NY Educ L § 1950 (2021)
2021 New York Laws EDN - Education Title 2 - School District Organization Article 40 - Boards of Cooperative Educational Services 1950 - Establishment of Boards of Cooperative Educational Services Pending the Creation of Intermediate Districts.

§  1950.  Establishment  of boards of cooperative educational services pending the  creation  of  intermediate  districts.  1.  The  boards  of education  and  school  trustees  of a supervisory district which is not part of an intermediate district, meeting at a  time  and  place  to  be designated by the district superintendent of schools, may, by a majority vote  of their members present and voting, file with the commissioner of education a petition for the establishment of  a  board  of  cooperative educational services for the purpose of carrying out a program of shared educational  services in the schools of the supervisory district and for providing instruction in such special subjects as the  commissioner  may approve.  The  commissioner,  by  order, may establish such a board with membership of not less than  five  nor  more  than  fifteen,  upon  such application  and  when  a  vacancy  occurs  in  the  office  of district superintendent of schools shall  establish  such  a  board,  unless  the commissioner shall issue an order pursuant to section twenty-two hundred one  redistricting  the  county  so as to provide for a lesser number of supervisory districts. The  commissioner,  by  order,  may  authorize  a board, established prior to July second, nineteen hundred sixty-five, to increase its membership to not less than five nor more than fifteen.   2.  Upon the establishment by the commissioner of such a board, boards of education and school trustees, by  a  vote  pursuant  to  subdivision two-a  of  this  section  shall elect a board of cooperative educational services.  Except for elections conducted pursuant to subdivision  two-a of  this  section, and the adoption of a public resolution regarding the approval or disapproval of the tentative administrative budget  pursuant to subparagraph five of paragraph b of subdivision four of this section, component  districts  having  more  than five board of education members shall be limited to five votes on any matters relating to  the  district superintendency  or  board  of  cooperative educational services. A full term shall be three years  to  serve  from  July  first  next  following election.  It shall be the duty of such meeting by order of such meeting to divide into a sufficient number of classes the terms of  the  members of  the  board  of cooperative educational services so that as nearly as possible an equal number of members shall be elected to the  board  each year.  Notwithstanding any other provision of this subdivision, upon the decrease of the full term of members from five to three years, the board of cooperative educational  services  shall  direct  that  one  or  more members  be  elected  for  a  term of one, two or four years in order to assure, as nearly as possible, that an equal number of members  will  be elected  to  the  board  each  year.  Members  of  such  board  shall be reimbursed for necessary expenses for attending meetings of such boards. The district superintendent shall be the executive officer of the board, and where a board of cooperative educational services comprises  two  or more  supervisory  districts the district superintendents, together with the president of the board of cooperative  educational  services,  shall act as an executive committee.   2-a.  a. Notwithstanding any other provision of law, commencing on and after the first day of  November,  nineteen  hundred  ninety-three,  the members  of a board of cooperative educational services shall be elected in accordance with the provisions of this subdivision.   b. Not later than the first day of February of each year the president of the board of  cooperative  educational  services  shall  designate  a single date on or after the sixteenth day and on or before the thirtieth day  of  April  on  which  each component board, other than the board of education of a central high school  district,  shall  conduct  a  public meeting  which  may  be a regular or special meeting, for the purpose of electing members of the board of cooperative  educational  services  and adopting  a  public resolution concerning the approval or disapproval of  the tentative administrative budget. In  the  case  of  a  central  high school  district,  such  public  meeting  shall  be  held on the regular business day next following the date designated by the president of  the board  of cooperative educational services. Nomination of a person to be elected to a board of cooperative educational services shall be made  by at  least  one  component  district by board resolution. Such resolution shall be transmitted in writing to the clerk of the board of cooperative educational services at least thirty days  prior  to  the  date  of  the election  as  designated  by  the  president of the board of cooperative educational services. No nomination of a person to be elected to a board of cooperative educational services  from  a  component  district  which currently  has a resident serving on such board shall be accepted unless such member's office is to expire at the end of the current year, unless the size of such board exceeds the number of component school  districts or  unless  an unrepresented district declines to make a nomination. For purposes of this subdivision, any such person or board member  nominated by  a special act school district, a central high school district or any district which is a component of a central high school district shall be deemed a resident of the  district  that  nominated  him  or  her  only. Furthermore,   it  shall  be  the  duty  of  the  board  of  cooperative educational services to encourage the nomination of persons residing  in component  districts  not currently represented on such board. The clerk shall include the name and address  of  each  person  nominated  on  the election ballot to be distributed in accordance with paragraph c of this subdivision.   c.  Members of the boards of cooperative educational services shall be elected by resolution of the component boards on a  ballot  prepared  by the  clerk of the board of cooperative educational services. Such ballot shall be mailed to each component district no later than  fourteen  days prior to the date designated as the day of the election by the president of  the  board  of  cooperative  educational  services.  Each  component district shall be entitled to one vote for  each  vacant  office  to  be filled.  A  component  board  may  not  cast  more than one vote for any candidate. The candidates receiving a plurality of the  votes  cast  for the  several  offices  shall be elected, provided, however, that no more than one person residing in  a  particular  component  district  may  be elected  to  serve  as  a  member  of a board of cooperative educational services at one time unless the number of seats on  such  board  exceeds the  number  of  component districts or unless an unrepresented district declines to make a nomination, provided further that a person  nominated by  a  special  act school district, a central high school district or a component of a central high school district shall be deemed  a  resident of  the  nominating  district only for this purpose. Where more than one position is to be filled by such election and there is a variance in the length of the  terms  for  which  such  offices  are  to  be  filled  as authorized by this subdivision, or one or more persons are to be elected for  a  full term or terms and one or more persons are to be elected for the unexpired portion of  a  term  or  terms,  or  both,  the  candidate receiving  the greatest number of votes shall be entitled to the longest term and candidates receiving the next highest number of votes,  to  the several  offices  in  decreasing  order  of  the length of such terms or unexpired portions of such terms. Each component school  district  shall mail  or  deliver  its  completed  ballot  to  the clerk of the board of cooperative educational services no later than one  business  day  after the election.   d.  In  the event that more eligible persons than the number remaining to be elected receive an equal number of  votes  sufficient  that  fewer persons  receiving  such number of votes would be elected, the president  of the board of cooperative educational services shall  call  a  run-off election  to be conducted in accordance with the provisions of paragraph c of this subdivision and to be held on a date within twenty days of the initial  vote.  The  only persons who shall be deemed nominated for such run-off election shall be the candidates who have  received  such  equal number  of  votes. In the event that equal numbers of votes are received by eligible candidates for offices with a variance in the length of  the term  of  office  but the number of votes received by such candidates is sufficient to elect each of the candidates to the board  of  cooperative educational  services,  the  candidates  receiving  such equal number of votes shall draw lots to determine who of  them  shall  fill  each  such office.   e.  Notwithstanding  any  other  provision  of this subdivision to the contrary, in the event a component school district will  be  transferred to  a new supervisory district as of July first next succeeding the date designated  for  the  annual  election  of  the  board  of   cooperative educational services, and such component district, as of April fifteenth of  the  current  year,  does not have a resident who is a member of the board of cooperative educational services of the supervisory district of which it is a component in the current  year,  such  component  district shall  be  eligible  to nominate candidates and vote in the annual board election of the boards of cooperative educational services to which  the component  district will be transferred, as if such transfer had already occurred.   f. In the event  of  a  vacancy  in  the  membership  of  a  board  of cooperative  educational services, such board of cooperative educational services  may  fill  such  vacancy   by   appointment,   provided   that notification  be  provided  to  all component boards of such vacancy and that the component boards are given ten days  to  provide  any  comments and/or  objections to fill the vacancy by appointment, and the person so appointed shall hold office until the next annual election of the  board of cooperative educational services.   2-b.  Where the commissioner of education has established or hereafter establishes a board of cooperative educational services for the  purpose of  carrying out a program of shared educational services in the schools of two or more supervisory districts,  the  commissioner  may  by  order designate  the  number  of members of such board which shall not be less than five nor more than fifteen, or may by order increase the number  of members  of such board to a maximum of fifteen or decrease the number of members to a minimum of five. Except for elections conducted pursuant to subdivision two-a  of  this  section,  and  the  adoption  of  a  public resolution  regarding  the  approval  or  disapproval  of  the tentative administrative budget pursuant to subparagraph five of  paragraph  b  of subdivision  four  of this section, component districts having more than five board of education members shall be limited to five  votes  on  any matters relating to the district superintendency or board of cooperative educational services.   Boards  of  education  and school trustees, shall elect the members of such board of cooperative educational services pursuant  to  subdivision two-a  of  this  section. A full term shall be three years to serve from July first next following election. It shall be the duty of such meeting by order of such meeting to divide into a sufficient number  of  classes the  terms  of  the  members  of  the  board  of cooperative educational services so that as nearly as possible an equal number of members  shall be  elected  to the board each year. Notwithstanding any other provision of this subdivision, upon the decrease of the full term of members  from five to three years, the board of cooperative educational services shall direct  that  one  or  more members be elected for a term of one, two or  four years in order to assure, as nearly  as  possible,  that  an  equal number  of  members  will  be elected to the board each year. Members of boards of cooperative  educational  services  shall  be  reimbursed  for necessary expenses for attending meetings of such board. Where the board of  cooperative  educational  services comprises two or more supervisory districts, the district superintendents, together with the president  of the board of cooperative educational services, shall act as an executive committee.   3.  The  boards of cooperative educational services in any two or more supervisory districts may cooperate in  the  provision  of  any  of  the services  authorized by subdivision four of this section. In such cases, the district superintendents of  the  respective  supervisory  districts shall  serve  as an executive committee to carry out the decision of the boards  of  cooperative  educational  services   in   their   respective districts.  Agreements  may  be  made  by such boards arranging for such cooperative services on such terms and conditions as may be agreed  upon and  providing  the  method  of  allocation  of  the  cost thereof. Such agreements may be made for  such  period  as  may  be  approved  by  the commissioner  but  not  to exceed ten years. The terms of such agreement shall be binding upon such boards and their component districts for  the period specified in such agreement.   4.  The board of cooperative educational services shall have the power and duty to:   a. (1) Appoint a district superintendent  of  schools  in  the  manner provided  in section twenty-two hundred four of this chapter, and in its discretion to provide for the payment of  supplementary  salary  to  the district superintendent of schools by the supervisory district. The term of   any   employment   contract   or   agreement   between  a  district superintendent and the board of cooperative educational services that is entered into  or  amended  on  or  after  the  effective  date  of  this subparagraph   shall  not  exceed  three  years.  Copies  of  employment contracts and amendments to such contracts entered into pursuant to this paragraph shall be filed with  the  commissioner  within  five  days  of execution.  (2)  Notwithstanding  any  inconsistent  provision  of law in no event shall the total  salary  including  amounts  paid  pursuant  to  section twenty-two hundred nine of this chapter for district superintendents for the  two  thousand  nineteen--two  thousand  twenty  school  year or any subsequent school year exceed: (i) one hundred six percent of the salary cap applicable in  the  preceding  school  year,  or  (ii)  ninety-eight percent  of  that  earned  by  the  commissioner  in  the  two  thousand thirteen--two thousand fourteen state fiscal year, whichever is less. In no event shall any district superintendent be  permitted  to  accumulate vacation  or sick leave credits in excess of the vacation and sick leave credits managerial/confidential employees of the state are permitted  to accumulate  pursuant  to  regulations  promulgated  by  the  state civil service commission, nor may any district superintendent at the  time  of separation  from  service be compensated for accrued and unused vacation credits or sick  leave,  or  use  accrued  and  unused  sick  leave  for retirement  service credit or to pay for health insurance in retirement, at a rate in excess of the  rate  permitted  to  managerial/confidential employees  of  the  state  pursuant  to  regulations  of the state civil service commission. In addition to the payment of supplementary  salary, a  board of cooperative educational services may provide for the payment of all or a portion of the cost of insurance benefits for  the  district superintendent   of   schools,  including  but  not  limited  to  health insurance, disability insurance, life insurance or  any  other  form  of insurance benefit made available to managerial/confidential employees of  the  state; provided that any such payments for whole life, split dollar or other life insurance policies having a cash value shall  be  included in  the total salary of the district superintendent for purposes of this subparagraph,  and  provided  further that any payments for the employee contribution, co-pay  or  uncovered  medical  expenses  under  a  health insurance  plan  also  shall  be  included  in  the  total salary of the district superintendent. Notwithstanding any  other  provision  of  law, payments  for  such  insurance  benefits  may  be  based on the district superintendent's total salary or the amount of his or her  supplementary salary  only.  Any  payments  for  transportation  or travel expenses in excess of actual, documented expenses incurred  in  the  performance  of duties  for  the board of cooperative educational services or the state, and any other lump sum payment  not  specifically  excluded  from  total salary  pursuant  to  this  subparagraph, shall be included in the total salary of the district superintendent for purposes of this subparagraph. Nothing herein shall prohibit a district superintendent from waiving any rights provided for in an existing contract or  agreement  as  hereafter prohibited  in  favor  of  revised compensation or benefit provisions as permitted  herein.  