2023 New York Laws › EDN - Education › Title 2 - School District Organization › Article 52 - City School Districts of Cities With One Hundred Twenty-Five Thousand Inhabitants or More › 2576 - Annual Estimate.

§ 2576. Annual estimate. 1. The board of education in each city having
a population of less than one million shall prepare annually an itemized
estimate  for the current or ensuing fiscal year of such sum of money as
it may deem necessary for the purposes stated  in  this  section,  after
crediting  thereto  the  amount anticipated in the next apportionment of
school funds from the state and the estimated amount to be received from
all other sources. Such itemized estimate in such cities shall be  filed
at  such  times  and  in such manner as city departments or officers are
required to submit estimates for such departments or officers. The board
of education in each other  city  shall  prepare  annually  an  itemized
estimate  for the ensuing fiscal year and file the same on or before the
first day of September.  Such  estimates  shall  be  for  the  following
purposes:
a. The salary of the superintendent of schools, associate, district or
assistant  or  other superintendents, examiners, directors, supervisors,
principals, teachers, lecturers, special instructors,  claims  auditors,
deputy claims auditors, medical inspectors, nurses, attendance officers,
clerks,  custodians and janitors and the salary, fees or compensation of
all other employees appointed or employed by said board of education. In
addition, the expenses of personnel utilized  to  fulfill  the  internal
audit  function pursuant to section twenty-one hundred sixteen-b of this
title.
b. The other necessary incidental and contingent  expenses,  including
ordinary  repairs  to  buildings  and  the  purchase  of fuel and light,
supplies, textbooks, school apparatus, books, furniture and fixtures and
other  articles  and  service  necessary  for  the  proper  maintenance,
operation  and  support of the schools, libraries and other educational,
social or recreational affairs and interests under  its  management  and
direction.  The  provisions of this section in regard to the purchase of
light shall not apply to a city having a population of  one  million  or
more.
c.  The  remodelling  or  enlarging of buildings under its control and
management, the construction of new buildings  for  uses  authorized  by
this  chapter  and the furnishing and equipment thereof, the purchase of
real property for new sites, additions to present sites, playgrounds  or
recreation centers and other educational or social purposes, and to meet
any  other  indebtedness  or  liability incurred under the provisions of
this chapter or other statutes, or any other expenses which the board of
education is authorized to incur.  Nothing  contained  in  this  chapter
shall  prevent  the  financing,  in whole or in part, of any expenditure
enumerated in this subdivision pursuant to the local finance law.
2. In the city school districts of  Syracuse,  Rochester  and  Yonkers
such  estimate  shall  be  filed  with  the  mayor or city manager. Such
officer shall place such estimate  before  the  board  of  estimate  and
apportionment  or  other  similar  body at the same time and in the same
manner as estimates from city departments or officers are placed  before
said board or body, and such estimate shall thereafter be subject to the
same  consideration,  action  and  procedure as all other estimates from
city departments or officers  and  said  board  or  body  may  increase,
diminish or reject any item contained in said estimate, except for fixed
charges  for  which  the  city  is liable and subject to the limitations
provided by subdivision five-b of this section. When  such  estimate  is
adopted, the said board or body shall file it with the common council.
4. In the city school district of Buffalo such estimate shall be filed
with  the  officer  authorized to receive other department estimates and
the same acted on by such officer and by the council of such city in the
same manner and with the  same  effect  as  other  department  estimates
except that such actions shall be subject to the limitations provided by

