New York Laws
Article 52-A - New York City Community School District System
2590-Q - Budgetary and Fiscal Processes.

(a) estimates, as adopted by the city board, of the total sum of money
which it deems necessary for the operation of the city district (other
than functions to be financed from funds provided for in the capital
budget of the city) during the next fiscal year of the city, together
with the estimates submitted by the community district education
councils;
(b) estimates of the amount to be received as a result of the
apportionment of moneys payable from the state in such fiscal year; and
(c) estimates of the amount to be received for school system
expenditures by the city district in such fiscal year from sources other
than appropriations of city funds or appropriations or other provisions
of funds in the capital budget of the city or apportionment of moneys
from the state payable in such fiscal year.
5. All estimates submitted by the chancellor shall be prepared in the
manner prescribed by the New York city charter for submission of
departmental estimates for current expenses to the mayor and shall set
forth the total amounts proposed for programs or activities of the
community district education councils in units of appropriation separate
from those set forth for programs or activities operated by the city
board; provided, however, that nothing shall prevent the inclusion in
such estimates of a unit or units of appropriation to be allocated to
community district education councils pursuant to subdivision ten of
this section to finance innovative programs or activities by such
community district education councils.
6. In acting on the proposed units of appropriation for programs or
activities of community district education councils, the city council of
the city of New York may, subject to the veto of the mayor, increase or
decrease the total amount of each such unit of appropriation but,
notwithstanding any provision of the New York city charter or any other
law to the contrary, it shall not have power to add any other unit of
appropriation for one or more community district education councils.
7. (b) Not later than thirty days after the amount of such funds
becomes determined by adoption of the budget pursuant to subdivision six
of this section, by allocation pursuant to subdivisions ten, eleven,
fourteen, and fifteen of this section, or otherwise, the chancellor
shall transmit to each community district education council a statement
enumerating the federal, state, city, and private funds which have been
allocated thereunder to such community district education council for
its programs.
(c) At the same time, the chancellor shall transmit to the community
district education councils a statement of the allocation of the balance
of such funds to the several programs administered by him or her and the
city board including the distinct amounts assigned to each category of
schools and programs set forth in section twenty-five hundred ninety-i
of this article and the amount allocated for the operation of the city
board, his or her office, and the other administrative bureaus and
divisions thereof.
9. Special estimates to meet extraordinary expenses of emergencies
which may arise in the course of a fiscal year may be submitted to the
chancellor by any community district education council and, pursuant to

subdivision six of section twenty-five hundred seventy-six of this
title, the chancellor may, in his or her discretion, submit such special
estimates to the mayor of the city of New York. The chancellor may also
submit special estimates to the mayor in connection with the schools and
programs under his or her jurisdiction.
10. Notwithstanding any provisions of law to the contrary, any moneys
appropriated to or authorized for expenditure by the city board
including moneys so appropriated to finance innovative programs or
activities by community district education councils (but other than
moneys so appropriated for the exercise of powers or duties reserved to
the city board) may be allocated by the chancellor to any community
district education council. Allocations made pursuant to this
subdivision shall be based on the needs of the recipient community
district education councils, considered in conjunction with the needs of
the schools and programs under the jurisdiction of the city board, in
the case of moneys appropriated for innovative programs or activities,
the relative merit of the programs or activities proposed by the
respective community district education councils.
11. The chancellor shall perform all functions in connection with
article seventy-three of this chapter; provided that the chancellor
shall allocate to the community district education councils the state
funds apportioned to the city district pursuant to such article
seventy-three, less the amount of such funds necessary to enable the
chancellor to carry out his or her responsibilities, on the basis of an
objective formula established by the chancellor and approved by the city
board annually, after consultation with the community district education
councils and the mayor, which formula shall reflect the relative
educational needs of the community districts to the maximum extent
feasible.
12. The chancellor shall perform all functions in connection with
sections twenty-five hundred seventy-six, twenty-five hundred
seventy-seven, twenty-five hundred seventy-nine, twenty-five hundred
eighty-one, twenty-five hundred eighty-two, twenty-five hundred
eighty-three, and twenty-five hundred eighty-four of this title.
13. The city board through the chancellor shall perform all functions
in connection with the capital budget as provided in chapter nine of the
charter of the city of New York, except as otherwise provided herein.
14. With respect to special, federal, state, and private funds, each
community district education council may:
(a) contract for and receive funds to be transmitted to the city board
and disbursed through the chancellor. No special funds may be used as a
means of bringing about the elimination of existing personnel lines,
titles, or employees. Community district education councils may use
budget funds allocated and resources obtained within the scope of
existing law and contractual obligations to design programs of
educational excellence tailored to the needs and peculiar
characteristics of the district;
(b) enter into contracts necessary or convenient to the discharge of
the powers and duties with the city, state, and federal governments,
private foundations, agencies and individuals, the city board, and other
community district education councils, subject to the approval of the
chancellor;
(c) in the case of federal or state funds not allocated to the city
district on a formula basis, to apply to the funding agency, as a local
educational agency, and to accept any funds granted or apportioned in
this connection for its use and account; provided, however, that as to
federal funds available to areas affected by federal activities pursuant
to public law eight hundred seventy-four, community councils shall not

