(1) Equivalent attendance shall mean the quotient of the total number
of student hours of instruction in programs in a public school of a
school district or a board of cooperative educational services leading
to a high school diploma or a high school equivalency diploma as defined
in regulations of the commissioner for pupils under the age of
twenty-one not on a regular day school register of the district, divided
by one thousand. Average daily attendance shall include the equivalent
attendance of the school district. For the purposes of secondary school
weighting, such equivalent attendance shall be considered as average
daily attendance in grades seven through twelve.
(2) In computing average daily attendance, school districts may, with
the commissioner's approval, exclude attendance for those days on which
school attendance was adversely affected because of an epidemic or
manmade or natural disaster or act of terrorism. In computing such
attendance, the school district shall: (i) determine the number of
religious holidays which fall on a school day within a school year
according to regulations established by the commissioner, such religious
holidays to be duly recognized as such for purposes of this section by
duly adopted resolution of the board of education; (ii) deduct the
aggregate attendance on such religious holidays from the total aggregate
attendance, by grade level; (iii) deduct such religious holidays from
the total number of days of session, by grade level; and (iv) compute
the average daily attendance for the school year.
e. Pupils with special educational needs.
(1) "Percentage of pupils with special educational needs" shall be
based on the following tests: the third and sixth grade reading and math
tests administered in spring of nineteen hundred eighty-five and the
spring of nineteen hundred eighty-six. Such percentage shall be
calculated as follows:
(i) determine the number of pupils tested who scored below the
statewide reference point as determined by the commissioner on each test
administered pursuant to this subparagraph, plus pupils, other than
pupils with disabilities and English language learner pupils as defined
by the commissioner who are exempt from taking such tests, provided,
however, that a district employing eight or more teachers in such years
but not operating each grade may use the percentage computed pursuant to
this paragraph for the district which in such years enrolled the
greatest number of pupils in such grade from such district;
(ii) divide the sum of such numbers by the number of such pupils who
took each of such tests, plus pupils, other than pupils with
disabilities and English language learner pupils as defined by the
commissioner who are exempt from taking such tests, provided, however,
that a district which in any of the applicable school years did not
maintain a home school or employed fewer than eight teachers, and which
in the base year employed eight or more teachers, may use the scores in
a later test as designated by the commissioner for the purposes of this
paragraph;
(iii) express the result as a percentage carried to one decimal place
without rounding; and
(iv) for the purposes of the computation made pursuant to this
subparagraph, pupils attending campus schools of the state university
shall be included in the numbers of pupils in the district in which they
reside. The percentage of such pupils in component districts shall be
used in the case of central high school districts. The commissioner
shall make adjustments for differences in tests and test administration
in accordance to regulations adopted for such purposes.
(2) (i) For the computation of total wealth pupil units, "pupils with
special educational needs" shall be computed by multiplying the
percentage of pupils with special educational needs by the district's
adjusted average daily attendance.
(ii) For the computation of total aidable pupils units pursuant to
subdivision eight of this section for aid payable in the nineteen
hundred ninety-seven--ninety-eight through the two thousand six--two
thousand seven school years, "pupils with special educational needs"
shall be the product of the percentage of pupils with special
educational needs, the district's adjusted average daily attendance for
the year prior to the base year, and the enrollment index.
(iii) For the computation of total aidable pupils units pursuant to
paragraph e of subdivision two of this section for aid payable in the
two thousand seven--two thousand eight school year and thereafter,
"pupils with special educational needs" shall be the product of the
percentage of pupils with special educational needs, the district's
adjusted average daily attendance for the year prior to the base year,
and the enrollment index.
(3) "Weighted pupils with special educational needs" shall be computed
by multiplying pupils with special educational needs by twenty-five
percentum, with the result rounded up to the next whole number. For the
purposes of the computation of additional aidable pupil units for
inclusion in total wealth pupil units, the computations made pursuant to
this paragraph shall include only resident pupils.
f. "Expense per pupil" shall mean approved operating expense for the
year prior to the base year divided by the sum, computed using year
prior to the base year pupil counts, of the total aidable pupil units
plus weighted pupils with disabilities, provided that for the two
thousand six--two thousand seven school year and prior school years,
total aidable pupil units plus weighted pupils with handicapping
conditions shall be used in such computation. Expense per pupil for each
borough in the city school district of the city of New York shall be the
expense per pupil of the entire city school district.
g. "Summer session pupils" shall mean those pupils attending approved
programs of instruction operated by the district during the months of
July and August in accordance with the regulations promulgated by the
commissioner.
h. "Adjusted gross income" shall mean the adjusted gross income of a
school district for the calendar year three years prior to the calendar
year in which the current year commences. The income data shall be
computed in accordance with regulations adopted by the commissioner of
taxation and finance based upon personal income tax returns for the
calendar year three years prior to the calendar year in which the
current school year commences, as reported to the commissioner by
September of the base year, including the results of the permanent
computerized statewide school district address match and income
verification system. Commencing with calendar year two thousand
twenty-two, New York state lottery and video lottery gaming individual
prizes in excess of one million dollars that when aggregated exceeds
twenty-five percent of a district's adjusted gross income shall be
excluded from such district's adjusted gross income for the year. The
commissioner of taxation and finance shall determine the amount of this
exclusion based on the annual report of New York state lottery and video
lottery gaming individual prizes in excess of one million dollars
produced by the gaming commission pursuant to paragraph three of
subdivision c of section sixteen hundred four of the tax law. The
adjusted gross income of the city school district of the city of New
York shall be the sum of the adjusted gross income of the boroughs of
the city. The adjusted gross income of a central high school district
shall equal the sum of the adjusted gross income of each of its
component school districts. "Selected adjusted gross income" shall mean
the lesser of adjusted gross income calculated for aid payable in the
current year or the two-year average of the adjusted gross income
calculated for aid payable in the current year and the adjusted gross
income calculated for aid payable in the base year.
i. "Weighted pupils with disabilities" shall be computed as follows:
(1) "Pupils with disabilities" shall mean pupils of school age who are
identified as students with disabilities pursuant to article eighty-nine
of this chapter and the regulations of the commissioner and who receive
special education services or attend special education programs which
meet criteria established by the commissioner, operated by a school
district eligible for total foundation aid pursuant to this section or
by a board of cooperative educational services, whether or not the
school district is a component of such board.
(2) "Declassification pupils" shall mean pupils enrolled in a
full-time regular education program, who were enrolled in a special
education program in the prior year. Services to pupils shall be
provided on a regular basis and may include, but not be limited to
psychological, social work, speech and language services and noncareer
counseling services provided by qualified professional personnel as
defined in regulations of the commissioner. Services for teachers of
such pupils may include the assistance of teacher aides or consultation
with appropriate personnel. When a committee on special education
determines that a pupil no longer needs special education services and
is ready for a full-time regular education program, such committee shall
identify and recommend the appropriate declassification support services
for the first year in the regular education program.
(3) "Weighted pupils with disabilities" shall mean the attendance, as
defined in the regulations of the commissioner, of pupils with
disabilities who have been determined by a school district committee on
special education to require any of the following types and levels of
programs or services specified in this subparagraph, and who receive
such programs and services from the school district of attendance during
the base year, multiplied by a special services weighting determined as
follows:
(i) for placement for sixty per centum or more of the school day in a
special class, or home or hospital instruction for a period of more than
sixty days, or special services or programs for more than sixty per
centum of the school day, the special services weighting shall be one
hundred seventy percent;
(ii) for placement for twenty per centum or more of the school week in
a resource room or special services or programs including related
services required for twenty per centum or more of the school week, or
in the case of pupils in grades seven through twelve or a multi-level
middle school program as defined by the commissioner or in the case of
pupils in grades four through six in an elementary school operating on a
period basis, the equivalent of five periods per week, but not less than
the equivalent of one hundred eighty minutes in a resource room or in
other special services or programs including related services, or for at
least two hours per week of direct or indirect consultant teacher
services, in accordance with regulations of the commissioner adopted for
such purpose, the special services weighting shall be ninety percent.
(3-a) "Resident weighted pupils with disabilities" shall mean weighted
pupils with disabilities minus the nonresident weighted pupils with
disabilities plus the resident weighted pupils with disabilities to whom
special services or programs are provided by another public school
district.
(4) "Weighted foundation pupils with disabilities" shall mean the sum
of
(i) the full-time equivalent enrollment, as defined in the regulations
of the commissioner, of pupils with disabilities who have been
determined by a school district committee on special education to
require any of the following types and levels of programs or services
specified in this subparagraph, and who receive such programs and
services from the school district of attendance, multiplied by a special
services weighting based on an analysis of costs of special education
and general education in successful school districts, provided that the
weighting for the two thousand seven--two thousand eight school year and
thereafter shall be one and forty-one hundredths (1.41):
(A) placement for sixty per centum or more of the school day in a
special class, or
(B) home or hospital instruction for a period of more than sixty days,
or
(C) special services or programs for more than sixty per centum of the
school day, or
(D) placement for twenty per centum or more of the school week in a
resource room or to require special services or programs including
related services for twenty per centum or more of the school week, or in
the case of pupils in grades seven through twelve or a multi-level
middle school program as defined by the commissioner or in the case of
pupils in grades four through six in an elementary school operating on a
period basis, the equivalent of five periods per week, but not less than
the equivalent of one hundred eighty minutes in a resource room or in
other special services or programs including related services, or
(E) at least two hours per week of direct or indirect consultant
teacher services, in accordance with regulations of the commissioner
adopted for such purpose, plus
(ii) the full time equivalent enrollment of declassification pupils
multiplied by a declassification weighting of five-tenths (0.5).
