of paragraphs a through c of this subdivision, whenever two or more school districts are scheduled for  reorganization  pursuant to  section  three  hundred fourteen of this chapter, and whenever after July first, two thousand seven, all such school districts  so  scheduled do  reorganize  in  accordance with the provisions of such section three hundred fourteen, as amended by chapter seven hundred forty-five of  the laws of nineteen hundred sixty-five, and  (1) whenever such proposed reorganization includes at least two school districts, each of which maintains its own high school, or  (2)  where  such  proposed  reorganization  includes  only  one school district maintaining its own high school, whenever  in  such  case  such proposed reorganization, in addition to such school district maintaining its own high school, includes at least nine other school districts, or  (3)  whenever  such  proposed  reorganization  includes  at  least two central school districts, or  (4) where such proposed reorganization includes at  least  one  school district  maintaining  its  own  high  school  and, in addition thereto, includes at least one school district employing eight or more  teachers, or  (5)   where  such  proposed  reorganization  includes  a  city  school district, and in addition thereto, includes at least seven other  school districts, or  (6)  where  such reorganization includes at least two school districts employing eight or more teachers forming a central high school  district pursuant  to  section  nineteen  hundred  thirteen of this chapter, such reorganized district shall be entitled to an apportionment equal  to  an additional  percent of the apportionment computed in accordance with the provisions of paragraph d-1 of this subdivision; but in  no  case  shall the  sum  of  such  apportionment under this paragraph plus the selected operating aid per pupil be more than a total of ninety-five  per  centum of  the  year  prior  to the base year approved operating expense; for a period of five years beginning with the first school year  of  operation as  a  reorganized  district  such  additional  percent  shall  be forty percent; and thereafter such additional forty percent  apportionment  to such  district  shall  be  reduced  by four percentage points each year, beginning with the sixth school  year  of  operation  as  a  reorganized district,   and   continuing   until   such   additional  forty  percent apportionment  is  eliminated;  provided,  however,   that   the   total apportionment  to  such  reorganized  district, beginning with the first school year of operation as a reorganized district, and for a period  of fifteen  years  thereafter,  shall  be  not  less  than  the  sum of all apportionments computed  in  accordance  with  the  provisions  of  this paragraph  plus  the  apportionment  computed  in  accordance  with  the provisions of paragraph d-1 of  this  subdivision  that  each  component school  district was entitled to receive and did receive during the last school year preceding such first year  of  operation.  In  the  event  a school  district  is  eligible  for  incentive  operating  aid and again reorganizes pursuant to a new plan or reorganization established by  the commissioner,  and  where  such new reorganization is again eligible for incentive operating aid, the newly  created  school  district  shall  be entitled  to  receive incentive operating aid pursuant to the provisions of this paragraph, based on all school districts included  in  any  such reorganization, provided, however, that incentive operating aid payments due because of any such former reorganization shall cease.   d-1.  For  purposes  of  paragraph  d  of  this subdivision, "selected operating aid per pupil" shall mean the apportionment computed  for  the 2006-07  school  year, based on data on file with the commissioner as of the date upon which an electronic data file was created for the purposes of compliance with paragraph b  of  subdivision  twenty-one  of  section three  hundred  five  of  this  chapter  on  February fifteenth, as: the product of (i) the state sharing ratio calculated pursuant to  paragraph g  of  subdivision  three of this section and (ii) the sum of $3,900 and the product of (a) the lesser of $8,000 or  the  expense  per  pupil  as defined  in  subdivision  one  of  this section minus $3,900 and (b) the greater of the quotient, computed to four decimals without rounding,  of .075  divided  by  the  school district combined wealth ratio calculated pursuant to paragraph c of subdivision three  of  this  section  or  7.5 percent,  but  not  less than $400, and the selected apportionment shall mean the product of the district's total aidable pupil units  calculated pursuant  to  subdivision two of this section and the selected operating aid per pupil as calculated pursuant to the provisions contained herein.   f. For school districts which  reorganize  on  or  after  July  first, nineteen  hundred  eighty-three,  the  percent increase in apportionment pursuant to paragraph c of this subdivision  shall  be  thirty  provided that such school districts meet all other requirements of the provisions of  such paragraph c. All other requirements of paragraph c shall apply. School districts which receive an  apportionment  under  this  paragraph  shall  not  be  eligible  for an apportionment under paragraph c or e of this subdivision.   g. Whenever a school district is dissolved and portions of such former district  are  added  to more than one school district, each such school district to which territory is added shall in the  first  year  only  in which  such  district  educates  pupils  from  such  former  district be entitled to an additional apportionment under  the  provisions  of  this paragraph,  which  apportionment  shall  be  computed in accordance with regulations  of  the   commissioner   under   one   of   the   following subparagraphs:  (1) the pupils received by each such district as a result of receiving such  new  territory  shall  be added to all of the pupil counts used to compute operating aid for such district, or  (2) if such receiving district is receiving aid under an option  other than  formula aid for such year, the additional aid shall be computed by dividing the operating aids base for such year by the pupil  count  used for  computing  formula operating aid such district might otherwise have received, and by multiplying such result by  the  number  of  additional pupils  received  from such dissolved district who are then residents of such receiving district.   j. For school districts which  reorganize  on  or  after  July  first, nineteen  hundred  ninety-two,  the  percent  increase  in apportionment pursuant to paragraph c of this subdivision  shall  be  thirty  provided that such school districts meet all other requirements of the provisions of  such paragraph c. All other requirements of paragraph c shall apply. School districts which receive an  apportionment  under  this  paragraph shall  not be eligible for an apportionment under paragraph c, e or f of this subdivision.   15. Voluntary interdistrict urban-suburban transfer program aid. a.  A school  district  which  accepts  pupils from another school district in accordance  with  a  voluntary  interdistrict  urban-suburban   transfer program  designed  to  reduce  racial isolation which is approved by the commissioner in accordance with regulations  adopted  by  him  for  such purpose shall be eligible for aid pursuant to this subdivision.   b.  Definitions.  (1)  "Transfer  pupil  count"  shall mean the public school district enrollment in the current year through such program.  (2) "Increase in  aid"  shall  mean  the  product  of  thirty-six  and one-half  percent  (0.365) and the positive remainder resulting when the total foundation aid base is subtracted  from  the  current  year  total foundation aid as defined in subdivision four of this section.  (3)  "Aid  paid  per pupil" shall mean the aid computed in the current year pursuant to subdivision four of this section divided by  the  total aidable  foundation  pupil  units  for  total  foundation  aid, computed pursuant to paragraph g of subdivision two of this section.  (4) "Formula pupil margin" shall mean the increase in aid  divided  by aid paid per pupil.  (5)  "Excess  transfer  pupils"  shall  mean  the  positive  remainder resulting when the formula pupil margin is subtracted from the  transfer pupil count.  (6)  "Per  pupil  aid  differential" shall mean the positive remainder resulting when the aid paid  per  pupil  for  such  school  district  is subtracted from the aid paid per pupil for the transfer pupil's district of residence.   c.  In  addition  to  any  other aid computed under this section, such school district shall be eligible to receive, for each  excess  transfer pupil,  an amount equal to the selected foundation aid for such district computed pursuant to subdivision four of this section.    d. For the  purposes  of  computing  transportation  aid  pursuant  to subdivision   seven   of   this   section,  the  approved  cost  of  the transportation of pupils in a voluntary interdistrict  transfer  program approved  by  the  commissioner  shall  be  used  in  computing approved transportation expense.   e.  In  addition  to  any  other aid computed under this section, such school district shall be eligible to receive an amount equal to the  per pupil aid differential multiplied by the transfer pupil count.   16. High tax aid.  Each school district shall be eligible to receive a high  tax aid apportionment in the two thousand eight--two thousand nine school year, which shall equal the greater of (i) the sum of the tier  1 high  tax  aid  apportionment, the tier 2 high tax aid apportionment and the tier 3 high tax  aid  apportionment  or  (ii)  the  product  of  the apportionment   received   by  the  school  district  pursuant  to  this subdivision in the two thousand seven--two thousand eight  school  year, multiplied  by  the due-minimum factor, which shall equal, for districts with an alternate pupil wealth ratio computed pursuant to paragraph b of subdivision three of this section that is less than two, seventy percent (0.70), and for all other districts, fifty percent (0.50).  