NY Educ L § 2576 (2021)
2021 New York Laws EDN - Education Title 2 - School District Organization Article 52 - City School Districts of Cities With One Hundred Twenty-Five Thousand Inhabitants or More 2576 - Annual Estimate.

§ 2576. Annual estimate. 1. The board of education in each city having a population of less than one million shall prepare annually an itemized estimate  for the current or ensuing fiscal year of such sum of money as it may deem necessary for the purposes stated  in  this  section,  after crediting  thereto  the  amount anticipated in the next apportionment of school funds from the state and the estimated amount to be received from all other sources. Such itemized estimate in such cities shall be  filed at  such  times  and  in such manner as city departments or officers are required to submit estimates for such departments or officers. The board of education in each other  city  shall  prepare  annually  an  itemized estimate  for the ensuing fiscal year and file the same on or before the first day of September.  Such  estimates  shall  be  for  the  following purposes:   a. The salary of the superintendent of schools, associate, district or assistant  or  other superintendents, examiners, directors, supervisors, principals, teachers, lecturers, special instructors,  claims  auditors, deputy claims auditors, medical inspectors, nurses, attendance officers, clerks,  custodians and janitors and the salary, fees or compensation of all other employees appointed or employed by said board of education. In addition, the expenses of personnel utilized  to  fulfill  the  internal audit  function pursuant to section twenty-one hundred sixteen-b of this title.   b. The other necessary incidental and contingent  expenses,  including ordinary  repairs  to  buildings  and  the  purchase  of fuel and light, supplies, textbooks, school apparatus, books, furniture and fixtures and other  articles  and  service  necessary  for  the  proper  maintenance, operation  and  support of the schools, libraries and other educational, social or recreational affairs and interests under  its  management  and direction.  The  provisions of this section in regard to the purchase of light shall not apply to a city having a population of  one  million  or more.   c.  The  remodelling  or  enlarging of buildings under its control and management, the construction of new buildings  for  uses  authorized  by this  chapter  and the furnishing and equipment thereof, the purchase of real property for new sites, additions to present sites, playgrounds  or recreation centers and other educational or social purposes, and to meet any  other  indebtedness  or  liability incurred under the provisions of this chapter or other statutes, or any other expenses which the board of education is authorized to incur.  Nothing  contained  in  this  chapter shall  prevent  the  financing,  in whole or in part, of any expenditure enumerated in this subdivision pursuant to the local finance law.   2. In the city school districts of  Syracuse,  Rochester  and  Yonkers such  estimate  shall  be  filed  with  the  mayor or city manager. Such officer shall place such estimate  before  the  board  of  estimate  and apportionment  or  other  similar  body at the same time and in the same manner as estimates from city departments or officers are placed  before said board or body, and such estimate shall thereafter be subject to the same  consideration,  action  and  procedure as all other estimates from city departments or officers  and  said  board  or  body  may  increase, diminish or reject any item contained in said estimate, except for fixed charges  for  which  the  city  is liable and subject to the limitations provided by subdivision five-b of this section. When  such  estimate  is adopted, the said board or body shall file it with the common council.   4. In the city school district of Buffalo such estimate shall be filed with  the  officer  authorized to receive other department estimates and the same acted on by such officer and by the council of such city in the same manner and with the  same  effect  as  other  department  estimates except that such actions shall be subject to the limitations provided by  subdivision  five-b  of this section. The council is also authorized, in its discretion, to include in such budget a sum for any of the  purposes enumerated  in  paragraph  c of subdivision one of this section, and any further  amount for such purposes as may be authorized by a tax election held in such city pursuant to the provisions of this chapter. After  the adoption of such budget the council shall cause the amount thereof to be included  in  the tax and assessment roll of the city and the same shall be collected in the same manner and at the same time as other  taxes  of the  city  are  collected,  and  placed  to  the  credit of the board of education.   * 5. In the city school  district  of  the  city  of  New  York,  such estimate  shall be filed with the mayor. Actions on such estimates shall be subject to the limitations provided by  subdivision  five-a  of  this section. The board of education shall administer all moneys appropriated or  available  for  educational  purposes  in  the  city, subject to the provisions of law relating to the audit  and  payment  of  salaries  and other claims by the comptroller.   * NB Effective until June 30, 2022   * 5.  In a city which had, according to the federal census of nineteen hundred forty, a population of one million or more such  estimate  shall be  filed with the mayor. If the total amount requested in such estimate shall be equivalent to or less than  an  amount  equal  to  the  average proportion  of  the  total  expense  budget  of  such  city, as amended, appropriated for the purposes of the city school district of  such  city in  the  three  fiscal years of such city immediately preceding the year for which said estimate  is  filed,  the  city  shall  appropriate  such amount.  If the total amount contained in such estimate shall exceed the amount so computed, such estimate shall, as to such excess,  be  subject to  such  consideration  and  such  action by the board of estimate, the council, and  the  mayor  as  that  taken  upon  departmental  estimates submitted  to  the  mayor.  The  city  is  authorized to make additional appropriations for educational purposes authorized by this chapter.  The board of education shall administer all moneys appropriated or available for  educational  purposes in the city, subject to the provisions of law relating to the audit and payment of salaries and other  claims  by  the comptroller.   * NB Effective June 30, 2022   * 5-a. a. For the purposes of this subdivision, the terms:  (i) "city funds" shall mean funds of the city of New York derived from any  source  except  funds contained within the capital budget and funds derived from any federal, state or private sources over which  the  city has no discretion.  (ii)  "city amount" shall mean the total amount of expenditures funded by city funds for the support of the city school district of the city of New York, not including city payments to bond or note holders  for  debt service or payments for pension benefits for employees of such district, as contained within the budget as adopted by the city of New York.  (iii) "base year" shall mean the fiscal year immediately preceding the fiscal  year  for  which  the budget referred to in subparagraph (ii) of this paragraph is adopted. The initial base year shall  be  fiscal  year ending June thirtieth, two thousand three.   b. The city amount shall not be less than the city amount appropriated in the base year as determined at the time of adoption of the budget for the  ensuing  fiscal  year.  Provided,  however,  in the event the total amount of city funds relied upon to balance such budget  is  lower  than the total amount of city funds appropriated in the base year, determined at  the  time of adoption of such budget, the city amount may be reduced  by up to the same percentage as the overall percentage decrease in  city funds between the base year and the ensuing fiscal year.   * NB Repealed June 30, 2022   5-b. a. For the purposes of this subdivision, the terms:  (i)  "city funds" shall mean funds of each city having a population of one hundred twenty-five thousand or more inhabitants and less  than  one million  inhabitants  derived  from  any  source  except funds contained within the capital budget, funds from county sales tax  revenues  shared with  such city, funds derived from any federal source and funds derived from any state or private sources over which the city has no discretion, as defined pursuant to regulations developed  by  the  commissioner  and approved by the director of the budget.  (ii)  "city amount" shall mean the total amount of expenditures funded by city funds for the support of the city school district of  each  city having  a  population  of  one  hundred  twenty-five  thousand  or  more inhabitants and less than one million inhabitants,  not  including  city payments  to  bond  or  note  holders  for debt service payments of such district, as contained within the budget as adopted by such city.  (iii) "base year" shall mean the fiscal year immediately preceding the fiscal year for which the budget referred to  in  subparagraph  (ii)  of this  paragraph  is  adopted.  The initial base year shall be the fiscal year ending June thirtieth, two thousand seven.   b. The city amount shall not be less than the city amount appropriated in the base year determined at the time of adoption of  the  budget  for the  ensuing  fiscal  year,  and  shall not be less than the city amount expended in the base year determined as of the end of the  school  year. Provided,  however,  in  the event the total amount of city funds relied upon to balance such budget is lower than the total amount of city funds appropriated in the base year, as determined at the time of adoption  of such budget, the city amount may be reduced by up to the same percentage as  the  overall percentage decrease in city funds between the base year and the ensuing fiscal year.   c. Upon the enactment of a city budget, for the two thousand nine--two thousand ten school year  budget  and  annually  thereafter,  the  chief executive officer of the city, as defined pursuant to subdivision five-a of  section 2.00 of the local finance law, shall annually certify to the commissioner, in a form prescribed by the commissioner upon approval  of the  director  of  the budget, as to the city amount in such budget, the city amount in the base year, and that the city amount  appropriated  in such budget is in compliance with paragraph b of this subdivision.   d.  The  school  district  audit report certified to by an independent certified public accountant or an  independent  accountant  pursuant  to section  twenty-one hundred sixteen-a of this title for the two thousand eight--two thousand nine school  year  budget  and  annually  thereafter shall include a certification by the accountant, in a form prescribed by the  commissioner upon approval of the director of the budget, as to the city amount expended in the school year covered by  such  audit  report, the  city  amount  in  the  prior  school year, and that the city amount expended in  the  school  year  covered  by  such  audit  report  is  in compliance with paragraph b of this subdivision.   6.  A  board  of  education  may, to meet emergencies which may arise, submit a special estimate in which items for extraordinary expenses  may be  submitted  to  meet  such emergencies. Such estimate shall contain a complete statement of the purposes for which the items are requested and the necessity therefor. The same method of procdure shall be followed in submitting such estimate and such estimate shall be subject to the  same consideration and action as is required in the submission, consideration and  action  upon  the  regular  annual estimate submitted by a board of  education. The common council or other legislative  body  in  such  city shall  have  power  to  make  the appropriations requested by a board of education in such special estimate.   7.  A  board  of  education  shall not incur a liability or an expense chargeable against the funds under its  control  or  the  city  for  any purpose  in  excess  of the amount appropriated or available therefor or otherwise authorized by law.   8. In a city in which, under the statutes  in  effect  prior  to  June eighth, nineteen hundred seventeen, it was provided that the estimate of expenditures  for  the  support and maintenance of the public schools of the city shall not be less than a specified per capita sum, based on the number of pupils enrolled in the public schools of the city, the  amount authorized  or  required  to  be  included  in  the  estimate  of school expenditures as provided in this article shall not be less than the  per capita sum specified in such statute.   9. In any city in which the annual estimate and budget of the board of education is subject to change by some other city authority, such annual budget shall give detailed schedules for all purposes and shall indicate the  entire  amount  to be expended by the board of education for school purposes, including the amount to be levied for debt service on  account of  bonds,  notes  or  certificates  of  indebtedness  issued for school purposes, whether the amount to be  expended  is  on  account  of  local revenues or to be derived from state aid. The total amount on account of local  revenues  and the total amount to be derived from state aid shall be separately indicated. In any such city having a  population  of  less than  one  million  the  annual  estimate  and  budget  shall  contain a statement of the amount of revenues over and above those  set  forth  in the  budget  for  the  preceding  year,  which  the  board  of education estimates it will receive in the current year. Any surplus  funds  shall at  the  close  of the fiscal year be transferred to an existing capital fund or appropriated by the proper authority to other school purposes.   10. In any city with a population of  one  million  or  more,  amounts appropriated to effectuate the implementation of a five-year educational facilities  capital plan for such city shall be appropriated as a single item in such city's capital budget in accordance with  subdivision  four of section twenty-five hundred ninety-p of this chapter.