subdivision  five-b  of this section. The council is also authorized, in
its discretion, to include in such budget a sum for any of the  purposes
enumerated  in  paragraph  c of subdivision one of this section, and any
further  amount for such purposes as may be authorized by a tax election
held in such city pursuant to the provisions of this chapter. After  the
adoption of such budget the council shall cause the amount thereof to be
included  in  the tax and assessment roll of the city and the same shall
be collected in the same manner and at the same time as other  taxes  of
the  city  are  collected,  and  placed  to  the  credit of the board of
education.
* 5. In the city school  district  of  the  city  of  New  York,  such
estimate  shall be filed with the mayor. Actions on such estimates shall
be subject to the limitations provided by  subdivision  five-a  of  this
section. The board of education shall administer all moneys appropriated
or  available  for  educational  purposes  in  the  city, subject to the
provisions of law relating to the audit  and  payment  of  salaries  and
other claims by the comptroller.
* NB Effective until June 30, 2026
* 5.  In a city which had, according to the federal census of nineteen
hundred forty, a population of one million or more such  estimate  shall
be  filed with the mayor. If the total amount requested in such estimate
shall be equivalent to or less than  an  amount  equal  to  the  average
proportion  of  the  total  expense  budget  of  such  city, as amended,
appropriated for the purposes of the city school district of  such  city
in  the  three  fiscal years of such city immediately preceding the year
for which said estimate  is  filed,  the  city  shall  appropriate  such
amount.  If the total amount contained in such estimate shall exceed the
amount so computed, such estimate shall, as to such excess,  be  subject
to  such  consideration  and  such  action by the board of estimate, the
council, and  the  mayor  as  that  taken  upon  departmental  estimates
submitted  to  the  mayor.  The  city  is  authorized to make additional
appropriations for educational purposes authorized by this chapter.  The
board of education shall administer all moneys appropriated or available
for  educational  purposes in the city, subject to the provisions of law
relating to the audit and payment of salaries and other  claims  by  the
comptroller.
* NB Effective June 30, 2026
5-a. a. For the purposes of this subdivision, the terms:
(i) "city funds" shall mean funds of the city of New York derived from
any  source  except  funds contained within the capital budget and funds
derived from any federal, state or private sources over which  the  city
has no discretion.
(ii)  "city amount" shall mean the total amount of expenditures funded
by city funds for the support of the city school district of the city of
New York, not including city payments to bond or note holders  for  debt
service or payments for pension benefits for employees of such district,
as contained within the budget as adopted by the city of New York.
(iii) "base year" shall mean the fiscal year immediately preceding the
fiscal  year  for  which  the budget referred to in subparagraph (ii) of
this paragraph is adopted. The initial base year shall  be  fiscal  year
ending June thirtieth, two thousand three.
b.  The  city  amount  in  a budget adopted by the council pursuant to
section two hundred fifty-four of the New York city charter shall not be
less than the city amount appropriated in the base year as determined at
the time of adoption of the budget for the ensuing fiscal year and shall
be consistent with the requirements of the  certification  described  in
subdivision  six  of  section  two  hundred  eleven-d  of  this chapter.
Provided, however, in the event the total amount of  city  funds  relied

upon to balance such budget is lower than the total amount of city funds
appropriated  in  the  base  year, determined at the time of adoption of
such budget pursuant  to  a  process  developed  by  the  department  in
consultation  with  the  city  of  New  York  and the labor organization
representing teachers that identifies a methodology for  the  allocation
of  appropriations  between  fiscal years and prescribes a form upon the
approval of the director of budget for the  certifications  required  by
this  subdivision,  the  city  amount  may  be reduced by up to the same
percentage as the overall percentage decrease in city funds between  the
base  year  and  the  ensuing  fiscal  year.  Before  such budget may be
certified pursuant to section two hundred fifty-six of the New York city
charter, the mayor of the city of New York and an independent  certified
public   accountant  shall  certify  to  the  commissioner,  in  a  form
prescribed by the commissioner upon the  approval  of  the  director  of
budget,  that  the  city  amount  appropriated  in such budget is (i) in
compliance with this paragraph; (ii) consistent with the requirements of
subdivision six of section two hundred eleven-d  of  this  chapter;  and
(iii)  sufficient  to  ensure individual schools can meet the class size
compliance targets set forth in subdivision two of section  two  hundred
eleven-d of this chapter. If a budget is adopted pursuant to section two
hundred fifty-four of the New York city charter or certified pursuant to
section  two  hundred  fifty-six  of  such  charter in violation of this
paragraph, the council shall have sixty days to adopt a budget compliant
with this paragraph and have such budget certified  in  accordance  with
the  provisions  of this paragraph. Should the budget not be adopted and
certified  within  sixty  days,  the  amount  by  which  the  budget  is
non-compliant  shall be withheld from the foundation aid allotment until
such time as the budget is certified as compliant with this paragraph.
c. Actual budget expenditures shall be certified in October  following
the  close  of  the fiscal year to ensure compliance with paragraph b of
this subdivision. If the budget  expenditures  are  not  compliant  with
paragraph  b  of this subdivision, the council will appropriate funds in
the amount of the discrepancy as  part  of  the  November  modification,
pursuant  to  subdivision b of section one hundred seven of the New York
city charter.
5-b. a. For the purposes of this subdivision, the terms:
(i) "city funds" shall mean funds of each city having a population  of
one  hundred  twenty-five thousand or more inhabitants and less than one
million inhabitants derived  from  any  source  except  funds  contained
within  the  capital budget, funds from county sales tax revenues shared
with such city, funds derived from any federal source and funds  derived
from any state or private sources over which the city has no discretion,
as  defined  pursuant  to  regulations developed by the commissioner and
approved by the director of the budget.
(ii) "city amount" shall mean the total amount of expenditures  funded
by  city  funds for the support of the city school district of each city
having  a  population  of  one  hundred  twenty-five  thousand  or  more
inhabitants  and  less  than one million inhabitants, not including city
payments to bond or note holders  for  debt  service  payments  of  such
district, as contained within the budget as adopted by such city.
(iii) "base year" shall mean the fiscal year immediately preceding the
fiscal  year  for  which  the budget referred to in subparagraph (ii) of
this paragraph is adopted. The initial base year  shall  be  the  fiscal
year ending June thirtieth, two thousand seven.
b. The city amount shall not be less than the city amount appropriated
in  the  base  year determined at the time of adoption of the budget for
the ensuing fiscal year, and shall not be  less  than  the  city  amount
expended  in  the base year determined as of the end of the school year.