Each  school district  shall  be  eligible to receive a high tax aid apportionment in the two thousand nine--two thousand ten through two thousand twelve--two thousand thirteen school years in the amount set forth for  such  school district as "HIGH TAX AID" under the heading "2008-09 BASE YEAR AIDS" in the  school aid computer listing produced by the commissioner in support of the budget for the two thousand nine--two thousand  ten  school  year and  entitled  "SA0910".    Each  school  district  shall be eligible to receive a high tax aid apportionment in the two  thousand  thirteen--two thousand   fourteen   through   two  thousand  twenty-one--two  thousand twenty-two school years equal to the greater of (1) the amount set forth for such school district as "HIGH TAX AID" under  the  heading  "2008-09 BASE  YEAR  AIDS"  in  the  school  aid computer listing produced by the commissioner in support of the budget for  the  two  thousand  nine--two thousand  ten  school  year  and entitled "SA0910" or (2) the amount set forth for such school district as  "HIGH  TAX  AID"  under  the  heading "2013-14  ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in support of the  executive  budget  for  the  2013-14 fiscal year and entitled "BT131-4".   a.  Definitions.  (1)  "Residential real property tax levy" shall mean the  school  tax  levy  imposed  on  residential   property,   including condominium  properties, in the year commencing in the calendar year two years prior to the calendar year in which the base year began. The final update of such data shall be reported by the  commissioner  of  taxation and  finance to the commissioner by February fifteenth of the base year. The commissioner of taxation and  finance  shall  adopt  regulations  as appropriate  to  assure  the  appropriate collection, classification and reporting of such data for the purposes  of  paying  state  aid  to  the schools.  (2)  "Adjusted gross income" shall mean the adjusted gross income of a school district as used in computation of the district's alternate pupil wealth ratio pursuant to  paragraph  b  of  subdivision  three  of  this section,  provided,  however, that for the computation of apportionments pursuant to this subdivision, the adjusted gross  income  of  a  central high  school  district  shall  not  equal  the sum of the adjusted gross income of each of its component school districts.  (3) "Tax effort ratio" shall  mean  the  quotient  of  the  district's residential  real  property  tax levy divided by the district's adjusted gross income computed to five decimals without rounding.  (4) "Tier 1 eligible school district" shall mean any  school  district in  which (i) the income wealth index, as computed pursuant to paragraph d of subdivision three of this section, is less than two  and  one-half, and  (ii)  the expense per pupil, as computed pursuant to paragraph f of subdivision  one  of this section, is greater than the statewide average expense per pupil as computed  pursuant  to  subdivision  five  of  this section,  and  (iii)  the  tax  effort  ratio  is greater than three and two-tenths percent (0.032). For the  two  thousand  eight--two  thousand nine  school  year,  for  the  purpose of computing aid pursuant to this subdivision, the statewide  average  expense  per  pupil  shall  be  ten thousand six hundred fifty dollars.  (5)  "Tier  2 eligible school district" shall mean any school district in which the tax effort ratio is greater than five percent.  (6) "Tier 3 eligible school district" shall mean any  school  district in  which  (i)  the  quotient  of (a) the actual valuation of the school district divided by its total wealth pupil units  computed  pursuant  to subparagraph  one  of  paragraph a of subdivision three of this section, divided by (b) the adjusted gross income of a school district divided by its total wealth pupil units computed pursuant to  subparagraph  one  of paragraph  b  of subdivision three of this section, is greater than four and sixty-two hundredths (4.62), (ii) the combined wealth ratio computed pursuant to subparagraph one of paragraph c of subdivision three of this section is less than six, and (iii) the regional cost  index  determined pursuant  to subparagraph two of paragraph a of subdivision four of this section is greater than one and three-tenths (1.3).   b. Tier 1 high tax aid apportionment. For any tier 1  eligible  school district,  the tier 1 high tax aid apportionment shall be the greater of (1) the product of the public school district enrollment of the district in the base year, as computed pursuant to subparagraph two of  paragraph n  of subdivision one of this section, multiplied by the product of four hundred fifty dollars multiplied by the state sharing ratio, or (2)  one hundred thousand dollars.   c.  Tier  2 high tax aid apportionment. For any tier 2 eligible school district, the tier 2 high tax aid apportionment shall be the product  of (i)  the  public  school district enrollment of the district in the base year, as computed  pursuant  to  subparagraph  two  of  paragraph  n  of subdivision  one  of  this  section,  multiplied  by  (ii)  one  hundred eighty-one  thousandths  (0.181)  multiplied  by  (iii)   the   positive difference,  if  any,  of the expense per pupil, as computed pursuant to paragraph f of subdivision one of this section, less  ten  thousand  six hundred  sixty  dollars,  multiplied  by  (iv)  an aid ratio computed by subtracting from one the product obtained by multiplying  the  alternate pupil  wealth ratio computed pursuant to subparagraph one of paragraph b of subdivision  three  of  this  section  by  sixty  percent,  provided, however,  that  such  aid  ratio shall not be less than zero nor greater than one, multiplied by (v) the regional cost index.   d. Tier 3 high tax aid apportionment. For any tier 3  eligible  school district,  the tier 3 high tax aid apportionment shall be the product of (i) the public school district enrollment of the district  in  the  base year,  as  computed  pursuant  to  subparagraph  two  of  paragraph n of subdivision one of this section, multiplied by (ii)  fifty-two  dollars, multiplied by (iii) the regional cost index.   17. Gap elimination adjustment. a. Notwithstanding any other provision of  law  to  the contrary, the commissioner shall reduce payments due to each district for the two thousand eleven--two  thousand  twelve  school year  and  thereafter  pursuant  to section thirty-six hundred nine-a of this article by an  amount  equal  to  the  gap  elimination  adjustment computed  for  such  district,  and  such  amount shall be deducted from  moneys apportioned for the purposes of payments made  pursuant  to  such section  thirty-six  hundred nine-a and if the reduction is greater than the sum of the amounts available for such deductions, the  remainder  of the  reduction  shall  be withheld from payments scheduled to be made to the district pursuant to  section  thirty-six  hundred  nine-a  for  the following  school year, and provided further that an amount equal to the amount of such deduction shall be  deemed  to  have  been  paid  to  the district  pursuant  to  this  section  for the school year in which such deduction is made. The commissioner shall compute such  gap  elimination adjustment and shall provide a schedule of such reduction in payments to the  state  comptroller,  the  director  of the budget, the chair of the senate finance committee and the chair of the assembly  ways  and  means committee.   b.  The  gap  elimination  adjustment for the two thousand eleven--two thousand twelve school year shall be computed as follows,  based  on  an updated  electronic  date  file  containing  actual  and  estimated data relating to apportionments due and owing during the current school  year and  projections of such apportionments for the following school year to school districts and boards of cooperative educational services from the general support for public schools, growth  and  boards  of  cooperative educational  services appropriations produced pursuant to paragraph b of subdivision twenty-one of section three hundred five of this chapter  on February  fifteenth of the base year. The gap elimination adjustment for a district shall equal the lesser of the district's percentage reduction and its TGFE check, provided, however, that in the case  of  a  district with  a tax effort ratio greater than four percent (0.04) and a combined wealth ratio for total foundation aid computed pursuant to  subparagraph two  of  paragraph  c  of subdivision three of this section that is less than one and five-tenths (1.5), the gap  elimination  adjustment  for  a district  shall  equal  the lesser of the percentage reduction, the TGFE check and the tax effort reduction, and further  provided  that  in  the case  of  a school district, other than a city school district of a city having a population in excess of one hundred twenty-five thousand,  with (A) an administrative efficiency ratio of less than one and eight-tenths percent (0.018) and (B) an administrative expense per pupil of less than three hundred forty-eight dollars ($348), the gap elimination adjustment shall  be  reduced  by  an amount equal to the administrative efficiency restoration, and  further  provided  that,  where  applicable,  the  gap elimination adjustment shall be reduced by an amount equal to the sum of the   needs-based  restoration  plus  the  low  wealth-high  tax  effort restoration plus the enrollment adjustment award.  (i) The percentage reduction shall be the sum of (A)  the  product  of the  total aid for adjustment, multiplied by six and four-tenths percent (0.064), and (B) the product  of  four  thousand  four  hundred  dollars ($4,400)  multiplied  by  the reduction factor, multiplied by the public school district enrollment  for  the  base  year  computed  pursuant  to subparagraph  two  of  paragraph  n  of subdivision one of this section, provided, however, that such percentage reduction shall not be less than the product of nine and one-half  percent  (0.095)  multiplied  by  such total  aid  for  adjustment, and not more than the product of twenty-one and four-tenths  percent  (0.214)  multiplied  by  such  total  aid  for adjustment.  (ii)  The  tax  effort reduction shall be the product of the total aid for adjustment, multiplied  by  the  quotient  of  twenty-three  percent (0.23) divided by the quotient of the tax effort ratio computed pursuant to  subparagraph  three  of  paragraph  a of subdivision sixteen of this section divided by four and two hundred forty-seven thousandths  percent (0.04247),  provided,  however, that such tax effort reduction shall not  be less than the product of thirteen percent (0.13) multiplied  by  such total  aid for adjustment, and not more than the product of twenty-three percent (0.23) multiplied by such total aid for adjustment.  (iii)  The  TGFE check shall be the product of the TGFE percentage and the total general fund expenditures of such district in the base year.  (iv) The administrative efficiency restoration shall be the product of seventy-five dollars ($75),  multiplied  by  the  state  sharing  ratio, multiplied by the total aidable foundation pupil units computed pursuant to  paragraph  g  of subdivision two of this section for the purposes of computing total foundation aid.  (v) The needs-based restoration shall be the sum of (A) the product of the  needs-based  grant,  multiplied  by  the  public  school   district enrollment  for  the  base year computed pursuant to subparagraph two of paragraph n of subdivision one of such section thirty-six hundred two of this part, plus (B) in the case of any district for which  the  quotient of  the  Limited  English  proficient  count  for the base year computed pursuant to paragraph o of subdivision one of this  section  divided  by the  public  school  district  enrollment  for  the  base  year computed pursuant to subparagraph two of paragraph n of subdivision one  of  this section,  exceeds  thirteen percent (0.13), the product of the total aid for adjustment  multiplied  by  seventy-five  hundredths  of  a  percent (0.0075).  (vi)  The  low  wealth-high  tax  effort restoration shall be, for any school district with a tax effort ratio greater than six percent  (0.06) and  a  combined wealth ratio for total foundation aid that is less than seven-tenths  (0.7),  the  product  of  one  hundred  dollars  ($100.00) multiplied  by  the  public school district enrollment for the base year computed pursuant to subparagraph two of paragraph n of subdivision  one of this section.  (vii)  The  enrollment  adjustment  award shall be the product of five hundred dollars ($500.00) multiplied by the enrollment increase for  any eligible  school district. An eligible school district shall be a school district (A) with a combined wealth ratio for total foundation aid  less than  three  (3.0)  and  an enrollment increase greater than or equal to forty-five, where, (B) for such school district, either  the  enrollment increase  is  greater  than  one  percent  (0.01)  of  the public school district enrollment for the base year or the combined wealth  ratio  for total  foundation  aid  is  less than two (2.0). The enrollment increase shall be as the positive  difference  of  the  estimated  public  school district   enrollment   for   the  current  year  computed  pursuant  to subparagraph two of paragraph n of subdivision one of this section  less the  public  school  district  enrollment  for  the  base  year computed pursuant to subparagraph two of paragraph n of subdivision one  of  this section.  (viii)  For  the  purposes  of  such  computation,  (A) "total aid for adjustment" shall mean the sum of the amounts set forth for each  school district  as  "FOUNDATION AID", "FULL DAY K CONVERSION", BOCES + SPECIAL SERVICES", "HIGH COST EXCESS COST", "PRIVATE EXCESS COST",  "HARDWARE  & TECHNOLOGY",   "SOFTWARE,   LIBRARY,   TEXTBOOK",  "TRANSPORTATION  INCL SUMMER", "OPERATING REORG  INCENTIVE",  "CHARTER  SCHOOL  TRANSITIONAL", "ACADEMIC  ENHANCEMENT",  "HIGH  TAX  AID"  AND "SUPPLEMENTAL PUB EXCESS COST" under the heading "2011-12  ESTIMATED  AIDS"  in  the  school  aid computer  listing  produced  by  the  commissioner  in  support  of  the executive budget proposal for  the  two  thousand  eleven--two  thousand twelve school year;  (B)  "the  state  sharing  ratio"  shall  mean the state sharing ratio computed for total foundation aid computed pursuant to  paragraph  g  of  subdivision three of this section, but not less than ten percent (0.10); and  (C)  "reduction  factor"  shall  mean  the  product  of  the  positive remainder of one less the three-year  average  free  and  reduced  price lunch  percent  computed pursuant to subparagraph (ii) of paragraph p of subdivision one of this section, multiplied by the combined wealth ratio for total foundation  aid  computed  pursuant  to  subparagraph  two  of paragraph  c  of  subdivision three of section thirty-six hundred two of this part; and  (D) "needs-based grant" shall mean, (1) in  the  case  of  a  district determined  to  be a high need school district pursuant to clause (c) of subparagraph two of paragraph c of subdivision six of this  section  for the  school aid computer listing produced by the commissioner in support of the enacted budget for the two  thousand  seven--two  thousand  eight school  year  and  entitled "SA0708", having a need-resource category of three or four, sixty-one dollars ($61.00), and (2)  in  the  case  of  a district  determined  to  be an average need school district pursuant to clause (c) of subparagraph two of paragraph c of subdivision six of this section for the school aid computer listing produced by the commissioner in support of  the  enacted  budget  for  the  two  thousand  seven--two thousand eight school year and entitled "SA0708", having a need-resource category of five, fifty-four dollars ($54.00).  (E)  "administrative  efficiency ratio" shall mean the quotient of the sum of the expenditures related to the  board  of  education,  including expenditures  for  the  board of education, the district clerk's office, the district meeting, auditing service, the treasurer's office, the  tax collector's   office,   legal  services  and  the  school  census,  plus expenditures for central administration, including expenditures for  the chief  school  officer,  the business office, the purchasing office, the personnel office, the records management officer, public information and services, fees for  fiscal  agents  and  undistributed  indirect  costs, divided  by the total expenditures charged by a district to the general, debt service, and  special  aid  funds,  excluding  transfers  from  the general  fund  to  the  debt  service  and  special  aid funds, based on expenditures reported by the district for  the  school  year  two  years prior  to  the  base  year, based on data on file for an electronic data file used to produce the school aid computer  listing  produced  by  the commissioner in support of the executive budget request; and  (F)  "administrative expense per pupil" shall mean the quotient of the sum of the expenditures related to the  board  of  education,  including expenditures  for  the  board of education, the district clerk's office, the district meeting, auditing service, the treasurer's office, the  tax collector's   office,   legal  services  and  the  school  census,  plus expenditures for central administration, including expenditures for  the chief  school  officer,  the business office, the purchasing office, the personnel office, the records management officer, public information and services, fees for  fiscal  agents  and  undistributed  indirect  costs, charged  by  a  district  to  the general, debt service, and special aid funds, based on expenditures reported by the  district  for  the  school year  two  years  prior  to  the base year, divided by the public school district enrollment for the base year computed pursuant to  subparagraph two  of  paragraph n of subdivision one of this section based on data on file for an electronic data file used to produce the school aid computer listing produced by the commissioner in support of the executive  budget request; and  (G) "TGFE percentage" shall mean,  (1)  in  the  case  of  a district determined to be a high-need school district pursuant to clause (c) of subparagraph two of  paragraph  c  of  subdivision  six  of  this  section  for the school aid computer listing produced by the commissioner in support of the enacted  budget  for  the two   thousand  seven--two  thousand  eight  school  year  and  entitled "SA0708",  (a)  in the case of a city school district in a city with a population in excess of one million inhabitants, four and five hundred thirty-seven thousandths percent (0.04537),  (b) in the case of a city school district in a city with a  population of  more  than  two hundred fifty thousand inhabitants and less than one million inhabitants according to the two thousand federal  census,  four and one-tenth percent (0.041),  (c)  in the case of a city school district in a city with a population of more than two hundred ten thousand  inhabitants  and  less  than  two hundred fifty thousand inhabitants according to the two thousand federal census, four and thirteen hundredths percent (0.0413),  (d)  in the case of a city school district in a city with a population of more than one hundred seventy thousand inhabitants and less than  two hundred  ten  thousand inhabitants according to the two thousand federal census, five and ninety-seven hundredths percent (0.0597),  (e) in the case of a city school district in a city with a  population of  more than one hundred thousand inhabitants and less than one hundred seventy thousand inhabitants  according  to  the  two  thousand  federal census, five and fifty-three hundredths percent (0.0553),  (f)  in  the  case  of  any  other  such  school  district which has a three-year average free and reduced price  lunch  percent  greater  than seventy-five  percent  (0.75) and which has an administrative efficiency ratio less than one and fifty-five hundredths percent (0.0155), four and nine hundredths percent (0.0409), and  (g) for all other such school districts, six and eight-tenths  percent (0.068), or  (2) in the case of all other school districts, eleven percent (0.11).   