2023 New York Laws › EDN - Education › Title 2 - School District Organization › Article 52-A - New York City Community School District System › 2590-Q - Budgetary and Fiscal Processes.

* § 2590-q. Budgetary  and  fiscal  processes. 1. The chancellor shall
annually advise the community district education councils  with  respect
to  the  form and content of the budget requests and accompanying fiscal
estimates required to be submitted by the mayor of the city of New  York
for  the  next  ensuing  fiscal  year,  together  with  such  additional
information as he or she may require.
4. On such date as the mayor shall direct, the chancellor shall submit
to the mayor:
(a) estimates, as adopted by the city board, of the total sum of money
which it deems necessary for the operation of the city  district  (other
than  functions  to  be  financed from funds provided for in the capital
budget of the city) during the next fiscal year of  the  city,  together
with  the  estimates  submitted  by  the  community  district  education
councils;
(b) estimates of the  amount  to  be  received  as  a  result  of  the
apportionment of moneys payable from the state in such fiscal year; and
(c)  estimates  of  the  amount  to  be  received  for  school  system
expenditures by the city district in such fiscal year from sources other
than appropriations of city funds or appropriations or other  provisions
of  funds  in  the capital budget of the city or apportionment of moneys
from the state payable in such fiscal year.
5. All estimates submitted by the chancellor shall be prepared in  the
manner  prescribed  by  the  New  York  city  charter  for submission of
departmental estimates for current expenses to the mayor and  shall  set
forth  the  total  amounts  proposed  for  programs or activities of the
community district education councils in units of appropriation separate
from those set forth for programs or activities  operated  by  the  city
board;  provided,  however,  that nothing shall prevent the inclusion in
such estimates of a unit or units of appropriation to  be  allocated  to
community  district  education  councils  pursuant to subdivision ten of
this section to  finance  innovative  programs  or  activities  by  such
community district education councils.
6.  In  acting  on the proposed units of appropriation for programs or
activities of community district education councils, the city council of
the city of New York may, subject to the veto of the mayor, increase  or
decrease  the  total  amount  of  each  such  unit of appropriation but,
notwithstanding any provision of the New York city charter or any  other
law  to  the  contrary, it shall not have power to add any other unit of
appropriation for one or more community district education councils.
7. (b) Not later than thirty days  after  the  amount  of  such  funds
becomes determined by adoption of the budget pursuant to subdivision six
of  this  section,  by  allocation pursuant to subdivisions ten, eleven,
fourteen, and fifteen of this  section,  or  otherwise,  the  chancellor
shall  transmit to each community district education council a statement
enumerating the federal, state, city, and private funds which have  been
allocated  thereunder  to  such community district education council for
its programs.
(c) At the same time, the chancellor shall transmit to  the  community
district education councils a statement of the allocation of the balance
of such funds to the several programs administered by him or her and the
city  board  including the distinct amounts assigned to each category of
schools and programs set forth in section twenty-five  hundred  ninety-i
of  this  article and the amount allocated for the operation of the city
board, his or her office,  and  the  other  administrative  bureaus  and
divisions thereof.
9.  Special  estimates  to  meet extraordinary expenses of emergencies
which may arise in the course of a fiscal year may be submitted  to  the
chancellor  by any community district education council and, pursuant to

subdivision six of  section  twenty-five  hundred  seventy-six  of  this
title, the chancellor may, in his or her discretion, submit such special
estimates  to the mayor of the city of New York. The chancellor may also
submit special estimates to the mayor in connection with the schools and
programs under his or her jurisdiction.
10.  Notwithstanding any provisions of law to the contrary, any moneys
appropriated  to  or  authorized  for  expenditure  by  the  city  board
including  moneys  so  appropriated  to  finance  innovative programs or
activities by community district  education  councils  (but  other  than
moneys  so appropriated for the exercise of powers or duties reserved to
the city board) may be allocated by  the  chancellor  to  any  community
district   education   council.   Allocations   made  pursuant  to  this
subdivision shall be based on  the  needs  of  the  recipient  community
district education councils, considered in conjunction with the needs of
the  schools  and  programs under the jurisdiction of the city board, in
the case of moneys appropriated for innovative programs  or  activities,
the  relative  merit  of  the  programs  or  activities  proposed by the
respective community district education councils.
