2023 New York Laws › EDN - Education › Title 5 - Taxation and Financial Administration › Article 73 - Apportionment of Public Moneys › Part 1 - General Provisions › 3609-A - Moneys Apportioned, When and How Payable Commencing July First, Two Thousand Seven.

§  3609-a.  Moneys  apportioned,  when and how payable commencing July
first, two thousand seven.
* For aid payable in the two thousand seven--two thousand eight school
year through the two  thousand  twenty-three--two  thousand  twenty-four
school  year,  "moneys apportioned" shall mean the lesser of (i) the sum
of one hundred percent of the  respective  amount  set  forth  for  each
school  district  as  payable pursuant to this section in the school aid
computer listing for the current year produced by  the  commissioner  in
support  of  the budget which includes the appropriation for the general
support  for  public   schools   for   the   prescribed   payments   and
individualized  payments  due  prior to April first for the current year
plus the apportionment payable during the current school  year  pursuant
to  subdivision  six-a  and  subdivision  fifteen  of section thirty-six
hundred two of this part minus  any  reductions  to  current  year  aids
pursuant to subdivision seven of section thirty-six hundred four of this
part  or  any  deduction  from  apportionment  payable  pursuant to this
chapter for collection  of  a  school  district  basic  contribution  as
defined  in  subdivision eight of section forty-four hundred one of this
chapter, less any grants provided  pursuant  to  subparagraph  two-a  of
paragraph  b  of  subdivision  four of section ninety-two-c of the state
finance law, less any grants provided pursuant to  subdivision  five  of
section  ninety-seven-nnnn  of  the  state  finance law, less any grants
provided pursuant to subdivision twelve of  section  thirty-six  hundred
forty-one  of  this article, or (ii) the apportionment calculated by the
commissioner based on data on file at the time the payment is processed;
provided however, that for the purposes of any payments made pursuant to
this section prior to the first business day  of  June  of  the  current
year,  moneys apportioned shall not include any aids payable pursuant to
subdivisions six and fourteen,  if  applicable,  of  section  thirty-six
hundred  two  of  this part as current year aid for debt service on bond
anticipation notes and/or bonds first issued in the current year or  any
aids  payable for full-day kindergarten for the current year pursuant to
subdivision nine of section thirty-six hundred two  of  this  part.  The
definitions   of  "base  year"  and  "current  year"  as  set  forth  in
subdivision one of section thirty-six hundred two  of  this  part  shall
apply   to   this   section.   For  aid  payable  in  the  two  thousand
twenty-three--two thousand twenty-four school year,  reference  to  such
"school  aid  computer  listing  for  the  current  year" shall mean the
printouts entitled "SA232-4".
* NB Effective until July 1, 2024
* For aid payable in the two thousand seven--two thousand eight school
year through the  two  thousand  twenty-four--two  thousand  twenty-five
school  year,  "moneys apportioned" shall mean the lesser of (i) the sum
of one hundred percent of the  respective  amount  set  forth  for  each
school  district  as  payable pursuant to this section in the school aid
computer listing for the current year produced by  the  commissioner  in
support  of  the budget which includes the appropriation for the general
support  for  public   schools   for   the   prescribed   payments   and
individualized  payments  due  prior to April first for the current year
plus the apportionment payable during the current school  year  pursuant
to  subdivision  six-a  and  subdivision  fifteen  of section thirty-six
hundred two of this part minus  any  reductions  to  current  year  aids
pursuant to subdivision seven of section thirty-six hundred four of this
part  or  any  deduction  from  apportionment  payable  pursuant to this
chapter for collection  of  a  school  district  basic  contribution  as
defined  in  subdivision eight of section forty-four hundred one of this
chapter, less any grants provided  pursuant  to  subparagraph  two-a  of
paragraph  b  of  subdivision  four of section ninety-two-c of the state

finance law, less any grants provided pursuant to  subdivision  five  of
section  ninety-seven-nnnn  of  the  state  finance law, less any grants
provided pursuant to subdivision twelve of  section  thirty-six  hundred
forty-one  of  this article, or (ii) the apportionment calculated by the
commissioner based on data on file at the time the payment is processed;
provided however, that for the purposes of any payments made pursuant to
this section prior to the first business day  of  June  of  the  current
year,  moneys apportioned shall not include any aids payable pursuant to
subdivisions six and fourteen,  if  applicable,  of  section  thirty-six
hundred  two  of  this part as current year aid for debt service on bond
anticipation notes and/or bonds first issued in the current year or  any
aids  payable for full-day kindergarten for the current year pursuant to
subdivision nine of section thirty-six hundred two  of  this  part.  The
definitions   of  "base  year"  and  "current  year"  as  set  forth  in
subdivision one of section thirty-six hundred two  of  this  part  shall
apply   to   this   section.   For  aid  payable  in  the  two  thousand
twenty-four--two thousand twenty-five school  year,  reference  to  such
"school  aid  computer  listing  for  the  current  year" shall mean the
printouts entitled "SA242-5".
