NY Educ L § 3609-A (2021)
2021 New York Laws EDN - Education Title 5 - Taxation and Financial Administration Article 73 - Apportionment of Public Moneys Part 1 - General Provisions 3609-A - Moneys Apportioned, When and How Payable Commencing July First, Two Thousand Seven.

§  3609-a.  Moneys  apportioned,  when and how payable commencing July first, two thousand  seven.    For  aid  payable  in  the  two  thousand seven--two   thousand   eight  school  year  through  the  two  thousand twenty-one--two thousand twenty-two school  year,  "moneys  apportioned" shall  mean  the  lesser  of  (i)  the sum of one hundred percent of the respective amount set forth for each school district as payable pursuant to this section in the school aid computer listing for the current  year produced by the commissioner in support of the budget which includes the appropriation  for  the  general  support  for  public  schools  for the prescribed payments and individualized payments due prior to April first for the current year plus the apportionment payable during  the  current school  year  pursuant  to  subdivision six-a and subdivision fifteen of section thirty-six hundred two of this  part  minus  any  reductions  to current  year  aids  pursuant to subdivision seven of section thirty-six hundred four of this part or any deduction  from  apportionment  payable pursuant  to  this  chapter  for  collection  of a school district basic contribution as defined  in  subdivision  eight  of  section  forty-four hundred  one  of  this  chapter,  less  any  grants provided pursuant to subparagraph two-a  of  paragraph  b  of  subdivision  four  of  section ninety-two-c of the state finance law, less any grants provided pursuant to  subdivision  five  of section ninety-seven-nnnn of the state finance law, less any grants provided pursuant to subdivision twelve of  section thirty-six  hundred forty-one of this article, or (ii) the apportionment calculated by the commissioner based on data on file  at  the  time  the payment  is  processed;  provided  however, that for the purposes of any payments made pursuant to this section prior to the first  business  day of  June  of  the current year, moneys apportioned shall not include any aids payable pursuant to subdivisions six and fourteen,  if  applicable, of  section  thirty-six hundred two of this part as current year aid for debt service on bond anticipation notes and/or bonds first issued in the current year or any aids  payable  for  full-day  kindergarten  for  the current  year pursuant to subdivision nine of section thirty-six hundred two of this part. The definitions of "base year" and "current  year"  as set  forth  in subdivision one of section thirty-six hundred two of this part shall apply to this section. For aid payable in  the  two  thousand twenty-one--two  thousand  twenty-two  school  year,  reference  to such "school aid computer listing  for  the  current  year"  shall  mean  the printouts entitled "SA212-2".   1.  General  support for public schools (GSPS) appropriation. The GSPS appropriation shall be used to support payments made  pursuant  to  this section, plus apportionments made pursuant to section seven hundred one, seven   hundred   eleven,   seven   hundred   fifty-one,  seven  hundred fifty-three,  thirty-two  hundred  two,   thirty-six   hundred   nine-b, thirty-six  hundred  forty-one  and  forty-four  hundred  five  of  this chapter, any other applicable allocations made pursuant to this chapter, but not paid pursuant to the schedule  prescribed  by  this  section  or sections   thirty-six  hundred  nine-b,  thirty-six  hundred  nine-d  or thirty-six hundred nine-f of this article; plus any  unconsolidated  law provisions  which apply to programs funded from such appropriation; plus any sums  paid  out  upon  audit  of  the  state  comptroller  as  final adjustments of apportionments originally claimed and payable pursuant to this subdivision in prior school years; plus sums paid out as prior year adjustments,   to   the   extent  an  allowance  was  included  in  such appropriation for such purpose.  Any  apportionments  provided  by  this chapter   shall   be   paid  in  accordance  with  this  section  unless specifically exempted.   a.  Prescribed  payments.  (1)  District  payments  to  the  teachers' retirement  system.  Of  the  moneys  apportioned by the commissioner to  school districts for the current year, after the payment of lottery  aid in  accordance with subparagraph two of this paragraph, an amount not to exceed one-third of the amount owed by such school district to  the  New York  state  teachers'  retirement  system for salaries paid in the base year  or  for  other  obligations  pursuant  to  section  five   hundred twenty-one of this chapter shall be payable to such teachers' retirement system  on  behalf of the school district on or before the fifteenth day of each of the months of September, October and  November,  except  that special  payments  due such teachers' retirement system shall be payable on or before the fifteenth day of October.  Any  underpayment  resulting from  data changes shall be payable from spring payments. Any portion of the payments due  such  teachers'  retirement  system  that  exceed  the remainder  of  the moneys to be apportioned to the school district shall be made directly by the school district to the system.  (2) Lottery apportionment. Of the estimated moneys to  be  apportioned by  the  commissioner  to  school  districts  for the current year, that portion payable pursuant to section ninety-two-c of  the  state  finance law, exclusive of the minimum lottery grant provided for the purchase of textbooks  pursuant  to  subparagraph  one of paragraph b of subdivision four of section ninety-two-c of such law and the lottery grant  provided pursuant  to  subparagraph  two-a  of paragraph b of subdivision four of section ninety-two-c of the state finance law, shall be  payable  on  or before the last state business day of September.  (3) Lottery textbook apportionment. The minimum lottery grant provided for  the purchase of textbooks pursuant to subparagraph one of paragraph b of subdivision four of section ninety-two-c of the state finance  law, shall be payable on or before the last state business day of September.  (4)  Fixed  fall  payments.  Of the moneys apportioned remaining to be paid to school districts for the current year after deductions are  made for  the  purpose of subparagraph one of this paragraph, districts shall be eligible to receive payments determined as follows: (i) on or  before October  fifteenth,  an  estimated  twelve  and one-half percent of such remaining amount minus the amount paid pursuant to subparagraph  two  of this  paragraph;  (ii)  on  or  before  November fifteenth, an estimated eighteen and seventy-five  one  hundredths  percent  of  such  remaining amount  minus the sum of the amounts paid pursuant to clause (i) of this subparagraph and subparagraph two of this paragraph;  and  (iii)  on  or before  December  fifteenth,  an  estimated  twenty-five percent of such remaining amount minus the sum of the amounts paid pursuant  to  clauses (i)  and  (ii)  of  this  subparagraph  and  subparagraph  two  of  this paragraph. Such amounts shall be payable only to the extent that reports due the commissioner have been filed.  (5) Remaining apportionment. The remaining moneys apportioned for  the current year after deductions are made for the purposes of subparagraphs one,  two  and  four  of  this  paragraph,  shall be payable pursuant to paragraph b of this subdivision to  the  extent  that  reports  due  the commissioner have been filed.   b.   Individualized   payments.  (1)  District  expenditure  need.  To determine the payments a district shall be  eligible  to  receive  under this  paragraph, a district expenditure need shall be computed, based on estimated data on file with the commissioner as of December first, which shall equal the general fund expenditures for the base  year  (i)  minus the sum of base year aids and grants recorded as revenue to such general fund but not payable pursuant to this section; (ii) minus the district's base  year  general  fund  expenditures  to the New York state teachers' retirement system; (iii) minus that portion of the district's base  year general fund expenditures for debt service eligible for an apportionment pursuant  to  subdivision  six of section thirty-six hundred two of this  chapter plus such general fund expenditures for  debt  service  for  the current  year; and (iv) minus current year aid pursuant to subparagraphs two and four of paragraph a of this subdivision.  (2)  Payment  amounts.  For  remaining aid payments due prior to July, moneys apportioned shall be determined based on preliminary aid data  on file  with  the  commissioner  on  December  first,  provided  that such commissioner shall recompute such amounts designated for  the  month  of June  based  on  aid data on file with the commissioner as of May first. (i) January amount. If the aid  payable  under  this  paragraph  exceeds fifty  percent of the expenditure need of the district, then such excess amount shall be designated for  the  month  of  January.  (ii)  February amount.  If  such  aid,  minus any aid payable pursuant to clause (i) of this subparagraph, exceeds forty percent of such expenditure need,  then such  excess amount shall be designated for the month of February. (iii) March amount. If such aid, minus any aid payable pursuant to clauses (i) and  (ii)  of  this  subparagraph,  exceeds  thirty  percent   of   such expenditure  need,  then  such excess amount shall be designated for the month of March. (iv) April amount. If such aid, minus  any  aid  payable pursuant  to  clauses  (i), (ii) and (iii) of this subparagraph, exceeds twenty percent of the expenditure need of the district, then such excess amount shall be designated for the month of April. (v)  May  amount.  If such aid, minus any aid payable pursuant to clauses (i), (ii), (iii) and (iv) of this subparagraph, exceeds ten percent of such expenditure need, then  such  excess amount shall be designated for the month of May. (vi) June amount. Any moneys apportioned not designated pursuant  to  clauses (i),  (ii), (iii), (iv) and (v) of this subparagraph shall be designated for the month of June.  (3) Payments. (i) Winter payments. The amounts designated for January, February  and  March  pursuant  to  clauses  (i),  (ii)  and  (iii)   of subparagraph  two  of this paragraph shall be paid on or before the last state business day of such months.  (ii) Sustaining advance payments. In  order  to  sustain  all  advance payments  made in previous school years pursuant to subparagraph five of this paragraph  or  the  comparable  provisions  of  section  thirty-six hundred  nine  of  this  article,  the  commissioner  shall  establish a schedule to distribute  the  sustaining  advance  payment  amount  among school  districts.  Such  sustaining  advance  payments  due  to  school districts shall be,  first,  in  the  same  proportion  as  such  school district's share bears to the total moneys designated for payment in the month  of  April,  second, as a share of the total moneys designated for May and last, if applicable, as a share of the total  moneys  designated for June to all such school districts pursuant to clauses (iv), (v), and (vi)  of  subparagraph  two  of  this  paragraph. The sustaining advance payment due shall be deducted first from a school district's  designated amount  for  April,  then from a school district's designated amount for May and finally from any moneys due  in  June.  