11. The chancellor shall perform  all  functions  in  connection  with
article  seventy-three  of  this  chapter;  provided that the chancellor
shall allocate to the community district education  councils  the  state
funds  apportioned  to  the  city  district  pursuant  to  such  article
seventy-three, less the amount of such funds  necessary  to  enable  the
chancellor  to carry out his or her responsibilities, on the basis of an
objective formula established by the chancellor and approved by the city
board annually, after consultation with the community district education
councils and  the  mayor,  which  formula  shall  reflect  the  relative
educational  needs  of  the  community  districts  to the maximum extent
feasible.
12. The chancellor shall perform  all  functions  in  connection  with
sections    twenty-five   hundred   seventy-six,   twenty-five   hundred
seventy-seven, twenty-five  hundred  seventy-nine,  twenty-five  hundred
eighty-one,   twenty-five   hundred   eighty-two,   twenty-five  hundred
eighty-three, and twenty-five hundred eighty-four of this title.
13. The city board through the chancellor shall perform all  functions
in connection with the capital budget as provided in chapter nine of the
charter of the city of New York, except as otherwise provided herein.
14.  With  respect to special, federal, state, and private funds, each
community district education council may:
(a) contract for and receive funds to be transmitted to the city board
and disbursed through the chancellor. No special funds may be used as  a
means  of  bringing  about  the elimination of existing personnel lines,
titles, or employees. Community  district  education  councils  may  use
budget  funds  allocated  and  resources  obtained  within  the scope of
existing  law  and  contractual  obligations  to  design   programs   of
educational    excellence   tailored   to   the   needs   and   peculiar
characteristics of the district;
(b) enter into contracts necessary or convenient to the  discharge  of
the  powers  and  duties  with the city, state, and federal governments,
private foundations, agencies and individuals, the city board, and other
community district education councils, subject to the  approval  of  the
chancellor;
(c)  in  the  case of federal or state funds not allocated to the city
district on a formula basis, to apply to the funding agency, as a  local
educational  agency,  and  to accept any funds granted or apportioned in
this connection for its use and account; provided, however, that  as  to
federal funds available to areas affected by federal activities pursuant
to  public  law eight hundred seventy-four, community councils shall not

be considered local educational agencies and  shall  have  no  power  to
apply   directly  to  the  funding  agency,  but  such  funds  shall  be
reallocated to community district education councils by  the  chancellor
in  accordance with a formula established by the chancellor and approved
by the city board as provided in subdivision ten of this section; and
(d) in the case of special funds allocated to the city district  on  a
formula  basis, to submit proposals to the chancellor for a review as to
form only and  prompt  transmittal  to  the  funding  agency;  provided,
however,  that  in  the  case  of  such special funds community district
education councils shall not be considered local  educational  agencies;
and  provided  further that the total amount of such proposals submitted
by any community district education council shall not exceed the  amount
of  an  apportionment  made  by the chancellor on the basis of a formula
established by the chancellor and approved  by  the  city  board,  after
considering  the recommendation of the chancellor and after consultation
with community district education councils and the mayor, which  formula
reflects  the  same  educational and economic factors as the formula for
apportionment of such special funds to the city district;  and  provided
further  that  each  community  district education council shall consult
fully with non-public school authorities  on  a  continuing  basis  with
respect  to  any  of  such special funds applicable to non-public school
programs and students subject to the power and duty of  the  city  board
through the chancellor to ensure that applicable provisions of state and
federal  law  and  regulations  with respect to programs for students in
attendance at non-public schools throughout the city district  shall  be
carried out.
15.  With  respect  to special, federal, state, and private funds, the
chancellor shall provide  community  district  education  councils  with
information  about  the availability of such funds and furnish technical
assistance with respect to the preparation of proposals, record keeping,
and the administration of such programs.
16. On or before October first of  each  year,  the  chancellor  shall
submit  to the commissioner, in the form to be prescribed by him or her,
the annual budget for the city district for the current fiscal year.
17.  (a)  Each  community  superintendent  shall  prepare  semi-annual
reports  which shall be due by December fifteenth and April fifteenth of
each year. Each report shall include but not be limited to an accounting
of all funds received and expended by  the  subject  community  district
education   council  from  all  sources,  including  appropriations  for
programs and activities of the district education council  and  receipts
from external sources.
(b)  In  addition,  a  final  year-end  report  shall be due on August
fifteenth and shall include an accounting  of  all  funds  received  and
expended  by  the  subject community district education council from all
sources, including appropriations for programs  and  activities  of  the
district education council.
(c)  Copies  of  reports  outlined  in  paragraphs (a) and (b) of this
subdivision shall be given to the chancellor and the  subject  community
district education council and shall be available to the public.
