New York Laws
Article 53 - School Elections in City School Districts of Cities With Less Than One Hundred Twenty-Five Thousand Inhabitants
2601-A - Procedures for Adoption of School Budgets in Small City School Districts.

(a) teachers' salaries, including the salaries of all members of the
teaching and supervising staff;
(b) items of expense specifically authorized by statute to be incurred
by the board of education, including, but not limited to, expenditures
for transportation to and from regular school programs included as
ordinary contingent expenses in subdivision twelve of section
twenty-five hundred three of this chapter, expenditures for textbooks,

required services for non-public school students, school health
services, special education services, kindergarten and nursery school
programs, and the district's share of the administrative costs and costs
of services provided by a board of cooperative educational services;
(c) items of expense for legal obligations of the district, including,
but not limited to, contractual obligations, debt service, court orders
or judgments, orders of administrative bodies or officers, and standards
and requirements of the board of regents and the commissioner that have
the force and effect of law;
(d) the purchase of library books and other instructional materials
associated with a library;
(e) items of expense necessary to maintain the educational programs of
the district, preserve the property of the district or protect the
health and safety of students and staff, including, but not limited to,
support services, pupil personnel services, the necessary salaries for
the necessary number of non-teaching employees, necessary legal
expenses, water and utility charges, instructional supplies for
teachers' use, emergency repairs, temporary rental of essential
classroom facilities, and expenditures necessary to advise school
district voters concerning school matters; and
(f) expenses incurred for interschool athletics, field trips and other
extracurricular activities; and
(g) any other item of expense determined by the commissioner to be an
ordinary contingent expense in any school district.
6. The commissioner shall determine appeals raising questions as to
what items of expenditure are ordinary contingent expenses pursuant to
subdivision five of this section in accordance with section two thousand
twenty-four and three hundred ten of this chapter.
7. Each year, the board of education shall prepare a school district
report card, pursuant to regulations of the commissioner, and shall make
it publicly available by transmitting it to local newspapers of general
circulation, appending it to copies of the proposed budget made publicly
available as required by law, making it available for distribution at
the annual meeting, and otherwise disseminating it as required by the
commissioner. Such report card shall include measures of the academic
performance of the school district, on a school by school basis, and
measures of the fiscal performance of the district, as prescribed by the
commissioner. Pursuant to regulations of the commissioner, the report
card shall also compare these measures to statewide averages for all
public schools, and statewide averages for public schools of comparable
wealth and need, developed by the commissioner. Such report card shall
include, at a minimum, any information on the school district regarding
pupil performance and expenditure per pupil required to be included in
the annual report by the regents to the governor and the legislature
pursuant to section two hundred fifteen-a of this chapter; and any other
information required by the commissioner. School districts (i)
identified as having fifteen percent or more of their students in
special education, or (ii) which have fifty percent or more of their
students with disabilities in special education programs or services
sixty percent or more of the school day in a general education building,
or (iii) which have eight percent or more of their students with
disabilities in special education programs in public or private separate
educational settings shall indicate on their school district report card
their respective percentages as defined in this paragraph and paragraphs
(i) and (ii) of this subdivision as compared to the statewide average.