New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VIII - Requirements Relating To Education Aid › Part 2386 - Temporary School District Address Review, Validation And Correction Process For Identified School Districts And Limited Review For Receiver Districts › Section 2386.3 - Procedures

Current through Register Vol. 46, No. 28, July 10, 2024
For purposes of effectuating the temporary school district
				  address review, validation and correction process for identified school
				  districts and a limited review process for receiver school districts the
				  following procedure shall be utilized:
(a) The State Education Department will
				furnish to the Department of Taxation and Finance a listing of identified
				school districts and of the appropriate BOCES for each such identified school
				district; including in such listing the name, address and telephone number of a
				contact person for each such BOCES.
(b) The State Education Department will give
				written notice to the district superintendents of each of the identified school
				districts and to each of the appropriate BOCES superintendents, to apprise them
				of the temporary school district address review, validation and correction
				process and the lists of addresses which will be mailed to them by the
				Department of Taxation and Finance.
(c) The Department of Taxation and Finance,
				will deliver to the district superintendents of each BOCES having jurisdiction
				over one or more identified school districts an ordered listing for each such
				school district of the permanent residence address of each taxpayer who has
				filed a personal income tax return with a school district code indicating that
				the taxpayer was a resident of such school district at the close of the
				previous tax year. These listings will be in the form of computer printouts and
				will be accompanied by the school code list for such tax year. The order of
				these listings will be alphabetic street name, within town name, within school
				district code. The department will also furnish to the district superintendents
				of each BOCES having jurisdiction over one or more identified school districts,
				instructions to such school districts to write their corrections directly on
				the printout received from the department and to return the entire printout to
				the Department of Taxation and Finance, through the previously mentioned
				BOCES.
(d) The State Education
				Department will furnish to the district superintendents of each BOCES having
				jurisdiction over one or more identified school districts, instructions to such
				district superintendent to designate any receiver school district that has been
				initially assigned at least 50 personal income tax returns as a result of the
				participation of the identified district in the process and to conduct joint
				conferences to provide that the review by receiver school districts shall take
				place in the presence of the district superintendent and the appropriate
				identified school district superintendent to validate the accuracy of such
				assignments. Such instructions shall include the calendar for the process and a
				written statement that the district superintendent of each BOCES must assure
				that during the joint conference the receiver school district is only allowed
				to question the accuracy of those permanent resident addresses set forth on
				personal income tax returns assigned to such receiver school
				district.
(e) The State Education
				Department will develop procedures to deal with permanent resident addresses
				assigned across BOCES supervisory districts.
(f) The Department of Taxation and Finance
				will furnish to the district superintendents of each BOCES having jurisdiction
				over one or more identified school districts, instructions to revise any
				corrections entered on the printout by the identified school districts that may
				be determined to be invalid as a result of the district superintendent's own
				review or as a result of any review conducted in joint conferences with
				identified school districts and receiver school districts. The district
				superintendent of each BOCES shall make a final determination on each
				questioned address and shall return the entire printout to the Department of
				Taxation and Finance in accordance with the calendar provided pursuant to
				subdivision (e) of this section.
(g) The Department of Taxation and Finance
				will furnish Waiver of the Right of Review Certificates (form N-87-32) to the
				BOCES district superintendents. A receiver school district may choose not to
				participate in the process and if it so chooses, the receiver district
				superintendent, the BOCES superintendent, or the appropriate education
				official, shall sign the waiver and the BOCES superintendent shall return it to
				the Department of Taxation and Finance.
(h) The Department of Taxation and Finance
				will incorporate all timely received corrections resulting from the temporary
				school district address review, validation and correction process and the
				limited review for receiver districts in the final report to be sent to the
				State Education Department and the Division of the Budget. In addition, the
				Department of Taxation and Finance will statistically summarize the impact of
				the temporary school district address review, validation and correction process
				on identified school districts and the impact of limited review for receiver
				districts on such districts, and will furnish such analysis to the State
				Education Department and the Division of the Budget.
(i) The State Education Department, the
				Department of Taxation and Finance and the Division of the Budget will
				renegotiate the terms of their agreement concerning the temporary school
				district address review, validation and correction process and the limited
				review for receiver districts regarding data used in determining State aid for
				education, prior to July 15, 1985 for the 1986-87 school year and prior to July
				15th, of each subsequent year, to establish procedures for correcting school
				district income data for 1984 and subsequent years.