In  no  event  shall  the  terms  of  the   district superintendent's  contract,  including  any  provisions  relating  to an increase in salary, compensation or other benefits, be  contingent  upon the terms of any contract or collective bargaining agreement between the board  of  cooperative  educational  services  and its teachers or other employees. The commissioner may adopt regulations  for  the  purpose  of implementing the provisions of this paragraph.  (3) Notwithstanding any provision of law to the contrary, any employee of  a  board of cooperative educational services who is appointed as the district superintendent  of  schools  shall  vacate  his  or  her  prior position  with  the  board  of  cooperative  educational  services  upon appointment as district superintendent, and no  district  superintendent shall  have  a  contract  of  employment  with  the board of cooperative educational services other than a  contract  entered  pursuant  to  this paragraph.   b.  (1)  Prepare, prior to the annual meeting of members of the boards of education and school trustees, held as provided  in  paragraph  o  of this  subdivision,  a  tentative  budget of expenditures for the program costs, a tentative budget for capital costs, and a tentative budget  for the  administration  costs  of  the  board  of  cooperative  educational services.   Such budgets shall  include  the  proposed  budget  for  the upcoming  school  year,  the previous school year's actual costs and the current school year's projected costs for each  object  of  expenditure. Such  program,  capital  and  administrative budgets shall be separately delineated in accordance with the definition  of  program,  capital  and administrative  costs  which  shall  be  promulgated by the commissioner after consultation with school district officials and  the  director  of the  budget.  Personal  service  costs for each budget shall include the number of full-time equivalent positions funded and  total  salary  and, except  as  noted  herein,  fringe  benefit  costs for such positions by program. Each program budget shall also include the local and  statewide unit  costs  of  such  programs  and  services proposed for the upcoming school year, such actual unit costs for the previous  school  year,  and the  current  school  year's  projected  unit  costs, all established in accordance with paragraph d of  this  subdivision.  The  capital  budget shall  include  facility  construction and lease expenditures authorized pursuant to paragraphs p, t and u of this subdivision, payments for  the repayment  of indebtedness related to capital projects, payments for the acquisition or construction of facilities, sites or additions,  provided that  such  budget  shall  contain  a rental, operations and maintenance  section that will include base rent costs, total rent costs,  operations and  maintenance  charges, cost per square foot for each facility rented or leased by such board of cooperative educational services, and any and all  expenditures  associated  with  custodial  salaries  and  benefits, service contracts, supplies, utilities, maintenance and repairs for such facilities, and that such budget shall include the annual  debt  service and  total  debt  for  all  facilities financed by bonds or notes of the component districts, annual rental and lease payments and  total  rental and  lease  costs  for all facilities rented by such board; such capital budget shall also include expenditures resulting  from  court  judgments and  orders from administrative bodies or officers, and, to the extent a board's administrative budget has been adopted, one-time costs  incurred in  the  first  year  in  which  an employee retires. The administrative budget shall include, but need not be limited  to,  office  and  central administrative expenses, traveling expenses and salaries and benefits of supervisors  and  administrative  personnel  necessary  to carry out the central administrative duties of the supervisory district, any  and  all expenditures   associated   with  the  board,  the  office  of  district superintendent,  general  administration,  central   support   services, planning,  and  all other administrative activities. Such administrative budget shall  also  specify  the  amount  of  supplementary  salary  and benefits,  if  any,  which  the  board  determines should be paid to the district superintendent of schools and the board shall  append  to  such budget  a  detailed  statement  of the total compensation to be paid the district superintendent of schools by the board, including a delineation of the salary, annualized cost of benefits and any in-kind or other form of remuneration to be paid, plus, commencing with  the  presentation  of the  budget  for  the nineteen hundred ninety-seven--ninety-eight school year, a list of items of expense eligible for reimbursement  on  expense accounts  in  the  ensuing  school year and a statement of the amount of expenses paid to the district superintendent of  schools  in  the  prior year for purposes of carrying out his or her official duties.  (2) The board of cooperative educational services shall provide copies of  such  tentative  budgets and attachments to the trustees or board of education of each component school district of the board of  cooperative educational  services at least ten days prior to the annual meeting held pursuant to paragraph o of this subdivision. Such trustees or boards  of education  shall  make  such budgets available to the residents of their respective school districts upon request.  (3) The board of cooperative educational services  shall  comply  with any reasonable requests for additional information not contained in such budgets which may be requested prior to the annual meeting held pursuant to paragraph o of this subdivision.  (4)  The  board  of cooperative educational services shall give public notice of the annual meeting  held  pursuant  to  paragraph  o  of  this subdivision  by  publishing a notice once each week within the two weeks preceding the annual meeting held as provided in  paragraph  o  of  this subdivision,  the  first publication to be at least fourteen days before such meeting, in two newspapers if there be two, or in one newspaper  if there  shall  be but one, having general circulation within the board of cooperative educational services. If no  newspaper  shall  have  general circulation  therein,  said notice shall be posted in at least twenty of the most public places in the board of cooperative educational  services at least fourteen days before such meeting. Such notice shall state that the  tentative  budgets  will  be  presented by the board of cooperative educational services to the trustees  or  board  of  education  of  each component  school  district  of  the  board  of  cooperative educational services in attendance at such meeting. Such notice shall also include a  summary of the tentative administrative, capital and program budgets  in a form prescribed by the commissioner. The summary of the administrative budget  shall  include,  but  shall  not  be  limited to, the salary and benefits  of  supervisors  and  administrative personnel of the board of cooperative educational services and the total compensation  payable  to the  district superintendent of schools. Such notice shall also indicate when a copy of the tentative budgets will be available for inspection by the public during regular  business  hours  at  one  or  more  locations specified in the notice.  (5)  The  trustees  or  board  of  education  of each component school district of the board of cooperative educational services shall adopt  a public  resolution  which  shall  approve  or  disapprove such tentative administrative budget at a regular or special meeting to be held  within the  component  district  on the date designated pursuant to subdivision two-a of this section as the date for election of members of  the  board of  cooperative  educational  services,  or  in the case of the board of education of a central high school district on the regular business  day next following such designated date.   If the resolutions adopted by the trustees or boards of education of a majority  of  the component school districts of the board of cooperative educational   services   actually   voting   approve    the    tentative administrative budget, the board of cooperative educational services may adopt  the  tentative  administrative  budget without modification. If a majority of the component school districts actually voting fail to adopt resolutions approving such tentative administrative budget,  or  if  the number  of  component  school  districts approving the budget equals the number of  school  districts  disapproving  the  budget,  the  board  of cooperative  educational  services shall prepare and adopt a contingency administrative  budget  which  shall  not  exceed  the  amount  of   the administrative  budget  of the board of cooperative educational services for the previous school year except to accommodate expenditure increases attributable to supplemental retirement allowances payable  pursuant  to section   five   hundred   thirty-two   of   this  chapter  and  section seventy-eight of the retirement and social security law.  (6) Notwithstanding any other provision of this section, any component school district which will be transferred to a new supervisory  district as of July first next succeeding the date designated for the vote on the tentative  administrative budget shall vote on the administrative budget of the board of cooperative educational services to  which  it  will  be transferred,  as  if  such  transfer  had  already  occurred.  Where the commissioner has  issued  an  order  for  the  merger  of  two  or  more supervisory  districts  to take effect on July first, in the school year immediately preceding the merger, the boards of cooperative  educational services  to  be  merged shall jointly prepare a program, administrative and capital budget for  the  merged  board  of  cooperative  educational services   and   shall   jointly   conduct   a  vote  on  the  tentative administrative budget of the merged  board  of  cooperative  educational services  in accordance with this paragraph as if the merger was already in effect. In the event such a merger  does  not  take  effect  on  July first,  the  commissioner  shall  be  authorized  to order the boards of cooperative educational  services  to  be  merged  to  develop  program, administrative  and capital budgets and conduct a vote on administrative budgets in the manner prescribed by this section  on  dates  other  than those specified in this section.  (7)  Each  component  school  district  shall  transmit the resolution either approving or disapproving the board  of  cooperative  educational services' tentative administrative budget no later than one business day after  the  adoption  of  such  resolution.  The  board  of  cooperative  educational services shall, no later than  the  fifteenth  day  of  May, adopt  the  final  program,  capital  and administrative budgets for the ensuing year. Except as provided in paragraph  d  of  this  subdivision, subparagraph (a) of paragraph p of this subdivision, and subdivision one of   section   nineteen   hundred   fifty-one   of  this  article,  such administrative and capital budgets, when  so  adopted,  after  deducting state  aid  applicable  thereto,  shall  be  a charge against all of the component  school  districts  in  the  supervisory  district  and   each component  school  district's proportionate share shall be determined by the board of cooperative  educational  services  according  to  weighted average  daily attendance or according to true valuation or according to resident public school district enrollment as defined in paragraph n  of subdivision one of section thirty-six hundred two of this chapter except that only one method shall be applied among the component districts of a board  of cooperative educational services in any year, unless otherwise provided by law. In a merged  supervisory  district  in  the  county  of Suffolk  each  component  school  district's proportionate share of such administrative and  capital  budgets  may  be  determined  according  to weighted  average  daily  attendance,  according  to  true valuation, or according to using the weighted average daily attendance for  a  certain percentage  of  the  cost and true valuation for a certain percentage of administrative and capital costs. Such costs, in  a  merged  supervisory district in the county of Suffolk, apportioned by using weighted average daily  attendance  and  true valuation shall be subject to adjustment by the board of cooperative educational services  in  a  manner  that  will minimize the annual change in costs for the greatest number of component districts.  Such  percentages  shall  be  established  by  the  board of cooperative educational services upon  the  approval  of  the  component districts  subject  to  the  final  approval  of the commissioner. It is further provided that such administrative budget approved by  the  board shall  be  subject  to  review by the commissioner to determine: (i) the level of administrative savings achieved by the merger and (ii) if  such administrative  savings  equals  or  exceeds the level identified by the merger planning task force appointed by the district superintendent.  If the  board  of cooperative educational services determines to change the method of apportioning administrative costs and  capital  expenses  from that  followed in the previous year, such determination may be made only if the board of cooperative educational services has conducted a hearing at a regular or special meeting of  such  board  which  all  members  of boards  of  education  and  school trustees have been invited to attend, such hearing to be held at least thirty days prior to the annual meeting of  members  of  boards  of  education  and  school  trustees.  In   the Putnam/North Westchester board of cooperative educational services, each component  district's  proportionate  share  of  such administrative and capital budgets may also be determined by  using  the  weighted  average daily  attendance  for a certain percentage and the true valuation for a certain percentage. Such  percentages  shall  be  applied  according  to clause (i) of this subparagraph.  (i)  The  three methods of apportionment of administrative and capital expenses are as follows: (1) in accordance  with  the  ratio  which  the component  school  district's  total full or true valuation in effect at the time of the adoption of the budget bears to the total true  or  full valuation  of  all of the component school districts within the board of cooperative educational services, (2) by dividing the  total  amount  of such  administrative  and capital expenses by the total weighted average daily attendance of pupils residing in all  component  school  districts contained  within  the  board  of  cooperative  educational services and attending a public school and multiplying by the weighted average  daily  attendance  of  such  resident  pupils  in  each of the component school districts, or (3) by dividing the total amount  of  such  administrative and  capital  expenses  by  the  total  resident  public school district enrollment  of all component school districts contained within the board of cooperative educational services  and  multiplying  by  the  resident public  school district enrollment of the component school districts. In addition, in a merged supervisory district in  the  county  of  Suffolk, where  a combination of the first and second methods could be applied as provided in the opening paragraph of this subparagraph may be  utilized. In   the  Putnam/North  Westchester  board  of  cooperative  educational services, where a  combination  of  the  first  and  second  methods  is utilized, the percentages shall be used as follows: for the two thousand five-two  thousand  six school year, ninety percent using true valuation and ten percent using the weighted average daily attendance; for the two thousand six-two thousand seven school year, eighty percent  using  true valuation   and   twenty   percent  using  the  weighted  average  daily attendance; for the two thousand seven-two thousand eight  school  year, seventy  percent  using  true  valuation  and  thirty  percent using the weighted average  daily  attendance;  for  the  two  thousand  eight-two thousand  nine school year, sixty percent using true valuation and forty percent using the weighted average daily attendance;  and  for  the  two thousand   nine-two  thousand  ten  school  year  and  any  school  year thereafter, fifty percent using true valuation and fifty  percent  using the weighted average daily attendance.  (ii)  If  the  board  of  cooperative  educational services chooses to apportion administrative costs and capital expenses according to full or true valuation, special school districts authorized to receive state aid in accordance with  chapter  five  hundred  sixty-six  of  the  laws  of nineteen  hundred  sixty-seven,  as amended, shall have their full value for purposes of  this  section  computed  by  multiplying  the  resident weighted  average  daily  attendance by the state average full valuation per pupil as established by the commissioner for the year in  which  the budget  is  adopted.  