(5) "Resident weighted supplemental pupils with disabilities" shall
mean weighted supplemental pupils with disabilities minus the
nonresident weighted supplemental pupils with disabilities plus the
resident weighted supplemental pupils with disabilities to whom special
services or programs are provided by another public school district,
where "weighted supplemental pupils with disabilities" shall mean the
attendance, as defined in the regulations of the commissioner, of pupils
with disabilities who have been determined by a school district
committee on special education to require any of the following types and
levels of programs or services specified in this subparagraph, and who
receive such programs and services from the school district of
attendance during the base year, multiplied by a special services
weighting determined as follows:
(i) for placement for sixty per centum or more of the school day in a
special class, or home or hospital instruction for a period of more than
sixty days, or special services or programs for more than sixty per
centum of the school day, the special services weighting shall be one
hundred sixty-five percent;
(ii) for placement for twenty per centum or more of the school week in
a resource room or special services or programs including related
services required for twenty per centum or more of the school week, or
in the case of pupils in grades seven through twelve or a multi-level
middle school program as defined by the commissioner or in the case of
pupils in grades four through six in an elementary school operating on a
period basis, the equivalent of five periods per week, but not less than
the equivalent of one hundred eighty minutes in a resource room or in
other special services or programs including related services, or for at
least two hours per week of direct or indirect consultant teacher
services, in accordance with regulations of the commissioner adopted for
such purpose, the special services weighting shall be ninety percent.
(6) "Integrated settings weighted pupils with disabilities" shall be
the product of the attendance in the year prior to the base year of
pupils who have been determined by a committee on special education to
require special services or programs for sixty per centum or more of the
school day pursuant to clause (i) of subparagraph three of this
paragraph and are provided special services or programs in the general
education setting by qualified personnel, as defined in the regulations
of the commissioner, multiplied by five tenths.
j. "Total foundation aid base" for the purposes of this section (i)
for aid payable in the two thousand seven--two thousand eight school
year, the total foundation aid base shall equal the total amount a
district was eligible to receive in the base year for
(1) flex aid in an amount equal to the sum of (A) the amount set forth
for each school district as "FLEX AID" under the heading "2005-06 Base
Year Aids" in the school aid computer listing produced by the
commissioner in support of the executive budget request for the
2006--2007 school year and entitled "BT131-6", and (B) the additional
FLEX aid equivalent as computed pursuant to chapter fifty-eight of the
laws of two thousand six;
(2) the extraordinary needs equivalent aid apportionment computed
pursuant to chapter fifty-eight of the laws of two thousand six, as
amended by chapter sixty-one of the laws of two thousand six;
(3) an amount equal to the amount such district received for early
grade class size reduction grants pursuant to or in lieu of subdivision
thirty-seven of this section, provided that such amount computed and
payable as of September one of the school year immediately following the
school year for which such aid is claimed shall be deemed final and not
subject to change;
(4) the growth aid equivalent apportionment computed pursuant to
chapter fifty-eight of the laws of two thousand six;
(5) the enrollment adjustment aid apportionment computed pursuant to
chapter fifty-eight of the laws of two thousand six;
(6) the reorganization incentive operating aid equivalent computed
pursuant to chapter fifty-eight of the laws of two thousand six;
(7) the tax limitation aid equivalent computed pursuant to chapter
fifty-eight of the laws of two thousand six;
(8) the high tax aid apportionment computed pursuant to chapter
fifty-eight of the laws of two thousand six, as amended by chapter
sixty-one of the laws of two thousand six;
(9) the additional limited English proficiency aid equivalent
apportionment computed pursuant to chapter fifty-eight of the laws of
two thousand six, as amended by chapter sixty-one of the laws of two
thousand six;
(10) the positive difference of the public excess cost aid equivalent
apportionment computed pursuant to chapter fifty-eight of the laws of
two thousand six, minus the amount computed under paragraph five of
subdivision nineteen of this section;
(11) teacher support payments made in the 2006--2007 school year as
follows: to the city school district of the city of New York, sixty-two
million seven hundred seven thousand dollars; to the Buffalo city school
district, one million, seven hundred forty-one thousand dollars; to the
Rochester city school district, one million, seventy-six thousand
dollars; to the Syracuse city school district, eight hundred nine
thousand dollars; and to the Yonkers city school district, one million,
one hundred forty-seven thousand dollars;
(12) an amount equal to the amount such district was eligible to
receive pursuant to or in lieu of subdivision thirty-one-a of this
section;
(13) an amount equal to a share of three million dollars in the same
proportion as such district's share of Fort Drum school district grants
for the 2005--2006 school year, and additional amounts provided to the
Indian River central school district, the Watertown city school district
and the Carthage central school district pursuant to chapter fifty-three
of the laws of two thousand six to account for an increase in student
enrollment as a result of the expansion of Fort Drum;
(14) payments made in the 2006--2007 school year for magnet school
grants pursuant to or in lieu of subdivision five of section thirty-six
hundred forty-one of this article, as follows: to the Albany city school
district, three million, five hundred fifty thousand dollars; to the
Amsterdam city school district, eight hundred thousand dollars; to the
Beacon city school district, five hundred sixty-six thousand dollars; to
the Buffalo city school district, twenty-one million twenty-five
thousand dollars; to the Freeport union free school district, four
hundred thousand dollars; to the Greenburgh central school district,
three hundred thousand dollars; to the Hudson city school district, four
hundred thousand dollars; to the Middletown city school district, four
hundred thousand dollars; to the Mount Vernon city school district, two
million dollars; to the New Rochelle city school district, one million,
four hundred ten thousand dollars; to the city school district of the
city of New York, forty-eight million, one hundred seventy-five thousand
dollars; to the Newburgh city school district, four million, six hundred
forty-five thousand dollars; to the Niagara Falls city school district,
six hundred thousand dollars; to the Peekskill city school district, two
hundred thousand dollars; to the Port Chester city school district, one
million, one hundred fifty thousand dollars; to the Poughkeepsie city
school district, two million, four hundred seventy-five thousand
dollars; to the Rochester city school district, fifteen million dollars;
to the Schenectady city school district, one million, eight hundred
thousand dollars; to the Syracuse city school district, thirteen million
dollars; to the Utica city school district, two million dollars; to the
White Plains city school district, nine hundred thousand dollars; to the
Yonkers city school district, forty-nine million, five hundred thousand
dollars;
(15) an amount equal to the amount received by such district in the
2005--2006 school year pursuant to subdivision six of section thirty-six
hundred forty-one of this article;
(16) an amount equal to the amount received by such district in the
2005--2006 school year pursuant to subdivision seven of section
thirty-six hundred forty-one of this article;
(17) sound basic education aid equal to the sum of (A) the district's
base year apportionment for sound basic education aid set forth for each
school district as "2005-2006 Sound Basic Education" in the school aid
computer listing produced by the commissioner in support of the
executive budget request for the 2006--2007 school year and entitled
"BT131-6" plus (B) the product of three hundred seventy-five million
dollars ($375,000,000) multiplied by the district's SBE ratio. The "SBE
ratio" shall be equal to the quotient of the district's apportionment
for sound basic education aid set forth for each school district as
"2005-06 Sound Basic Education" in the school aid computer listing
produced by the commissioner in support of the executive budget request
for the 2006--2007 school year and entitled "BT131-6", divided by the
sum of such apportionments set forth for all school districts as
"2005-06 Sound Basic Education" in such school aid computer listing
entitled "BT131-6".
(18) the net tuition adjustment computed for the 2006--07 school year
pursuant to or in lieu of paragraph g of subdivision two of this
section.
* (ii) For aid payable in the two thousand eight--two thousand nine
school year and thereafter, the total foundation aid base shall equal
the total amount a district was eligible to receive in the base year
pursuant to subdivision four of this section plus foundation aid
maintenance of equity aid pursuant to subdivision four-a of this
section.
* NB Effective until September 30, 2024
* (ii) For aid payable in the two thousand eight--two thousand nine
school year and thereafter, the total foundation aid base shall equal
the total amount a district was eligible to receive in the base year
pursuant to subdivision four of this section.
* NB Effective September 30, 2024
k. "Attendance ratio" shall mean the number computed to four decimals
without rounding when the aggregate days attendance is divided by the
possible aggregate attendance of all pupils in attendance in the
district, as computed for each school district by the commissioner by
June first of the year following the attendance year.
l. "Average daily membership" shall mean the possible aggregate
attendance of all pupils in attendance in a public school of the school
district in kindergarten through grade twelve, or equivalent ungraded
programs, including possible aggregate attendance for such pupils
receiving homebound instruction, including pupils receiving remote
instruction as defined in the regulations of the commissioner, with the
possible aggregate attendance of such pupils in one-half day
kindergartens multiplied by one-half, divided by the number of days the
district school was in session as provided in this section. The full
time equivalent enrollment of pupils with disabilities attending under
the provisions of paragraph c of subdivision two of section forty-four
hundred one of this chapter shall be added to average daily membership.
Average daily membership shall include the equivalent attendance of the
school district, as computed pursuant to paragraph d of this
subdivision. In any instance where a pupil is a resident of another
state or an Indian pupil is a resident of any portion of a reservation
located wholly or partly within the borders of the state pursuant to
subdivision four of section forty-one hundred one of this chapter or a
pupil is living on federally owned land or property, such pupil's
possible aggregate attendance shall be counted as part of the possible
aggregate attendance of the school district in which such pupil is
enrolled.
n. (1) "Enrollment" shall mean the unduplicated count of all children
registered to receive educational services in grades kindergarten
through twelve, including children in ungraded programs, as registered
on the date prior to November first that is specified by the
commissioner as the enrollment reporting date for the school district or
nonpublic school, as reported to the commissioner.