* NB Effective July 1, 2024
1. General support for public schools (GSPS) appropriation.  The  GSPS
appropriation  shall  be  used to support payments made pursuant to this
section, plus apportionments made pursuant to section seven hundred one,
seven  hundred  eleven,   seven   hundred   fifty-one,   seven   hundred
fifty-three,   thirty-two   hundred   two,  thirty-six  hundred  nine-b,
thirty-six  hundred  forty-one  and  forty-four  hundred  five  of  this
chapter, any other applicable allocations made pursuant to this chapter,
but  not  paid  pursuant  to  the schedule prescribed by this section or
sections  thirty-six  hundred  nine-b,  thirty-six  hundred  nine-d   or
thirty-six  hundred  nine-f of this article; plus any unconsolidated law
provisions which apply to programs funded from such appropriation;  plus
any  sums  paid  out  upon  audit  of  the  state  comptroller  as final
adjustments of apportionments originally claimed and payable pursuant to
this subdivision in prior school years; plus sums paid out as prior year
adjustments,  to  the  extent  an  allowance  was   included   in   such
appropriation  for  such  purpose.  Any  apportionments provided by this
chapter  shall  be  paid  in  accordance  with   this   section   unless
specifically exempted.
a.  Prescribed  payments.  (1)  District  payments  to  the  teachers'
retirement system. Of the moneys  apportioned  by  the  commissioner  to
school  districts for the current year, after the payment of lottery aid
in accordance with subparagraph two of this paragraph, an amount not  to
exceed  one-third  of the amount owed by such school district to the New
York state teachers' retirement system for salaries  paid  in  the  base
year   or  for  other  obligations  pursuant  to  section  five  hundred
twenty-one of this chapter shall be payable to such teachers' retirement
system on behalf of the school district on or before the  fifteenth  day
of  each  of  the months of September, October and November, except that
special payments due such teachers' retirement system shall  be  payable
on  or  before  the fifteenth day of October. Any underpayment resulting
from data changes shall be payable from spring payments. Any portion  of
the  payments  due  such  teachers'  retirement  system  that exceed the
remainder of the moneys to be apportioned to the school  district  shall
be made directly by the school district to the system.
(2)  Lottery  apportionment. Of the estimated moneys to be apportioned
by the commissioner to school  districts  for  the  current  year,  that
portion  payable  pursuant  to section ninety-two-c of the state finance
law, exclusive of the minimum lottery grant provided for the purchase of

textbooks pursuant to subparagraph one of  paragraph  b  of  subdivision
four  of section ninety-two-c of such law and the lottery grant provided
pursuant to subparagraph two-a of paragraph b  of  subdivision  four  of
section  ninety-two-c  of  the state finance law, shall be payable on or
before the last state business day of September.
(3) Lottery textbook apportionment. The minimum lottery grant provided
for the purchase of textbooks pursuant to subparagraph one of  paragraph
b  of subdivision four of section ninety-two-c of the state finance law,
shall be payable on or before the last state business day of September.
(4) Fixed fall payments. Of the moneys  apportioned  remaining  to  be
paid  to school districts for the current year after deductions are made
for the purpose of subparagraph one of this paragraph,  districts  shall
be  eligible to receive payments determined as follows: (i) on or before
October fifteenth, an estimated twelve  and  one-half  percent  of  such
remaining  amount  minus the amount paid pursuant to subparagraph two of
this paragraph; (ii) on  or  before  November  fifteenth,  an  estimated
eighteen  and  seventy-five  one  hundredths  percent  of such remaining
amount minus the sum of the amounts paid pursuant to clause (i) of  this
subparagraph  and  subparagraph  two  of this paragraph; and (iii) on or
before December fifteenth, an  estimated  twenty-five  percent  of  such
remaining  amount  minus the sum of the amounts paid pursuant to clauses
(i)  and  (ii)  of  this  subparagraph  and  subparagraph  two  of  this
paragraph. Such amounts shall be payable only to the extent that reports
due the commissioner have been filed.