The  school  authorities  of each component school district shall add such amount to the budget of such component districts and shall pay such amount to the treasurer of the board  of  cooperative educational  services  and  shall  be paid out by the treasurer upon the orders of the board  of  cooperative  educational  services  issued  and executed in pursuance of a resolution of said board.   c.  Make  or  cause  to  be  made  surveys  to  determine the need for cooperative educational services in the supervisory district and present the findings of their surveys to local school authorities. Each board of cooperative educational services shall prepare long range program plans, including special education and career education program plans, to  meet the  projected  need  for  such  cooperative educational services in the supervisory district for the next five years as may be specified by  the commissioner,  and  shall  keep  on  file  and make available for public inspection and review by the  commissioner  such  plans  and  thereafter annual revisions of such plans on or before the first day of December of each  year, provided that such plans may be incorporated into a board of cooperative educational services district-wide comprehensive plan.   d. (1) Aidable shared services. At the  request  of  component  school districts, and with the approval of the commissioner, provide any of the following  services  on  a  cooperative  basis:  school  nurse  teacher, attendance  supervisor,  supervisor  of  teachers,   dental   hygienist, psychologist,   teachers  of  art,  music,  physical  education,  career education subjects, guidance counsellors, operation of  special  classes for  students  with  disabilities,  as  such  term is defined in article eighty-nine of this chapter; pupil and financial accounting  service  by  means of mechanical equipment; maintenance and operation of cafeteria or restaurant  service  for the use of pupils and teachers while at school, and such other services as the commissioner may approve. Such  cafeteria or  restaurant  service  may be used by the community for school related functions and activities and to furnish meals to the  elderly  residents of  the  district,  sixty  years of age or older. Utilization by elderly residents or school related groups shall be subject to the  approval  of the  board  of education. Charges shall be sufficient to bear the direct cost of preparation and serving of such meals, exclusive  of  any  other available reimbursements.   * (2)  Certain  services  prohibited.  Commencing  with  the  nineteen hundred ninety-seven--ninety-eight school year, the  commissioner  shall not  be  authorized  to approve as an aidable shared service pursuant to this subdivision  any  cooperative  maintenance  services  or  municipal services,  including  but  not  limited  to,  lawn  mowing  services and heating, ventilation or air conditioning repair or maintenance or  trash collection,   or   any  other  municipal  services  as  defined  by  the commissioner. On and after the effective date  of  this  paragraph,  the commissioner  shall  not  approve, as an aidable shared service, any new cooperative maintenance or municipal services for the  nineteen  hundred ninety-six--ninety-seven school year, provided that the commissioner may approve  the  continuation  of such services for one year if provided in the nineteen hundred ninety-five--ninety-six  school  year.  No  service provided to an out-of-state school district pursuant to subparagraph ten of paragraph h of this subdivision shall be eligible for aid.   * NB Effective until July 1, 2024   * (2)  Certain  services  prohibited.  Commencing  with  the  nineteen hundred ninety-seven--ninety-eight school year, the  commissioner  shall not  be  authorized  to approve as an aidable shared service pursuant to this subdivision  any  cooperative  maintenance  services  or  municipal services,  including  but  not  limited  to,  lawn  mowing  services and heating, ventilation or air conditioning repair or maintenance or  trash collection,   or   any  other  municipal  services  as  defined  by  the commissioner. On and after the effective date  of  this  paragraph,  the commissioner  shall  not  approve, as an aidable shared service, any new cooperative maintenance or municipal services for the  nineteen  hundred ninety-six--ninety-seven school year, provided that the commissioner may approve  the  continuation  of such services for one year if provided in the nineteen hundred ninety-five--ninety-six school year.   * NB Effective July 1, 2024  (2-a)  Cost  effectiveness  of  instructional  and   non-instructional technology.  Notwithstanding  any other provision of this section to the contrary, expenditures incurred pursuant to purchase and/or installation contracts entered into on or after January fifteenth, two thousand,  for the   following   categories   of  instructional  and  non-instructional technology purchase and installation:  (i) computer equipment,  (ii) conduits,  (iii) wiring,  (iv) powering and testing of hardware installations,  (v) all costs associated with lease or purchase of local or wide  area network hardware located on district property, and  (vi)  incidental  costs  for  original  purchase  and  installation of hardware, including installation of  basic  operating  systems  software required for hardware testing, shall  not  be considered an aidable shared service unless the component school district is able to demonstrate that such shared service would be more cost-effective than would otherwise be possible  if  such  services  were  to  be purchased without the involvement of a board of cooperative educational services. Any aid  that  may  be  payable  for  such  shared service  pursuant  to subdivision five of this section shall be excluded in  the  demonstration  and determination of cost-effectiveness and cost savings pursuant to  this  subdivision.  The  commissioner  shall  issue guidelines  to  advise component school districts in their determination of cost-effectiveness. Notwithstanding any other provision of law, if  a component   school   district  determines  that  any  instructional  and non-instructional technology purchase and installation from the board of cooperative educational services are not cost effective,  as  determined pursuant to this paragraph, the commissioner shall, upon request, assist the  school  district  to  enter  into  a  cooperative service agreement (CO-SER) with another BOCES, which is cost effective in the provision of such technology purchases and installations.  (3) Requests for shared services;  operating  plan;  required  notice. Requests  for  such  shared  services shall be filed by component school districts with the board of cooperative educational services  not  later than the first day of February of each year, provided that such requests shall  not  be  binding upon the component school district. The board of cooperative  educational  services  shall  submit  its  proposed  annual operating  plan  for  the  ensuing  school  year  to  the department for approval not later than the fifteenth day of February of each year. Such board shall, through its executive officer, notify each component school district on or before the tenth day of  March  concerning  the  services which  have  been  approved by the commissioner to be made available for the ensuing school year. Such notice shall set forth the  local  uniform cost of each such service, based on (i) anticipated participation in the ensuing school year, or (ii) participation in the current year, or (iii) a two or three year average including participation in the current year, which  unit  cost  shall  be  the  same  for all participating component districts and  shall  be  based  upon  a  uniform  methodology  approved annually  by  at  least  three-quarters  of  the participating component school districts after consultation by local school officials with their respective boards; provided, however, such unit cost shall be subject to final adjustment for programs for students with  disabilities  based  on actual participation in accordance with regulations of the commissioner. Notwithstanding  the  determination  of  the  local  uniform  unit  cost methodology selected in accordance with this paragraph,  each  board  of cooperative education services shall annually report to the commissioner the budgeted unit cost and, when available, the actual unit cost of such programs  and  services,  in accordance with both the local uniform unit cost  methodology  and  a  statewide  uniform  unit   cost   methodology prescribed  by  the  commissioner  by  regulation,  where  the  budgeted statewide unit cost shall be based on the anticipated  participation  in the  ensuing  year  and the actual statewide unit cost shall be based on actual participation through the end of each year.  (4) Contracts for shared services; allocation of costs. Each component school district shall on or before the first day of May  following  such notification notify the board of cooperative educational services of its intention  to  participate or not to participate in such shared services and the specific services which such district elects  to  utilize.  Each participating  component  school  district  shall be required to pay the board of cooperative educational services for the cost of  the  services set  forth  in  such  notification,  except  for  adjustments  caused by subsequent unanticipated changes in the district's enrollment. The board of cooperative educational services shall enter into contracts with  its component  school  districts for such requested services. A copy of each executed contract for such purpose shall be filed with the  commissioner  by  the  board  of  cooperative  educational services on or prior to the first day of August of each  year.  Notwithstanding  the  provisions  of paragraph  b  of  this  subdivision, any component school district which does  not elect to participate in any such specific cooperative services authorized under this paragraph shall not be required to pay  any  share of  the  moneys  provided in the budget as salaries of teachers or other personnel employed in providing such service, for equipment and supplies for such service or for transportation of pupils to and from  the  place where  such  service  is  maintained. Provided, further, that a board of cooperative educational services may allocate the cost of such  services to  component  school  districts  in  accordance  with terms agreed upon between such board and three-quarters of the  boards  of  education  and trustees of local school districts participating in the service.  (5)  Operating  plan  and  budget;  unanticipated shared services. The board  of  cooperative  educational  services  shall   submit   to   the commissioner  on  or  before the first day of June an operating plan and budget based upon the request for services which it  has  received  from its  component  school  districts.  Such  submission  shall  include the budgeted unit cost of programs and services based on both the local  and the  statewide  uniform  unit  cost  methodologies  for each program and service offered by the board  of  cooperative  educational  services.  A board  of  cooperative  educational services which receives requests for unanticipated shared services subsequent to the adoption of  its  budget shall  submit an amended operating plan including such additional shared services to the commissioner, together with a statement from  the  chief school  administrator  of  each school district which has requested such services indicating the availability of  funds  in  the  budget  of  the school  district  to  pay  for such district's share of the cost of such additional services. Such amended plan shall be submitted in the  manner and  form  prescribed  by  regulations of the commissioner. The board of cooperative educational services shall allocate the  cost  of  providing such  additional  shared  services  among the component school districts which  have  requested  such  services,  and  shall  contract  with  the component  school  districts  for such services. A copy of each contract for this purpose shall be filed by the board of cooperative  educational services  with  the  commissioner  not  more  than  thirty days from its execution. An annual program report and evaluation for each school  year as  prescribed  by  the commissioner, shall be submitted by the board of cooperative educational services to the commissioner on  or  before  the first day of September following such school year.   e. Upon the recommendation of the district superintendent, employ such administrative  assistants,  teachers,  supervisors,  clerical  help and other personnel as may be necessary to carry out its program.   f. Receive all reimbursements from public  funds  on  account  of  the cooperative  educational  services performed under its jurisdiction, and allocate the costs of  cooperative  educational  activities  and  shared services   including  administrative  and  clerical  costs  against  the component school districts and receive and disburse  the  same,  and  to apportion  surpluses  and  assessments  for  services  on  the  basis of participation to those components and to those school districts  outside the  board  of  cooperative  educational  services  contracting for such programs, and to apportion surpluses and assessments for  administrative expenses  to  all  component districts. All such apportionments shall be made annually.   g.  Borrow  money  in  anticipation  of  revenue  due  the  board   of cooperative educational services.   h.  (1) Arrange cooperative educational services with and if necessary make contracts covering same  with  other  public  agencies  for  shared  services  and  to produce educational television materials and programs, and to own or lease television facilities and to enter into  appropriate contracts concerning the same.  (2)  To  enter  into  contracts with the United States of America, the State of New  York,  any  school  district,  community  college,  public institution  of  higher  education,  independent  institution  of higher education eligible for aid under section sixty-four hundred one of  this chapter,  public  libraries, or public agency in relation to the program of the board of cooperative educational services, and  any  such  school district,  community college, institution of higher education, or public agency is hereby authorized and empowered to do and perform any and  all acts  necessary or convenient in relation to the performance of any such contracts.  (3) To enter into contracts with school districts which are  component districts  in  the  board  of  cooperative  educational services for the education by such component school district or districts of children who reside within the board  of  cooperative  educational  services  in  the program  of  the  board of cooperative educational services, and for all purposes of this chapter in such event such  children  shall  be  deemed attending  classes  maintained  by  the board of cooperative educational services. School districts are hereby authorized and empowered to do and perform any and all acts necessary or  convenient  in  relation  to  the performance of any such contracts.  (4)  To  enter  into  contracts with nonpublic schools to provide data processing services for pupil personnel records and other administrative records of the nonpublic schools  and  the  processing  of  fingerprints utilized  in  criminal history record checks for those nonpublic schools that elect to require such criminal history record  checks  pursuant  to paragraph  (a)  of  subdivision  thirty of section three hundred five of this chapter.  (5) To enter into contracts with the United  States  of  America,  the state  of  New  York,  any community college, agricultural and technical college or other public agency  for  the  purpose  of  providing  career education programs to such agencies. Any such proposed contract shall be subject  to  the  review  and approval of the commissioner, who may only approve such proposed contract when, in his opinion, such contract  will result  in  a  more economical utilization of existing career and career education resources than  would  be  achieved  were  such  contract  not approved.  The  commissioner  shall issue a finding in writing in making all determinations pursuant to this article.  (6) To  enter  into  contracts  with  not-for-profit  corporations  to participate   in  federal  programs  relating  to  career  training  and experience. Any such proposed contract shall be subject  to  review  and approval  of  the  commissioner,  who may approve such proposed contract only when in his opinion such  contract  will  result  in  increased  or improved career opportunities. The commissioner shall issue a finding in writing in making all determinations pursuant to this subparagraph.  (7)  To enter into contracts with the state of New York, any community college, agricultural and technical college, or public  agency  for  the purpose  of  providing  electronic  data  processing  services  to  such agencies. Any such proposed contract shall be subject to the review  and approval  of  the  commissioner,  who  may  only  approve  such proposed contract when, in his opinion, such contract will not disrupt the  level of  services provided to component school districts and will result in a more economical utilization of existing board of cooperative educational services computer facilities. The commissioner shall issue a finding  in writing in making all determinations pursuant to this subparagraph.  (8)  To  enter  into  contracts with the commissioner of the office of children and family services pursuant to subdivision  six-a  of  section thirty-two  hundred  two  of this chapter to provide to such office, for the benefit of youth in its custody,  any  special  education  programs, related services, career and technical education services and music, art and  foreign  language  programs  provided  by  the board of cooperative educational services to component school districts.  Any  such  proposed contract shall be subject to the review and approval of the commissioner to  determine  that  it  is an approved cooperative educational service. Services provided pursuant to such contracts shall be provided at  cost, and   the  board  of  cooperative  educational  services  shall  not  be authorized to charge any costs incurred in providing  such  services  to its component school districts.   * (9)  To  enter into contracts with the commissioner of the office of mental health, to provide special education, related  services  and  any alternative  education programs approved by the commissioner pursuant to regulations promulgated under section one hundred twelve of this chapter where the board of cooperative educational services provides alternative education programs to component school  districts,  in  accordance  with subdivision  six-b  of section thirty-two hundred two of this chapter to patients hospitalized in hospitals operated  by  the  office  of  mental health  who  are  between  the  ages of five and twenty-one who have not received a high school diploma. Any  such  proposed  contract  shall  be subject  to  the review by the commissioner and his or her determination that  it  is  an  approved  cooperative  educational  service.  Services provided  pursuant  to  such  contracts  shall  be  provided at cost and approved by the commissioner of the office  of  mental  health  and  the director  of  the  division  of the budget, and the board of cooperative educational services  shall  not  be  authorized  to  charge  any  costs incurred in providing such services to its component school districts.   * NB Repealed June 30, 2021   * (10)  To enter into contracts of no more than five years and subject to the sunset date of this subparagraph, with out-of-state schools  for: (a)  special  education;  and/or  (b)  career  and  technical  education services; and/or (c) for the use of existing products  that  demonstrate how  to  map  the  next  generation standards to assessments; and/or (d) providing access to existing webinars  or  online  courses  relating  to implementation   of   the   next  generation  standards;  for  providing professional development to educators; and/or  (e)  technology  products developed  for  the  use  of school districts located in New York state, including computer programs and software  packages  that  help  students learn  and  assist  districts  in  achieving  greater  efficiencies. For purposes of this subparagraph,  an  out-of-state  school  shall  mean  a public  elementary  or secondary school or a degree granting institution of higher education, located outside of New York state; provided further for purposes of providing services authorized in clauses  (c),  (d)  and (e)  of  this  subparagraph,  out-of-state  shall  also  include schools located outside the continental United States.  Any  contract  shall  be approved  by  the  commissioner,  the  board  of cooperative educational services and the  district  superintendent  of  schools,  provided  such services   are   made  available  to  any  school  district  within  the supervisory district and that the requirements of this subparagraph  are met.  Contracts must be executed by the board of cooperative educational services and the trustees or boards of education  of  such  out-of-state schools and shall only authorize out-of-state students to participate in an  instructional program if such services are available to all eligible students in New York state schools in the component  districts  and  the number  of participating out-of-state students only comprises up to five  percent of the total number  of  the  total  enrolled  students  in  the instructional  program  at the board of cooperative educational services and that the board of cooperative educational services  spends  no  more than  thirty  percent of its employees' time on services to out-of-state schools  pursuant  to  this  subparagraph.  To  be   approved   by   the commissioner, the contract and any business plan, shall demonstrate that any   services   provided  to  out-of-state  schools  pursuant  to  this subparagraph shall not result in any additional costs being  imposed  on component  school  districts and that any payments received by the board of cooperative  educational  services  for  services  provided  in  this subparagraph   that   exceed  any  cost  to  the  board  of  cooperative educational services for providing such services  shall  be  applied  to reduce  the  costs  of  aidable  shared  services allocated to component school districts pursuant to paragraph d of this subdivision  and  shall also  be  applied  to  reduce  the approved cost of services pursuant to subdivision five of this  section.  Services  provided  by  a  board  of cooperative  educational  services to component districts at the time of approval of a contract under this paragraph  shall  not  be  reduced  or eliminated  solely  due  to a board of cooperative educational services' performance  of  services  to  out-of-state  schools  pursuant  to  this paragraph.   * NB Repealed July 1, 2024  (11)  To  enter  into  contracts  with  individual public libraries or public  library  systems  for  the  purpose  of   providing   high-speed telecommunications  services  including,  but not limited to, high-speed internet services. Any such proposed contract shall be  subject  to  the review  and  approval  of  the  commissioner,  who may only approve such proposed contract when, in such commissioner's opinion,  such  contract: (a)  will  result in a more economical utilization of existing boards of cooperative educational services high-speed telecommunications  services or resources than would be achieved were such contract not approved; (b) will  not  disrupt  the level of services to component school districts; and (c) will result in a more economical utilization of existing library resources. The commissioner shall issue a finding,  in  writing,  making any determination pursuant to this subparagraph. Such services to public libraries and library systems shall be provided at cost and shall not be eligible for aid pursuant to subdivision five of this section.  (12)  To enter into contracts with preschool special education program providers approved pursuant to section forty-four hundred  ten  of  this chapter  to  process services relating to online application systems for educators.  (13) To establish, upon local interest  from  one  or  more  component school  districts  and  subject  to  approval  by  the  BOCES  board  of education, an agriculture program that is designed to  provide  students with  the  skills  required  to  work  in,  and  help sustain New York's agriculture industry.  Such program may include, but not be limited  to, a  partnership  with  farms  and other agriculture entities in the state that provide students  with  hands-on  experience  combined  with  other educational opportunities.   i. Make such reports as are required by the commissioner of education.   j.  Appoint  one  of  its  members as president, one of its members or another qualified voter in a district within the supervisory district as clerk and another qualified voter in a district within  the  supervisory district  as  treasurer.  The duties of the clerk and treasurer shall be the same  as  those  established  by  statute  and  regulations  of  the commissioner of education for clerks and treasurers of union free school districts.    k.  Designate  a  depositary  within  the  territorial  limits  of any component district for the deposit of money in the  manner  provided  by section  ten  of  the  general  municipal  law.  The  receipt,  deposit, investment and disbursement  of  moneys,  and  all  procedures  relating thereto,  including, but not limited to the requirements for signatures, the appointment of a claims auditor to approve claims for purchases, and the optional use of claim forms, and the establishment  of  an  internal audit  function,  shall  be  subject  to the laws relating to union free school districts.   m. At the  request  of  officials  of  school  districts,  created  by legislative  act,  within  the  territory  of  a  board  of  cooperative educational services, provide services as outlined  in  paragraph  d  of this  subdivision.  For  such districts, there shall be apportioned from state funds to the board of cooperative educational services a sum equal to one-half the total cost of the approved  services  provided  to  such school district.   n. In those counties where taxes other than those on real property are applied  to  school  purposes,  the  tax rate shall be deemed to be that which would result  if  such  taxes  had  not  been  applied  to  school purposes.   o. A meeting of members of the boards of education and school trustees of the component districts shall be held during the month of April on or before  the  fifteenth  day  of April, on a date and at a place and hour designated by the president of  the  board  of  cooperative  educational services.  The  tentative  administrative capital and program budgets of the board of cooperative educational services  shall  be  available  for inspection  of  the  boards  of  education  and  school trustees at such meeting. Notice of the date, time and place of  such  meeting  shall  be given to each of the members of the boards of education and trustees and to the clerk of each of the component school districts by mail addressed to  the  last known address of such persons at least fourteen days prior to the meeting.   p.  * (a) To rent suitable land, classrooms, offices or buildings upon or in  which  to  maintain  and  conduct  such  cooperative  educational services and administrative offices for a period not to exceed ten years for leases entered into with public entities and twenty years for leases entered  into  with non-public entities and to improve, alter, equip and furnish such land, classrooms, offices or buildings in a suitable manner for such purposes, provided that: (1) before executing  any  lease,  the board shall adopt a resolution determining that such agreement is in the best  financial  interests  of  the supervisory district and stating the basis of that determination; (2) the rental payment shall  not  be  more than  the  fair  market value as determined by the board and provided to the commissioner; (3) The  board  discloses  any  conflict  of  interest pursuant  to  subparagraph (c) of this paragraph, or any other potential or perceived conflict of interest, to the commissioner, and in the event of a conflict of interest  or  a  potential  or  perceived  conflict  of interest,   provides   detailed   documentation   to   the  commissioner demonstrating that the cost of the lease is not more  than  fair  market value;  and  (4)  upon  the consent of the commissioner, renewal of such lease may be made for a period of up to  ten  years.  Nothing  contained herein  shall  prevent  the  board  from entering into a lease agreement which provides for the cancellation of the same by such board upon:  (i) a  substantial  increase  or  decrease  in  pupil  enrollment; or (ii) a substantial  change  in  the  needs  and  requirements  of  a  board  of cooperative  educational  services  with respect to facilities; or (iii) any other change which substantially affects the needs  or  requirements of a board of cooperative educational services or the community in which  it  is  located.  No  lease  or other contract for the occupancy of such land, classrooms, offices or buildings shall be enforceable against  the board  of  cooperative  educational  services  unless and until the same shall  have been approved in writing by the commissioner. In the case of a lease longer than ten years, the commissioner's written approval  must include a finding that the proposed lease complies with all requirements of  this  paragraph and would be more cost-effective than a lease of ten years or fewer.   * NB Effective until July 1, 2024   * (a) To rent suitable land, classrooms, offices or buildings upon  or in  which  to maintain and conduct such cooperative educational services and administrative offices for a period not to exceed ten years  and  to improve,  alter,  equip  and  furnish  such land, classrooms, offices or buildings in a suitable manner for such purposes  (1)  before  executing any  lease,  the  board  shall  adopt a resolution determining that such agreement is in the best financial interests of the supervisory district and stating the basis of that  determination;  (2)  the  rental  payment shall not be more than the fair market value as determined by the board; and  (3) upon the consent of the commissioner, renewal of such lease may be made for a period of up to ten years. Nothing contained herein  shall prevent  the  board  from entering into a lease agreement which provides for the cancellation of the same by such board upon: (i)  a  substantial increase  or  decrease in pupil enrollment; or (ii) a substantial change in the needs and requirements of  a  board  of  cooperative  educational services  with  respect  to  facilities; or (iii) any other change which substantially  affects  the  needs  or  requirements  of  a   board   of cooperative  educational  services  or  the  community  in  which  it is located. No lease or other contract for  the  occupancy  of  such  land, classrooms,  offices or buildings shall be enforceable against the board of cooperative educational services unless and until the same shall have been approved in writing by the commissioner.   * NB Effective July 1, 2024  (b) To lease  unneeded  facilities  to  public  or  private  agencies, individuals,  partnerships,  or  corporations,  with the approval of the commissioner of education, and for a term  not  to  exceed  five  years, which  shall  be  renewable  with  the  approval  of the commissioner of education.   * (c) if any member  of  the  board  of  education  of  the  board  of cooperative  educational  services,  officer or employee of the board of cooperative educational services has a financial interest, either direct or indirect, in any lease to which the board of cooperative  educational services  is,  or is to be, a party, such interest shall be disclosed to the board of education of such board of cooperative educational services in writing and shall be set  forth  in  the  minutes  of  the  board  of education  of the board of cooperative educational services. The member, officer or employee having such interest shall not  participate  in  any action  by the board of cooperative educational services with respect to such lease.   * NB Repealed July 1, 2024   q. To provide transportation for pupils to and from classes maintained by such board of cooperative educational services at the request of  one or  more  school  districts.  School districts and boards of cooperative educational services are authorized to enter into contracts with one  or more  school  districts,  private contractors, and one or more boards of cooperative educational  services  and  any  municipal  corporation  and authority   to   provide  such  transportation.  Boards  of  cooperative educational  services  may  operate  joint  or  regional  transportation systems  for the transportation authorized by articles seventy-three and  eighty-nine of this chapter. Such transportation, except  when  provided by  a  political  subdivision  or  a  board  of  cooperative educational services, shall be subject to the requirements of  subdivision  fourteen of section three hundred five of the education law.   r.  With the approval of the district superintendent of schools and of the commissioner of education to furnish any of the educational services provided for  in  this  section  or  any  other  section  of  law  which authorizes such board to provide services to school districts outside of the supervisory district, upon such terms as may be agreed upon pursuant to  contracts executed by such board of cooperative educational services and the trustees or boards of education of such school districts.   s.  Provide  workmen's  compensation  coverage  as  provided  in   the workmen's  compensation  law  for  all  teachers and other employees for injuries incurred in actual performance of duty.   t. When authorized by the qualified voters of the board,  to  purchase or  otherwise acquire buildings, sites or additions thereto, to purchase or otherwise acquire  real  property  for  any  lawful  purpose  and  to construct buildings thereon.   u.  To  purchase necessary furniture, equipment, implements, apparatus and supplies.   v. To accept gifts of real and personal property.   