(2) "Public school district enrollment" shall mean the sum of: (1) the
number of children on a regular enrollment register of a public school
district on such date; (2) the number of children eligible to receive
home instruction in the school district on such date; (3) the number of
children for whom equivalent attendance must be computed pursuant to
this subdivision on such date; (4) the number of children with
disabilities who are residents of such district who are registered on
such date to attend programs under the provisions of paragraph c of
subdivision two of section forty-four hundred one of this chapter; (5)
the number of children eligible to receive educational services on such
date but not claimed for aid pursuant to subdivision seven of section
thirty-two hundred two of this chapter; and (6) the number of children
registered on such date to attend programs (i) pursuant to subdivision
two of section three hundred fifty-five of this chapter or (ii) pursuant
to an agreement between the city school district of the city of New York
and Hunter College pursuant to section sixty-two hundred sixteen of this
chapter.
(3) "Nonpublic school enrollment" shall mean the number of children on
a regular enrollment register of a nonpublic school meeting the
compulsory attendance law, excluding any child counted as part of the
enrollment of a public school district.
(4) "Resident public school district enrollment" shall be the public
school district enrollment less the public school district enrollment of
nonresident pupils attending public schools in the district, plus the
public school district enrollment of pupils resident in the district but
attending public schools in another district or state plus the public
school district enrollment of pupils resident in the district but
attending full-time a school operated by a board of cooperative
educational services or a county vocational education and extension
board. Indian pupils who are residents of any portion of a reservation
located wholly or partly within the borders of the state pursuant to
subdivision four of section forty-one hundred one of this chapter and
are attending public school, or pupils living on the United States
military reservation at West Point attending public school, shall be
deemed to be resident pupils of the district providing such school, for
purposes of this paragraph. Where a school district has entered into a
contract with the state university pursuant to subdivision two of
section three hundred fifty-five of this chapter under which the school
district makes payments in the nature of tuition for the education of
certain children residing in the district, such children for whom such
tuition payments are made shall be deemed to be resident pupils of such
district for the purposes of this paragraph. No student shall be counted
more than once, except that, in determining the resident public school
district enrollment of a component school district of a central high
school district the resident public school district enrollment of high
school pupils residing in such component district and attending the
central high school shall be included, and in determining the resident
public school district enrollment of a central high school district the
resident public school district enrollment of elementary school pupils
residing in such central high school district and attending a component
district of the central high school district shall be included.
(5) "Resident nonpublic school district enrollment" shall be the
nonpublic school district enrollment less the nonpublic school district
enrollment of nonresident pupils attending nonpublic schools in the
district, plus the nonpublic school district enrollment of pupils
resident in the district but attending nonpublic schools in another
district of the state.
(6) "Additional public school enrollment" shall mean resident students
with disabilities placed by public school districts in approved private
schools, the New York state school for the blind at Batavia, or the New
York state school for the deaf at Rome and resident students placed in
schools subject to the provisions of chapter five hundred sixty-three of
the laws of nineteen hundred eighty as amended.
(7) In determining enrollment pursuant to subparagraphs two, three,
four, five and six of this paragraph for central high school districts
and all school districts located within the boundaries of a central high
school district, for the purposes of any apportionments payable to both
central high school districts and to other school districts located
within the boundaries of such central high school districts pursuant to
this chapter, and for the purposes of computing the poverty count
pursuant to paragraph q of this subdivision and the school district
basic contribution pursuant to subdivision eight of section forty-four
hundred one of this chapter, only those children in the grade levels
maintained by a central high school district shall be included in the
enrollment used to apportion aid to such central high school district
and only those children of the grade levels maintained by a component
school district of a central high school district shall be included in
the public school district enrollment of such component school district.
o. "English language learner count" shall mean the number of pupils
served in the base year in programs for pupils who are English language
learners approved by the commissioner pursuant to the provisions of this
chapter and in accordance with regulations adopted for such purpose.
p. (i) "Percent of eligible applicants for the free and reduced price
lunch program" shall mean the quotient of
(A) the number of pupils in kindergarten through grade six attending
the public schools of the district who have applications on file or who
are listed on a direct certification letter confirming their eligibility
for participation in the state and federally funded free and reduced
price school lunch program on the date enrollment was counted in
accordance with this subdivision for the year prior to the base year,
divided by
(B) the number of pupils in kindergarten through grade six on a
regular enrollment register of a public school district on the date
enrollment was counted in accordance with this subdivision for the year
prior to the base year, computed to four decimals without rounding, and
multiplied by one hundred to be expressed as a percent to two decimals.
For central high school districts, such percent shall be computed using
the sum of the eligible applicants and enrollment of the component
districts of the central high school district.
(ii) "Three-year average free and reduced price lunch percent" shall
mean the quotient of (A) the sum of the number of pupils in kindergarten
through grade six attending the public schools of the district who have
applications on file or who are listed on a direct certification letter
confirming their eligibility for participation in the state and
federally funded free and reduced price lunch program on the date
enrollment was counted in accordance with this subdivision for the year
prior to the base year, plus such number of eligible applicants for the
free and reduced price lunch program computed for the year two years
prior to the base year, plus such number of eligible applicants for the
free and reduced price lunch program computed for the year three years
prior to the base year, divided by (B) the sum of the number of pupils
in kindergarten through grade six on a regular enrollment register of a
public school district on the date enrollment was counted in accordance
with this subdivision for the year prior to the base year, plus such
number of pupils in kindergarten through grade six on a regular
enrollment register of a public school district computed for the year
two years prior to the base year, plus such number of pupils in
kindergarten through grade six on a regular enrollment register of a
public school district computed for the year three years prior to the
base year.
q. "Poverty count" shall mean the sum of the product of the lunch
count multiplied by sixty-five percent, plus the product of the census
count multiplied by sixty-five percent, where:
(i) "Lunch count" shall mean the product of the public school
enrollment of the school district on the date enrollment was counted in
accordance with this subdivision for the base year multiplied by the
three-year average free and reduced price lunch percent; and
(ii) "Census count" shall mean the product of the public school
enrollment of the school district on the date enrollment was counted in
accordance with this subdivision for the base year multiplied by the
census 2000 poverty rate.
(iii) "Census 2000 poverty rate" shall mean the quotient of the number
of persons aged five to seventeen within the school district, based on
the decennial census conducted in the year two thousand as tabulated by
the National Center on Education Statistics, who were enrolled in public
schools and whose families had incomes below the poverty level, divided
by the total number of persons aged five to seventeen within the school
district, based on such decennial census, who were enrolled in public
schools, computed to four decimals without rounding.
(iv) "Selected poverty rate" shall mean: (A) for school districts with
high concentrations of nonpublic students, the greater of the census
2000 poverty rate or the three-year average small area income and
poverty estimate poverty rate; and (B) for all other school districts,
the three-year average small area income and poverty estimate poverty
rate. For the purposes of this subparagraph, "three-year average small
area income and poverty estimate poverty rate" shall equal the quotient
of (1) the sum of the number of persons aged five to seventeen within
the school district, based on the small area income and poverty
estimates produced by the United States census bureau, whose families
had incomes below the poverty level for the year two years prior to the
year in which the base year began, plus such number for the year three
years prior to the year in which the base year began, plus such number
for the year four years prior to the year in which the base year began,
divided by (2) the sum of the total number of persons aged five to
seventeen within the school district, based on such census bureau
estimates, for the year two years prior to the year in which the base
year began, plus such total number for the year three years prior to the
year in which the base year began, plus such total number for the year
four years prior to the year in which the base year began, computed to
four decimals without rounding.
(v) "School districts with high concentrations of nonpublic students"
shall mean any district where: (A) the quotient arrived at when dividing
(1) the sum of the enrollments in grades kindergarten through twelve in
the base year calculated pursuant to subparagraphs five and six of
paragraph n of this subdivision by (2) the resident public school
district enrollment in the base year computed pursuant to subparagraphs
four, five, and six of paragraph n of this subdivision is greater than
fifteen-hundredths (0.15); and (B) the three-year average small area
income and poverty estimate poverty rate is greater than ten percent
(0.10).
r. "Sparsity count", for districts operating a kindergarten through
grade twelve school program, shall mean the product of (i) the base year
public school enrollment of the district and (ii) the sparsity factor,
which shall mean the quotient, computed to three decimals without
rounding, of the positive remainder of twenty-five minus the enrollment
per square mile divided by fifty and nine tenths, but not less than
zero. Enrollment per square mile shall be the quotient, computed to two
decimals without rounding, of the public school enrollment of the school
district on the date enrollment was counted in accordance with this
subdivision for the base year divided by the square miles of the
district, as determined by the commissioner.
s. "Extraordinary needs count" shall mean the sum of the product of
the English language learner count multiplied by fifty percent, plus,
the poverty count and the sparsity count.
