N.Y. Education Law § 2576: Annual estimate

§ 2576. Annual estimate. 1. The board of education in each city having

a population of less than one million shall prepare annually an itemized

estimate for the current or ensuing fiscal year of such sum of money as

it may deem necessary for the purposes stated in this section, after

crediting thereto the amount anticipated in the next apportionment of

school funds from the state and the estimated amount to be received from

all other sources. Such itemized estimate in such cities shall be filed

at such times and in such manner as city departments or officers are

required to submit estimates for such departments or officers. The board

of education in each other city shall prepare annually an itemized

estimate for the ensuing fiscal year and file the same on or before the

first day of September. Such estimates shall be for the following

purposes:

a. The salary of the superintendent of schools, associate, district or

assistant or other superintendents, examiners, directors, supervisors,

principals, teachers, lecturers, special instructors, claims auditors,

deputy claims auditors, medical inspectors, nurses, attendance officers,

clerks, custodians and janitors and the salary, fees or compensation of

all other employees appointed or employed by said board of education. In

addition, the expenses of personnel utilized to fulfill the internal

audit function pursuant to section twenty-one hundred sixteen-b of this

title.

b. The other necessary incidental and contingent expenses, including

ordinary repairs to buildings and the purchase of fuel and light,

supplies, textbooks, school apparatus, books, furniture and fixtures and

other articles and service necessary for the proper maintenance,

operation and support of the schools, libraries and other educational,

social or recreational affairs and interests under its management and

direction. The provisions of this section in regard to the purchase of

light shall not apply to a city having a population of one million or

more.

c. The remodelling or enlarging of buildings under its control and

management, the construction of new buildings for uses authorized by

this chapter and the furnishing and equipment thereof, the purchase of

real property for new sites, additions to present sites, playgrounds or

recreation centers and other educational or social purposes, and to meet

any other indebtedness or liability incurred under the provisions of

this chapter or other statutes, or any other expenses which the board of

education is authorized to incur. Nothing contained in this chapter

shall prevent the financing, in whole or in part, of any expenditure

enumerated in this subdivision pursuant to the local finance law.

2. In the city school districts of Syracuse, Rochester and Yonkers

such estimate shall be filed with the mayor or city manager. Such

officer shall place such estimate before the board of estimate and

apportionment or other similar body at the same time and in the same

manner as estimates from city departments or officers are placed before

said board or body, and such estimate shall thereafter be subject to the

same consideration, action and procedure as all other estimates from

city departments or officers and said board or body may increase,

diminish or reject any item contained in said estimate, except for fixed

charges for which the city is liable and subject to the limitations

provided by subdivision five-b of this section. When such estimate is

adopted, the said board or body shall file it with the common council.

4. In the city school district of Buffalo such estimate shall be filed

with the officer authorized to receive other department estimates and

the same acted on by such officer and by the council of such city in the

same manner and with the same effect as other department estimates

except that such actions shall be subject to the limitations provided by

subdivision five-b of this section. The council is also authorized, in

its discretion, to include in such budget a sum for any of the purposes

enumerated in paragraph c of subdivision one of this section, and any

further amount for such purposes as may be authorized by a tax election

held in such city pursuant to the provisions of this chapter. After the

adoption of such budget the council shall cause the amount thereof to be

included in the tax and assessment roll of the city and the same shall

be collected in the same manner and at the same time as other taxes of

the city are collected, and placed to the credit of the board of

education.

* 5. In the city school district of the city of New York, such

estimate shall be filed with the mayor. Actions on such estimates shall

be subject to the limitations provided by subdivision five-a of this

section. The board of education shall administer all moneys appropriated

or available for educational purposes in the city, subject to the

provisions of law relating to the audit and payment of salaries and

other claims by the comptroller.

