New York Codes, Rules and Regulations › Title 8 - EDUCATION DEPARTMENT › Chapter II - Regulations of the Commissioner › Subchapter L - Finance › Part 170 - Financial Accounting In School Districts › Section 170.3 - Boards of cooperative educational services

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each board of cooperative educational
				  services shall have power and it shall be its duty to secure an annual audit
				  pursuant to section
				  170.12(e) 
				  of this Part.
(b) The tentative
				  administrative budget for the administrative costs of the board of cooperative
				  educational services presented to the annual meeting shall be in a form and
				  according to the guidelines prescribed by the Commissioner of Education and
				  shall include the appropriations for expenditures necessary to maintain the
				  activities of the office of the district superintendent, for general costs of
				  administration, for expenses of the board, for expenses of meetings of trustees
				  and voters, for needs assessments and planning and for expenditures for central
				  support of operations, including the salaries and benefits of supervisors and
				  other central administrative personnel. Supplemental retirement payments,
				  health insurance benefits for retirees, other retirement benefits, and
				  compensated absences for administrative and supervisory employees shall be
				  included as part of the administrative budget; provided that where such a
				  benefit is being funded currently for active employees whose salaries are
				  charged to a program budget, the cost shall be charged to such program budget.
				  In preparing a contingency administrative budget, increases in the cost of
				  supplemental retirement payments, health insurance benefits for retirees, or
				  other retirement benefits shall be disregarded in determining whether the
				  budget exceeds the amount of the administrative budget for the previous school
				  year. Appropriations in support of other administrative activities may be
				  included in the tentative budget for the administrative costs of the board upon
				  prior written approval of the Commissioner of Education. A schedule showing the
				  proration, between the tentative budget for the administrative costs and the
				  tentative budget for the program costs, of salaries and other expenditures
				  required to support those positions which are partially responsible for the
				  administration of any approved services to districts and to support those
				  expenditures for central support of operations, shall be filed in the
				  prescribed form for approval of the Commissioner of Education prior to the
				  inclusion of such appropriation in the tentative budget for the administrative
				  costs of the board.
(c) The
				  tentative budget for capital costs of the board of cooperative educational
				  services presented to the annual meeting shall be in a form and according to
				  the guidelines prescribed by the Commissioner of Education and shall include
				  the appropriations for facilities, including expenditures for rentals, for
				  payments to the Dormitory Authority, for transfers to the capital fund for
				  construction purposes and for repayment of indebtedness related to capital
				  projects. Appropriations in support of other facilities expense of the board
				  may also be included upon prior written approval of the Commissioner of
				  Education. Such budget shall also include appropriations for expenditures
				  resulting from court judgments and orders from administrative bodies and
				  officers, and, to the extent that the tentative administrative budget for the
				  board of cooperative educational services has been adopted, one-time retirement
				  costs incurred in the first year in which an employee retires.
(d) The tentative budget for the program
				  costs of the board of cooperative educational services presented to the annual
				  meeting shall be in a form and according to the guidelines prescribed by the
				  Commissioner of Education and shall include all expenditures for programs or
				  services requested by the component school districts and approved by the
				  Commissioner of Education, not authorized or approved for inclusion within the
				  tentative budget for the administrative costs of the board pursuant to
				  subdivision (b) of this section, or in the tentative budget for capital costs
				  of the board pursuant to subdivision (c) of this section.
(e) For the purposes of preparing and
				  adopting a contingency administrative budget for the 1994-95 school year, the
				  board of cooperative educational services shall separate its administrative,
				  capital and program costs for the 1993-94 school year in the same manner as
				  prescribed for the tentative budgets for the administration costs, the capital
				  costs and the program costs in subdivisions (b), (c) and (d) of this section
				  respectively. Such contingency administrative budget for the 1994-95 school
				  year and a statement of the separate administrative, capital and program costs
				  for the 1993-94 school year, shall be prepared in a form and according to the
				  guidelines prescribed by the Commissioner of Education and shall be submitted
				  to the commissioner for approval.
(f) The execution of installment contracts
				  for purchases of personal property by boards of cooperative educational
				  services shall be made in accordance with the following provisions:
(1) Personal property may be purchased by
				  means of an installment contract, provided that a period of probable usefulness
				  has been established pursuant to paragraph 29 or 32 of subdivision (a) of
				  section 11 of the Local Finance Law, or provided that the expenditure is for
				  the establishment or replacement of a computer system, including hardware,
				  software and installment costs.
(2)
				  The maximum term of an installment contract shall be the period of probable
				  usefulness established for the object to be purchased or five years, whichever
				  is less.
(3) No payment under the
				  installment contract may be made from the proceeds of bonds.
(4) Before executing an installment contract,
				  the board shall adopt a resolution determining that such agreement is in the
				  best interest of the board of cooperative educational services, which
				  resolution shall state the basis for that determination.
(5) The installment contract shall be subject
				  to the bidding requirements of section 103  of the General Municipal Law.
(6) The approval of the commissioner shall be
				  obtained prior to the execution of an installment contract.
(7) Each installment contract shall include
				  provisions for annual cancellation by the board of cooperative educational
				  services as a result of the withdrawal of requests for the service programs
				  which make use of the object of the contract.