(1) A citizen of the United States.
  (2) Eighteen years of age.
  (3)  A  resident  within the board of cooperative educational services
for a period of thirty days next  preceding  the  meeting  at  which  he
offers to vote.
  No  person  shall  be  deemed  to  be  ineligible  to vote at any such
meeting, by reason of sex, who has the other qualifications required  by
this paragraph.
  d.  If  a  person offering to vote at any meeting of the voters of the
board  of  cooperative  educational  services  shall  be  challenged  as
unqualified  by  any  legal  voter  of  such  board at such meeting, the
chairman presiding at such meeting shall require the person so  offering
to  make  the following declaration: "I do declare and affirm that I am,
and have been, for the thirty days last past, an actual resident of this
board of cooperative educational services and that  I  am  qualified  to
vote  at  this  meeting."  Every person making such declaration shall be
permitted to vote on all questions proposed at such meeting; but if  any
person shall refuse to make such declaration his vote shall be rejected.
  e.  A  person who shall wilfully make a false declaration of his right
to vote at a meeting of the voters of a board of cooperative educational
services after his right to vote thereat has been challenged,  shall  be
deemed guilty of a misdemeanor. Any person not qualified to vote at such
meeting,  who  shall vote thereat, shall thereby forfeit ten dollars, to
be sued for by the supervisor for the benefit of the board.
  f. In all propositions arising at said meeting, the vote thereon shall
be by ballot.
  g.  If  the  board  of  cooperative  educational  services  shall   so
determine,  voting  machines  may be used for recording the vote at such
meeting.   Before any such machine is used  at  any  such  meeting,  the
inspectors  of  election  shall examine it and see that all the counters
are set at zero (000) and that the ballot labels  are  properly  placed,
and that the machine is in all respects in proper condition for use. The
use  of  such machine shall be deemed a compliance with any provision of
law requiring the vote  to  be  by  ballot.  The  board  of  cooperative
educational  services  may  purchase  the  necessary  voting  machine or
machines; or if the county board of  elections  shall  consent  thereto,
such  machines belonging to the county or belonging to the town in which
any part of said board of  cooperative  educational  services  shall  be
located  may  be  used  at any such meeting, the expense of delivery and
returning and setting up, and  any  other  expense  connected  therewith
shall  be defrayed by the board of cooperative educational services; but
such machines belonging to the county shall not be so used at  the  time
or times when they may be required under the election law.
  h.  The  board  of  cooperative  educational  services shall appoint a
qualified voter of the board of cooperative educational services as  the
chairman  of  any  such  meeting.  The clerk of the board of cooperative
educational services shall give written notice  of  appointment  to  the
person  so  appointed.  If  the  person appointed as chairman refuses to
accept such appointment, or fails to serve,  the  board  of  cooperative
educational  services  may  appoint  a  qualified  voter of the board of
cooperative educational services to fill the vacancy. The meeting  shall
be called to order by the chairman.
  i. If the clerk of the board of cooperative educational services shall
not  be present, the board may appoint a qualified voter of the board of
cooperative educational services to act as clerk  of  the  meeting.  The
board  shall  appoint  qualified  voters  of  the  board  of cooperative
educational services as assistant clerks of the meeting.  The  clerk  of
the  board  of  cooperative  educational  services  shall give a written
notice of appointment to the persons so appointed as  assistant  clerks.
If  a  person  appointed  as  assistant  clerk  refuses  to  accept such
appointment, or fails to serve, the board may appoint a qualified  voter
of  the  board  of cooperative educational services to fill the vacancy.
Each assistant clerk shall be entitled to compensation at a rate  to  be
fixed  by the board for each day actually and necessarily spent upon the
duties of his office. The clerk and assistant clerk  or  clerks  of  the
meeting   shall  keep  an  accurate  and  true  written  record  of  all
proceedings of the meeting and shall file such written record  with  the
clerk   of   the   board  of  cooperative  educational  services  within
twenty-four hours after the meeting.
  j. The board shall appoint  two  qualified  voters  of  the  board  of
cooperative  educational  services for each ballot box to be used to act
as inspectors of election at such meeting. The clerk  of  the  board  of
cooperative   educational   services   shall   give  written  notice  of
appointment to the persons  so  appointed.  If  a  person  appointed  as
inspector  of  election  refuses to accept such appointment, or fails to
serve, the  board  may  appoint  a  qualified  voter  of  the  board  of
cooperative   educational  services  to  fill  the  vacancy.  Additional
inspectors of election may be appointed in the same manner when, in  the
opinion of the board, special circumstances exist requiring the services
of  such additional inspectors. The inspectors of election shall, before
the polls are opened, organize by naming one of their  number  as  chief
inspector  of  election. Each inspector of election shall be entitled to
compensation at a rate to be fixed by the board for  each  day  actually
and necessarily spent upon the duties of his office.
  k. A poll list containing the name and legal residence of every person
whose  vote  shall  be received shall be kept by the clerk and assistant
clerk or clerks of the meeting.
  l. The board  shall  at  the  expense  of  the  board  of  cooperative
educational  services  provide  a  suitable  box  or  boxes in which the
ballots, folded so as to conceal the marking thereon, shall be deposited
as they are received, and shall in like manner provide a voting booth or
booths and the voters shall be required to enter such  booth  or  booths
for the purpose of marking their ballots.