* NB Effective until June 30, 2028

* 5. In a city which had, according to the federal census of nineteen

hundred forty, a population of one million or more such estimate shall

be filed with the mayor. If the total amount requested in such estimate

shall be equivalent to or less than an amount equal to the average

proportion of the total expense budget of such city, as amended,

appropriated for the purposes of the city school district of such city

in the three fiscal years of such city immediately preceding the year

for which said estimate is filed, the city shall appropriate such

amount. If the total amount contained in such estimate shall exceed the

amount so computed, such estimate shall, as to such excess, be subject

to such consideration and such action by the board of estimate, the

council, and the mayor as that taken upon departmental estimates

submitted to the mayor. The city is authorized to make additional

appropriations for educational purposes authorized by this chapter. The

board of education shall administer all moneys appropriated or available

for educational purposes in the city, subject to the provisions of law

relating to the audit and payment of salaries and other claims by the

comptroller.

* NB Effective June 30, 2028

5-a. a. For the purposes of this subdivision, the terms:

(i) "city funds" shall mean funds of the city of New York derived from

any source except funds contained within the capital budget and funds

derived from any federal, state or private sources over which the city

has no discretion.

(ii) "city amount" shall mean the total amount of expenditures funded

by city funds for the support of the city school district of the city of

New York, not including city payments to bond or note holders for debt

service or payments for pension benefits for employees of such district,

as contained within the budget as adopted by the city of New York.

(iii) "base year" shall mean the fiscal year immediately preceding the

fiscal year for which the budget referred to in subparagraph (ii) of

this paragraph is adopted. The initial base year shall be fiscal year

ending June thirtieth, two thousand three.

b. The city amount in a budget adopted by the council pursuant to

section two hundred fifty-four of the New York city charter shall not be

less than the city amount appropriated in the base year as determined at

the time of adoption of the budget for the ensuing fiscal year and shall

be consistent with the requirements of the certification described in

subdivision six of section two hundred eleven-d of this chapter.

Provided, however, in the event the total amount of city funds relied

upon to balance such budget is lower than the total amount of city funds

appropriated in the base year, determined at the time of adoption of

such budget pursuant to a process developed by the department in

consultation with the city of New York and the labor organization

representing teachers that identifies a methodology for the allocation

of appropriations between fiscal years and prescribes a form upon the

approval of the director of budget for the certifications required by

this subdivision, the city amount may be reduced by up to the same

percentage as the overall percentage decrease in city funds between the

base year and the ensuing fiscal year. Before such budget may be

certified pursuant to section two hundred fifty-six of the New York city

charter, the mayor of the city of New York and an independent certified

public accountant shall certify to the commissioner, in a form

prescribed by the commissioner upon the approval of the director of

budget, that the city amount appropriated in such budget is (i) in

compliance with this paragraph; (ii) consistent with the requirements of

subdivision six of section two hundred eleven-d of this chapter; and

(iii) sufficient to ensure individual schools can meet the class size

compliance targets set forth in subdivision two of section two hundred

eleven-d of this chapter. If a budget is adopted pursuant to section two

hundred fifty-four of the New York city charter or certified pursuant to

section two hundred fifty-six of such charter in violation of this

paragraph, the council shall have sixty days to adopt a budget compliant

with this paragraph and have such budget certified in accordance with

the provisions of this paragraph. Should the budget not be adopted and

certified within sixty days, the amount by which the budget is

non-compliant shall be withheld from the foundation aid allotment until

such time as the budget is certified as compliant with this paragraph.

c. Actual budget expenditures shall be certified in October following

the close of the fiscal year to ensure compliance with paragraph b of

this subdivision. If the budget expenditures are not compliant with

paragraph b of this subdivision, the council will appropriate funds in

the amount of the discrepancy as part of the November modification,

pursuant to subdivision b of section one hundred seven of the New York

city charter.

5-b. a. For the purposes of this subdivision, the terms:

(i) "city funds" shall mean funds of each city having a population of

one hundred twenty-five thousand or more inhabitants and less than one

million inhabitants derived from any source except funds contained

within the capital budget, funds from county sales tax revenues shared

with such city, funds derived from any federal source and funds derived

from any state or private sources over which the city has no discretion,

as defined pursuant to regulations developed by the commissioner and

approved by the director of the budget.