w. To furnish any of the services provided for in this section or  any other  section of law which authorizes such board to provide services to school  districts  outside  of  the  board  of  cooperative  educational services,  with the approval of the commissioner of education and of the district superintendent of schools or superintendents of schools  having jurisdiction of such school districts for a period of not to exceed five years,  upon  such  terms  as  may  be agreed upon pursuant to contracts executed by the  board  of  cooperative  educational  services  and  the trustees or boards of education of such school districts.   x.  To  sell,  when authorized by the qualified voters of the board of cooperative educational services, any real property the title  of  which is vested in the board of cooperative educational services and buildings thereon  and  appurtenances  or  any part thereof at such price and upon such terms as shall be prescribed in  such  resolution;  also,  when  so authorized,  to  exchange  real  property  belonging  to  the  board  of cooperative  educational  services  for  the  purpose  of  improving  or changing  school  sites.  The  proceeds of such sale shall be applied as provided by the resolution authorizing such sale.   * y. To enter into agreements for  the  lease  of  personal  property. Before  executing any such agreement, the board shall adopt a resolution determining that such agreement is in the best  financial  interests  of the  board  of  cooperative educational services, which resolution shall state the basis for that determination. Such agreements shall be subject to the bidding requirements of the general municipal law.  No  agreement for  the  lease of personal property may be made for a term in excess of five years, beginning with the time of  receipt  of  possession  of  the subject of the lease.   * NB There are 2 par. y's   * y.  Notwithstanding any other provision of this section and with the consent of  the  commissioner,  the  board  of  cooperative  educational services  of  the  county  of  Oswego  may enter into contracts with the county of Oswego to provide transportation for handicapped  children  in the  county  of  Oswego  to  and  from  any  facility or institution for educating handicapped children within or without such county.   * NB There are 2 par. y's   z. To furnish, with the approval of the commissioner of education, for an amount not less than the  cost  thereof,  any  of  the  instructional  support  services  provided to component school districts, including but not limited  to  audio-visual  materials  and  related  media  services, curricular  materials, in-service education programs and pupil personnel services for the diagnosis of handicapping conditions, to any nonpublic, not-for-profit  elementary  or secondary school in the state of New York which provides the instruction required by  section  thirty-two  hundred four  and  article  seventeen of this chapter, and which is chartered by the regents or registered with or subject to examination and  inspection by the state education department.   aa. Notwithstanding any other provision of law, a board of cooperative educational  services  may,  with  the  prior  written  approval  of the commissioner, contract to  accept  from  a  leasing  company  which  has qualified  as  lowest  bidder  pursuant to the provisions of the general municipal law a sum sufficient to  purchase  data  processing  equipment from  the manufacturer thereof, pay such sum to the manufacturer of said equipment, receive the equipment and title thereto and convey  the  same to  the  leasing company with a simultaneous lease of the equipment from such leasing company to the board of  cooperative  educational  services for  a  specified  period  of  years. Before any such agreement shall be executed, the board of cooperative educational services  shall  adopt  a resolution  determining  that  such  agreement  is in the best financial interest of the board. Such lease may be renewed for a further specified period  of  years  with  the  prior  approval  of  the  commissioner  of education.   bb.  Boards  of  cooperative educational services may provide academic and other programs and services in the  school  year  on  a  cooperative basis,  including  summer programs and services. (1) Requests to provide such programs and services shall be filed annually with the commissioner for approval.  (2) The commissioner may approve such programs and  services  only  if they  (a)  are  requested by two or more component school districts; (b) will provide additional opportunities for pupils; (c) will  be  expected to  result  in  a  cost  savings  to  the  two  or more component school districts requesting the programs and services; (d) will provide greater opportunity for pupils, including those with handicapping conditions, to earn credit for academic subjects and (e) will insure a greater or  more appropriate  use  of  facilities  by  boards  of cooperative educational services.  (3) Such programs and services may include, but shall not  be  limited to  (a)  expansion  of  itinerant teaching services in advanced academic subject courses; (b) academic  course  offerings  at  regular  board  of cooperative  educational  services centers or at leased sites during the school  year  or  summer  school  periods,  as  requested  by  component districts;  (c) block scheduling to enable students to attend classes at a board of cooperative educational services center for an entire  school day;   (d)   satellite   offerings   of   specific   concentrations   or specializations sponsored by boards of cooperative educational  services at  local schools, with cross-contracting for services; (e) expanded use of interactive television  and  other  technologies  to  offer  academic courses  on  site  or at component school districts; and (f) programs of academic intervention services approved by the commissioner designed  to fulfill  the  academic  intervention services requirement imposed by the regulations  of  the  commissioner,  provided  that  in  approving  such programs and services for the two thousand--two thousand one school year or thereafter, the commissioner shall assure that the program or service results  in  a cost savings to all participating districts, disregarding any aid pursuant to subdivision five of this section.  (4) Such programs or services if approved by the  commissioner,  shall be eligible for aid pursuant to subdivision five of this section.  (5)  A teacher whose position in a school district is abolished as the result of a takeover of an academic program by  a  board  or  boards  of cooperative  educational  services shall be accorded the rights provided by section thirty hundred fourteen-a of this chapter.  (6) To implement a program or service approved under this paragraph, a school district  may  transport  pupils  to  the  site  of  a  board  of cooperative  educational  services  program in those cases where a pupil otherwise would be entitled to transportation but for the fact that  the program is at the board of cooperative educational services and not at a school of the district. Under these circumstances, for those purposes of article   seventy-three  of  this  chapter,  the  board  of  cooperative educational services site shall be considered a school.   cc. Upon approval by a vote of the board  of  cooperative  educational services,  establish  and  maintain  a program of reserves not to exceed three per centum of the annual budget of the district to cover  property loss  and  liability  claims.  Separate  funds  shall be established for property losses and for liability claims, and the separate  identity  of each such fund shall be maintained whether its assets consist of cash or investments  or  both.  The  money  in such funds shall be deposited and secured in the manner provided by section ten of the  general  municipal law.  The  moneys so deposited shall be accounted for separate and apart from all other funds of the district, in the same manner as provided  in subdivision  ten  of  section  six-c  of  the general municipal law. The moneys in such funds may be invested in the manner provided  by  section eleven of the general municipal law. Any interest earned or capital gain realized  on the money so deposited shall accrue and become part of such funds. Such reserve funds shall not be reduced to amounts less than  the total  of  the  amounts  estimated to be necessary to cover incurred but unsettled claims or suits including  expenses  in  connection  therewith other  than  by  payments for losses for which such reserve amounts were established, except that such board may  authorize  use  of  such  funds other  than  amounts  allocated  for unsettled claims or suits including expenses in connection therewith to pay premiums for insurance  policies purchased  to insure subsequent losses in areas previously self-insured, in the event of dissolution of the self-insurance plan.   dd. Provide for activities and services pertaining to the arts at  the request  of  one  or more school districts. Such activities and services shall be eligible for aid and shall include,  but  not  be  limited  to, programs with, and performances by, artists or organizations approved by the   commissioner  of  education.  Boards  of  cooperative  educational services are authorized to enter into contracts with one or more  school districts, or boards of cooperative educational services.   ee.  Upon  approval  by a vote of the board of cooperative educational services and of the boards of education of  a  majority  of  the  school districts  participating  in  the  instructional  program of such board, establish a career education instructional equipment  reserve  fund  for the  replacement  and  purchase of advanced technology equipment used in instructional programs conducted by the board of cooperative educational services.  Subject  to  a  limitation  imposed  by  regulation  of   the commissioner on the amount of money which may be maintained in equipment reserve  funds  established  pursuant to this paragraph, moneys for such funds shall be obtained  by  including  depreciation  expenses  for  the career education instructional equipment used in providing instructional services  on  a cooperative basis in the computation of the cost of such services pursuant to paragraph d of this subdivision. Proceeds from  the sale   of   career   education   instructional  equipment  used  in  the  instructional programs of the board  and  any  income  earned  on  money deposited  in  a reserve fund shall become part of such fund. The moneys in such funds shall be deposited and secured in the manner  provided  by section  ten of the general municipal law. The moneys so deposited shall be accounted for  separate  and  apart  from  all  other  funds  of  the district,  in  the same manner as provided in subdivision ten of section six-c of the general municipal law. The moneys  in  such  funds  may  be invested  by the board of cooperative educational services in the manner provided by section eleven of the general municipal law. In the event  a career education instructional equipment reserve fund is liquidated, the moneys  in  such  fund  shall  be  allocated  to  the  school  districts participating in the instructional programs of the board of  cooperative educational  services in proportion to the value of the contributions to the fund made by  the  participating  districts.  The  commissioner  may promulgate  regulations  pertaining,  but  not limited, to the amount of money to be retained in such reserve funds, the types of  equipment  for which  depreciation  expenses  may be charged and for which expenditures may be made  from  the  reserve  fund,  and  required  documentation  of transactions relating to such funds.   ff. In its discretion, to purchase insurance against personal injuries incurred  by  an  authorized  participant in a school volunteer program, including but not limited to, those authorized participants  who  assist on  school buses, school sponsored transportation to and from school, or on school sponsored field trips or any other school sponsored  activity; provided,  however, that the injuries were incurred while the authorized participant was functioning either  within  the  scope  of  his  or  her authorized  volunteer  duties  or  under  the  direction of the board of education, trustee, or board of  cooperative  educational  services,  or both.   gg. Notwithstanding any other provision of law, a board of cooperative educational  services may provide training for employment to adults on a space available basis,  with  consideration  given  to  occupations  and industries in demand, and establish reduced adult tuition rates for such training.  For the purposes of this section, training for employment for adults shall be  offered  through  state  approved  sequences  or  parts thereof   of   secondary   career   education  instruction.  Adults  may participate  in  such  instruction  and  be  awarded   certificates   of completion,  but  they  may not earn credit based on their participation towards a high school diploma. Pursuant to section forty-six hundred two of this  chapter,  a  board  of  cooperative  educational  services  may establish  such  reduced rates for participation of adults provided that participation is limited to assigned instructional staff  and  currently used  facilities  in  scheduled secondary career education programs, and provided further that such rates may not be less than fifty  percent  of the  tuition  rates charged to school districts for the participation of secondary  students  in  the  same  programs,  unless  waived   by   the commissioner   based   on   application  of  the  board  of  cooperative educational services. This participation of adults  at  reduced  tuition rates  shall  be  in  accordance  with terms agreed upon by the board of cooperative educational services  and  the  component  school  districts receiving  such  services  but  in  no  case  shall such rates result in extraordinary costs assigned to such component school districts.  Boards of  cooperative  educational  services  which  provide  such training to adults shall submit to the commissioner annually a  report  which  shall include  but  not  be  limited  to the number of adults served, referral source, training sequences or parts thereof taken by adult participants, the tuition rates charged to  them,  and  the  gross  revenues  realized therefrom.  For  the  purpose  of this paragraph, "adult" shall mean any  person under the age of  twenty-one  who  has  received  a  high  school diploma  or  any person twenty-one years of age or older, whether or not they have received a high school diploma.   hh.  Provide  for  activities and services pertaining to environmental education at  the  request  of  more  than  one  school  district.  Such activities  and  services  each  of  which  shall not exceed three weeks duration to be eligible for aid and  shall  include  programs  with  and performances   by  individuals  or  organizations  with  special  skills essential to the activity or service, but not appropriate to  full  time boards  of cooperative educational services staff. Boards of cooperative educational  services  are  authorized  to  enter  into  contracts  with individuals,  public  agencies, and not-for-profit corporations to carry out the provisions of this paragraph, subject to  the  approval  of  the commissioner.   ii.  Enter  into  agreements  with  one  or more financing agencies to provide for the acceptance by such board of credit cards as a  means  of payment  of  course  fees  or  tuition  when  required for instructional programs offered by such board of cooperative educational services.  Any such agreement shall govern the terms and conditions upon which a credit card  proffered  as  a means of payment of such fees or tuition shall be accepted or declined and the manner in and  conditions  upon  which  the financing  agency  shall  pay  to  such board the amount of such fees or tuition paid by means of a credit card pursuant to such  agreement.  Any such  agreement  may  provide  for  the  payment  by  such board to such financing agency of fees for the services  provided  by  such  financing agency.  For  purposes of this paragraph, the following terms shall have the following meanings:  (1) "Credit card" means any credit card, credit plate,  charge  plate, courtesy  card, debit card or other identification card or device issued by a person to another person which may be used to obtain a cash advance or a loan or credit or to purchase a lease property or services  on  the credit  of the person issuing the credit card or a person who has agreed with the issuer to pay obligations arising from the use of a credit card issued to another person.  (2) "Financing agency" means any agency defined as such in subdivision eighteen of section four hundred one of the personal property law;  (3) "Person" means an  individual,  partnership,  corporation  or  any other legal or commercial entity.   jj.  To  contract  to furnish any of the services provided for in this section to component  school  districts  of  the  board  of  cooperative educational  services,  with  the  approval  of  the commissioner, for a period not to exceed five years, upon such terms as may be  agreed  upon pursuant  to  such  contracts  executed  by  the  board  of  cooperative educational services and the trustees or boards  of  education  of  such school districts, provided that any such contract entered into, extended or  amended on or after July first, nineteen hundred ninety-six shall be consistent with the requirements of paragraph d of this subdivision  and subdivision  one  of  section nineteen hundred fifty-one of this article regarding the allocation of costs to component  school  districts  based upon the local uniform unit cost of each such service.   