The  commissioner  shall transmit  a  schedule to the comptroller, the director of the budget and the chairs of the legislative  fiscal  committees  displaying  for  each district, the sustaining advance payment due, the portion of such amount to  be  withheld pursuant to subparagraph four of this paragraph and the remainder, if any, to be paid to the school district on or before  March thirty-first.  (iii)  Determining  final  payment for the state fiscal year. Prior to transmitting the March  payment  to  the  state  comptroller,  based  on current year, base year and prior school year state aid payments made or scheduled  to  be  made  from  the  general  support  for public schools appropriations for the state fiscal year ending March thirty-first,  the commissioner  shall  determine the extent to which the amount designated  for June pursuant to clause (vi) of subparagraph two of this  paragraph, as  adjusted in accordance with clause (ii) of this subparagraph, net of any disallowances, would need to be advanced and paid on or before March thirty-first  in  order  to  use  the  remainder of such appropriations, excluding amounts assigned to  the  department  of  health  pursuant  to subdivision one of section thirty-six hundred nine-b of this article, on or  before  March  thirty-first,  or  to  the extent to which the amount designated for March would need to be proportionally reduced so  as  not to  exceed such state fiscal year appropriations. The commissioner shall report the amount of money required to be advanced or deferred  and  the percent  it represents of the June or March amounts, as the case may be, to the director of the budget, the chairperson  of  the  senate  finance committee  and the chairperson of the assembly ways and means committee. To the extent that moneys are advanced  or  deferred  pursuant  to  this paragraph,  they  shall  be  in  the  same  proportion  as  each  school district's share bears to the total of such June or March  amount.  Upon approval  of the director of the budget, the commissioner shall transmit the schedule of any such partial June prepayments or such reduced  March payments  to  the  state  comptroller.  Any portion of the March payment deferred shall be added to the June payment; any  portion  of  the  June payment advanced shall be paid on or before March thirty-first.  (iv)  April  and May payments. Any amount designated for and remaining to be paid in  April  or  May  pursuant  to  clauses  (iv)  and  (v)  of subparagraph  two  of  this  paragraph minus any portion of such amounts advanced pursuant to clause (ii) of this subparagraph shall be  paid  on or before the last state business day of such months.  (v)  June  payment.  The  moneys  apportioned  to school districts and designated for June pursuant to clause (vi) of subparagraph two of  this paragraph shall be paid on or before the last state business day of such month,  to  the extent that moneys are owed to school districts pursuant to this section for the current year, including claims for current  year aid  for  debt service on bond anticipation notes aidable in June and/or new bonds and capital notes aidable in June pursuant to subdivisions six and fourteen, if applicable, of section thirty-six hundred two  of  this part  and  claims  for  current  year  aid  for  conversion  to full day kindergarten,  after  taking  into  account  any  adjustments  made   in accordance  with clauses (ii) and (iii) of this subparagraph, net of any disallowances.  (vi) Deferred July payment of certain claims for debt service on  bond anticipation  notes  and  on  bonds or capital notes first issued in the current year. The moneys apportioned to school districts for claims  for current  year aid for debt service on bond anticipation notes aidable in July following the current year  and/or  new  bonds  and  capital  notes aidable  in July following the current year pursuant to subdivisions six and fourteen, if applicable, of section thirty-six hundred two  of  this part  shall  be  paid  on  or before the last state business day of July immediately following the current school year, to the extent that moneys are owed to school districts pursuant to this section  for  the  current year, net of any disallowances.  (vii)  Deferred  September  payments.  Any amounts payable to a school district pursuant to this section which exceeded one hundred percent  of the respective amount set forth for such district as payable pursuant to this  section  in the school aid computer listing for the current school year shall be designated for payment for the  month  of  September  next following  the  close of the current school year. Such payments shall be made on or before the last state business day of the month of September, based on data on file as of August first.  (4) State share of medicaid reimbursements. For the purposes  of  this subparagraph,  for  aid  payable  in  the two thousand ten--two thousand eleven school year, the first reporting period shall run from May  first of  the  base year through January thirty-first of the current year, and the second reporting period shall run from February first of the current year  through March thirty-first of the current year. For aid payable in the two thousand eleven--two thousand twelve school year and thereafter, the first reporting period shall run from April first of the  base  year through  December  thirty-first  of  the  current  year,  and the second reporting period shall run  from  January  first  of  the  current  year through  March  thirty-first  of  the  current year. Notwithstanding any inconsistent provisions of law to the contrary, the  sustaining  advance payment  due any school district pursuant to clause (ii) of