be considered local educational agencies and shall have no power to
apply directly to the funding agency, but such funds shall be
reallocated to community district education councils by the chancellor
in accordance with a formula established by the chancellor and approved
by the city board as provided in subdivision ten of this section; and
(d) in the case of special funds allocated to the city district on a
formula basis, to submit proposals to the chancellor for a review as to
form only and prompt transmittal to the funding agency; provided,
however, that in the case of such special funds community district
education councils shall not be considered local educational agencies;
and provided further that the total amount of such proposals submitted
by any community district education council shall not exceed the amount
of an apportionment made by the chancellor on the basis of a formula
established by the chancellor and approved by the city board, after
considering the recommendation of the chancellor and after consultation
with community district education councils and the mayor, which formula
reflects the same educational and economic factors as the formula for
apportionment of such special funds to the city district; and provided
further that each community district education council shall consult
fully with non-public school authorities on a continuing basis with
respect to any of such special funds applicable to non-public school
programs and students subject to the power and duty of the city board
through the chancellor to ensure that applicable provisions of state and
federal law and regulations with respect to programs for students in
attendance at non-public schools throughout the city district shall be
carried out.
15. With respect to special, federal, state, and private funds, the
chancellor shall provide community district education councils with
information about the availability of such funds and furnish technical
assistance with respect to the preparation of proposals, record keeping,
and the administration of such programs.
16. On or before October first of each year, the chancellor shall
submit to the commissioner, in the form to be prescribed by him or her,
the annual budget for the city district for the current fiscal year.
17. (a) Each community superintendent shall prepare semi-annual
reports which shall be due by December fifteenth and April fifteenth of
each year. Each report shall include but not be limited to an accounting
of all funds received and expended by the subject community district
education council from all sources, including appropriations for
programs and activities of the district education council and receipts
from external sources.
(b) In addition, a final year-end report shall be due on August
fifteenth and shall include an accounting of all funds received and
expended by the subject community district education council from all
sources, including appropriations for programs and activities of the
district education council.
(c) Copies of reports outlined in paragraphs (a) and (b) of this
subdivision shall be given to the chancellor and the subject community
district education council and shall be available to the public.
18. Notwithstanding any provision of law to the contrary, the powers
and duties conferred on a community district education council by this
section shall be exercised exclusively by the community superintendent
employed by such council.
* NB Effective until June 30, 2024
* § 2590-q. Budgetary and fiscal processes. 1. The chancellor shall
annually advise the community boards with respect to the form and
content of the budget requests and accompanying fiscal estimates
required to be submitted by the mayor of the city of New York for the

next ensuing fiscal year, together with such additional information as
he may require.
4. On such date as the mayor shall direct, the city board shall submit
to the mayor:
(a) estimates, as adopted, of the total sum of money which it deems
necessary for the operation of the city district (other than functions
to be financed from funds provided for in the capital budget of the
city) during the next fiscal year of the city, together with the
estimates submitted by the community boards, as originally submitted and
as modified pursuant to subdivision three of this section;
(b) estimates of the amount to be received as a result of the
apportionment of moneys payable from the state in such fiscal year; and
(c) estimates of the amount to be received for school system
expenditures by the city district in such fiscal year from sources other
than appropriations of city funds or appropriations or other provisions
of funds in the capital budget of the city or apportionment of moneys
from the state payable in such fiscal year.
5. All estimates submitted by the city board shall be prepared in the
manner prescribed by the New York city charter for submission of
departmental estimates for current expenses to the mayor and shall set
forth the total amounts proposed for programs or activities of the
community boards in units of appropriation separate from those set forth
for programs or activities operated by the city board; provided,
however, that nothing shall prevent the city board from including in
such estimates a unit or units of appropriation to be allocated to it in
its discretion, to community boards pursuant to subdivision ten of this
section to finance innovative programs or activities by such community
boards.
6. In acting on the proposed units of appropriation for programs or
activities of community boards, the board of estimate and city council
of the city of New York may, subject to the veto of the mayor, increase
or decrease the total amount of each such unit of appropriation but,
notwithstanding any provision of the New York city charter or any other
law to the contrary, they shall not have power to add any other unit of
appropriation for one or more community boards.
7. (b) Not later than thirty days after the amount of such funds
becomes determined by adoption of the budget pursuant to subdivision
six, by allocation pursuant to subdivisions ten, eleven, fourteen and
fifteen of this section, or otherwise, the chancellor shall transmit to
each community board a statement enumerating the federal, state, city
and private funds which have been allocated thereunder to such community
board for its programs.
(c) At the same time, the chancellor shall transmit to the community
boards a statement of the allocation of the balance of such funds to the
several programs administered by him and the city board including the
distinct amounts assigned to each category of schools and programs set
forth in section twenty-five hundred ninety-i and the amount allocated
for the operation of the city board, his office and the other
administrative bureaus and divisions thereof.
9. Special estimates to meet extraordinary expenses of emergencies
which may arise in the course of a fiscal year may be submitted to the
chancellor by any community board and, pursuant to subdivision six of
section twenty-five hundred seventy-six of this chapter, the chancellor
may, in its discretion, submit such special estimates to the mayor of
the city of New York. The chancellor may also submit special estimates
to the mayor in connection with the schools and programs under his
jurisdiction.