(ii) "city amount" shall mean the total amount of expenditures funded

by city funds for the support of the city school district of each city

having a population of one hundred twenty-five thousand or more

inhabitants and less than one million inhabitants, not including city

payments to bond or note holders for debt service payments of such

district, as contained within the budget as adopted by such city.

(iii) "base year" shall mean the fiscal year immediately preceding the

fiscal year for which the budget referred to in subparagraph (ii) of

this paragraph is adopted. The initial base year shall be the fiscal

year ending June thirtieth, two thousand seven.

b. The city amount shall not be less than the city amount appropriated

in the base year determined at the time of adoption of the budget for

the ensuing fiscal year, and shall not be less than the city amount

expended in the base year determined as of the end of the school year.

Provided, however, in the event the total amount of city funds relied

upon to balance such budget is lower than the total amount of city funds

appropriated in the base year, as determined at the time of adoption of

such budget, the city amount may be reduced by up to the same percentage

as the overall percentage decrease in city funds between the base year

and the ensuing fiscal year.

c. Upon the enactment of a city budget, for the two thousand nine--two

thousand ten school year budget and annually thereafter, the chief

executive officer of the city, as defined pursuant to subdivision five-a

of section 2.00 of the local finance law, shall annually certify to the

commissioner, in a form prescribed by the commissioner upon approval of

the director of the budget, as to the city amount in such budget, the

city amount in the base year, and that the city amount appropriated in

such budget is in compliance with paragraph b of this subdivision.

d. The school district audit report certified to by an independent

certified public accountant or an independent accountant pursuant to

section twenty-one hundred sixteen-a of this title for the two thousand

eight--two thousand nine school year budget and annually thereafter

shall include a certification by the accountant, in a form prescribed by

the commissioner upon approval of the director of the budget, as to the

city amount expended in the school year covered by such audit report,

the city amount in the prior school year, and that the city amount

expended in the school year covered by such audit report is in

compliance with paragraph b of this subdivision.

6. A board of education may, to meet emergencies which may arise,

submit a special estimate in which items for extraordinary expenses may

be submitted to meet such emergencies. Such estimate shall contain a

complete statement of the purposes for which the items are requested and

the necessity therefor. The same method of procdure shall be followed in

submitting such estimate and such estimate shall be subject to the same

consideration and action as is required in the submission, consideration

and action upon the regular annual estimate submitted by a board of

education. The common council or other legislative body in such city

shall have power to make the appropriations requested by a board of

education in such special estimate.

7. A board of education shall not incur a liability or an expense

chargeable against the funds under its control or the city for any

purpose in excess of the amount appropriated or available therefor or

otherwise authorized by law.

8. In a city in which, under the statutes in effect prior to June

eighth, nineteen hundred seventeen, it was provided that the estimate of

expenditures for the support and maintenance of the public schools of

the city shall not be less than a specified per capita sum, based on the

number of pupils enrolled in the public schools of the city, the amount

authorized or required to be included in the estimate of school

expenditures as provided in this article shall not be less than the per

capita sum specified in such statute.

9. In any city in which the annual estimate and budget of the board of

education is subject to change by some other city authority, such annual

budget shall give detailed schedules for all purposes and shall indicate

the entire amount to be expended by the board of education for school

purposes, including the amount to be levied for debt service on account

of bonds, notes or certificates of indebtedness issued for school

purposes, whether the amount to be expended is on account of local

revenues or to be derived from state aid. The total amount on account of

local revenues and the total amount to be derived from state aid shall

be separately indicated. In any such city having a population of less

than one million the annual estimate and budget shall contain a

statement of the amount of revenues over and above those set forth in

the budget for the preceding year, which the board of education

estimates it will receive in the current year. Any surplus funds shall

at the close of the fiscal year be transferred to an existing capital

fund or appropriated by the proper authority to other school purposes.

10. In any city with a population of one million or more, amounts

appropriated to effectuate the implementation of a five-year educational

facilities capital plan for such city shall be appropriated as a single

item in such city's capital budget in accordance with subdivision four

of section twenty-five hundred ninety-p of this chapter.