t. The "approved operating expense" for the apportionments to any
school district hereunder shall mean the amount computed as follows: The
apportionment to any school district for operating expense shall be
based upon the total expenditures from its general fund and from its
capital fund and from its risk retention fund for purposes of employee
benefit claims related to salaries paid from the general fund, and for
any city school districts with a population of more than one hundred
twenty-five thousand inhabitants its expenditures from the special aid
fund of grant moneys for improving pupil performance and categorical aid
for special reading programs as provided in the aid to localities budget
during the applicable year as approved by the commissioner, and in
accordance with the classification of expenditures in use by the
commissioner for the reporting by school districts of receipts,
expenditures and other financial data. For the purpose of this paragraph
operating expense shall be defined as total cash expenditures during the
applicable year, but shall exclude: (1) any balances and transfers; (2)
any payments for transportation of pupils to and from school during the
regular school year inclusive of capital outlays and debt service
therefor; (2-a) a portion of any payments for transportation of pupils
to and from district operated summer school programs pursuant to
subdivision six of section thirty-six hundred twenty-two-a of this
article, inclusive of capital outlays and debt service therefor, equal
to the product of such expenditures multiplied by the quotient of the
total apportionment after the proration, if any, required by such
subdivision six of such section divided by the total apportionment prior
to such proration; (3) any payments for capital outlay and debt service
for school building purposes, provided, however, that in the case of a
school district which has entered into a contract with state university
pursuant to paragraph o of subdivision two of section three hundred
fifty-five of this chapter, under which the school district makes
payments to state university on account of capital outlay relating to
certain children residing in such school district, such payments shall
not be so excluded; (4) any payments for cafeteria or school lunch
programs; (5) any proceeds of short term borrowings in the general fund
and any payments from the proceeds of the sale of obligations in the
capital fund; (6) any cash receipts which reduce the cost of an item
when applied against the expenditure therefor, except gifts, donations
and earned interest and any refunds made; (7) any payments made to
boards of cooperative educational services for purposes or programs for
which an apportionment is paid pursuant to other sections of this
chapter, except that payments attributable to eligible pupils with
disabilities and ineligible pupils residing in noncomponent districts
shall be included in operating expense; (8) any tuition payments made to
other school districts inclusive of payments made to a central high
school district by one of its component school districts; (9) any
apportionment or payment received from the state for experimental or
special programs paid under provisions other than those found in this
section and other than any apportionments or payments received from the
state by the city school district of the city of Yonkers for the purpose
of funding an educational improvement program pursuant to a court order
and other than any other state grants in aid identified by the
commissioner for general use as specified by the board of education
pursuant to subdivision two of section seventeen hundred eighteen of
this chapter; (10) any funds received from the federal government except
the federal share of medicaid subject to the provisions of section
thirty-six hundred nine-a of this part and except Impact Aid funds
received pursuant to sections two and six of Public Law eighty-one-eight
hundred seventy-four (PL 81-874) or any law superseding such law in any
such district which received aid pursuant to both such sections;
provided further, however, that there shall be excluded from such
federal funds or other apportionments any payments from such funds
already deducted pursuant to this paragraph; (11) any payments made for
which an apportionment is disallowed pursuant to regulations of the
commissioner; (12) any expenditures made for accounting, tabulation, or
computer equipment, in excess of ten thousand dollars unless such
expenditures shall have been specifically approved by the commissioner;
(13) any rentals received pursuant to the provisions of section four
hundred three-a of this chapter; (14) any rentals or other annual
payments received pursuant to the provisions of section four hundred
three-b of this chapter; (15) any expenditures made for persons
twenty-one years of age or over attending employment preparation
education programs pursuant to subdivision eleven of this section; (16)
any tuition payments made pursuant to a contract under the provisions of
paragraphs e, f, g, h, i and l of subdivision two of section forty-four
hundred one of this chapter or any tuition payments on behalf of pupils
attending a state school under paragraph d of such subdivision; (17) in
any year in which expenditures are made to the New York state teachers'
retirement system or the New York state and local employees' retirement
system for both the prior school year and the current school year, any
expenditures made to such retirement systems and recorded in the school
year prior to the school year in which such obligations are paid; and
(18) any payments to the commissioner of taxation and finance pursuant
to article twenty-three of the tax law.
u. "Instructional expense" shall mean the sum of all year prior to the
base year expenditures related to the instructional program of the
district, as defined in regulations of the commissioner, including the
cost of fringe benefits paid by such district for the instructional
staff of the district.
w. "Extraordinary needs percent" shall mean the quotient of the
extraordinary needs count for the base year, calculated pursuant to
paragraph s of this subdivision, divided by the public school district
enrollment for the base year, calculated pursuant to subparagraph two of
paragraph n of this subdivision.
x. "Enrollment index" shall be computed by dividing the public school
enrollment for the current year by public school enrollment for the base
year, both as defined in paragraph n of this subdivision, with the
result carried to three places without rounding.
y. "School tax relief aid" shall mean state aid payable to a school
district representing tax savings duly provided by the school district
pursuant to section thirteen hundred six-a of the real property tax law
that is claimed by the school district and certified by the commissioner
of taxation and finance pursuant to subdivision three of section
thirteen hundred six-a of the real property tax law.
aa. "Total personal income of the state" shall mean the total personal
income of the state of New York as published by the United States
department of commerce or any successor agency from which information is
available, aggregated on a state fiscal year basis. For the two thousand
twelve--two thousand thirteen school year, such personal income shall be
based on the data available most proximate and prior to February first,
two thousand eleven, and for the two thousand thirteen--two thousand
fourteen school year and each school year thereafter, such personal
income shall be based on the data available most proximate and prior to
October thirty-first of the base year. Subsequent revisions of the
published estimated dollar amount for any state fiscal year estimate
employed pursuant to the terms of this section shall not affect the
validity of the determinations made for any state fiscal year.
bb. "Personal income growth index" shall mean (1) for the two thousand
twelve--two thousand thirteen school year, the average of the quotients
for each year in the period commencing with the two thousand five--two
thousand six state fiscal year and finishing with the two thousand
nine--two thousand ten state fiscal year of the total personal income of
the state for each such year divided by the total personal income of the
state for the immediately preceding state fiscal year, but not less than
one, (2) for the two thousand thirteen--two thousand fourteen through
two thousand nineteen--two thousand twenty school years, the quotient of
the total personal income of the state for the state fiscal year one
year prior to the state fiscal year in which the base year commenced
divided by the total personal income of the state for the immediately
preceding state fiscal year, but not less than one and (3) for the two
thousand twenty--two thousand twenty-one school year and each school
year thereafter, the average of the quotients for each year in the
period commencing with the state fiscal year nine years prior to the
state fiscal year in which the base year began and finishing with the
state fiscal year prior to the state fiscal year in which the base year
began of the total personal income of the state for each such year
divided by the total personal income of the state for the immediately
preceding state fiscal year, but not less than one.
dd. "Allowable growth amount" shall mean the product of the positive
difference of the personal income growth index minus one, multiplied by
the statewide total of the sum of (1) the apportionments, including the
gap elimination adjustment, due and owing during the base year,
commencing with the base year computed for the two thousand twelve--two
thousand thirteen school year, to school districts and boards of
cooperative educational services from the general support for public
schools as computed based on an electronic data file used to produce the
school aid computer listing produced by the commissioner in support of
the enacted budget for the base year plus (2) the competitive awards
amount for the base year.
ee. "Competitive awards amount" shall mean, for the two thousand
twelve--two thousand thirteen state fiscal year and thereafter, fifty
million dollars.
ff. "Preliminary growth amount" shall mean the difference between the
statewide total, excluding the apportionments computed pursuant to
subdivisions four and seventeen of section thirty-six hundred two of the
education law, of the apportionments due and owing during the current
school year, commencing with the two thousand twelve--two thousand
thirteen school year, to school districts and boards of cooperative
educational services from the general support for public schools as
computed based on an electronic data file used to produce the school aid
computer listing produced by the commissioner in support of the enacted
budget for the current year, less the statewide total of such
apportionments, excluding the apportionments computed pursuant to
subdivisions four and seventeen of section thirty-six hundred two of the
education law, due and owing during the base school year to school
districts and boards of cooperative educational services from the
general support for public schools as computed based on an electronic
data file used to produce the school aid computer listing produced by
the commissioner in support of the enacted budget for the current year.
gg. "Allocable growth amount" shall mean the positive difference, if
any, of the allowable growth amount less the sum of the competitive
awards amount plus the preliminary growth amount.
hh. "Consumer price index" shall mean the quotient of: (i) the average
of the national consumer price indexes determined by the United States
department of labor for the twelve-month period preceding January first
of the current year minus the average of the national consumer price
indexes determined by the United States department of labor for the
twelve-month period preceding January first of the prior year, divided
by (ii) the average of the national consumer price indexes determined by
the United States department of labor for the twelve-month period
preceding January first of the prior year, with the result expressed as
a decimal to three places.
ii. (1) "Direct certification count" shall be equal to the number of
children eligible for free meals or free milk based on information
obtained directly from the office of temporary and disability assistance
administering the supplemental nutrition assistance program and the
department of health administering Medicaid and providing data as per
the United States department of agriculture Medicaid demonstration
project.
(2) "Direct certification enrollment" shall mean enrollment collected
for purposes of the direct certification matching process.
(3) "Direct certification percent" shall mean the quotient arrived at
when dividing the direct certification count by the direct certification
enrollment.