d.  The  gap  elimination  adjustment  restoration  amount for the two thousand twelve--two thousand thirteen school year for a school district shall be computed based on data on file with the commissioner and in the database used by the commissioner to produce an updated electronic  data file  in  support of the enacted budget for the two thousand twelve--two thousand thirteen state fiscal year, and shall equal the sum of (i)  the greater of:  (A)  the  product  of (1) the product of the extraordinary needs index multiplied  by  two  hundred  twenty-three  dollars  and  eighty  cents, computed  to  two decimal places without rounding, multiplied by (2) the state sharing ratio computed pursuant  to  paragraph  g  of  subdivision three  of  this  section  multiplied  by  (3) the public school district enrollment for the base year, calculated pursuant to subparagraph two of paragraph n of subdivision one of this section, where the  extraordinary needs index shall be the quotient of the extraordinary needs percent for the district computed pursuant to paragraph w of subdivision one of this section divided by forty-eight hundredths; or  (B) for any district with a GEA/TGFE ratio greater than one, where the GEA/TGFE  ratio  shall be the quotient of the gap elimination adjustment for the two thousand eleven--two thousand twelve  school  year  for  the district divided by the total general fund expenditures of such district in  the  base  year,  divided by the quotient of the statewide total gap elimination adjustment for the two thousand eleven--two thousand  twelve school year divided by total general fund expenditures in the base year, the  product  of  (1)  the  product  of the GEA/TGFE ratio multiplied by ninety  dollars,  computed  to  two  decimal  places  without  rounding, multiplied by (2) the state sharing ratio computed pursuant to paragraph  g  of  subdivision  three  of  this section multiplied by (3) the public school district enrollment for the base  year,  calculated  pursuant  to subparagraph two of paragraph n of subdivision one of this section; or  (C) the product of two and nine hundred fifty-six one-thousandths of a percent  (0.02956)  multiplied by the gap elimination adjustment for the two thousand eleven--two thousand twelve school year; or  (D) the product of (1) the positive difference, if  any,  of  one  and thirty-seven  one-hundredths  (1.37)  minus  the product of the combined wealth ratio computed pursuant to subparagraph one  of  paragraph  c  of subdivision  three of this section multiplied by one and one-half (1.5), but not more than one, multiplied by  (2)  the  public  school  district enrollment for the base year, calculated pursuant to subparagraph two of paragraph  n  of subdivision one of this section, multiplied by (3) four hundred seventy-three dollars and seventy cents; or  (E) for any district with a tax  effort  ratio  computed  pursuant  to subparagraph three of paragraph a of subdivision sixteen of this section that  is  greater  than four and four-tenths (4.4) and a combined wealth ratio  computed  pursuant  to  subparagraph  one  of  paragraph   c   of subdivision  three  of  this  section that is less than one and one-half (1.5), the product of (1) the state sharing ratio computed  pursuant  to paragraph  g  of subdivision three of this section multiplied by (2) the public school district enrollment for the base year, calculated pursuant to subparagraph two of paragraph n of subdivision one of  this  section, multiplied by (3) three hundred nine dollars and thirty cents; but  shall be no greater than the product of twenty-five percent and the gap elimination adjustment for the  two  thousand  eleven--two  thousand twelve  school  year  for  the  district,  and  (ii) the Limited English proficiency restoration  which  shall  be  apportioned  to  city  school districts  of  cities  with  a  population  in  excess  of  one  hundred twenty-five thousand and less than one million. For any such city school district with a limited English proficiency ratio greater than or  equal to  four  percent  and  less  than  five  percent,  the  limited English proficiency restoration shall equal the product of the  limited  English proficiency  restoration  base  multiplied by seven tenths. For any such city school district with a limited English  proficiency  ratio  greater than   or  equal  to  five  percent,  the  limited  English  proficiency restoration shall equal the product of the limited  English  proficiency restoration  base  multiplied  by  two and two tenths. For any such city school district with a limited English proficiency ratio less than  four percent,  the  limited  English  proficiency restoration shall equal the product of the limited English proficiency restoration  base  multiplied by one and seventy-five hundredths.  (A) for the purposes of computations pursuant to this subparagraph (1) "limited  English  proficiency ratio" shall mean the quotient of (a) the product of the limited English proficiency count  computed  pursuant  to paragraph  o  of  subdivision  one  of  this section multiplied by fifty percent, divided by (b) public school district enrollment for  the  base year computed pursuant to subparagraph two of paragraph n of subdivision one of this section;  (2)  "limited  English  proficiency  restoration  base" shall mean the product of the amount set forth for  such  school  district  as  "TOTAL" under  the  heading  "2011-12 BASE YEAR AIDS" in the school aid computer listing produced by the commissioner in support of  the  enacted  budget for  the 2012-13 school year and entitled "SA121-3" multiplied by eleven hundredths of one percent.  (e) The gap elimination adjustment  restoration  amount  for  the  two thousand  thirteen--two  thousand  fourteen  school  year  for  a school district shall be computed based on data on file with  the  commissioner  and  in  the  database  used  by  the commissioner to produce an updated electronic data file in support  of  the  enacted  budget  for  the  two thousand  thirteen--two thousand fourteen state fiscal year end entitled "SA131-4"  and  shall  equal the greater of one hundred thousand dollars ($100,000) or the sum of:  (i) the "Tier A restoration" which shall mean the amount set forth for such school district as "GEA RESTORATION"  under  the  heading  "2013-14 ESTIMATED  AIDS"  in  the  school  aid  computer listing produced by the commissioner in support of the executive budget  request  submitted  for the  two  thousand thirteen--two thousand fourteen state fiscal year and entitled "BT131-4"; and  (ii) the "Tier B restoration" which shall mean for a district with (1) a combined wealth ratio of less than one and seven-tenths (1.7) and  (2) an  enrollment  per square mile which shall be the quotient, computed to two decimals without rounding, of the public school  enrollment  of  the school  district  on  the date enrollment was counted in accordance with subdivision one of this section for the base year divided by the  square miles  of  the district, as determined by the commissioner, of less than one hundred and seventy and (3) a designation as high  need  or  average need  pursuant  to  clause  (c)  of  subparagraph  two of paragraph c of subdivision six of this section for  the  school  aid  computer  listing produced  by  the  commissioner in support of the enacted budget for the two  thousand  seven--two  thousand  eight  school  year  and   entitled "SA0708",  or  in  the  case  of  a  reorganized  district  that  had  a predecessor district that was so designated and (4) a tier A restoration which equals less than twenty and seven-tenths percent  (0.207)  of  the gap elimination adjustment for the base year, the positive difference if any,   of  the  product  of  twenty  and  seven-tenths  percent  (0.207) multiplied by the gap elimination adjustment for the base year minus the tier A restoration; and  (iii) the "Tier C restoration" which shall mean  for  a  district  for which  the  sum  of the tier A restoration and the tier B restoration is less than the product of the gap elimination  adjustment  for  the  base year  multiplied  by  six percent (0.06), the positive difference of the product of the gap elimination adjustment for the base  year  multiplied by  six  percent  (0.06) minus the sum of the tier A restoration and the tier B restoration; and  (iv) the "Tier D restoration" which shall mean  for  school  districts that  were: (1) designated as low or average need pursuant to clause (c) of subparagraph two of paragraph c of subdivision six  of  this  section for  the  school  aid  computer  listing produced by the commissioner in support of the enacted budget for the two thousand  seven--two  thousand eight school year and entitled "SA0708", or in the case of a reorganized district  that had a predecessor district that was so designated and (2) designated as high need pursuant to the regulations of the  commissioner in the most recently available study included in the school aid computer listing  produced  by  the commissioner in support of the enacted budget for the two thousand thirteen--two thousand fourteen state  fiscal  year and entitled "SA131-4" known as the 2008 need resource capacity category code,  the  product  of  (a) the positive difference, if any, of the gap elimination  adjustment  for  such  district  for   the   two   thousand eleven--two  thousand  twelve  school  year minus the product of six and eight tenths percent  (0.068)  multiplied  by  the  total  general  fund expenditures  of  such  district  for the two thousand ten--two thousand eleven school year, multiplied by (b) thirty-five hundredths (0.35); and  (v) the "Tier E restoration" which shall mean for districts with (1) a quotient of the positive difference of the  gap  elimination  adjustment for the year prior to the base year minus the gap elimination adjustment  for the base year divided by the gap elimination adjustment for the year prior  to  the  base  year  is  less  than seven and five-tenths percent (0.075) and (2) a combined wealth ratio of less than one  and  one-tenth (1.10), the product of two and five-tenths percent (0.025) multiplied by the gap elimination