(5)  Remaining apportionment. The remaining moneys apportioned for the
current year after deductions are made for the purposes of subparagraphs
one, two and four of  this  paragraph,  shall  be  payable  pursuant  to
paragraph  b  of  this  subdivision  to  the extent that reports due the
commissioner have been filed.
b.  Individualized  payments.  (1)  District  expenditure   need.   To
determine  the  payments  a  district shall be eligible to receive under
this paragraph, a district expenditure need shall be computed, based  on
estimated data on file with the commissioner as of December first, which
shall  equal  the  general fund expenditures for the base year (i) minus
the sum of base year aids and grants recorded as revenue to such general
fund but not payable pursuant to this section; (ii) minus the district's
base year general fund expenditures to  the  New  York  state  teachers'
retirement  system; (iii) minus that portion of the district's base year
general fund expenditures for debt service eligible for an apportionment
pursuant to subdivision six of section thirty-six hundred  two  of  this
chapter  plus  such  general  fund expenditures for debt service for the
current year; and (iv) minus current year aid pursuant to  subparagraphs
two and four of paragraph a of this subdivision.
(2)  Payment  amounts.  For  remaining aid payments due prior to July,
moneys apportioned shall be determined based on preliminary aid data  on
file  with  the  commissioner  on  December  first,  provided  that such
commissioner shall recompute such amounts designated for  the  month  of
June  based  on  aid data on file with the commissioner as of May first.
(i) January amount. If the aid  payable  under  this  paragraph  exceeds
fifty  percent of the expenditure need of the district, then such excess
amount shall be designated for  the  month  of  January.  (ii)  February
amount.  If  such  aid,  minus any aid payable pursuant to clause (i) of
this subparagraph, exceeds forty percent of such expenditure need,  then
such  excess amount shall be designated for the month of February. (iii)
March amount. If such aid, minus any aid payable pursuant to clauses (i)
and  (ii)  of  this  subparagraph,  exceeds  thirty  percent   of   such
expenditure  need,  then  such excess amount shall be designated for the
month of March. (iv) April amount. If such aid, minus  any  aid  payable

pursuant  to  clauses  (i), (ii) and (iii) of this subparagraph, exceeds
twenty percent of the expenditure need of the district, then such excess
amount shall be designated for the month of April. (v)  May  amount.  If
such aid, minus any aid payable pursuant to clauses (i), (ii), (iii) and
(iv) of this subparagraph, exceeds ten percent of such expenditure need,
then  such  excess amount shall be designated for the month of May. (vi)
June amount. Any moneys apportioned not designated pursuant  to  clauses
(i),  (ii), (iii), (iv) and (v) of this subparagraph shall be designated
for the month of June.
(3) Payments. (i) Winter payments. The amounts designated for January,
February  and  March  pursuant  to  clauses  (i),  (ii)  and  (iii)   of
subparagraph  two  of this paragraph shall be paid on or before the last
state business day of such months.
(ii) Sustaining advance payments. In  order  to  sustain  all  advance
payments  made in previous school years pursuant to subparagraph five of
this paragraph  or  the  comparable  provisions  of  section  thirty-six
hundred  nine  of  this  article,  the  commissioner  shall  establish a
schedule to distribute  the  sustaining  advance  payment  amount  among
school  districts.  Such  sustaining  advance  payments  due  to  school
districts shall be,  first,  in  the  same  proportion  as  such  school
district's share bears to the total moneys designated for payment in the
month  of  April,  second, as a share of the total moneys designated for
May and last, if applicable, as a share of the total  moneys  designated
for June to all such school districts pursuant to clauses (iv), (v), and
(vi)  of  subparagraph  two  of  this  paragraph. The sustaining advance
payment due shall be deducted first from a school district's  designated
amount  for  April,  then from a school district's designated amount for
May and finally from any moneys due  in  June.  The  commissioner  shall
transmit  a  schedule to the comptroller, the director of the budget and
the chairs of the legislative  fiscal  committees  displaying  for  each
district, the sustaining advance payment due, the portion of such amount
to  be  withheld pursuant to subparagraph four of this paragraph and the
remainder, if any, to be paid to the school district on or before  March
thirty-first.
(iii)  Determining  final  payment for the state fiscal year. Prior to
transmitting the March  payment  to  the  state  comptroller,  based  on
current year, base year and prior school year state aid payments made or
scheduled  to  be  made  from  the  general  support  for public schools
appropriations for the state fiscal year ending March thirty-first,  the
commissioner  shall  determine the extent to which the amount designated
for June pursuant to clause (vi) of subparagraph two of this  paragraph,
as  adjusted in accordance with clause (ii) of this subparagraph, net of
any disallowances, would need to be advanced and paid on or before March
thirty-first in order to  use  the  remainder  of  such  appropriations,
excluding  amounts  assigned  to  the  department  of health pursuant to
subdivision one of section thirty-six hundred nine-b of this article, on
or before March thirty-first, or to  the  extent  to  which  the  amount
designated  for  March would need to be proportionally reduced so as not
to exceed such state fiscal year appropriations. The commissioner  shall
report  the  amount of money required to be advanced or deferred and the
percent it represents of the June or March amounts, as the case may  be,
to  the  director  of  the budget, the chairperson of the senate finance
committee and the chairperson of the assembly ways and means  committee.