(4) "Three-year direct certification percentage" shall mean the
quotient of: (A) the sum of the direct certification count for the base
year, plus such direct certification count computed for the year prior
to the base year, plus such direct certification count computed for the
year two years prior to the base year, divided by (B) the direct
certification enrollment for the base year, plus such direct
certification enrollment computed for the year prior to the base year,
plus such direct certification enrollment computed for the year two
years prior to the base year.
jj. "Small city school districts" shall mean any school districts that
were designated as small city school districts or central school
districts whose boundaries include a portion of a small city for the
school aid computer listing produced by the commissioner in support of
the enacted budget for the two thousand fourteen--two thousand fifteen
school year and entitled "SA141-5".
kk. The "federal COVID-19 supplemental stimulus" shall be equal to the
sum of (1) ninety percent of the funds from the elementary and secondary
school emergency relief fund made available to school districts pursuant
to the Coronavirus Response and Relief Supplemental Appropriations Act,
2021 in the same proportion as such district's share of funds provided
under Title I of the Elementary and Secondary Education Act of 1965 plus
(2) the base federal allocation. For eligible districts, the base
federal allocation shall be equal to the product of nine hundred
fifty-two dollars and fifteen cents ($952.15) and public school district
enrollment in the base year as computed pursuant to paragraph n of this
subdivision, provided that if the total statewide base federal
allocation is not equal to four hundred sixty-seven million eight
hundred thirteen thousand six hundred sixty-nine dollars ($467,813,669),
individual school district allocations shall be prorated to ensure that
the base federal allocation is equal to four hundred sixty-seven million
eight hundred thirteen thousand six hundred sixty-nine dollars
($467,813,669), less ninety percent of the funds from the elementary and
secondary school emergency relief fund made available to school
districts pursuant to the Coronavirus Response and Relief Supplemental
Appropriations Act, 2021 in the same proportion as such district's share
of funds provided under Title I of the Elementary and Secondary
Education Act of 1965, but not less than zero. Districts shall be
eligible for the base federal allocation if their combined wealth ratio
for the current year computed pursuant to subparagraph one of paragraph
c of subdivision three of this section is less than one and five tenths
(1.5) and the district is not a central high school district.
ll. (1) "Economically disadvantaged count" shall be equal to the
unduplicated count of all children registered to receive educational
services in grades kindergarten through twelve, including children in
ungraded programs who participate in, or whose family participates in,
economic assistance programs, such as the free or reduced-price lunch
programs, Social Security Insurance, Supplemental Nutrition Assistance
Program, Foster Care, Refugee Assistance (cash or medical assistance),
Earned Income Tax Credit (EITC), Home Energy Assistance Program (HEAP),
Safety Net Assistance (SNA), Bureau of Indian Affairs (BIA), or
Temporary Assistance for Needy Families (TANF).
(2) "Economically disadvantaged rate" shall mean the quotient arrived
at when dividing the economically disadvantaged count by public
enrollment as computed pursuant to subparagraph one of paragraph n of
this subdivision.
(3) "Three-year average economically disadvantaged rate" shall equal
the quotient of: (i) the sum of the economically disadvantaged count for
the school year prior to the base year, plus such number for the school
year two years prior to the base year, plus such number for the school
year three years prior to the base year; divided by (ii) the sum of
enrollment as computed pursuant to subparagraph one of paragraph n of
subdivision one of this section for the school year prior to the base
year, plus such number for the school year two years prior to the base
year, plus such number for the school year three years prior to the base
year, computed to four decimals without rounding.
mm. "Three-year average small area income and poverty estimate rate"
shall equal the quotient of: (i) the sum of the number of persons aged
five to seventeen within the school district, based on the small area
income and poverty estimates produced by the United States census
bureau, whose families had incomes below the poverty level for the
calendar year prior to the year in which the base year began, plus such
number for the calendar year two years prior to the year in which the
base year began, plus such number for the calendar year three years
prior to the year in which the base year began; divided by (ii) the sum
of the total number of persons aged five to seventeen within the school
district, based on such census bureau estimates, for the year prior to
the year in which the base year began, plus such total number for the
year two years prior to the year in which the base year began, plus such
total number for the year three years prior to the year in which the
base year began, computed to four decimals without rounding.
2. Computation of pupil counts and related factors. a. Computation of
resident weighted average daily attendance. For purposes of this section
weighted average daily attendance of a school district for any school
year shall be computed as follows:
(1) Weighted average daily attendance shall be determined by using the
average daily attendance of public school pupils in a full-day
kindergarten and grades one through six as the basic unit, with the
attendance of such pupils in one-half day kindergartens measured at
one-half of such basic unit and the attendance of such pupils in grades
seven through twelve measured at one and one-quarter of such basic unit.
The sum of all such units of attendance shall be the weighted average
daily attendance.
(2) In computing such attendance, the school district shall (i)
determine the number of religious holidays which fall on a school day
within a school year according to regulations established by the
commissioner, such religious holidays to be duly recognized as such for
purposes of this section by duly adopted resolution of the board of
education; (ii) deduct the aggregate attendance on such religious
holidays from the total aggregate attendance, by grade level; (iii)
deduct such religious holidays from the total number of days of session,
by grade level; (iv) compute the weighted average daily attendance for
the school year.
(3) In any instance where a pupil is a resident of another state or an
Indian pupil is a resident of any portion of a reservation located
wholly or partly within the borders of the state pursuant to subdivision
four of section forty-one hundred one of this chapter or a pupil is
living on federally owned land or property, such pupil's attendance
shall be counted as part of the weighted average daily attendance of the
school district in which such pupil is enrolled.
(4) Resident weighted average daily attendance for purposes of
determining the aid ratio of a school district for any school year shall
be the weighted average daily attendance for the school year immediately
preceding the base year, less the weighted average daily attendance of
nonresident pupils attending public schools in the district for such
school year, plus the weighted average daily attendance of pupils
resident in the district but attending public schools in another
district or state plus the weighted average daily attendance of pupils
resident in the district but attending full-time a school operated by a
board of cooperative educational services or a county vocational
education and extension board for such school year. The attendance of
nonresident pupils attending public school in the district and resident
pupils attending such schools outside of the district shall be
determined by applying to the number of such pupils registered during
the school year in each case the ratio of aggregate days attendance to
the possible aggregate days attendance of all pupils in attendance in
the district. Indian pupils of a reservation attending public school, or
pupils living on the United States military reservation at West Point
attending public school, shall be deemed to be resident pupils of the
district providing such school, for purposes of this paragraph. Where a
school district has entered into a contract with the state university
pursuant to subdivision two of section three hundred fifty-five of this
chapter under which the school district makes payments in the nature of
tuition for the education of certain children residing in the district,
such children for whom such tuition payments are made shall be deemed to
be resident pupils of such district for the purposes of this paragraph.
(5) In determining the resident weighted average daily attendance of a
component school district of a central high school district for
computing the aid ratio the weighted average daily attendance of high
school pupils residing in such component district and attending the
central high school shall be included. The resident weighted average
daily attendance of a central high school district itself shall be the
sum of the resident weighted average daily attendance of each component
school district computed as provided in the first sentence of this
paragraph.
(6) Notwithstanding the provisions of subparagraphs four and five of
this paragraph, when a school district shall experience an increase in
resident weighted average daily attendance during the current year
because of the closing in whole, or in part, of a non-public school or a
campus school, or a school previously operated by the United States
government on the United States military reservation at West Point, the
commissioner, in computing any aid ratio of such district, shall permit
the use of such additional resident weighted average daily attendance
for aid ratio purposes during the current year and the next succeeding
year, provided that such additional resident weighted average daily
attendance attributable to such closing, or part thereof, shall be in
excess of one hundred students; provided, however, that such district
which qualifies for an increase in total wealth pupil units pursuant to
paragraph f of this subdivision, shall use the increase in resident
weighted average daily attendance, even if such increase in resident
weighted average daily attendance is less than one hundred.
b. Computation of adjusted average daily attendance. For purposes of
this section adjusted average daily attendance of a school district for
any school year shall be computed as follows:
(1) Adjusted average daily attendance shall be determined by using the
average daily attendance of public school pupils in a full-day
kindergarten and grades one through twelve as the basic unit, with the
attendance of such pupils in one-half day kindergartens measured at
one-half of such basic unit. The sum of all such units of attendance
shall be the adjusted average daily attendance.
(2) In computing such attendance, the school district shall (i)
determine the number of religious holidays which fall on a school day
within a school year according to regulations established by the
commissioner, such religious holidays to be duly recognized as such for
purposes of this section by duly adopted resolution of the board of
education; (ii) deduct the aggregate attendance on such religious
holidays from the total aggregate attendance, by grade level; (iii)
deduct such religious holidays from the total number of days of session,
by grade level; (iv) compute the adjusted average daily attendance for
the school year.
(3) In any instance where a pupil is a resident of another state or an
Indian pupil is a resident of any portion of a reservation located
wholly or partly within the borders of the state pursuant to subdivision
four of section forty-one hundred one of this chapter or a pupil is
living on federally owned land or property, such pupil's attendance
shall be counted as part of the adjusted average daily attendance of the
school district in which such pupil is enrolled.
c. Computation of additional aidable pupil units. The additional
aidable pupil units used to compute total aidable pupil units pursuant
to paragraph e of this subdivision shall be the sum of the attendance of
summer session pupils multiplied by twelve per centum and the weighted
pupils with special educational needs. The additional aidable pupil
units used to compute total wealth pupil units pursuant to paragraph f
of this subdivision shall be the sum of the year prior to the base year
resident weighted pupils with special educational needs and resident
weighted pupils with handicapping conditions. Nothing contained in this
paragraph shall be construed to result in the inclusion of the
attendance of summer session pupils in the computation of weighted or
adjusted average daily attendance pursuant to this subdivision.
d. Secondary school weighting. There shall be added to the total
aidable pupil units computed in paragraph e of this subdivision and the
total wealth pupil units computed in paragraph f of this subdivision, a
number equal to the product of: (1) twenty-five per centum, (2) the
adjusted average daily attendance in grades seven through twelve for the
year prior to the base year, excluding attendance of pupils who receive
a weighting for disabilities, and (3) for total aidable pupil units, the
enrollment index computed pursuant to this section for the base year,
provided, however, that only resident secondary pupils shall be used for
the computation of total wealth pupil units.
e. Computation of total aidable pupil units. (1) A district's total
aidable pupil units shall be the sum of the district's adjusted average
daily attendance computed pursuant to this section for the year prior to
the base year multiplied by the enrollment index computed pursuant to
this section for the base year plus the additional aidable pupil units
computed for the year prior to the base year under paragraph c of this
subdivision.