adjustment for the base year; and  (vi)  the  "Tier  F restoration" which shall mean for any district (1) designated as high need pursuant to clause (c) of  subparagraph  two  of paragraph  c  of  subdivision  six  of  this  section for the school aid computer listing produced by the commissioner in support of the  enacted budget  for  the  two thousand seven--two thousand eight school year and entitled "SA0708", or in the case of a reorganized district that  had  a predecessor  district  that was so designated, with (2) a GEA/TGFE ratio greater than four and ninety-one hundredths percent (.0491),  where  the GEA/TGFE  ratio  shall be the quotient of the gap elimination adjustment for the base year for the district divided by  the  total  general  fund expenditures  of  such district in the base year, the product of fifteen dollars ($15.00), multiplied by the base  year  public  school  district enrollment,  as  computed  pursuant to paragraph n of subdivision one of this section, but not less than one hundred thousand dollars ($100,000); and  (vii) the "Tier G restoration" which shall  mean  for  a  city  school district  of  a  city  having  a  population  in  excess  of one hundred twenty-five thousand and less than one hundred and  sixty  thousand  and for  city  school  districts of cities with populations in excess of two hundred and five thousand and less  than  three  hundred  thousand,  the product  of  ten  dollars  ($10.00)  multiplied  by the base year public school district enrollment, as  computed  pursuant  to  paragraph  n  of subdivision one of this section and for a city school district of a city having  a  population  in excess of one hundred sixty thousand and below two hundred thousand the product of eight dollars ($8.00) multiplied  by the base year public school district enrollment, as computed pursuant to paragraph  n  of  subdivision  one of this section and for a city school district of a city having a population  of  one  million  or  more,  the product  of  forty-two dollars and two cents ($42.02), multiplied by the base year public school district enrollment,  as  computed  pursuant  to paragraph n of subdivision one of this section; and  (viii)  the  "Tier H restoration" which shall mean for districts other than for city school districts  of  cities  having  populations  of  one hundred  and  twenty-five  thousand or more, the product of the positive difference  of  one  and  forty-three  hundredths  (1.43)   minus   such district's  regional  cost  index  pursuant  to subdivision four of this section, multiplied by five, multiplied by the three-year  average  free and  reduced  price  lunch  percent,  multiplied  by one hundred dollars ($100.00) multiplied by the base year public school district enrollment, as computed pursuant to paragraph n of subdivision one of this  section; and  (ix) the "Tier I restoration" which shall mean for any district with a combined  wealth  ratio  greater  than  one  and  one-tenth  (1.1) and a three-year average free and reduced price  lunch  percent  greater  than six-tenths (0.6), the product of one hundred and fifty dollars ($150.00) multiplied  by  the  base  year  public  school  district enrollment, as computed pursuant to paragraph n of subdivision one of this section; and  (x) the "Tier J restoration" which shall mean for a  district  with  a combined wealth ratio less than one and one-tenths (1.1), the product of (a)  two  hundred  dollars  ($200.00)  multiplied  by  (b)  the positive difference, if any, of the base year public school  district  enrollment less the public school district enrollment for the year four years prior  to the base year, as computed pursuant to paragraph n of subdivision one of this section;   Provided further, notwithstanding any portion of this paragraph to the contrary,  that  a district's gap elimination adjustment restoration for the two thousand thirteen--two thousand fourteen school year  shall  not exceed the product of forty-three percent (0.43) and the gap elimination adjustment for the base year for the district.  (f)  The  gap  elimination  adjustment  restoration amount for the two thousand  fourteen--two  thousand  fifteen  school  year  for  a  school district  shall  be computed based on data on file with the commissioner and in the database used by  the  commissioner  to  produce  an  updated electronic  data  file  in  support  of  the  enacted budget for the two thousand fourteen--two thousand fifteen state fiscal year  and  entitled "SA141-5" and shall equal the greater of:  (i)  the  product of fourteen and thirteen hundredths percent (0.1413) multiplied by the gap elimination adjustment for the base year or;  (ii) the positive difference of (a) the product of twenty-nine percent (0.29) multiplied by the absolute value of the amount set forth for such school district  as  "GAP  ELIMINATION  ADJUSTMENT"  under  the  heading "2011-12  ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in support of the executive  budget  request  submitted for  the  two thousand eleven--two thousand twelve state fiscal year and entitled "BT111-2" minus (b) the positive  difference  of  the  absolute value  of  the  amount  set  forth  for  such  school  district  as "GAP ELIMINATION ADJUSTMENT" under the heading "2011-12  ESTIMATED  AIDS"  in the  school aid computer listing produced by the commissioner in support of  the  executive  budget  request  submitted  for  the  two   thousand eleven--two  thousand  twelve  state  fiscal year and entitled "BT111-2" minus the gap elimination adjustment for the base year or;  (iii) seventy thousand dollars ($70,000) or;  (iv) the sum of:  (A) the product of the FRPL restoration amount multiplied by the  base year   public   school  district  enrollment  as  computed  pursuant  to subparagraph two of paragraph n  of  subdivision  one  of  this  section multiplied  by  the  three-year  average  free  and  reduced price lunch percent, provided further, for the purposes of this paragraph  the  FRPL restoration  amount shall equal (1) for a city school district of a city having a population in excess of one hundred  twenty-five  thousand  and less  than  one  million,  five dollars ($5.00) or (2) for a city school district of a city having a population in excess  of  one  million,  one hundred  four  dollars  and  forty  cents ($104.40) or (3) for all other school districts forty-three dollars ($43.00); and  (B) for a school district with  (1)  a  three-year  average  free  and reduced  price  lunch percent greater than sixty-five percent (0.65) and (2) base year public school district enrollment as computed pursuant  to subparagraph  two  of  paragraph  n  of  subdivision one of this section greater than thirty-five hundred (3,500) and for which (3) the  quotient of  (a)  the  positive  difference, if any, of the absolute value of the amount  set  forth  for  such  school  district  as   "GAP   ELIMINATION ADJUSTMENT" under the heading "2011-12 ESTIMATED AIDS" in the school aid computer  listing  produced  by  the  commissioner  in  support  of  the executive budget request submitted  for  the  two  thousand  eleven--two thousand  twelve  state  fiscal  year  and  entitled "BT111-2" minus the positive difference of the absolute value of the amount  set  forth  for such  school  district as "GAP ELIMINATION ADJUSTMENT" under the heading "2014-15 ESTIMATED AIDS" in the school aid computer listing produced  by the  commissioner  in  support of the executive budget request submitted for the two thousand fourteen--two thousand fifteen  state  fiscal  year  and  entitled  "BT141-5" divided by (b) the absolute value of the amount set forth for such school district as "GAP ELIMINATION ADJUSTMENT" under the heading "2011-12 ESTIMATED AIDS" in the school aid computer  listing produced  by the commissioner in support to the executive budget request submitted for the two thousand eleven--two thousand twelve state  fiscal year  and  entitled  "BT111-2"  is  less  than sixty percent (0.60), the product of one hundred and forty-three dollars ($143.00)  multiplied  by the  base year public school district enrollment as computed pursuant to subparagraph two of paragraph n of subdivision one of this section; and  (C) for a school district other than a city school district of a  city having  a  population in excess of one million for which the quotient of (a) the positive difference, if any, of the limited  English  proficient count  for  the base year minus the limited English proficient count for the two thousand eight--two thousand nine school year divided by (b) the limited  English  proficient  count  for  the  two  thousand  eight--two thousand  nine  school  year  is  greater  than five percent (0.05), the product of one thousand five hundred dollars ($1,500) multiplied by  the positive  difference, if any of the limited English proficient count for the base year minus the limited English proficient  count  for  the  two thousand  eight--two  thousand  nine  school  year  multiplied  by  such districts extraordinary needs percent as computed pursuant to  paragraph w of subdivision one of this section; and  (D)  for  a  school  district  for which the quotient of the number of persons aged five to seventeen within the school district, based on  the most  recent  decennial  census  as  tabulated by the National Center on Education Statistics, who were enrolled  in  public  schools  and  whose families  had  incomes  below  the  poverty  level, divided by the total number of person aged five to  seventeen  within  the  school  district, based  on  such  decennial  census, who were enrolled in public schools, computed to four decimals without  rounding  is  greater  than  eighteen percent  (0.18),  the  product  of  four hundred and ninety-five dollars ($495) multiplied by the positive difference, if any of  the  base  year public  school  district enrollment as computed pursuant to subparagraph two of paragraph n of subdivision one of  this  section  minus  the  two thousand  ten--two thousand eleven public school district enrollment, as computed pursuant to subparagraph two of paragraph n of subdivision  one of this section; and  (E)  for  a  school  district  for  which  (1) the