18.  Notwithstanding  any provision of law to the contrary, the powers
and duties conferred on a community district education council  by  this
section  shall  be exercised exclusively by the community superintendent
employed by such council.
* NB Effective until June 30, 2026
* § 2590-q. Budgetary and fiscal processes. 1.  The  chancellor  shall
annually  advise  the  community  boards  with  respect  to the form and
content  of  the  budget  requests  and  accompanying  fiscal  estimates
required  to  be  submitted by the mayor of the city of New York for the

next ensuing fiscal year, together with such additional  information  as
he may require.
4. On such date as the mayor shall direct, the city board shall submit
to the mayor:
(a)  estimates,  as  adopted, of the total sum of money which it deems
necessary for the operation of the city district (other  than  functions
to  be  financed  from  funds  provided for in the capital budget of the
city) during the next  fiscal  year  of  the  city,  together  with  the
estimates submitted by the community boards, as originally submitted and
as modified pursuant to subdivision three of this section;
(b)  estimates  of  the  amount  to  be  received  as  a result of the
apportionment of moneys payable from the state in such fiscal year; and
(c)  estimates  of  the  amount  to  be  received  for  school  system
expenditures by the city district in such fiscal year from sources other
than  appropriations of city funds or appropriations or other provisions
of funds in the capital budget of the city or  apportionment  of  moneys
from the state payable in such fiscal year.
5.  All estimates submitted by the city board shall be prepared in the
manner prescribed by  the  New  York  city  charter  for  submission  of
departmental  estimates  for current expenses to the mayor and shall set
forth the total amounts proposed  for  programs  or  activities  of  the
community boards in units of appropriation separate from those set forth
for  programs  or  activities  operated  by  the  city  board; provided,
however, that nothing shall prevent the city  board  from  including  in
such estimates a unit or units of appropriation to be allocated to it in
its  discretion, to community boards pursuant to subdivision ten of this
section to finance innovative programs or activities by  such  community
boards.
6.  In  acting  on the proposed units of appropriation for programs or
activities of community boards, the board of estimate and  city  council
of  the city of New York may, subject to the veto of the mayor, increase
or decrease the total amount of each such  unit  of  appropriation  but,
notwithstanding  any provision of the New York city charter or any other
law to the contrary, they shall not have power to add any other unit  of
appropriation for one or more community boards.
7.  (b)  Not  later  than  thirty  days after the amount of such funds
becomes determined by adoption of the  budget  pursuant  to  subdivision
six,  by  allocation  pursuant to subdivisions ten, eleven, fourteen and
fifteen of this section, or otherwise, the chancellor shall transmit  to
each  community  board  a statement enumerating the federal, state, city
and private funds which have been allocated thereunder to such community
board for its programs.
(c) At the same time, the chancellor shall transmit to  the  community
boards a statement of the allocation of the balance of such funds to the
several  programs  administered  by him and the city board including the
distinct amounts assigned to each category of schools and  programs  set
forth  in  section twenty-five hundred ninety-i and the amount allocated
for  the  operation  of  the  city  board,  his  office  and  the  other
administrative bureaus and divisions thereof.
9.  Special  estimates  to  meet extraordinary expenses of emergencies
which may arise in the course of a fiscal year may be submitted  to  the
chancellor  by  any  community board and, pursuant to subdivision six of
section twenty-five hundred seventy-six of this chapter, the  chancellor
may,  in  its  discretion, submit such special estimates to the mayor of
the city of New York. The chancellor may also submit  special  estimates
to  the  mayor  in  connection  with  the schools and programs under his
jurisdiction.
10. Notwithstanding any provisions of law to the contrary, any  moneys
appropriated  to  or  authorized  for  expenditure  by  the  city  board
including moneys so  appropriated  to  finance  innovative  programs  or
activities  by  community  boards (but other than moneys so appropriated
for  the exercise of powers or duties reserved to the city board) may be
allocated by the chancellor to any  community  board.  Allocations  made
pursuant  to  this  subdivision  shall  be  based  on  the  needs of the
recipient community boards, considered in conjunction with the needs  of
the  schools  and  programs under the jurisdiction of the city board, in
the case of moneys appropriated for innovative programs  or  activities,
the  relative  merit  of  the  programs  or  activities  proposed by the
respective community boards.