To  the  extent  that  moneys  are advanced or deferred pursuant to this
paragraph,  they  shall  be  in  the  same  proportion  as  each  school
district's  share  bears to the total of such June or March amount. Upon
approval of the director of the budget, the commissioner shall  transmit
the  schedule of any such partial June prepayments or such reduced March

payments to the state comptroller. Any  portion  of  the  March  payment
deferred  shall  be  added  to the June payment; any portion of the June
payment advanced shall be paid on or before March thirty-first.
(iv)  April  and May payments. Any amount designated for and remaining
to be paid in  April  or  May  pursuant  to  clauses  (iv)  and  (v)  of
subparagraph  two  of  this  paragraph minus any portion of such amounts
advanced pursuant to clause (ii) of this subparagraph shall be  paid  on
or before the last state business day of such months.
(v)  June  payment.  The  moneys  apportioned  to school districts and
designated for June pursuant to clause (vi) of subparagraph two of  this
paragraph shall be paid on or before the last state business day of such
month,  to  the extent that moneys are owed to school districts pursuant
to this section for the current year, including claims for current  year
aid  for  debt service on bond anticipation notes aidable in June and/or
new bonds and capital notes aidable in June pursuant to subdivisions six
and fourteen, if applicable, of section thirty-six hundred two  of  this
part  and  claims  for  current  year  aid  for  conversion  to full day
kindergarten,  after  taking  into  account  any  adjustments  made   in
accordance  with clauses (ii) and (iii) of this subparagraph, net of any
disallowances.
(vi) Deferred July payment of certain claims for debt service on  bond
anticipation  notes  and  on  bonds or capital notes first issued in the
current year. The moneys apportioned to school districts for claims  for
current  year aid for debt service on bond anticipation notes aidable in
July following the current year  and/or  new  bonds  and  capital  notes
aidable  in July following the current year pursuant to subdivisions six
and fourteen, if applicable, of section thirty-six hundred two  of  this
part  shall  be  paid  on  or before the last state business day of July
immediately following the current school year, to the extent that moneys
are owed to school districts pursuant to this section  for  the  current
year, net of any disallowances.
(vii)  Deferred  September  payments.  Any amounts payable to a school
district pursuant to this section which exceeded one hundred percent  of
the respective amount set forth for such district as payable pursuant to
this  section  in the school aid computer listing for the current school
year shall be designated for payment for the  month  of  September  next
following  the  close of the current school year. Such payments shall be
made on or before the last state business day of the month of September,
based on data on file as of August first.
(4) State share of medicaid reimbursements. For the purposes  of  this
subparagraph,  for  aid  payable  in  the two thousand ten--two thousand
eleven school year, the first reporting period shall run from May  first
of  the  base year through January thirty-first of the current year, and
the second reporting period shall run from February first of the current
year through March thirty-first of the current year. For aid payable  in
the two thousand eleven--two thousand twelve school year and thereafter,
the  first  reporting period shall run from April first of the base year
through December thirty-first  of  the  current  year,  and  the  second
reporting  period  shall  run  from  January  first  of the current year
through March thirty-first of  the  current  year.  Notwithstanding  any
inconsistent  provisions  of law to the contrary, the sustaining advance
payment due any school district pursuant to clause (ii) of  subparagraph
three  of  this  paragraph in March shall be reduced by fifty percent of
any federal participation during the first reporting period pursuant  to
title  XIX  of  the  social  security act, in special education programs
provided pursuant to article eighty-nine of this  chapter  for  services
provided  on  or  before  June  thirtieth,  two  thousand nine; the June
payment due any school district pursuant to clause (v)  of  subparagraph

three of this paragraph shall be reduced by fifty percent of any federal
participation  during  the second reporting period for services provided
on or before June thirtieth, two thousand nine. Not later than ten  days
after   the  end  of  the  first  reporting  period  ending  on  January
thirty-first, two thousand eleven, not later than forty-one  days  after
each  first  reporting  period  thereafter and not later than forty days
after the end of each  second  reporting  period,  the  commissioner  of
health,   as   the  authorized  fiscal  agent  of  the  state  education
department, shall certify to the commissioner and the  director  of  the
budget the total amount of such federal moneys paid to a school district
for  such  services  during  such reporting period. Following each cycle
payment, the commissioner of health shall report to the commissioner the
aggregate amount of  such  federal  medicaid  payments  to  each  school
district.  The  commissioner  shall  recoup  such  amounts first, to the
extent possible, from the specified payment,  then  by  withholding  any
other  moneys  due  the school district and finally by direct billing to
any school district still owing moneys to the state. All moneys withheld
or paid to the state on account of this paragraph shall be  credited  by
the  comptroller to the local assistance account for general support for
public schools.