  m. The board shall cause printed ballots to be prepared, setting forth
the proposition or propositions to be voted upon, in the form applicable
to the submission of a proposition to the meeting of a union free school
district.
  n.  All  qualified  voters entitled to vote who are in the place where
the meeting is held at or before the time of closing the polls shall  be
allowed to vote.
  o.  Immediately upon the close of the polls the inspectors of election
shall canvass the ballots in the same manner as ballots are canvassed at
a meeting of a union free school district. The chairman of  the  meeting
shall  declare  to the meeting the result of each ballot as announced to
him by the inspectors of election, and those  propositions  receiving  a
majority  of  the votes of the voters present and voting shall be deemed
approved.
  p. The meeting of the voters of the board of  cooperative  educational
services  shall  be  conducted  in  the  same manner as a meeting of the
voters of a union free school district.
  q. If the  board  shall  so  determine  it  may  cause  the  board  of
cooperative  educational  services to be divided into election districts
provided that in each such election district  the  number  of  qualified
voters shall at least equal seven hundred. If such resolution be adopted
it  shall divide the board of cooperative educational services into such
number of election districts as the board may determine,  provided  that
if  circumstances  will  permit  there  shall  be  a schoolhouse in each
election district or in as many such election districts as possible. The
election districts so formed shall continue in existence until  modified
by  resolution  of  the board. Such resolution shall accurately describe
the boundaries of each such district by street,  alley  and  highway  or
otherwise.   Meetings   of  the  voters  of  the  board  of  cooperative
educational  services  shall  be  held  thereafter  in   such   election
districts.  The  board  shall  designate  the place within each election
district where the meetings shall be held. When the board of cooperative
educational services is divided into election districts, the board shall
cause the meeting to be held in each election district pursuant  to  the
provisions  of  this  subdivision  and  shall  appoint a chairman of the
meeting, clerks and assistant clerks of the meeting  and  inspectors  of
election  for  each  election  district.  The  board shall designate the
election district in  which  the  clerk  of  the  board  of  cooperative
educational  services  shall  be present. Where the board of cooperative
educational services has  been  divided  into  election  districts,  the
inspectors of election shall make a written report of the results of the
ballot,  signed  by  all  such  inspectors,  to  the  chief inspector of
election of each election district. The chief inspector of  election  of
each  election district shall within twenty-four hours file such written
report with the clerk of the board of cooperative educational  services.
The  board shall thereupon within twenty-four hours tabulate and declare
the results of the ballot.
  r. All disputes concerning the validity of any meeting of  the  voters
of  a board of cooperative educational services or of any of the acts of
the officers of such meeting shall be referred to  the  commissioner  of
education  for  determination  and  his decisions in the matter shall be
final and not subject to review. The commissioner may in his  discretion
order a new meeting.
  s.  The  board  of  cooperative  educational  services  shall  provide
absentee ballots to  qualified  voters.  The  commissioner  shall  adopt
regulations  for  the  purposes  of  implementing the provisions of this
paragraph which shall include, but  not  be  limited  to,  creating  the
procedure  for which such absentee ballots shall be submitted; providing
that such absentee ballots shall be, as nearly as  practicable,  in  the
same  form  as  those voted at the district election; requiring that any
absentee ballot applicant is or will be, on  the  day  of  the  vote,  a
qualified  voter  of  the  board of cooperative educational services and
that he or she will be on such  date  over  eighteen  years  of  age,  a
citizen  of  the  United  States  and  has  or will have resided in said
district for  thirty  days  next  preceding  such  date;  and  providing
instructions as to the proper marking thereof.
  3.  a. For the nineteen hundred ninety-seven--ninety-eight school year
and thereafter, the commissioner shall prescribe, in  consultation  with
the comptroller of the state of New York and within the general taxonomy
of   accounts   established  by  the  comptroller  pursuant  to  section
thirty-six of the general municipal law, a uniform and specific taxonomy
for service programs and activities of boards of cooperative educational
services. In developing such prescribed taxonomy, the commissioner shall
consider  the  recommendations  of  an  advisory   panel   of   district
superintendents  of schools or their representatives as appointed by the
commissioner for such purpose.
  b. In developing and  adopting  a  budget  for  the  nineteen  hundred
ninety-seven--ninety-eight  school  year  pursuant to this article, each
board of cooperative educational  services  may  use  the  same  locally
selected  specific  taxonomy for service programs and activities as used
for the nineteen hundred ninety-six--ninety-seven school year within the
general taxonomy of accounts established by the comptroller pursuant  to
section  thirty-six of the general municipal law, provided that all such
accounts shall  be  converted  to  the  uniform  and  specific  taxonomy
prescribed   by  the  commissioner  pursuant  to  paragraph  a  of  this
subdivision by October first, nineteen hundred ninety-seven and provided
that copies of the approved program, capital and administrative  budgets
as converted to such uniform and specific taxonomy shall be submitted to
the   commissioner   on   or  before  October  first,  nineteen  hundred
ninety-seven.
  c. In developing and adopting a budget pursuant to  this  article  for
the   nineteen   hundred   ninety-eight--ninety-nine   school  year  and
thereafter, each board of cooperative educational services shall use the
uniform and  specific  taxonomy  for  service  programs  and  activities
prescribed   by  the  commissioner  pursuant  to  paragraph  a  of  this
subdivision.