kk.  For  the  nineteen hundred ninety-seven--ninety-eight school year and thereafter, the board of cooperative  educational  services  (BOCES) shall  prepare  a  BOCES  report  card,  pursuant  to regulations of the commissioner, and shall make it publicly available by transmitting it to local newspapers of general circulation, appending it to copies  of  the proposed  administrative  budget  made publicly available as required by law, making it available for distribution at  the  annual  meeting,  and otherwise  disseminating it as required by the commissioner. Such report  card shall include measures of the academic performance of the board  of cooperative  educational  services,  on a school by school or program by program basis, and measures of the fiscal performance of the supervisory district,  as prescribed by the commissioner. Pursuant to regulations of the commissioner, the report card shall also compare these  measures  to statewide  averages  for all boards of cooperative educational services. Such  report  card  shall  include  any  information  required  by   the commissioner.   * ll.  a.  Shall  require,  for  purposes of a criminal history record check, the fingerprinting  of  all  prospective  employees  pursuant  to section  three  thousand  thirty-five  of  this chapter, who do not hold valid clearance pursuant to such section or pursuant  to  section  three thousand  four-b  of  this  chapter  or  section five hundred nine-cc or twelve hundred twenty-nine-d of the vehicle and traffic  law.  Prior  to initiating  the  fingerprinting  process, the prospective employer shall furnish the applicant with  the  form  described  in  paragraph  (c)  of subdivision  thirty  of  section  three hundred five of this chapter and shall obtain the applicant's consent to  the  criminal  history  records search. Every set of fingerprints taken pursuant to this paragraph shall be  promptly submitted to the commissioner for purposes of clearance for employment.   b. Upon the recommendation of the district superintendent,  the  board may   conditionally  appoint  a  prospective  employee.  A  request  for conditional clearance shall be forwarded to the commissioner along  with the  prospective  employee's fingerprints, as required by paragraph a of this subdivision. Such appointment shall not commence until notification by the commissioner that the prospective employee has been conditionally cleared for employment and shall terminate forty-five  days  after  such notification  of  conditional clearance or when the prospective employer is notified of a determination by the  commissioner  to  grant  or  deny clearance,  whichever occurs earlier, and may not be extended or renewed unless the commissioner issues a new conditional clearance after finding that there was good cause for failing to obtain  clearance  within  such period,  provided  that  if  clearance is granted, the appointment shall continue  and  the  conditional  status  shall  be  removed.  Prior   to commencement  of  such conditional appointment, the prospective employer shall obtain a signed statement for  conditional  appointment  from  the prospective  employee,  indicating  whether,  to  the best of his or her knowledge,  he  or  she  has  a  pending  criminal  charge  or  criminal conviction in any jurisdiction outside the state.   c.  Upon  the recommendation of the district superintendent, the board may  make  an  emergency  conditional  appointment  when  an  unforeseen emergency  vacancy  has  occurred.  When  such  appointment is made, the process for conditional appointment pursuant  to  paragraph  b  of  this subdivision  must  also  be initiated. Emergency conditional appointment may commence prior to notification from the commissioner on  conditional clearance  but  shall  terminate twenty business days from the date such appointment commences or when the prospective employer  is  notified  by the  commissioner  regarding  conditional  clearance,  whichever  occurs earlier,  provided  that  if  conditional  clearance  is  granted,   the appointment  shall  continue  as a conditional appointment. Prior to the commencement of such appointment, the prospective employer must obtain a signed  statement  for  emergency  conditional  appointment   from   the prospective  employee,  indicating  whether,  to  the best of his or her knowledge,  he  or  she  has  a  pending  criminal  charge  or  criminal conviction in any jurisdiction. An unforeseen emergency vacancy shall be defined  as:  (i)  a  vacancy  that occurred less than ten business days before the start of any school  session,  including  summer  school,  or  during  any  school session, including summer school, without sufficient notice to allow for clearance or conditional  clearance;  (ii)  when  no other qualified person is available to fill the vacancy temporarily; and (iii)  when  emergency  conditional appointment is necessary to maintain services which the district is legally required to provide  or  services necessary  to  protect  the  health,  education or safety of students or staff. The provisions of subparagraph (i) of this  paragraph  shall  not apply  if  the board finds that the district has been unable to fill the vacancy despite good faith efforts to fill  such  vacancy  in  a  manner which  would  have  allowed sufficient time for clearance or conditional clearance.   d. Shall develop a policy for the safety  of  the  children  who  have contact  with  an  employee holding conditional appointment or emergency conditional appointment.   * NB Effective until July 1, 2022   * ll. Shall require, for purposes of a criminal history record  check, the  fingerprinting  of  all  prospective  employees pursuant to section three thousand thirty-five of  this  chapter,  who  do  not  hold  valid clearance pursuant to such section or pursuant to section three thousand four-b of this chapter or section five hundred nine-cc or twelve hundred twenty-nine-d  of  the  vehicle and traffic law. Prior to initiating the fingerprinting process,  the  prospective  employer  shall  furnish  the applicant with the form described in paragraph (c) of subdivision thirty of  section  three  hundred  five  of  this chapter and shall obtain the applicant's consent to the criminal history records search. Every set of fingerprints  taken  pursuant  to  this  paragraph  shall  be   promptly submitted to the commissioner for purposes of clearance for employment.   * NB Effective July 1, 2022   mm.  Shall  upon  commencement  and  termination  of  employment of an employee by the board, provide the commissioner with  the  name  of  and position held by such employee.   nn.  Notwithstanding  any other provision of this section and with the consent of the commissioner, the  Madison-Oneida  board  of  cooperative educational  services  may  enter  into  a  contract or contracts not to exceed a total period of two years with  the  Madison  Cortland  ARC  to provide  transportation  maintenance  and repair services on buses owned and operated by the Madison Cortland ARC. The  Madison-Oneida  board  of cooperative  educational  services shall not charge any portion of costs incurred pursuant to this paragraph to its component school districts.   oo. Notwithstanding any other provision of law, a board of cooperative educational services  is  authorized  to  enter  into  a  memorandum  of understanding with the trustees or board of education of a non-component school  district,  including  city  school  districts of cities with one hundred twenty-five thousand inhabitants or more, to  participate  in  a recovery  high  school  program  operated  by  the  board of cooperative educational services for a period not to exceed  five  years  upon  such terms  as  such  trustees  or  board  of  education  and  the  board  of cooperative educational services may mutually agree, provided that  such agreement  may  provide  for a charge for administration of the recovery high  school  program  including  capital   costs,   but   participating non-component  school  districts  shall  not  be  liable  for payment of administrative expenses as defined in paragraph b of  this  subdivision. Costs   allocated  to  a  participating  non-component  school  district pursuant to a memorandum of understanding shall be aidable  pursuant  to subdivision  five  of  this  section  to the same extent and on the same basis as costs allocated to a component school district.   4-a. The board of cooperative educational  services  shall  develop  a plan  to  ensure  that  all  instructional  materials  to be used in the  programs of the board of cooperative educational services are  available in  a  usable  alternative format for each student with a disability, as defined in section forty-four hundred one of this chapter, and for  each student  who  is  a qualified individual with a disability as defined in the rehabilitation act of nineteen hundred ninety-three (29 U.S.C.  701) as  amended,  in accordance with his or her educational needs and course selection,  at  the  same  time  as  such  instructional  materials  are available  to  non-disabled students. As part of such plan, the board of cooperative educational services shall amend its procurement policies to give a preference in the purchase of instructional materials to  vendors who  agree  to provide materials in alternative formats. For purposes of this subdivision, "alternative format" shall mean any medium  or  format for   the   presentation   of  instructional  materials,  other  than  a traditional print textbook, that is needed as  an  accommodation  for  a disabled  student  enrolled  in  a  program  of the board of cooperative educational services, including but not limited to Braille, large print, open and closed captioned, audio, or an electronic file in  an  approved format,  as  defined  in  the  regulations  of the commissioner. When an electronic file is provided, the plan shall specify how the format  will be  accessed  by  students  and/or  how the district shall convert to an accessible format. Such  plan  shall  identify  the  needs  of  students enrolled  in  a program of the board of cooperative educational services for alternative format materials. Such plan shall also specify  ordering timelines  to  ensure that alternative format materials are available at the same time as regular format  materials.  Such  plans  shall  include procedures to address the need to obtain materials in alternative format without  delay  for disabled students who enroll in a program of a board of cooperative educational services during the school year.   5. a. Upon application by a board of cooperative educational services, there shall be apportioned and paid from state funds to  each  board  of cooperative educational services an amount which shall be the product of the  approved  cost  of  services actually incurred during the base year multiplied by the sharing ratio for cooperative educational services aid which shall equal the greater of: (i) 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 section thirty-six hundred two of  this  chapter  and notwithstanding  section  three thousand six hundred three, 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 (ii) the aid  ratio of  each  school  district  for  the  current  year, which shall be such component school district's board of  cooperative  educational  services aid  ratio and which shall be not less than thirty-six percent converted to decimals and shall be not  more  than  ninety  percent  converted  to decimals.  For the purposes of this paragraph, the tax rate of the local district computed upon the actual valuation of taxable property shall be the sum of the amount of tax raised by  the  school  district  plus  any payments  in  lieu  of taxes received by the school district pursuant to section four hundred eighty-five of the real property tax  law,  divided by  the  actual valuation of the school district, provided, however that the tax rate for a central high school district shall be the sum of  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 plus any payments in lieu of taxes received for  the support of the central high school district pursuant to section four  hundred  eighty-five  of the real property tax law, divided by the actual valuation of the central high school district. The tax  rate  for each  common  or  union  free school district which is included within a central high school district shall be the sum of the amount  raised  for the  support  of  such  common  or  union  free school district plus any payments in lieu of  taxes  received  for  the  support  of  the  school district  pursuant  to  section  four  hundred  eighty-five  of the real property tax law, exclusive of the amount raised for  the  central  high school district, divided by the actual valuation of such common or union free school district.   b.  The  cost  of  services  herein  referred  to  shall be the amount allocated to each component school district by the board of  cooperative educational  services  to  defray  expenses  of  such  board,  including approved expenses from the testing of potable water systems of  occupied school  buildings under the board's jurisdiction as required pursuant to section eleven hundred ten of the public health law,  except  that  that part of the salary paid any teacher, supervisor or other employee of the board  of  cooperative educational services which is in excess of thirty thousand dollars shall not be such an approved expense, and except  also that  administrative  and clerical expenses shall not exceed ten percent of the total expenses for  purposes  of  this  computation.  Any  gifts, donations  or  interest  earned  by the board of cooperative educational services or on behalf of the board of cooperative  educational  services by  the dormitory authority or any other source shall not be deducted in determining the cost of services  allocated  to  each  component  school district.  Any payments made to a component school district by the board of cooperative educational services pursuant to  subdivision  eleven  of section  six-p  of the general municipal law attributable to an approved cost of service computed pursuant to this subdivision shall be  deducted from  the  cost of services allocated to such component school district. The expense of transportation  provided  by  the  board  of  cooperative educational services pursuant to paragraph q of subdivision four of this section  shall  be  eligible for aid apportioned pursuant to subdivision seven of section thirty-six hundred two of this chapter and no board  of cooperative  educational  services  transportation  expense  shall be an approved cost  of  services  for  the  computation  of  aid  under  this subdivision.   Transportation   expense   pursuant  to  paragraph  q  of subdivision four of this section shall be included in the computation of the ten percent limitation on administrative and clerical expenses.   c. The "tax rate" as herein referred to shall not  include  a  special tax  levied for debt service in an existing district of a central school district or a consolidated district.   d. Nothing in this act shall prevent school  districts  or  boards  of cooperative  educational  services with the approval of the commissioner of education from providing cooperative educational services  for  which no application for state aid is to be made.   e. Any aid apportioned in accordance with section two hundred thirteen of  the  education law to a board of cooperative educational services in connection with the production of educational television  materials  and programs,  or  the  acquisition  by  purchase,  lease  or  otherwise  of television facilities or operational expenses  in  connection  therewith shall  not be utilized in connection with computing the apportionment to such board of cooperative educational services. Any aid  apportioned  or paid  by  the  state  to a board of cooperative educational services for experimental or special programs shall not  be  utilized  in  connection  with   computing   the   apportionment  to  such  board  of  cooperative educational services.   f.  The  sum  of  the  amounts  determined  for  each component school district as the apportionment to the board  of  cooperative  educational services  pursuant  to  the provisions of this section shall not be less than the amount which would have been apportioned  during  the  nineteen hundred  sixty-seven--sixty-eight  school  year  under the provisions of this subdivision as in effect on December thirty-first, nineteen hundred sixty-six to the board of cooperative educational services of which  the district  was  a component member for which such apportionment was made, except that such minimum apportionment shall be reduced in any  year  in which   the   expenditures  of  the  component  district  for  board  of cooperative educational purposes fall below the expenditure on which the nineteen hundred sixty-seven--sixty-eight apportionment to the board  of cooperative educational services was based, such reduction to be made on a proportionate basis.   