subparagraph three of this paragraph in March shall be reduced by  fifty  percent  of any  federal participation during the first reporting period pursuant to title XIX of the social security  act,  in  special  education  programs provided  pursuant  to  article eighty-nine of this chapter for services provided on or before  June  thirtieth,  two  thousand  nine;  the  June payment  due  any school district pursuant to clause (v) of subparagraph three of this paragraph shall be reduced by fifty percent of any federal participation during the second reporting period for  services  provided on  or before June thirtieth, two thousand nine. Not later than ten days after  the  end  of  the  first  reporting  period  ending  on   January thirty-first,  two  thousand eleven, not later than forty-one days after each first reporting period thereafter and not  later  than  forty  days after  the  end  of  each  second  reporting period, the commissioner of health,  as  the  authorized  fiscal  agent  of  the   state   education department,  shall  certify  to the commissioner and the director of the budget the total amount of such federal moneys paid to a school district for such services during such reporting  period.  Following  each  cycle payment, the commissioner of health shall report to the commissioner the aggregate  amount  of  such  federal  medicaid  payments  to each school district. The commissioner shall  recoup  such  amounts  first,  to  the extent  possible,  from  the  specified payment, then by withholding any other moneys due the school district and finally by  direct  billing  to any school district still owing moneys to the state. All moneys withheld or  paid  to the state on account of this paragraph shall be credited by the comptroller to the local assistance account for general support  for public schools.  (5)  Advance  payments. To the extent that any moneys payable pursuant to clauses (iv) and (v) of subparagraph two of this paragraph, are  paid in  advance of April first, such moneys shall be paid in accordance with chapter two hundred twenty of the laws of nineteen  hundred  ninety,  as amended,  and  in  the  same  proportion as such school district's share bears to the total moneys, payable to all such school districts pursuant to such clauses (iv) and  (v)  provided  however,  that  any  moneys  so advanced shall be deducted first from a school district's payment due in April,  then  from  any moneys due in May and finally from any remaining moneys due in June.  (6) Apportionments to the city school district of the city of New York under the provisions of this paragraph shall be computed and paid  on  a city-wide basis.   c.  Deficit  reduction  assessment for two thousand nine--two thousand ten. Notwithstanding any other provision of law, the commissioner  shall reduce  payments  due  to  each  district pursuant to this section by an amount equal to the amounts  set  forth  for  each  school  district  as "DEFICIT  REDUCTION  ASSESSMENT"  in  the  school  aid  computer listing produced by the commissioner in support of the executive budget  request  for  the  two  thousand  nine--two thousand ten school year and entitled "BT112-1", and such amount shall be deducted from moneys apportioned for the purposes of payments made pursuant  to  section  thirty-six  hundred nine-a of the education law and provided further that the amount of such reduction  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 provide a schedule of such reductions 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.   d. Supplemental deficit reduction  assessment  for  the  two  thousand nine--two  thousand  ten  school  year.  (1)  Notwithstanding  any other provision of law to the contrary, the commissioner shall reduce payments due to each district for the two thousand nine--two thousand ten  school year  pursuant  to  this  section by an amount equal to the supplemental deficit reduction assessment computed for such district, and such amount shall be deducted from moneys apportioned for the purposes  of  payments made  pursuant  to this section 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 this section for the two thousand ten--two thousand eleven 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 supplemental deficit reduction assessment  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.  (2) The supplemental deficit reduction assessment shall be computed as the  product  of  thirty-five  and sixty-two one-hundredths of a percent (0.3562) multiplied by the  absolute  value  of  the  deficit  reduction assessment established pursuant to paragraph c of this subdivision.   2.  a.  Such  moneys  shall  be  payable to the treasurer of each city school district, and the treasurer of each union  free  school  district and  of  each central school district and of each other school district, if there be a treasurer, otherwise to the collector or other  disbursing officer  of  such  district, who shall apply for and receive the same as soon as payable.   b. In the case of city school districts of  cities  with  one  hundred twenty-five  thousand inhabitants or more, any payment which pursuant to this section is required to be made to the treasurer of the city  school district, shall be made to the city treasurer or chamberlain.   3.  Except  as otherwise provided by law, payment to a school district pursuant to this section shall be general receipts of the  district  and may  be  used  for  any lawful purpose of the district provided, however that any payments for debt service for school building purposes on  debt which has been excluded in ascertaining the power of the school district to contract indebtedness shall be used solely for the purpose of payment of the interest on and amortization of or payment of such indebtedness.