(2) In such computation school districts may, with the commissioner's
approval, exclude attendance for those days on which school attendance
was adversely affected because of an epidemic or because of a religious
holiday as provided in subparagraph two of paragraph b of this
subdivision. For the purposes of computing selected total aidable pupil
units, a district may use either total aidable pupil units for the
current aid year or the average of total aidable pupil units for the
current aid year and the prior aid year, using current aid year
definitions of total aidable pupil units for both years, except that for
aids payable during the nineteen hundred ninety-seven--nineteen hundred
ninety-eight school year the total aidable pupil units for the prior aid
year used in such average shall be calculated using the definition of
total aidable pupil units in effect for aid payable in the base year.
f. Computation of total wealth pupil units. (1) Total wealth pupil
units will be computed using the adjusted average daily attendance for
the year prior to the base year as computed in this section, plus the
attendance of resident pupils attending public school elsewhere, less
the attendance of nonresident pupils plus the attendance of resident
pupils attending full-time in board of cooperative educational services
(not otherwise specifically included), plus the additional aidable pupil
units as computed pursuant to paragraphs c and d of this subdivision,
excluding summer school pupils, plus the year prior to the base year
resident weighted pupils with disabilities. The attendance of
nonresident pupils attending public school in the district and resident
pupils attending such schools outside of the district shall be
determined by applying to the number of such pupils registered during
the school year in each case the ratio of aggregate days attendance to
the possible aggregate days attendance of all pupils in attendance in
the district. Native American pupils of a reservation attending public
school, or pupils living on the United States military reservation at
West Point attending public school, shall be deemed to be resident
pupils of the district providing such school, for purposes of this
paragraph. Where a school district has entered into a contract with
state university pursuant to subdivision two of section three hundred
fifty-five of this chapter under which the school district makes payment
in the nature of tuition for the education of certain children residing
in the district, such children for whom such tuition payments are made
shall be deemed to be resident pupils of such district for the purposes
of this paragraph.
(2) In determining the total wealth pupil units of a component school
district of a central high school district for computing aid ratios the
total wealth pupil units of high school pupils residing in such
component district and attending the central high school shall be
included. The total wealth pupil units of a central high school district
itself shall be the sum of the total wealth pupil units of each
component school district.
(3) Notwithstanding the foregoing provisions of this paragraph, when a
school district shall experience an increase in total wealth pupil units
during the current year because of the closing in whole, or in part, of
a nonpublic school or a campus school, or a school previously operated
by the United States government on the United States military
reservation at West Point, the commissioner, in computing any aid ratio
of such district, shall permit the use of such additional total wealth
pupil units during the current year and the next succeeding year,
provided that such additional total wealth pupil units attributable to
such closing, or part thereof, shall be in excess of one hundred
students; provided, however, that such district which qualifies for an
increase in resident weighted average daily attendance pursuant to
subparagraph six of paragraph a of this subdivision, shall use the
increase in total wealth pupil units, even if such increase in total
wealth pupil units is less than one hundred.
g. Computation of total aidable foundation pupil units. Total aidable
foundation pupil units shall be the sum of (1) the district's average
daily membership computed pursuant to this section for the year prior to
the base year multiplied by the enrollment index computed pursuant to
this section for the base year plus (2) the product of the average daily
membership of summer session pupils and twelve percent plus (3) the year
prior to the base year weighted foundation pupils with disabilities. For
the purposes of computing total foundation aid a district may use either
total aidable foundation pupil units for the current aid year or the
average of total foundation aidable pupil units for the current aid year
and the prior aid year, using current aid year definitions of total
aidable foundation pupil units for both years.
h. Computation of total wealth foundation pupil units. (1) Total
wealth foundation pupil units shall mean the sum of (i) average daily
membership for the year prior to the base year as computed in this
section, plus (ii) the full-time equivalent enrollment of resident
pupils attending public school elsewhere, less the full-time equivalent
enrollment of nonresident pupils, plus (iii) the full-time equivalent
enrollment of resident pupils attending full-time in board of
cooperative educational services (not otherwise specifically included).
Native American pupils of a reservation attending public school, or
pupils living on the United States military reservation at West Point
attending public school, shall be deemed to be resident pupils of the
district providing such school, for purposes of this paragraph. Where a
school district has entered into a contract with state university
pursuant to subdivision two of section three hundred fifty-five of this
chapter under which the school district makes payment in the nature of
tuition for the education of certain children residing in the district,
such children for whom such tuition payments are made shall be deemed to
be resident pupils of such district for the purposes of this paragraph.
(2) In determining the total wealth foundation pupil units of a
component school district of a central high school district for
computing aid ratios the total wealth foundation pupil units of high
school pupils residing in such component district and attending the
central high school shall be included. The total wealth foundation pupil
units of a central high school district itself shall be the sum of the
total wealth foundation pupil units of each component school district.
(3) Notwithstanding the foregoing provisions of this paragraph, when a
school district shall experience an increase in total wealth foundation
pupil units during the current year because of the closing in whole, or
in part, of a nonpublic school or a campus school, or a school
previously operated by the United States government on the United States
military reservation at West Point, the commissioner, in computing any
aid ratio of such district, shall permit the use of such additional
total wealth foundation pupil units during the current year and the next
succeeding year, provided that such additional total wealth foundation
pupil units attributable to such closing, or part thereof, shall be in
excess of one hundred students.
i. Parent-teacher conferences or workshops. Notwithstanding any other
provision of this section to the contrary, when a school district
operates for a half day session because of a parent-teacher conference
or workshops for teachers, it shall be apportioned with the same amount
of state aid for pupils attending kindergarten as if both morning and
afternoon kindergarten groups were in attendance although only one
kindergarten class attends school. The school district shall provide
that morning and afternoon kindergarten groups shall alternate in
attendance if more than one half day session is scheduled during the
school year.
3. Computation of aid ratios.
a. (1) "Pupil wealth ratio" shall mean the number computed to three
decimals without rounding obtained when actual valuation of a school
district divided by the total wealth pupil units is divided by the
statewide average actual valuation per total wealth pupil unit as
computed by the commissioner in accordance with the provisions of this
section. Such statewide average actual valuation per total wealth pupil
unit shall be established each year by the commissioner using the latest
single year actual valuation computed under paragraph c of subdivision
one of this section. Such statewide average shall be transmitted to the
school districts. Such statewide average shall be rounded to the nearest
hundredth and shall include the actual valuation and total wealth pupil
units of all school districts eligible for aid pursuant to this section
except central high school districts. For the purposes of calculating
such statewide average the data for the city school district of the city
of New York shall be citywide data.
(2) "Pupil wealth ratio for total foundation aid" shall mean the
number computed to three decimals without rounding obtained when the
selected actual valuation of a school district divided by the total
wealth pupil units is divided by the statewide average selected actual
valuation per total wealth pupil unit as computed by the commissioner in
accordance with the provisions of this section. Such statewide average
selected actual valuation per total wealth pupil unit shall be
established each year by the commissioner using the selected actual
valuation computed under paragraph c of subdivision one of this section.
Such statewide average shall be transmitted to the school districts.
Such statewide average shall be rounded to the nearest hundredth and
shall include the selected actual valuation and total wealth pupil units
of all school districts eligible for aid pursuant to this section except
central high school districts. For the purposes of calculating such
statewide average the data for the city school district of the city of
New York shall be citywide data.
b. (1) "Alternate pupil wealth ratio" shall mean the number computed
to three decimals without rounding obtained when the adjusted gross
income of a school district for the calendar year two years prior to the
calendar year in which the base year began divided by the total wealth
pupil units of such district is divided by the statewide adjusted gross
income per total wealth pupil unit. Such statewide average gross income
per pupil shall be established each year by the commissioner and shall
be transmitted to school districts. Such statewide average shall be
rounded to the nearest hundredth and shall include the adjusted gross
income and total wealth pupil units of all school districts eligible for
aid pursuant to this section except central high school districts. For
the purposes of calculating such statewide average the data for the city
school district of the city of New York shall be citywide data.
(2) "Alternate pupil wealth ratio for total foundation aid" shall mean
the number computed to three decimals without rounding obtained when the
selected adjusted gross income of a school district for the calendar
year two years prior to the calendar year in which the base year began
divided by the total wealth pupil units of such district is divided by
the statewide selected adjusted gross income per total wealth pupil
unit. Such statewide average selected adjusted gross income per pupil
shall be established each year by the commissioner and shall be
transmitted to school districts. Such statewide average shall be rounded
to the nearest hundredth and shall include the selected adjusted gross
income and total wealth pupil units of all school districts eligible for
aid pursuant to this section except central high school districts. For
the purposes of calculating such statewide average the data for the city
school district of the city of New York shall be citywide data.
c. (1) "Combined wealth ratio" shall mean the number computed to three
decimals without rounding obtained when fifty per centum of the pupil
wealth ratio is added to fifty per centum of the alternate pupil wealth
ratio.
(2) "Combined wealth ratio for total foundation aid" shall mean the
number computed to three decimals without rounding obtained when fifty
per centum of the pupil wealth ratio for total foundation aid is added
to fifty per centum of the alternate pupil wealth ratio for total
foundation aid.
d. "Income wealth index" shall mean the number computed to three
decimals without rounding obtained when the adjusted gross income of a
school district for the calendar year two years prior to the calendar
year in which the base year began divided by the total wealth foundation
pupil units of such district is divided by the statewide adjusted gross
income per total wealth foundation pupil units. Such statewide average
gross income per pupil shall be established each year by the
commissioner and shall be transmitted to school districts. For the
purposes of this paragraph, the income data shall be computed in
accordance with paragraph h of subdivision one of this section. Such
statewide average shall be rounded to the nearest hundredth and shall
include the adjusted gross income and total wealth foundation pupil
units of all school districts eligible for aid pursuant to this section
except central high school districts. For the purposes of calculating
such statewide average the data for the city school district of the city
of New York shall be citywide data. The adjusted gross income of a
central high school district shall equal the sum of the adjusted gross
income of each of its component school districts.
e. Building aid ratios. The aid ratio to be used in determining
building aid apportionments to any school district pursuant to this
section shall be computed in the following manner:
(1) The actual valuation of such district shall be divided by its
resident weighted average daily attendance as computed pursuant to this
section to determine its actual valuation per resident pupil.