g. Any payment required by a board of cooperative educational services to  the  dormitory  authority  or  any  payment  required  by a board of cooperative educational  services  to  acquire  or  construct  a  school facility  of  the  board  of  cooperative  educational services, and any payments for rental of facilities by a board of cooperative  educational services  shall,  for  the purposes of apportionment of public moneys to the board of cooperative educational services by the state of New  York, be  deemed  to be an administrative or capital expense, as designated by the commissioner, but  the  entire  amount  of  such  payment  shall  be utilized  in making such apportionment and the limitation of ten percent of the total  expenses  contained  in  this  subdivision  shall  not  be applicable.  Any  expense  designated  by  the commissioner as a capital expense shall be  included  in  the  capital  budget  of  the  board  of cooperative  educational  services  and, except as otherwise provided in this paragraph, shall be aided in the same manner as  an  administrative expense.  Any  such  payment  shall  not be considered part of the total expenses of the board for purposes of determining the administrative and clerical expenses not to exceed ten percent otherwise eligible  for  aid under  this  subdivision,  and such payments shall be considered for the purpose of apportionment during the current school year such payment  is made.  The  apportionment  for  such  payments  shall  be  determined by multiplying the amount of  such  payment  allocated  to  each  component school  district in the board of cooperative educational services by the aid ratio, and shall be  not  more  than  ninety  percent  converted  to decimals,  of each such component computed pursuant to subdivision three of section thirty-six hundred two and used  to  apportion  aid  to  that district   in   that   current   school  year;  provided,  however,  the apportionment  for  the   construction,   acquisition,   reconstruction, rehabilitation,  or  improvement  of  board  of  cooperative educational services facilities, including payments to the dormitory  authority  and payments  under any lease agreement, shall be based upon the cost of the board of cooperative educational services school facilities but  not  to exceed  the  cost  allowance  set  forth  in  subdivision six of section thirty-six hundred two of the education  law  and  payments  for  rental facilities shall be subject to the approval of the commissioner.   h.  Each board of cooperative educational services receiving a payment pursuant to paragraph a  of  this  subdivision  and  section  thirty-six hundred  nine-d of this chapter shall be required to set aside from such payment an amount not  less  than  the  amount  of  state  aid  received pursuant  to  paragraph  a of this subdivision in the base year that was attributable to cooperative services  agreements  (CO-SERs)  for  career education,  as  determined by the commissioner, and shall be required to  use such amount to support career  education  programs  in  the  current year.   5-a.  Financial  assistance for school districts first joining a board of cooperative educational services (BOCES). a. Eligibility. Any  school district  first joining a BOCES on or after July first, nineteen hundred ninety-five and prior to  July  second,  nineteen  hundred  ninety-seven shall  be eligible to apply to the commissioner for financial assistance pursuant to the provisions of this subdivision and subdivision  five  of this section.   b.  Financial  assistance. Financial assistance shall mean an interest free loan available upon application in the current year which shall not exceed the product of (i) the applicable percent defined in paragraph  c of  this  subdivision  and  (ii)  the  sum  of  the  local share and any repayment due for the prior year loan. Such local share shall equal  the positive  remainder resulting when aid payable on behalf of the district in the current year pursuant to subdivision  five  of  this  section  is subtracted  from  the  district's  BOCES  expenses which are or would be aidable  in  the  current  year  or  the  next  year  pursuant  to  such subdivision  five.  The annual application for such a loan shall be in a form prescribed by the commissioner and shall accompany  the  submission of  the final set of state aid forms required of the BOCES each year and shall be certified by the district  superintendent  of  the  BOCES.  The amount  of  the loan in any year shall be determined by the commissioner and the payment and repayment of the loan shall be  in  accordance  with the provisions of paragraph d of this subdivision.   c.  Applicable  percent. The applicable percent shall be determined by the number of years that an  eligible  district  has  been  a  component district  of  a BOCES. In the first year, such percent shall be equal to the district's BOCES and building aid ratio for aid payable in the first year in which the district joins the BOCES, each year  thereafter,  such percent  shall  be  reduced by ten percent until such percent would drop below ten percent at which time it shall be deemed to be zero.   d. Payment and repayment. Notwithstanding any inconsistent  provisions of  section  thirty-six hundred nine-a of this chapter, the loan amounts determined  by  the  commissioner  pursuant  to  paragraph  b  of   this subdivision  shall be paid to each eligible school district on or before June fifteenth, commencing with the first year of eligibility, but  only to the extent that the repayment of the base year loan has been secured. Notwithstanding any inconsistent provision of law, the state comptroller shall  deduct  the amount of any base year loan from any monies due such school district in March of the current year. Should the amount  of  any monies  due  such  school district in March be insufficient to repay the total amount of the base year loan to the  school  district,  the  state comptroller shall deduct any balance due the state from any other monies payable to such district. Should the total amount of monies due to or on behalf of such school district be insufficient to repay the total amount of  the  base  year  loan determined in paragraph b of this subdivision, such school district shall make a direct payment  to  the  state  before March  first  of  the current year and such payment shall be credited to the general fund local assistance account of the department.   6. The board of cooperative educational services is hereby  created  a body  corporate. All property which is now vested in, or shall hereafter be transferred to the board of cooperative educational  services,  shall be held by them as a corporation.   7.  In  the  event  that  two or more entire supervisory districts for which boards of cooperative educational services have  been  established shall  become  a  single  supervisory  district  by the redistricting of supervisory districts pursuant to section twenty-two hundred one of this  chapter, the boards  of  cooperative  educational  services  theretofore established  shall  nevertheless  remain in existence until August first next following such redistricting for the purpose of  carrying  out  the programs  for  the current school year. For all other purposes, from and after  the  effective  date  of  such  redistricting  such   boards   of cooperative  educational  services  shall  constitute  a single board of cooperative educational services for the supervisory  district  as  then constituted in the same manner as though such board had been established for  such  supervisory  district  pursuant  to  subdivision  one of this section, and shall have all of the powers  and  duties  of  such  boards under  this  chapter. The members of such boards shall continue to serve until the expiration of the terms of office for which they were elected. No election shall be held to fill vacancies on such board as  the  terms of  members  expire  until  such date as the terms of sufficient members have expired to cause the membership of such board to be not  less  than five  nor  more than fifteen, such number to be determined at the annual meeting of the trustees and members  of  boards  of  education  of  such supervisory   district  held  in  the  month  of  April  following  such redistricting.  Thereafter  members  of  such  board  shall  be  elected annually   to   fill   vacancies   occurring   by  expiration  of  term. Notwithstanding any other provision  of  law,  a  board  of  cooperative educational  services  may  fill  a  vacancy on such board at the annual board election immediately following such annual meeting and may  accept nominations   pursuant   to   subdivision   two-a  of  this  section  in anticipation that one or more vacancies  will  exist  once  such  annual meeting  so  establishes  the  number  of  the  membership of the board, provided that the election ballot shall state that nominations have been accepted in anticipation of possible vacancies and that the clerk of the board of cooperative educational  services  will  advise  the  component boards in writing of the actual number of vacant offices to be filled at the  election,  if  any, no later than one business day after the annual meeting. Should such  a  supervisory  district  for  which  a  board  of cooperative  educational services has been established be divided by the commissioner  in  the  redistricting  thereof,  on  August  first   next following  such  redistricting, after paying all outstanding obligations of such board, any balance of funds remaining in the  treasury  of  such board shall be allocated to the credit of the component school districts in  accordance with the ratio which the proportion of the cost allocated to each component school district bears to the total cost of services of such board of cooperative educational  services  during  the  last  full school  year  of its operation. In the event that a board of cooperative educational services shall have been  established  for  the  supervisory district  of which such component district is then a part, the amount of such balance allocated to such district shall be paid to  the  board  of cooperative   educational  services  established  for  such  supervisory district and any member of the board of cooperative educational services for such divided district who resides in the  territory  so  transferred shall on and after the date of such redistricting become a member of the board of cooperative educational services of the supervisory district to which  the  school  district  in  which  he  or  she  resides  has  been transferred and shall serve as such member until the expiration  of  the term  of office for which he or she was elected. In the event that there is no board  of  cooperative  educational  services  for  any  component district  the amount of such balance allocated to such district shall be paid to the treasurer of such district. In  such  event  the  state  aid authorized  by  subdivision  five  of  this section for the last year of operation of such board of cooperative  educational  services  shall  be distributed to the component school districts in the amounts which would  have accrued to such board of cooperative educational services by reason of their participation.   8.  Notwithstanding  any  other  provision  of  this chapter, with the approval of the commissioner of education, at the request of  boards  of education  of  union  free  school districts having a population of four thousand five hundred or more and employing a superintendent of schools, where such school districts lie within towns included in the supervisory district or supervisory districts comprising the territory served  by  a board  of  cooperative  educational  services,  such  union  free school districts may upon the consent of the board of  cooperative  educational services  be  included  as  component districts for the purposes of this section and shall have  all  of  the  rights  and  obligations  of  such component  districts  under  this  section.  Notwithstanding  any  other provision of this chapter, and with the  consent  of  the  commissioner, likewise,  at  the  request of the board of education of any city school district, having a population  of  less  than  one  hundred  twenty-five thousand inhabitants, such city school district may, upon the consent of the  board  of  cooperative  educational  services,  be  included  as  a component district for the purpose of this section and  shall  have  all the  rights  and  obligations  of  such  component  districts under this section.   8-a. Notwithstanding any other provision of this section and with  the consent  of  the  commissioner,  the city school district of the city of Syracuse may, upon consent  of  the  board  of  cooperative  educational services  for  the  sole  supervisory  district for Onondaga and Madison counties, be included as a component district for the  sole  purpose  of operating a combined program and/or constructing a combined facility for the trainable mentally retarded children in the city of Syracuse and the county of Onondaga. Such city school district shall add an amount to its budget  and  levy, collect and pay the same to such board of cooperative educational services to defray the proportional expenses of constructing and operating such facility for such children. Such city school district shall not be liable for payment of administrative expenses  as  provided for  in  paragraph  b of subdivision four of this section nor shall such city school district be eligible for the payment of state aid under this section except such city school district shall receive state  aid  based on  its proportionate share of building expenses related to this program as determined by the commissioner.   Such  city  school  district  shall  continue  to  receive  aid  under subdivision five of section thirty-six hundred two for the attendance of children in this program.   8-b. Notwithstanding any other provisions of this section and with the consent  of  the commissioner, city school districts of cities in excess of one hundred  twenty-five  thousand  inhabitants  but  less  than  one million   inhabitants,   upon   consent  of  the  board  of  cooperative educational services approved by the commissioner may be included  as  a component district of such board of cooperative educational services for the  sole  purpose  of  purchasing  student  information system services consistent with standards established  by  the  commissioner  from  such board  of  cooperative  educational  services.  Each  such  city  school district shall add an amount to its budget and shall levy,  collect  and pay  the  costs of such program to such board of cooperative educational services to defray their portion of the expenses of such a program. Such city school district shall not be liable for payment  of  administrative expenses  as  provided  for  in  paragraph b of subdivision four of this section nor shall such city school district be eligible for  payment  of state aid under this section.    8-c.  Notwithstanding  any other provision of this section, any school district not  a  component  of  the  board  of  cooperative  educational services  of  the  supervisory  district  serving  its  geographic area, including a city school district in a city having a population in excess of  one  hundred  twenty-five  thousand inhabitants, upon consent of the board of cooperative educational services and with the approval  of  the commissioner,  may  be  treated in the same manner as a component school district of  the  board  of  cooperative  educational  services  of  the supervisory  district serving its geographic area, or an adjoining board of cooperative educational  services  in  the  case  of  a  city  school district  in a city having one million inhabitants or more, for the sole purpose of purchasing instructional support services, as defined by  the commissioner.  Each  such  school  district  shall  add an amount to its budget and shall levy, collect and pay the costs of such program to such board of cooperative educational services to defray its portion  of  the expenses  of  such program, including a charge for administration not to exceed the restricted indirect cost rate, provided  that  the  board  of cooperative  educational  services  shall  not charge any portion of the administrative costs  incurred  pursuant  to  this  subdivision  to  its component  school  districts.  Such school districts shall not be liable for payment of administrative expenses as provided for in paragraph b of subdivision four of this section and subdivision one of section nineteen hundred fifty-one of this article. In the case of city school  districts in  a  city  with  a  population  in  excess  of one hundred twenty-five thousand inhabitants, such participation shall be  in  addition  to  the participation  authorized  by  subdivisions  eight-a and eight-b of this section. In the case of  a  city  school  district  in  a  city  with  a population  of  one hundred twenty-five thousand inhabitants or more, in lieu of participation as a component district of an adjoining  board  of cooperative  educational  services,  the city school district may opt to provide  such  support  services  as  shared  services  directly  or  in collaboration  with  one  or  more institutions of higher education. The approved costs of such services shall  be  eligible  for  state  aid  in accordance   with  the  provisions  of  subdivision  twenty  of  section thirty-six hundred two of this chapter, and shall not  be  eligible  for aid pursuant to subdivision five of this section.   9.  No  person shall be eligible to be elected to the office of member of a board of cooperative educational services who is an employee  of  a school district in the supervisory district.   9-a.  