(5) Advance payments. To the extent that any moneys  payable  pursuant
to  clauses (iv) and (v) of subparagraph two of this paragraph, are paid
in advance of April first, such moneys shall be paid in accordance  with
chapter  two  hundred  twenty of the laws of nineteen hundred ninety, as
amended, and in the same proportion  as  such  school  district's  share
bears to the total moneys, payable to all such school districts pursuant
to  such  clauses  (iv)  and  (v)  provided  however, that any moneys so
advanced shall be deducted first from a school district's payment due in
April, then from any moneys due in May and finally  from  any  remaining
moneys due in June.
(6) Apportionments to the city school district of the city of New York
under  the  provisions of this paragraph shall be computed and paid on a
city-wide basis.
c. Deficit reduction assessment for two  thousand  nine--two  thousand
ten.  Notwithstanding any other provision of law, the commissioner shall
reduce payments due to each district pursuant  to  this  section  by  an
amount  equal  to  the  amounts  set  forth  for each school district as
"DEFICIT REDUCTION  ASSESSMENT"  in  the  school  aid  computer  listing
produced  by the commissioner in support of the executive budget request
for the two thousand nine--two thousand ten  school  year  and  entitled
"BT112-1", and such amount shall be deducted from moneys apportioned for
the  purposes  of  payments  made pursuant to section thirty-six hundred
nine-a of the education law and provided further that the amount of such
reduction shall be deemed to have been paid to the district pursuant  to
this  section  for  the school year in which such deduction is made. The
commissioner shall provide a schedule of such reductions in payments  to
the  state  comptroller,  the  director  of the budget, the chair of the
senate finance committee and the chair of the assembly  ways  and  means
committee.
d.  Supplemental  deficit  reduction  assessment  for the two thousand
nine--two thousand  ten  school  year.  (1)  Notwithstanding  any  other
provision of law to the contrary, the commissioner shall reduce payments
due  to each district for the two thousand nine--two thousand ten school
year pursuant to this section by an amount  equal  to  the  supplemental
deficit reduction assessment computed for such district, and such amount
shall  be  deducted from moneys apportioned for the purposes of payments
made pursuant to this section and if the reduction is greater  than  the
sum  of  the amounts available for such deductions, the remainder of the

reduction shall be withheld from payments scheduled to be  made  to  the
district pursuant to this section for the two thousand ten--two thousand
eleven  school  year,  and  provided further that an amount equal to the
amount  of  such  deduction  shall  be  deemed  to have been paid to the
district pursuant to this section for the  school  year  in  which  such
deduction  is  made.  The  commissioner  shall compute such supplemental
deficit reduction assessment  and  shall  provide  a  schedule  of  such
reduction  in  payments  to  the  state comptroller, the director of the
budget, the chair of the senate finance committee and the chair  of  the
assembly ways and means committee.
(2) The supplemental deficit reduction assessment shall be computed as
the  product  of  thirty-five  and sixty-two one-hundredths of a percent
(0.3562) multiplied by the  absolute  value  of  the  deficit  reduction
assessment established pursuant to paragraph c of this subdivision.
2.  a.  Such  moneys  shall  be  payable to the treasurer of each city
school district, and the treasurer of each union  free  school  district
and  of  each central school district and of each other school district,
if there be a treasurer, otherwise to the collector or other  disbursing
officer  of  such  district, who shall apply for and receive the same as
soon as payable.
b. In the case of city school districts of  cities  with  one  hundred
twenty-five  thousand inhabitants or more, any payment which pursuant to
this section is required to be made to the treasurer of the city  school
district, shall be made to the city treasurer or chamberlain.
3.  Except  as otherwise provided by law, payment to a school district
pursuant to this section shall be general receipts of the  district  and
may  be  used  for  any lawful purpose of the district provided, however
that any payments for debt service for school building purposes on  debt
which has been excluded in ascertaining the power of the school district
to contract indebtedness shall be used solely for the purpose of payment
of the interest on and amortization of or payment of such indebtedness.