10. Notwithstanding any provisions of law to the contrary, any moneys
appropriated to or authorized for expenditure by the city board
including moneys so appropriated to finance innovative programs or
activities by community boards (but other than moneys so appropriated
for the exercise of powers or duties reserved to the city board) may be
allocated by the chancellor to any community board. Allocations made
pursuant to this subdivision shall be based on the needs of the
recipient community boards, considered in conjunction with the needs of
the schools and programs under the jurisdiction of the city board, in
the case of moneys appropriated for innovative programs or activities,
the relative merit of the programs or activities proposed by the
respective community boards.
11. The chancellor shall perform all functions in connection with
article seventy-three of this chapter; provided that the chancellor
shall allocate to the community boards the state funds apportioned to
the city district pursuant to article seventy-three, less the amount of
such funds necessary to enable the chancellor to carry out his
responsibilities, on the basis of an objective formula established by
the city board annually, after consultation with the community boards
and the mayor, which formula shall reflect the relative educational
needs of the community districts to the maximum extent feasible.
12. The chancellor shall perform all functions in connection with
sections twenty-five hundred seventy-six, twenty-five hundred
seventy-seven, twenty-five hundred seventy-nine, twenty-five hundred
eighty-one, twenty-five hundred eighty-two, twenty-five hundred
eighty-three and twenty-five hundred eighty-four of this chapter.
13. The city board through the chancellor shall perform all functions
in connection with the capital budget as provided in chapter nine of the
charter of the city of New York, except as otherwise provided herein.
14. With respect to special, federal, state and private funds, each
community board may:
(a) contract for and receive funds to be transmitted to the city board
and disbursed through the chancellor. No special funds may be used as a
means of bringing about the elimination of existing personnel lines,
titles or employees. Community boards may use budget funds allocated and
resources obtained within the scope of existing law and contractual
obligations to design programs of educational excellence tailored to the
needs and peculiar characteristics of the district;
(b) enter into contracts necessary or convenient to the discharge of
the powers and duties with the city, state and federal governments,
private foundations, agencies and individuals, the city board and other
community boards subject to the approval of the chancellor;
(c) in the case of federal or state funds not allocated to the city
district on a formula basis, to apply to the funding agency, as a local
educational agency, and to accept any funds granted or apportioned in
this connection for its use and account, provided, however, that as to
federal funds available to areas affected by federal activities pursuant
to public law eight hundred seventy-four, community boards shall not be
considered local educational agencies and shall have no power to apply
directly to the funding agency but such funds shall be reallocated to
community boards by the chancellor in accordance with a formula
determined by the city board as provided in subdivision ten of this
section; and
(d) in the case of special funds allocated to the city district on a
formula basis, to submit proposals to the chancellor for a review as to
form only and prompt transmittal to the funding agency; provided,
however, that in the case of such special funds community boards shall
not be considered local educational agencies; and provided further that

the total amount of such proposals submitted by any community board
shall not exceed the amount of an apportionment made by the chancellor
on the basis of a formula determined by the city board, after
considering the recommendation of the chancellor and after consultation
with community boards and the mayor, which formula reflects the same
educational and economic factors as the formula for apportionment of
such special funds to the city district; and provided further that each
community board shall consult fully with non-public school authorities
on a continuing basis with respect to any of such special funds
applicable to non-public school programs and students subject to the
power and duty of the city board through the chancellor to ensure that
applicable provisions of state and federal law and regulations with
respect to programs for students in attendance at non-public schools
throughout the city district shall be carried out.
15. With respect to special, federal, state and private funds, the
chancellor shall provide community boards with information about the
availability of such funds and furnish technical assistance with respect
to the preparation of proposals, record keeping and the administration
of such programs.
16. On or before October first of each year, the city board shall
submit to the commissioner, in the form to be prescribed by him, the
annual budget for the city district for the current fiscal year.
17. (a) Each community superintendent shall prepare semi-annual
reports which shall be due by December fifteenth and April fifteenth of
each year. Each report shall include but not be limited to an accounting
of all funds received and expended by the subject community board from
all sources including appropriations for programs and activities of the
school board and receipts from external sources.
(b) In addition, a final year-end report shall be due on August
fifteenth and shall include an accounting of all funds received and
expended by the subject community board from all sources including
appropriations for programs and activities of the school board.
(c) Copies of reports outlined in paragraphs (a) and (b) of this
subdivision shall be given to the city board and the subject community
board and shall be available to the public.
18. Notwithstanding any provision of law to the contrary, the powers
and duties conferred on a community school board by this section shall
be exercised exclusively by the community superintendent employed by
such board.
* NB Effective June 30, 2024