Provided, however, in the event the total amount of  city  funds  relied
upon to balance such budget is lower than the total amount of city funds
appropriated  in the base year, as determined at the time of adoption of
such budget, the city amount may be reduced by up to the same percentage
as  the  overall percentage decrease in city funds between the base year
and the ensuing fiscal year.
c. Upon the enactment of a city budget, for the two thousand nine--two
thousand ten school year  budget  and  annually  thereafter,  the  chief
executive officer of the city, as defined pursuant to subdivision five-a
of  section 2.00 of the local finance law, shall annually certify to the
commissioner, in a form prescribed by the commissioner upon approval  of
the  director  of  the budget, as to the city amount in such budget, the
city amount in the base year, and that the city amount  appropriated  in
such budget is in compliance with paragraph b of this subdivision.
d.  The  school  district  audit report certified to by an independent
certified public accountant or an  independent  accountant  pursuant  to
section  twenty-one hundred sixteen-a of this title for the two thousand
eight--two thousand nine school  year  budget  and  annually  thereafter
shall include a certification by the accountant, in a form prescribed by
the  commissioner upon approval of the director of the budget, as to the
city amount expended in the school year covered by  such  audit  report,
the  city  amount  in  the  prior  school year, and that the city amount
expended in  the  school  year  covered  by  such  audit  report  is  in
compliance with paragraph b of this subdivision.
6.  A  board  of  education  may, to meet emergencies which may arise,
submit a special estimate in which items for extraordinary expenses  may
be  submitted  to  meet  such emergencies. Such estimate shall contain a
complete statement of the purposes for which the items are requested and
the necessity therefor. The same method of procdure shall be followed in
submitting such estimate and such estimate shall be subject to the  same
consideration and action as is required in the submission, consideration
and  action  upon  the  regular  annual estimate submitted by a board of
education. The common council or other legislative  body  in  such  city
shall  have  power  to  make  the appropriations requested by a board of
education in such special estimate.
7. A board of education shall not incur  a  liability  or  an  expense
chargeable  against  the  funds  under  its  control or the city for any
purpose in excess of the amount appropriated or  available  therefor  or
otherwise authorized by law.
8.  In  a  city  in  which, under the statutes in effect prior to June
eighth, nineteen hundred seventeen, it was provided that the estimate of
expenditures for the support and maintenance of the  public  schools  of
the city shall not be less than a specified per capita sum, based on the
number  of pupils enrolled in the public schools of the city, the amount
authorized or  required  to  be  included  in  the  estimate  of  school
expenditures  as provided in this article shall not be less than the per
capita sum specified in such statute.
9. In any city in which the annual estimate and budget of the board of
education is subject to change by some other city authority, such annual
budget shall give detailed schedules for all purposes and shall indicate
the entire amount to be expended by the board of  education  for  school
purposes,  including the amount to be levied for debt service on account
of bonds, notes  or  certificates  of  indebtedness  issued  for  school
purposes,  whether  the  amount  to  be  expended is on account of local
revenues or to be derived from state aid. The total amount on account of
local revenues and the total amount to be derived from state  aid  shall
be  separately  indicated.  In any such city having a population of less
than one  million  the  annual  estimate  and  budget  shall  contain  a

statement  of  the  amount of revenues over and above those set forth in
the budget  for  the  preceding  year,  which  the  board  of  education
estimates  it  will receive in the current year. Any surplus funds shall
at  the  close  of the fiscal year be transferred to an existing capital
fund or appropriated by the proper authority to other school purposes.
10. In any city with a population of  one  million  or  more,  amounts
appropriated to effectuate the implementation of a five-year educational
facilities  capital plan for such city shall be appropriated as a single
item in such city's capital budget in accordance with  subdivision  four
of section twenty-five hundred ninety-p of this chapter.