(2) The commissioner shall determine the state average actual
valuation per pupil in resident weighted average daily attendance for
the preceding school year using the latest single year actual valuation
computed under paragraph c of subdivision one of this section. The
commissioner shall transmit such state average to the school districts.
Such statewide average shall be rounded to the nearest hundredth and
shall include the actual valuation and resident weighted average daily
attendance of all school districts eligible for aid pursuant to this
section except central high school districts. For the purposes of
calculating such statewide average the data for the city school district
of the city of New York shall be citywide data.
(3) The resident weighted average daily attendance wealth ratio shall
mean the actual valuation per resident pupil of the school district
divided by such state average actual valuation per pupil, carried to
three decimal places without rounding.
(4) The building aid ratio shall be computed by subtracting from one
the product obtained by multiplying the resident weighted average daily
attendance wealth ratio by fifty-one percent. Such aid ratio shall be
expressed as a decimal carried to three places without rounding, but
shall not be less than zero.
(5) The additional building aid ratio for low income wealth school
districts shall be the product obtained by multiplying the state sharing
ratio by one and two hundred sixty-three thousandths (1.263).
f. The board of cooperative educational services aid ratio shall equal
the greater of: (1) an amount equal to one minus the quotient expressed
as a decimal to three places without rounding of eight mills divided by
the tax rate of the local district computed upon the actual valuation of
taxable property, as determined pursuant to subdivision one of this
section, expressed in mills to the nearest tenth as determined by the
commissioner, provided, however, that where services are provided to a
school district which is included within a central high school district
or to a central high school district, such amount shall equal one minus
the quotient expressed as a decimal to three places without rounding of
three mills divided by the tax rates, expressed in mills to the nearest
tenth, of such districts, as determined by the commissioner or (2) an
amount computed by subtracting from one the product obtained by
multiplying the resident weighted average daily attendance wealth ratio
by fifty-one percent. Such aid ratio shall be expressed as a decimal
carried to three places without rounding but shall not be less than
thirty-six percent and shall not be greater than ninety percent.
g. Computation of the state sharing ratio. The state sharing ratio
shall be the higher of:
(1) a value computed by subtracting from one and thirty-seven
hundredths the product obtained by multiplying the combined wealth ratio
by one and twenty-three hundredths; or
(2) a value computed by subtracting from one the product obtained by
multiplying the combined wealth ratio by sixty-four hundredths; or
(3) a value computed by subtracting from eighty hundredths the product
obtained by multiplying the combined wealth ratio by thirty-nine
hundredths; or
(4) a value computed by subtracting from fifty-one hundredths the
product obtained by multiplying the combined wealth ratio by twenty-two
hundredths, provided, however, that for the purpose of computing the
state sharing ratio for total foundation aid, the tier four value shall
be computed by subtracting from fifty-one hundredths the product
obtained by multiplying the combined wealth ratio by one hundred
seventy-three thousandths and such values shall be computed using the
combined wealth ratio for total foundation aid in place of the combined
wealth ratio, and, for high need school districts, as determined
pursuant to clause (c) of subparagraph two of paragraph c of subdivision
six of this section for the school aid computer listing produced by the
commissioner in support of the enacted budget for the two thousand
seven--two thousand eight school year and entitled "SA0708", such values
shall be multiplied by one hundred five percent.
Such result shall be expressed as a decimal carried to three places
without rounding, but shall not be greater than ninety hundredths nor
less than zero.
4. Total foundation aid. In addition to any other apportionment
pursuant to this chapter, a school district, other than a special act
school district as defined in subdivision eight of section four thousand
one of this chapter, shall be eligible for total foundation aid equal to
the product of total aidable foundation pupil units multiplied by the
district's selected foundation aid, which shall be the greater of five
hundred dollars ($500) or foundation formula aid, provided, however that
for the two thousand seven--two thousand eight through two thousand
eight--two thousand nine school years, no school district shall receive
total foundation aid in excess of the sum of the total foundation aid
base for aid payable in the two thousand seven--two thousand eight
school year computed pursuant to subparagraph (i) of paragraph j of
subdivision one of this section, plus the phase-in foundation increase
computed pursuant to paragraph b of this subdivision, and provided
further that for the two thousand twelve--two thousand thirteen school
year, no school district shall receive total foundation aid in excess of
the sum of the total foundation aid base for aid payable in the two
thousand eleven--two thousand twelve school year computed pursuant to
subparagraph (ii) of paragraph j of subdivision one of this section,
plus the phase-in foundation increase computed pursuant to paragraph b
of this subdivision, and provided further that for the two thousand
thirteen--two thousand fourteen school year and thereafter, no school
district shall receive total foundation aid in excess of the sum of the
total foundation aid base computed pursuant to subparagraph (ii) of
paragraph j of subdivision one of this section, plus the phase-in
foundation increase computed pursuant to paragraph b of this
subdivision, and provided further that for the two thousand sixteen--two
thousand seventeen school year, no eligible school districts shall
receive total foundation aid in excess of the sum of the total
foundation aid base computed pursuant to subparagraph (ii) of paragraph
j of subdivision one of this section plus the sum of (A) the phase-in
foundation increase, (B) the executive foundation increase with a
minimum increase pursuant to paragraph b-2 of this subdivision, and (C)
an amount equal to "COMMUNITY SCHOOLS AID" in the computer listing
produced by the commissioner in support of the executive budget request
for the two thousand sixteen--two thousand seventeen school year and
entitled "BT161-7", where (1) "eligible school district" shall be
defined as a district with (a) an unrestricted aid increase of less than
seven percent (0.07) and (b) a three year average free and reduced price
lunch percent greater than fifteen percent (0.15), and (2) "unrestricted
aid increase" shall mean the quotient arrived at when dividing (a) the
sum of the executive foundation aid increase plus the gap elimination
adjustment for the base year, by (b) the difference of foundation aid
for the base year less the gap elimination adjustment for the base year,
and (3) "executive foundation increase" shall mean the difference of (a)
the amounts set forth for each school district as "FOUNDATION AID" under
the heading "2016-17 ESTIMATED AIDS" in the school aid computer listing
produced by the commissioner in support of the executive budget request
for the two thousand sixteen--two thousand seventeen school year and
entitled "BT161-7" less (b) the amounts set forth for each school
district as "FOUNDATION AID" under the heading "2015-16 BASE YEAR AIDS"
in such computer listing and provided further that total foundation aid
shall not be less than the product of the total foundation aid base
computed pursuant to paragraph j of subdivision one of this section and
the due-minimum percent which shall be, for the two thousand twelve--two
thousand thirteen school year, one hundred and six-tenths percent
(1.006) and for the two thousand thirteen--two thousand fourteen school
year for city school districts of those cities having populations in
excess of one hundred twenty-five thousand and less than one million
inhabitants one hundred and one and one hundred and seventy-six
thousandths percent (1.01176), and for all other districts one hundred
and three-tenths percent (1.003), and for the two thousand fourteen--two
thousand fifteen school year one hundred and eighty-five hundredths
percent (1.0085), and for the two thousand fifteen--two thousand sixteen
school year, one hundred thirty-seven hundredths percent (1.0037),
subject to allocation pursuant to the provisions of subdivision eighteen
of this section and any provisions of a chapter of the laws of New York
as described therein, nor more than the product of such total foundation
aid base and one hundred fifteen percent for any school year other than
the two thousand seventeen--two thousand eighteen school year, provided,
however, that for the two thousand sixteen--two thousand seventeen
school year such maximum shall be no more than the sum of (i) the
product of such total foundation aid base and one hundred fifteen
percent plus (ii) the executive foundation increase and plus (iii)
"COMMUNITY SCHOOLS AID" in the computer listing produced by the
commissioner in support of the executive budget request for the two
thousand sixteen--two thousand seventeen school year and entitled
"BT161-7" and provided further that for the two thousand nine--two
thousand ten through two thousand eleven--two thousand twelve school
years, each school district shall receive total foundation aid in an
amount equal to the amount apportioned to such school district for the
two thousand eight--two thousand nine school year pursuant to this
subdivision. Total aidable foundation pupil units shall be calculated
pursuant to paragraph g of subdivision two of this section. For the
purposes of calculating aid pursuant to this subdivision, aid for the
city school district of the city of New York shall be calculated on a
citywide basis.
a. Foundation formula aid. Foundation formula aid shall equal the
remainder when the expected minimum local contribution is subtracted
from the product of the foundation amount, the regional cost index, and
the pupil need index, or: (foundation amount x regional cost index x
pupil need index)- expected minimum local contribution.
(1) The foundation amount shall reflect the average per pupil cost of
general education instruction in successful school districts, as
determined by a statistical analysis of the costs of special education
and general education in successful school districts, provided that the
foundation amount shall be adjusted annually to reflect the percentage
increase in the consumer price index as defined by paragraph hh of
subdivision one of this section, provided that for the two thousand
eight--two thousand nine school year, for the purpose of such
adjustment, the percentage increase in the consumer price index shall be
deemed to be two and nine-tenths percent (0.029), and provided further
that the foundation amount for the two thousand seven--two thousand
eight school year shall be five thousand two hundred fifty-eight
dollars, and provided further that for the two thousand seven--two
thousand eight through two thousand seventeen--two thousand eighteen
school years, the foundation amount shall be further adjusted by the
phase-in foundation percent established pursuant to paragraph b of this
subdivision.