No  person  shall  be eligible to hold the office of member of a board of cooperative educational services who does not reside within the boundaries of a component school district of any such board.   10. Notwithstanding any other provisions of this  chapter  or  of  any other  general  or  special law to the contrary, if and when two or more supervisory districts shall be combined into a new supervisory  district pursuant  to  the  provisions  of section twenty-two hundred one of this chapter, as a result of which  the  boards  of  cooperative  educational services  for  such supervisory districts shall become a single board of cooperative  educational  services  for  such  redistricted  supervisory district, such single board of cooperative educational services for such redistricted  supervisory  district  shall,  in  such case, allocate the appropriate amounts of payments required to be  made  to  the  dormitory authority  for rental of facilities or otherwise to the school districts contained,  respectively,  in  such   former   boards   of   cooperative educational  services  for such supervisory districts, as if such boards continued to exist in law for the sole purpose of making such payments.   11. With the approval of the  commissioner,  one  or  more  boards  of cooperative  educational  services  and one or more school districts may  enter into an agreement or agreements to provide for  sharing  costs  of construction  of  or  leases  for facilities acquired for the purpose of housing services to be provided by a  board  or  boards  of  cooperative educational services for provision of which services such facilities are constructed  or leased, provided, however that no new agreements for the sharing of costs of construction or leases of facilities may be  entered into  pursuant  to this subdivision on or after July first, two thousand three. No such agreement may be for a longer term than  is  required  to retire  any  obligations  issued  by  one or more of the parties to such agreement for the purpose of acquiring such facilities, or  to  pay  the dormitory authority in full for the acquisition of such facilities.   13.  a.  A board of cooperative educational services and the component school districts of such board of cooperative educational  services  may enter into an agreement providing for the acquisition from the dormitory authority  of  facilities  designed  to house services to be provided by such board of cooperative educational services and for  the  sharing  of the  cost  of  such acquisition. Such agreement in addition to providing for all other matters deemed necessary and proper shall  (i)  set  forth the  cost of such acquisition which shall be the amount certified by the dormitory  authority  as  sufficient  to  pay  the  principal  of,   the redemption  premium,  if any, and interest to the earliest of either the maturity date or the next redemption date  on  all  obligations  of  the dormitory  authority  issued  in  relation to providing such facilities, including all incidental expenses in relation thereto, and (ii)  provide for  an  allocation  and  apportionment  of the cost of such acquisition among the component school districts on  such  equitable  basis  as  the parties  thereto  shall  determine  and agree, and the proportion of the total cost to be provided by each such district in accordance with  such allocation  and apportionment. In those cases where construction of such facilities shall not have been completed, the amount so certified by the dormitory authority shall include the amount estimated to  be  necessary by  the  dormitory  authority to complete such construction by it acting for and on behalf of such board  of  cooperative  educational  services; provided,  however,  that  such  agreement shall provide that such board shall pay to the dormitory authority any additional  amounts  thereafter determined  and  certified by the dormitory authority to be necessary in order  to  complete  the  construction  of  such  facilities.   Existing contracts  awarded  by  the  dormitory authority for the construction of such facilities shall not be modified, nor shall any  work  not  covered thereby  be  authorized, without the prior consent of an officer of such board authorized to so act by a resolution of such board. Such agreement shall be executed by all the component school districts of such board of cooperative educational  services  whose  allocation  of  administrative expenses  would include a portion of the amounts required to be paid the dormitory authority for the rental of such facilities.   b.  The  acquisition  of  such  facilities  is  hereby  declared   and determined  to be a school district purpose and an object or purpose for which each such component school district is hereby authorized to expend money and contract indebtedness. The period of  probable  usefulness  of such  object  or  purpose  is hereby determined to be thirty years. Each such component school district is hereby authorized to finance its share of the cost of the acquisition of such facilities  together  with  costs incidental  to such financing, including, but not limited to legal fees, printing, engraving and publication of notices, either from any  current funds  legally  available  therefor,  or  by the issuance of obligations pursuant to the local  finance  law;  provided,  however,  that  (i)  no approval  of  the  voters  of  such  component  school district shall be required, (ii) the voting of a special tax or a tax to be  collected  in  installments  shall  not  be  a condition precedent to the adoption of a bond resolution for such object or purpose, (iii) a majority vote of the entire voting strength of the board of education shall be sufficient for adoption of such a bond resolution, which bond resolution may be adopted at  a  regular  meeting,  or a special meeting of the board of education called on not less than twelve hours oral or written notice,  which  may be  held  either  within or outside of such district, (iv) any such bond resolution shall take effect immediately and shall not be subject either to a mandatory or permissive referendum, and (v) no such bond resolution shall be adopted prior to the execution  by  the  board  of  cooperative educational services and the component school districts of such board of cooperative  educational services of the agreement required by paragraph a of this subdivision.   c. Nothing herein contained shall be construed to  permit  any  school district in a city (as defined in paragraph two-b of section 2.00 of the local  finance  law) to contract indebtedness for such object or purpose in excess of the limitation prescribed by paragraph b of section  104.00 of  such  law,  without  a compliance with the provisions of paragraph c thereof. A school district, other than a school district in a city,  may issue  bonds  or  bond  anticipation notes for such object or purpose in excess of the limitation prescribed  by  paragraph  d  of  such  section 104.00,  without  complying  with  the requirements of subparagraphs one through three of such paragraph. Notwithstanding any other provision  of law  to  the  contrary,  a  special  act  school district, as defined in subdivision eight of section four thousand one of  this  chapter,  shall not  be  deemed  a component school district of the board of cooperative educational services for purposes of this subdivision.   d. Upon certification by the dormitory authority of the receipt by  it of  the amount set forth in the agreement as the cost of the acquisition of such facilities, title thereto shall vest in the board of cooperative educational services without any further action or deed  or  conveyance, which  title  shall  be  held  by  the  board of cooperative educational services for the benefit and on  behalf  of  all  the  component  school districts of such board executing such agreement.   e.  The  validity  of any obligations issued by any school district in accordance with this subdivision shall not be affected  or  impaired  by any omission, defect or irregularity in any previous acts or proceedings by  the  board  of  cooperative  educational  services, or by any of the component school districts of  such  board  of  cooperative  educational services  in  relation  to  the  authorization of such facilities or the construction and financing thereof by the dormitory authority.   f. State aid on account of the acquisition of such facilities shall be paid to each component school district based upon  its  respective  debt service  or share thereof paid pursuant to the agreement herein provided for, and upon its respective aid ratio.   g. Notwithstanding any provision of law, the dormitory authority,  any board  of  cooperative  educational  services  and  any component school district thereof, are all hereby authorized and empowered to perform any and all acts and to enter into  any  and  all  agreements  necessary  or desirable to effectuate the purposes of this subdivision.   14.  a. All provisions of this subdivision shall be applicable only if any agreement or agreements referred to herein shall be entered into  by a  board  of  cooperative  educational services and all of the component school districts of the board of  cooperative  educational  services.  A board  of  cooperative  educational  services  and  the component school districts of such board of cooperative educational  services  may  enter into  an  agreement  providing  for  the  acquisition  or  construction, including new construction, additions or  reconstruction  of  facilities  designed  to  house services to be provided by such board of cooperative educational services and for the sharing of the cost of such acquisition or construction. Such agreement in addition to providing for  all  other matters deemed necessary and proper shall (i) set forth the cost of such acquisition  or  construction  and  costs  incidental  thereto  and (ii) provide for an  allocation  and  apportionment  of  the  costs  of  such acquisition or construction among the component school districts on such equitable  basis  as  the parties thereto shall determine and agree, and the proportion of the total cost to be provided by each such district in accordance with such allocation and apportionment. Such agreement  shall be  executed  by  all  the  component  school districts of such board of cooperative  educational  services  and  such   board   of   cooperative educational  services.  Such  agreement  may provide that each component school district of such a  board  of  cooperative  educational  services shall  issue  an agreed upon amount of its obligations in a total amount sufficient  to  acquire  or  construct  such  facilities,  or  that  all component districts of such board shall together issue joint obligations pledging  the  full faith and credit for all component districts jointly and that each such district shall pay a specified share of  annual  debt service  on  such joint obligations in accordance with the provisions of article five-g of the general municipal law and applicable provisions of the local finance law.   b. The acquisition  or  construction  of  such  facilities  is  hereby declared  and  determined  to  be a public purpose and a school district purpose and a specific object or purpose for which each  such  component school  district  is  hereby  authorized  to  expend  money and contract indebtedness.  The period of probable usefulness of such specific object or purpose is hereby determined to be thirty years. Each such  component school district is hereby authorized to finance its share of the cost of the  acquisition or construction of such facilities, together with costs incidental thereto, either from  any  current  funds  legally  available therefor or by the issuance of obligations pursuant to the local finance law;  provided,  however,  that  (i)  no  approval of the voters of such component school district shall  be  required,  (ii)  the  voting  of  a special  tax  or  a  tax  to be collected in installments shall not be a condition precedent to the  adoption  of  a  bond  resolution  for  such specific  object  or purpose, (iii) a majority vote of the entire voting strength of the board of education shall be sufficient for  adoption  of such  a  bond  resolution,  which  bond  resolution  may be adopted at a regular meeting, or a special meeting of the board of  education  called on not less than twenty-four hours oral or written notice to the members of  such  board  as  provided  in  section  sixteen  hundred  six of the education law, which meeting may be held either  within  or  outside  of such   district,  (iv)  any  such  bond  resolution  shall  take  effect immediately and shall not be subject to either a mandatory or permissive referendum, and (v) no such bond resolution shall be  adopted  prior  to the  execution  by the board of cooperative educational services and all of  the  component  school  districts  of  such  board  of   cooperative educational  services  of  the agreement required by paragraph a of this subdivision.   c. No further approval of the voters  of  such  board  of  cooperative educational services or any component district thereof shall be required other  than  that  required  by  paragraph t of subdivision four of this section.   d. Such agreement shall further provide that  title  to  the  facility shall  vest in the board of cooperative educational services which title shall be held by the board of cooperative educational services  for  the  benefit  and  on  behalf  of  all the component school districts of such board executing such agreement.   e.  Nothing  herein  contained shall be construed to permit any school district in a city (as defined in paragraph two-b of section 2.00 of the local finance law) to contract indebtedness for such specific object  or purpose in excess of the limitation prescribed by paragraph b of section 104.00 of such law, without complying with the provisions of paragraph c thereof.  A school district, other than a school district in a city, may not issue bonds or bond anticipation notes for such specific  object  or purpose  in  excess  of the limitation prescribed by paragraph d of such section 104.00, without complying with the requirements of subparagraphs one through three of such paragraph. Notwithstanding any other provision of law to the contrary, a special act school  district,  as  defined  in subdivision  eight  of  section four thousand one of this chapter, shall not be deemed a component school district of the  board  of  cooperative educational services for purposes of this subdivision.   f.  State  aid  on  account of the acquisition or construction of such facilities shall be paid to each component school  district  based  upon its  respective  debt  service  or  share  thereof  paid pursuant to the agreement herein provided for, and upon its respective  aid  ratio.  Any such  computation  of  state aid shall further be based upon the cost of such acquisition, or construction, and including  incidental  costs,  to the board of cooperative educational services but not to exceed the cost allowance set forth in subdivision six of section thirty-six hundred two of this chapter.   18.  Accountability  of personal property. On or before January first, nineteen hundred ninety-seven, each  board  of  cooperative  educational services  shall  develop  and adopt a formal policy on personal property accountability, including the acquisition, sale and disposal of personal property. Such policy shall be approved by the  commissioner  consistent with  regulations  adopted for such purpose, which shall include but not be limited to (a) procedures for the acquisition  of  personal  property both  by purchase and by gift, (b) procedures for the periodic inventory of personal property, and  (c)  procedures  for  the  sale  of  valuable personal  property  to  the highest bidder, except however that vehicles received at no cost for use in an authorized welfare to work program may be transferred at no cost or at cost of repairs, where repairs have been made to the vehicle at the board of cooperative education  services,  to participants  who have met all the program requirements. Each such board shall periodically review and update  such  policy,  provided  that  any amendments   of   the  policy  shall  be  subject  to  approval  of  the commissioner.   19.  Where  the  district  has  provided  transportation  to  students enrolled   in   such   district   to  a  school  sponsored  field  trip, extracurricular activity or any other similar event,  it  shall  provide transportation  back  to  either  the  point  of  departure  or  to  the appropriate school in the district, unless the parent or legal  guardian of  a  student  participating  in  such  event  has  provided the school district  with  written  notice,  consistent   with   district   policy, authorizing  an  alternative  form  of  return  transportation  for such student or unless intervening  circumstances  make  such  transportation impractical.    In    cases   where   intervening   circumstances   make transportation of a student back to the point of  departure  or  to  the appropriate  school in the district impractical, a representative of the school district shall remain  with  the  student  until  such  student's parent  or  legal  guardian  has  been (a) contacted and informed of the intervening circumstances which make such transportation impractical and  (b) such student had been delivered  to  his  or  her  parent  or  legal guardian.