quotient of the two thousand thirteen--two  thousand  fourteen  gap  elimination  adjustment divided by the total general fund expenditures for such district for the base  year  exceeds  five  percent (0.05), the product of ninety dollars ($90.00) multiplied by the base year public school district  enrollment, as  computed pursuant to paragraph n of subdivision one of this section; and  (F) for school districts for which the quotient of non  public  school district enrollment divided by the sum of the non public school district enrollment  and  the  base  year  public  school  district enrollment as computed pursuant to subparagraph two of paragraph n of subdivision  one of  this  section  is  greater  than  twenty-five hundredths (0.25), the product of (1) the quotient of non  public  school  district  enrollment divided  by the sum of the non public school district enrollment and the base year public school district  enrollment  as  computed  pursuant  to subparagraph  two  of  paragraph  n  of  subdivision one of this section multiplied by (2) the extraordinary needs percent as  computed  pursuant to  paragraph w of subdivision one of this section multiplied by (3) the base year public school district  enrollment  as  computed  pursuant  to subparagraph  two  of  paragraph  n  of  subdivision one of this section multiplied by (4) three hundred and fifty dollars ($350.00); and  (G) for school districts that: (1) were  designated  as  average  need pursuant to clause (c) of subparagraph two of paragraph c of subdivision six  of this section for the school aid computer listing produced by the commissioner in support of the  enacted  budget  for  the  two  thousand seven--two  thousand  eight  school year and entitled "SA0708" and (2) a combined wealth ratio computed pursuant to subparagraph one of paragraph c of subdivision three of this section of less than one (1.0) or  for  a school  district  designated  as  high  need  urban-suburban pursuant to clause (c) of subparagraph two of paragraph c of subdivision six of this section for the school aid computer listing produced by the commissioner in support of  the  enacted  budget  for  the  two  thousand  seven--two thousand  eight  school  year  and  entitled  "SA0708",  the  product of fifty-one dollars ($51.00) multiplied by the  base  year  public  school district   enrollment  as  computed  pursuant  to  subparagraph  two  of paragraph n of subdivision one of this section; and  (H) for a school district designated as rural high  need  pursuant  to clause (c) of subparagraph two of paragraph c of subdivision six of this section for the school aid computer listing produced by the commissioner in  support  of  the  enacted  budget  for  the  two thousand seven--two thousand eight school year and entitled "SA0708",  the  product  of  two hundred  dollars  ($200.00)  multiplied  by  the base year public school district  enrollment  as  computed  pursuant  to  subparagraph  two   of paragraph n of subdivision one of this section; and  (I)  for  school  districts  that were designated as small city school districts or central school districts whose boundaries include a portion of a small city for the school aid  computer  listing  produced  by  the commissioner  in  support  of  the  enacted  budget for the two thousand fourteen--two thousand fifteen school year  and  entitled  "SA1415"  the product  of  twenty-five  dollars  ($25.00)  multiplied by the base year public school district enrollment as computed pursuant  to  subparagraph two  of  paragraph  n  of subdivision one of this section and for school districts for which the  quotient,  computed  to  two  decimals  without rounding,  of the public school enrollment of the school district on the date enrollment was counted in accordance with this subdivision for  the base  year divided by the square miles of the district, as determined by the commissioner is less than two hundred and fifty (250),  the  product of  sixteen  dollars  ($16.00) multiplied by the base year public school district  enrollment  as  computed  pursuant  to  subparagraph  two   of paragraph n of subdivision one of this section; and  (J)  For  a  district  for  which  (1)  the  quotient, computed to two decimals without rounding, of the public school enrollment of the school district on the date enrollment was  counted  in  accordance  with  this subdivision  for  the  base  year  divided  by  the  square miles of the district, as determined  by  the  commissioner  is  greater  than  eight hundred  (800)  and  (2) the tax effort ratio, as defined in subdivision sixteen of this section is greater than  four  and  (3)  the  base  year public  school  district enrollment as computed pursuant to subparagraph two of paragraph n of subdivision one of this section  is  greater  than the  two  thousand  ten--two  thousand  eleven  public  school  district enrollment as computed pursuant to subparagraph two of  paragraph  n  of subdivision  one  of  this section, the product of two hundred and fifty dollars ($250.00) multiplied by the base  year  public  school  district enrollment  as  computed  pursuant to subparagraph two of paragraph n of subdivision one of this section, provided that  such  amount  shall  not exceed one million dollars ($1,000,000); and  (K)  For  school districts that were: (1) designated as low or average need pursuant to clause (c)  of  subparagraph  two  of  paragraph  c  of subdivision  six  of  this  section  for the school aid computer listing  produced by the commissioner in support of the enacted  budget  for  the two   thousand  seven--two  thousand  eight  school  year  and  entitled "SA0708",  or  in  the  case  of  a  reorganized  district  that  had  a predecessor  district  that was so designated and (2) designated as high need pursuant to  the  regulations  of  the  commissioner  in  the  most recently  available  study  included  in the school aid computer listing produced by the commissioner in support of the enacted  budget  for  the two  thousand  thirteen--two  thousand  fourteen  state  fiscal year and entitled "SA131-4" known as the 2008  need  resource  capacity  category code,  the  product  of  (a)  the  positive  difference,  if any, of the absolute value of the amount set forth for such school district as  "GAP ELIMINATION  ADJUSTMENT"  under  the heading "2011-12 ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in  support of   the  executive  budget  request  submitted  for  the  two  thousand eleven--two thousand twelve state fiscal  year  and  entitled  "BT111-2" minus  the product of six and eight tenths percent (0.068) multiplied by the total general  fund  expenditures  of  such  district  for  the  two thousand  ten--two  thousand  eleven  school  year,  multiplied  by  (b) fifty-five hundredths (0.55); and  (L) the amount set forth for such school district as "GEA RESTORATION" under the heading "2014-15 ESTIMATED AIDS" in the  school  aid  computer listing  produced by the commissioner in support of the executive budget request submitted for the two thousand  fourteen--two  thousand  fifteen state fiscal year and entitled "BT141-5".   Provided  further,  notwithstanding any provision of this paragraph to the contrary, that a district's gap elimination  adjustment  restoration for  the  two  thousand fourteen--two thousand fifteen school year shall not exceed the product of seventy percent (0.70) and the gap elimination adjustment for the base year for the district.   g. The gap elimination  adjustment  restoration  amount  for  the  two thousand fifteen--two thousand sixteen school year for a school district shall be computed based on data on file with the commissioner and in the database  used by the commissioner to produce an updated electronic data file in support of the enacted budget for the two thousand  fifteen--two thousand  sixteen  state  fiscal  year  and entitled "SA151-6" and shall equal the sum of tiers one through four plus the sum of minimums  A,  B, and C.  (i)  "Tier  one"  shall  equal  the product of thirty dollars ($30.00) multiplied  by  the  extraordinary  needs  count  computed  pursuant  to paragraph  s  of  subdivision  one  of  this  section  multiplied by the concentration factor, where the concentration factor shall be the sum of one plus the quotient arrived at when dividing (1) the difference of the extraordinary  needs  percent  computed  pursuant  to  paragraph  w   of subdivision  one  of  this section less four-tenths (0.4) divided by (2) nine hundred two  thousandths  (0.902),  provided,  however,  that  such concentration factor shall not be less than one.  (ii)  "Tier  two" shall be the product, for districts with a change in enrollment  of  greater  than  two  percent,  of  six  hundred   dollars ($600.00),  and  for  all  other  districts  with a change in enrollment greater than zero but  less  than  two  percent,  five  hundred  dollars ($500.00)  multiplied  by  the change in enrollment, where the change in enrollment shall be the positive difference, if any, of  the  base  year public  school  district enrollment as computed pursuant to subparagraph two of paragraph n of subdivision one of this section for the base  year less   public   school   district   enrollment   for  the  two  thousand thirteen--two thousand fourteen school year.  (iii) "Tier three" shall be the  product  of  twenty-two  dollars  and fifty  cents  ($22.50)  multiplied  by  the free and reduced price lunch  percent computed pursuant to paragraph p  of  subdivision  one  of  this section multiplied by the base year public school district enrollment as computed  pursuant to subparagraph two of paragraph n of subdivision one of this section for the base year.  (iv)  "Tier  four"  shall  be  the  product  of  three hundred dollars ($300.00) multiplied by the limited English  proficient  count  computed pursuant to paragraph o of subdivision one of this section multiplied by the  extraordinary  needs  percent  computed  pursuant to paragraph w of subdivision one of this section multiplied by the sum of one and the LEP growth percent, where the LEP  growth  percent  shall  be  the  quotient arrived  at  by dividing the positive difference, if any, of the limited English proficient count for the base year less such count for the  year prior  to  the base year divided by such count for the year prior to the base year.  (v) "Minimum A" shall be the minimum A percent multiplied by  the  gap elimination  adjustment  for  the base year, where the minimum A percent shall be the greater of (1) for a city school district of a city  having a   population  of  one  million  or  more  twenty-nine  and  forty-five hundredths percent (0.2945), or (2) for a city school district of a city having a population of one hundred twenty-five thousand or more but less than one million and a combined wealth ratio of  less  than  five-tenths (0.5)  eighty  percent  (0.80),  or  (3)  for all other districts with a combined wealth ratio less than one and eight-tenths  (1.8)  thirty-five and  six-tenths  percent  (0.356), or (4) for all other districts thirty percent (0.30).  (vi) "Minimum B" shall be for districts  designated  as  average  need pursuant to clause (c) of subparagraph two of paragraph c of subdivision six  of this section for the school aid computer listing produced by the commissioner in support of the  enacted  budget  for  the  two  thousand seven--two  thousand  eight school year and entitled "SA0708" and with a combined wealth ratio of  less  than  seventy-eight  hundredths  (0.78), twenty-six and fifteen hundredths percent (0.2615) multiplied by the gap elimination adjustment for the base year.  (vii)  "Minimum  C"  shall  be  for  districts designated as high need pursuant to clause (c) of subparagraph two of paragraph c of subdivision six of this section for the school aid computer listing produced by  the commissioner  in  support  of  the  enacted  budget for the two thousand seven--two thousand eight school year and entitled "SA0708", other  than those city school districts of a city having a population of one hundred twenty-five  thousand  or more, forty-three percent (0.43) multiplied by the gap elimination adjustment for the base year.  (viii) Provided however, that no GEA restoration shall  be  more  than the  product  of  ninety-eight  percent  (0.98)  multiplied  by  the gap elimination adjustment for the base year.   h. The gap elimination adjustment for the  two  thousand  sixteen--two thousand seventeen school year and thereafter shall equal zero.   18.  Allocable  growth  amount  apportionment.  Such  amount  shall be apportioned for a school year pursuant to a chapter of the laws  of  New York  enacted  for  the  state  fiscal  year  in  which such school year commences, and shall be allocated to purposes including but not  limited to  competitive  grant awards made pursuant to subdivisions five and six of section thirty-six hundred forty-one of this article, the  foundation aid  phase-in amount or other foundation aid increase allocated pursuant to subdivision four of this section and the gap  elimination  adjustment restoration amount apportioned pursuant to subdivision seventeen of this section. In the event that a chapter of the laws of New York enacted for the  state  fiscal  year  in  which  such  school  year commences is not enacted, the allocations in support of  subdivisions  five  and  six  of  section  thirty-six  hundred  forty-one  of this article shall equal the allocations in support  of  such  awards  in  the  base  year,  and  the apportionments  pursuant  to  subdivisions  four  and  seventeen of this section  for  the  current  year shall equal the apportionments for such subdivisions four and seventeen for the base year.   19. Pandemic adjustment. a. Notwithstanding any other provision of law to the contrary, the commissioner shall  reduce  payments  due  to  each district  for  the  two  thousand twenty--two thousand twenty-one school year pursuant to section thirty-six hundred nine-a of this  part  by  an amount  equal to the pandemic adjustment computed for such district, and provided further that an amount equal to the amount  of  such  deduction shall  be  deemed  to  have  been  paid to the district pursuant to this section for the school  year  in  which  such  deduction  is  made.  The commissioner  shall  compute such pandemic adjustment in each electronic data file produced pursuant to subdivision twenty-one of  section  three hundred  five  of  this chapter, based on the following information: (i) ninety-nine and one-half percent of the funds from  the  elementary  and secondary  emergency relief fund that are available for school districts pursuant to the Coronavirus Aid, Relief, and Economic  Security  Act  of 2020,  and  (ii)  the  governor's emergency relief fund pursuant to such act, provided that a schedule of such amounts shall be approved  by  the director  of  the  budget,  and  provided further the commissioner shall provide a schedule of such pandemic adjustment to the state comptroller, the director of the budget, the chair of the senate  finance  committee, and the chair of the assembly ways and means committee.   b.  Notwithstanding any inconsistent provision of law to the contrary, where additional federal and state revenues are  apportioned  to  school districts   with  a  pandemic  adjustment  reduction  pursuant  to  this subdivision,  such  additional  federal  and  state  revenues  shall  be apportioned  to  such school district in an amount equal to the pandemic adjustment as computed herein, unless  otherwise  specified  by  federal law.   c.  The  positive  value  of the pandemic adjustment payment reduction shall not exceed the sum of  moneys  apportioned  pursuant  to  sections seven  hundred one, seven hundred eleven, seven hundred fifty-one, seven hundred  fifty-three,  thirty-six  hundred  nine-a,  thirty-six  hundred nine-b,  thirty-six  hundred  nine-d,  thirty-six  hundred  nine-f,  and thirty-six hundred nine-h for  the  two  thousand  twenty--two  thousand twenty-one school year for any school district.   20.  Shared services aid for school districts which are not components of a board of cooperative  educational  services  supervisory  district, including  large  city  school districts. Commencing with aid payable in the  nineteen  hundred  ninety-eight--ninety-nine  school  year,  school districts which are not components of a board of cooperative educational services  supervisory district, including city school districts of those cities having populations in excess of one hundred twenty-five  thousand inhabitants  that  participate  in,  or provide, shared services for the purpose of instructional support service as  authorized  by  subdivision eight-c  of  section  nineteen  hundred  fifty  of this chapter shall be eligible  for  an  additional  apportionment  in  accordance  with   the provisions  of  this  paragraph. Within the amount appropriated for such purpose, such districts shall be entitled to an additional apportionment for their expenses incurred in the base year from their participation in or provision of such shared services, in an amount equal to  the  amount that  would  be  payable  for such expenses if the services were aidable shared services under subdivision five of section nineteen hundred fifty of this chapter; provided that in  computing  such  aid  for  such  city school  districts  the  tax  rate  shall  be  determined  in  the manner  prescribed  in  subparagraph  seven  of  paragraph  a   of   subdivision thirty-one-a  of  this  section.  Such  apportionment  shall  be paid in accordance with section thirty-six hundred nine-a of  this  chapter.  In the event the appropriation for purposes of this subdivision in any year is insufficient to pay all claims received pursuant to this subdivision, the  commissioner  shall  determine  the  percentage of the total claims submitted that is represented by each district's claim on file with  the commissioner  at the time of creation of each data file or fiscal report required by subdivision twenty-one of section three hundred five of this chapter and shall pay such claims based on such prorated basis among all districts filing such  claims  until  the  appropriation  is  exhausted, provided  that  such  prorated  apportionment computed and payable as of September one of the school year immediately following the  school  year for  which  such aid is claimed shall be deemed final and not subject to change.    For    aid    payable     in     the     nineteen     hundred ninety-eight--ninety-nine  school year, the aid payable pursuant to this subdivision shall  not  exceed  three  million,  five  hundred  thousand dollars ($3,500,000); for the nineteen hundred ninety-nine--two thousand school  year  the  aid  payable  pursuant  to this subdivision shall not exceed ten million dollars  ($10,000,000);  for  the  two  thousand--two thousand  one  school  year the aid payable pursuant to this subdivision shall not exceed fifteen million dollars ($15,000,000); and for the  two thousand  one--two  thousand  two  school  year  and  thereafter the aid payable pursuant  to  this  subdivision  shall  not  exceed  twenty-five million dollars ($25,000,000).   26-a.   Aid   for   instructional  computer  technology  expenses.  a. Commencing    with    aid    payable    in    the    nineteen    hundred ninety-eight--ninety-nine   school  year,  the  commissioner  is  hereby authorized to apportion to any school  district  aid  pursuant  to  this subdivision  for  its  approved expenditures, in excess of base year aid received pursuant to subdivision twenty-six of  this  section,  for  the purchase,  lease-purchase  and/or installation of instructional computer technology equipment, including original purchase, lease-purchase and/or installation of hardware and vendor-installed software for deployment in classrooms or  school  libraries;  or  for  the  costs  of  an  extended maintenance  contract for instructional computer technology equipment or network systems for a term  not  to  exceed  the  applicable  period  of probable usefulness, to the extent such costs would be allowable under a state contract; provided, however, no expenses eligible for aid pursuant to  subdivision  six  of  this section shall be aidable pursuant to this subdivision, and provided further, no expenses aided  pursuant  to  this subdivision shall be eligible for aid pursuant to subdivision twenty-six of this section or section nineteen hundred fifty of this chapter.   