11. The chancellor shall perform  all  functions  in  connection  with
article  seventy-three  of  this  chapter;  provided that the chancellor
shall allocate to the community boards the state  funds  apportioned  to
the  city district pursuant to article seventy-three, less the amount of
such  funds  necessary  to  enable  the  chancellor  to  carry  out  his
responsibilities,  on  the  basis of an objective formula established by
the city board annually, after consultation with  the  community  boards
and  the  mayor,  which  formula  shall reflect the relative educational
needs of the community districts to the maximum extent feasible.
12. The chancellor shall perform  all  functions  in  connection  with
sections    twenty-five   hundred   seventy-six,   twenty-five   hundred
seventy-seven, twenty-five  hundred  seventy-nine,  twenty-five  hundred
eighty-one,   twenty-five   hundred   eighty-two,   twenty-five  hundred
eighty-three and twenty-five hundred eighty-four of this chapter.
13. The city board through the chancellor shall perform all  functions
in connection with the capital budget as provided in chapter nine of the
charter of the city of New York, except as otherwise provided herein.
14.  With  respect  to special, federal, state and private funds, each
community board may:
(a) contract for and receive funds to be transmitted to the city board
and disbursed through the chancellor. No special funds may be used as  a
means  of  bringing  about  the elimination of existing personnel lines,
titles or employees. Community boards may use budget funds allocated and
resources obtained within the scope  of  existing  law  and  contractual
obligations to design programs of educational excellence tailored to the
needs and peculiar characteristics of the district;
(b)  enter  into contracts necessary or convenient to the discharge of
the powers and duties with the  city,  state  and  federal  governments,
private  foundations, agencies and individuals, the city board and other
community boards subject to the approval of the chancellor;
(c) in the case of federal or state funds not allocated  to  the  city
district  on a formula basis, to apply to the funding agency, as a local
educational agency, and to accept any funds granted  or  apportioned  in
this  connection  for its use and account, provided, however, that as to
federal funds available to areas affected by federal activities pursuant
to public law eight hundred seventy-four, community boards shall not  be
considered  local  educational agencies and shall have no power to apply
directly to the funding agency but such funds shall  be  reallocated  to
community  boards  by  the  chancellor  in  accordance  with  a  formula
determined by the city board as provided  in  subdivision  ten  of  this
section; and
(d)  in  the case of special funds allocated to the city district on a
formula basis, to submit proposals to the chancellor for a review as  to
form  only  and  prompt  transmittal  to  the  funding agency; provided,
however, that in the case of such special funds community  boards  shall
not  be considered local educational agencies; and provided further that

the total amount of such proposals  submitted  by  any  community  board
shall  not  exceed the amount of an apportionment made by the chancellor
on  the  basis  of  a  formula  determined  by  the  city  board,  after
considering  the recommendation of the chancellor and after consultation
with community boards and the mayor, which  formula  reflects  the  same
educational  and  economic  factors  as the formula for apportionment of
such special funds to the city district; and provided further that  each
community  board  shall consult fully with non-public school authorities
on a continuing  basis  with  respect  to  any  of  such  special  funds
applicable  to  non-public  school  programs and students subject to the
power and duty of the city board through the chancellor to  ensure  that
applicable  provisions  of  state  and  federal law and regulations with
respect to programs for students in  attendance  at  non-public  schools
throughout the city district shall be carried out.
15.  With  respect  to  special, federal, state and private funds, the
chancellor shall provide community boards  with  information  about  the
availability of such funds and furnish technical assistance with respect
to  the  preparation of proposals, record keeping and the administration
of such programs.
16. On or before October first of each  year,  the  city  board  shall
submit  to  the  commissioner,  in the form to be prescribed by him, the
annual budget for the city district for the current fiscal year.
17.  (a)  Each  community  superintendent  shall  prepare  semi-annual
reports  which shall be due by December fifteenth and April fifteenth of
each year. Each report shall include but not be limited to an accounting
of all funds received and expended by the subject community  board  from
all  sources including appropriations for programs and activities of the
school board and receipts from external sources.
(b) In addition, a final  year-end  report  shall  be  due  on  August
fifteenth  and  shall  include  an  accounting of all funds received and
expended by the subject  community  board  from  all  sources  including
appropriations for programs and activities of the school board.
(c)  Copies  of  reports  outlined  in  paragraphs (a) and (b) of this
subdivision shall be given to the city board and the  subject  community
board and shall be available to the public.
18.  Notwithstanding  any provision of law to the contrary, the powers
and duties conferred on a community school board by this  section  shall
be  exercised  exclusively  by  the community superintendent employed by
such board.
* NB Effective June 30, 2026