N.Y. Education Law § 2023: Levy of tax for certain purposes without vote; contingency budget

§ 2023. Levy of tax for certain purposes without vote; contingency

budget. 1. If the qualified voters shall neglect or refuse to vote the

sum estimated necessary for teachers' salaries, after applying thereto

the public school moneys, and other moneys received or to be received

for that purpose, or if they shall neglect or refuse to vote the sum

estimated necessary for ordinary contingent expenses, including the

purchase of library books and other instructional materials associated

with a library and expenses incurred for interschool athletics, field

trips and other extracurricular activities and the expenses for

cafeteria or restaurant services, the sole trustee, board of trustees,

or board of education shall adopt a contingency budget including such

expenses and shall levy a tax, subject to the restrictions as set forth

in subdivision four of this section and subdivision eight of section two

thousand twenty-three-a of this part, for the same, in like manner as if

the same had been voted by the qualified voters, subject to the

limitations contained in subdivisions three and four of this section.

2. Notwithstanding the defeat of a school budget, school districts

shall continue to transport students to and from the regular school

program in accordance with the mileage limitations previously adopted by

the qualified voters of the school district. Such mileage limits shall

change only when amended by a special proposition passed by a majority

of the qualified voters of the school district. In cases where the

school budget is defeated by such qualified voters of the school

district, appropriations for transportation costs for purposes other

than for transportation to and from the regular school program, and

transportation that would constitute an ordinary contingent expense

pursuant to subdivision one of this section, shall be authorized in the

budget only after approval by the qualified voters of the district.

3. The administrative component of a contingency budget shall not

comprise a greater percentage of the contingency budget exclusive of the

capital component than the lesser of (1) the percentage the

administrative component had comprised in the prior year budget

exclusive of the capital component; or (2) the percentage the

administrative component had comprised in the last proposed defeated

budget exclusive of the capital component.

4. a. The contingency budget shall not result in a tax levy greater

than the tax levied for the prior school year.

b. The resolution of the trustee, board of trustees, or board of

education adopting a contingency budget shall incorporate by reference a

statement specifying the projected percentage increase or decrease in

total spending for the school year, and explaining the reasons for

disregarding any portion of an increase in spending in formulating the

contingency budget.

c. Notwithstanding any other provision of law to the contrary, the

trustees or board of education shall not be authorized to amend or

revise a final contingency budget where such amendment or revision would

result in total spending in excess of the spending limitation in

paragraph (a) of this subdivision; provided that the trustees or board

of education shall be authorized to add appropriations for the

expenditure of gifts, grants in aid for specific purposes or for general

use or insurance proceeds authorized pursuant to subdivision two of

section seventeen hundred eighteen of this chapter in addition to that

which has been previously budgeted.