b.  Aid  pursuant  to  this subdivision shall equal the product of the district's instructional computer technology aid ratio and approved base year expenditures for capital outlays and/or current  year  expenditures for debt service and/or current year expenditures for lease purchase for acquisition   and  installation  of  instructional  computer  technology equipment. Notwithstanding any other provision of law to  the  contrary, debt   service  expenses  or  obligations  due  under  a  lease-purchase agreement executed in a prior year for instructional computer technology equipment pursuant to this  subdivision  shall  be  ordinary  contingent expenses.   c. The district's instructional computer technology aid ratio shall be the greater of (i) the district's building aid ratio selected for use in the current year pursuant to clause (b) of subparagraph two of paragraph c  of  subdivision  six  of this section; or (ii) the district's millage ratio equal to one minus the quotient expressed as a  decimal  to  three  places  without  rounding  of eight mills divided by the tax rate of the local district computed upon the actual valuation of  taxable  property, as  determined pursuant to subdivision one of this section, expressed in mills  to the nearest tenth as determined by the commissioner, provided, however, that for a city school district in a city having  a  population in  excess  of one hundred twenty-five thousand inhabitants the tax rate shall be computed in the manner  prescribed  in  subparagraph  seven  of paragraph  a  of  subdivision thirty-one-a of this section, and provided that for a school district which  is  included  within  a  central  high school  district  or  for  a  central high school district, such millage ratio shall equal one minus the quotient expressed as a decimal to three places without rounding  of  three  mills  divided  by  the  tax  rates, expressed  in  mills  to  the  nearest  tenth,  of  such  districts,  as determined by the commissioner; or (iii) thirty-six hundredths. For  the purposes  of  this  paragraph,  the tax rate for the central high school district shall be the amount of tax raised by the common and union  free school  districts  included  within the central high school district for the support of the central high school district divided  by  the  actual valuation  of  the  central  high school district. The tax rate for each common or union free school district shall be the amount raised for  the support  of  such common or union free school district, exclusive of the amount raised for the central high  school  district,  divided  by  such actual valuation of such common or union free school district.   d.  To  be  eligible  for  aid  pursuant  to  this subdivision, school districts shall  develop  and  maintain  a  plan  for  the  use  of  the instructional   computer   technology  equipment  funded  pursuant  this section, which shall be in a form prescribed  by  the  commissioner  and shall  include but shall not be limited to provision for maintenance and repair of equipment and the provision of staff development in the use of such technology. In addition, such plan may provide for  the  district's participation  in the universal service discount program pursuant to the federal telecommunications act of nineteen hundred ninety-six,  and  the district's  participation  in  the federal technology literacy challenge program, where  such  federal  technology  programs  are  available.  In prescribing  the  format  for  such plans, the commissioner shall assure that to the extent possible, districts will be able to develop a  single plan  that  meets  the requirements of this subdivision and such federal technology programs.  In addition, funds apportioned  pursuant  to  this subdivision  shall  be  used  in a manner consistent with the district's long-range facilities plan and building-level, district-wide, and  where applicable, regional instructional and technology plans.   e.  Expenses  for  instructional  computer  technology  equipment  and software provided through a board of  cooperative  educational  services pursuant  to  a multi-year contract entered pursuant to section nineteen hundred  fifty  of  this  chapter  shall  continue  to  be  aided  under subdivision  five  of section nineteen hundred fifty of this chapter for the duration of such contract, and shall  be  paid  in  accordance  with applicable  provisions of section nineteen hundred fifty of this chapter and section thirty-six hundred nine-d of this article.   f. In the event the appropriation for purposes of this subdivision  in any  year  is  insufficient  to pay all claims received pursuant to this subdivision, the commissioner shall  determine  the  percentage  of  the total  claims  submitted that is represented by each district's claim on file with the commissioner at the time of creation of each data file  or fiscal  report  required  by  subdivision  twenty-one  of  section three hundred five of this chapter and shall pay such  claims  based  on  such prorated  basis  among  all  districts  filing  such  claims  until  the appropriation is exhausted, provided that  such  prorated  apportionment  computed  and payable as of September one of the school year immediately following the school year for which such aid is claimed shall be  deemed final and not subject to change. For aid payable in the nineteen hundred ninety-eight--ninety-nine  school year, the aid payable pursuant to this subdivision shall not exceed nine million dollars ($9,000,000); for  the nineteen  hundred  ninety-nine--two thousand school year the aid payable pursuant to  this  subdivision  shall  not  exceed  twenty-five  million dollars  ($25,000,000);  for  the  two thousand--two thousand one school year the aid payable pursuant  to  this  subdivision  shall  not  exceed fifty-seven  million  dollars  ($57,000,000);  and  for the two thousand one--two thousand  two  school  year  and  thereafter  the  aid  payable pursuant to this subdivision shall not exceed ninety-one million dollars ($91,000,000).   41.  Transitional  aid for charter school payments. In addition to any other apportionment under this section, for the two thousand  seven--two thousand  eight school year and thereafter, a school district other than a city school district in a city having a population of one  million  or more  shall  be  eligible for an apportionment in an amount equal to the sum of  (a) the product of (i) the product of eighty percent multiplied by the charter school basic tuition computed for such school district  for  the base  year  pursuant  to  section twenty-eight hundred fifty-six of this chapter, multiplied by (ii) the positive  difference,  if  any,  of  the number  of  resident  pupils  enrolled in the charter school in the base year less the number of resident pupils enrolled in a charter school  in the  year  prior  to  the  base  year,  provided, however, that a school district shall  be  eligible  for  an  apportionment  pursuant  to  this paragraph  only if the number of its resident pupils enrolled in charter schools in the base year exceeds  two  percent  of  the  total  resident public  school  district  enrollment of such school district in the base year or the total general fund payments made by such district to charter schools in the base year for resident pupils enrolled in charter schools exceeds two percent of total general fund expenditures of such  district in the base year, plus  (b)  the product of (i) the product of sixty percent multiplied by the charter school basic tuition computed for such school district  for  the base  year  pursuant  to  section twenty-eight hundred fifty-six of this chapter, multiplied by (ii) the positive  difference,  if  any,  of  the number  of  resident  pupils  enrolled in the charter school in the year prior to the base year less the number of resident pupils enrolled in  a charter  school  in the year two years prior to the base year, provided, however, that a school district shall be eligible for  an  apportionment pursuant  to  this  paragraph  only if the number of its resident pupils enrolled in charter schools in the year prior to the base  year  exceeds two  percent  of the total resident public school district enrollment of such school district in the year prior to the base  year  or  the  total general  fund  payments  made by such district to charter schools in the year prior to the base year for  resident  pupils  enrolled  in  charter schools  exceeds  two  percent of the total general fund expenditures of such district in the year prior to the base year, plus  (c) the product of (i) the product of forty percent multiplied by  the charter  school  basic tuition computed for such school district for the base year pursuant to section twenty-eight  hundred  fifty-six  of  this chapter,  multiplied  by  (ii)  the  positive difference, if any, of the number of resident pupils enrolled in the charter school in the year two years prior to the base year less the number of resident pupils enrolled in a charter school in the year three years  prior  to  the  base  year, provided,  however,  that  a  school  district  shall be eligible for an  apportionment pursuant to this paragraph  only  if  the  number  of  its resident  pupils enrolled in charter schools in the year two years prior to the base year exceeds two percent of the total resident public school district  enrollment of such school district in the year two years prior to the base year or  the  total  general  fund  payments  made  by  such district to charter schools in the year two years prior to the base year for  resident  pupils enrolled in charter schools exceeds two percent of the total general fund expenditures of such district  in  the  year  two years prior to the base year.  (d)  For purposes of this subdivision the number of pupils enrolled in a charter school shall not include pupils enrolled in a  charter  school for  which  the  charter  was  approved by a charter entity contained in paragraph  a  of  subdivision  three  of  section  twenty-eight  hundred fifty-one of this chapter.