(2) The regional cost index shall reflect an analysis of labor market
costs based on median salaries in professional occupations that require
similar credentials to those of positions in the education field, but
not including those occupations in the education field, provided that
the regional cost indices for the two thousand seven--two thousand eight
school year and thereafter shall be as follows:
Labor Force Region Index
Capital District 1.124
Southern Tier 1.045
Western New York 1.091
Hudson Valley 1.314
Long Island/NYC 1.425
Finger Lakes 1.141
Central New York 1.103
Mohawk Valley 1.000
North Country 1.000
(3) The pupil need index shall equal the sum of one plus the
extraordinary needs percent, provided, however, that the pupil need
index shall not be less than one nor more than two. The extraordinary
needs percent shall be calculated pursuant to paragraph w of subdivision
one of this section.
(4) The expected minimum local contribution shall equal the lesser of
(i) the product of (A) the quotient arrived at when the selected actual
valuation is divided by total wealth foundation pupil units, multiplied
by (B) the product of the local tax factor, multiplied by the income
wealth index, or (ii) the product of (A) the product of the foundation
amount, the regional cost index, and the pupil need index, multiplied by
(B) the positive difference, if any, of one minus the state sharing
ratio for total foundation aid. The local tax factor shall be
established by May first of each year by determining the product,
computed to four decimal places without rounding, of ninety percent
multiplied by the quotient of the sum of the statewide average tax rate
as computed by the commissioner for the current year in accordance with
the provisions of paragraph e of subdivision one of section thirty-six
hundred nine-e of this part plus the statewide average tax rate computed
by the commissioner for the base year in accordance with such provisions
plus the statewide average tax rate computed by the commissioner for the
year prior to the base year in accordance with such provisions, divided
by three, provided however that for the two thousand seven--two thousand
eight school year, such local tax factor shall be sixteen thousandths
(0.016), and provided further that for the two thousand eight--two
thousand nine school year, such local tax factor shall be one hundred
fifty-four ten thousandths (0.0154). The income wealth index shall be
calculated pursuant to paragraph d of subdivision three of this section,
provided, however, that for the purposes of computing the expected
minimum local contribution the income wealth index shall not be less
than sixty-five percent (0.65) and shall not be more than two hundred
percent (2.0) and provided however that such income wealth index shall
not be more than ninety-five percent (0.95) for the two thousand
eight--two thousand nine school year, and provided further that such
income wealth index shall not be less than zero for the two thousand
thirteen--two thousand fourteen school year. The selected actual
valuation shall be calculated pursuant to paragraph c of subdivision one
of this section. Total wealth foundation pupil units shall be calculated
pursuant to paragraph h of subdivision two of this section.
(5) For the purposes of this subdivision, "total foundation aid" shall
be equal to the product of the total aidable foundation pupil units
multiplied by the district's selected foundation aid.
b. Phase-in foundation increase. (1) The phase-in foundation increase
shall equal the product of the phase-in foundation increase factor
multiplied by the positive difference, if any, of (i) the product of the
total aidable foundation pupil units multiplied by the district's
selected foundation aid less (ii) the total foundation aid base computed
pursuant to paragraph j of subdivision one of this section.
(2) (i) Phase-in foundation percent. The phase-in foundation percent
shall equal one hundred thirteen and fourteen one hundredths percent
(1.1314) for the two thousand eleven--two thousand twelve school year,
one hundred ten and thirty-eight hundredths percent (1.1038) for the two
thousand twelve--two thousand thirteen school year, one hundred seven
and sixty-eight hundredths percent (1.0768) for the two thousand
thirteen--two thousand fourteen school year, one hundred five and six
hundredths percent (1.0506) for the two thousand fourteen--two thousand
fifteen school year, and one hundred two and five tenths percent
(1.0250) for the two thousand fifteen--two thousand sixteen school year.
(ii) Phase-in foundation increase factor. For the two thousand
eleven--two thousand twelve school year, the phase-in foundation
increase factor shall equal thirty-seven and one-half percent (0.375)
and the phase-in due minimum percent shall equal nineteen and forty-one
hundredths percent (0.1941), for the two thousand twelve--two thousand
thirteen school year the phase-in foundation increase factor shall equal
one and seven-tenths percent (0.017), for the two thousand thirteen--two
thousand fourteen school year the phase-in foundation increase factor
shall equal (1) for a city school district in a city having a population
of one million or more, five and twenty-three hundredths percent
(0.0523) or (2) for all other school districts zero percent, for the two
thousand fourteen--two thousand fifteen school year the phase-in
foundation increase factor shall equal (1) for a city school district of
a city having a population of one million or more, four and thirty-two
hundredths percent (0.0432) or (2) for a school district other than a
city school district having a population of one million or more for
which (A) the quotient of the positive difference of the foundation
formula aid minus the foundation aid base computed pursuant to paragraph
j of subdivision one of this section divided by the foundation formula
aid is greater than twenty-two percent (0.22) and (B) a combined wealth
ratio less than thirty-five hundredths (0.35), seven percent (0.07) or
(3) for all other school districts, four and thirty-one hundredths
percent (0.0431), and for the two thousand fifteen--two thousand sixteen
school year the phase-in foundation increase factor shall equal: (1) for
a city school district of a city having a population of one million or
more, thirteen and two hundred seventy-four thousandths percent
(0.13274); or (2) for districts where the quotient arrived at when
dividing (A) the product of the total aidable foundation pupil units
multiplied by the district's selected foundation aid less the total
foundation aid base computed pursuant to paragraph j of subdivision one
of this section divided by (B) the product of the total aidable
foundation pupil units multiplied by the district's selected foundation
aid is greater than nineteen percent (0.19), and where the district's
combined wealth ratio is less than thirty-three hundredths (0.33), seven
and seventy-five hundredths percent (0.0775); or (3) for any other
district designated as high need pursuant to clause (c) of subparagraph
two of paragraph c of subdivision six of this section for the school aid
computer listing produced by the commissioner in support of the enacted
budget for the two thousand seven--two thousand eight school year and
entitled "SA0708", four percent (0.04); or (4) for a city school
district in a city having a population of one hundred twenty-five
thousand or more but less than one million, fourteen percent (0.14); or
(5) for school districts that were designated as small city school
districts or central school districts whose boundaries include a portion
of a small city for the school aid computer listing produced by the
commissioner in support of the enacted budget for the two thousand
fourteen--two thousand fifteen school year and entitled "SA1415", four
and seven hundred fifty-one thousandths percent (0.04751); or (6) for
all other districts one percent (0.01), and for the two thousand
sixteen--two thousand seventeen school year the foundation aid phase-in
increase factor shall equal for an eligible school district the greater
of: (1) for a city school district in a city with a population of one
million or more, seven and seven hundred eighty four thousandths percent
(0.07784); or (2) for a city school district in a city with a population
of more than two hundred fifty thousand but less than one million as of
the most recent federal decennial census, seven and three hundredths
percent (0.0703); or (3) for a city school district in a city with a
population of more than two hundred thousand but less than two hundred
fifty thousand as of the most recent federal decennial census, six and
seventy-two hundredths percent (0.0672); or (4) for a city school
district in a city with a population of more than one hundred fifty
thousand but less than two hundred thousand as of the most recent
federal decennial census, six and seventy-four hundredths percent
(0.0674); or (5) for a city school district in a city with a population
of more than one hundred twenty-five thousand but less than one hundred
fifty thousand as of the most recent federal decennial census, nine and
fifty-five hundredths percent (0.0955); or (6) for school districts that
were designated as small city school districts or central school
districts whose boundaries include a portion of a small city for the
school aid computer listing produced by the commissioner in support of
the enacted budget for the two thousand fourteen--two thousand fifteen
school year and entitled "SA141-5" with a combined wealth ratio less
than one and four tenths (1.4), nine percent (0.09), provided, however,
that for such districts that are also districts designated as high need
urban-suburban pursuant to clause (c) of subparagraph two of paragraph c
of subdivision six of this section for the school aid computer listing
produced by the commissioner in support of the enacted budget for the
two thousand seven--two thousand eight school year and entitled
"SA0708", nine and seven hundred and nineteen thousandths percent
(0.09719); or (7) for school districts designated as high need rural
pursuant to clause (c) of subparagraph two of paragraph c of subdivision
six of this section for the school aid computer listing produced by the
commissioner in support of the enacted budget for the two thousand
seven--two thousand eight school year and entitled "SA0708", thirteen
and six tenths percent (0.136); or (8) for school districts designated
as high need urban-suburban pursuant to clause (c) of subparagraph two
of paragraph c of subdivision six of this section for the school aid
computer listing produced by the commissioner in support of the enacted
budget for the two thousand seven--two thousand eight school year and
entitled "SA0708", seven hundred nineteen thousandths percent (0.00719);
or (9) for all other eligible school districts, forty-seven hundredths
percent (0.0047), provided further that for the two thousand
seventeen--two thousand eighteen school year the foundation aid increase
phase-in factor shall equal (1) for school districts with a census 2000
poverty rate computed pursuant to paragraph q of subdivision one of this
section equal to or greater than twenty-six percent (0.26), ten and
three-tenths percent (0.103), or (2) for a school district in a city
with a population in excess of one million or more, seventeen and
seventy-seven one-hundredths percent (0.1777), or (3) for a city school
district in a city with a population of more than two hundred fifty
thousand but less than one million, as of the most recent decennial
census, twelve and sixty-nine hundredths percent (0.1269) or (4) for a
city school district in a city with a population of more than one
hundred fifty thousand but less than two hundred thousand, as of the
most recent federal decennial census, ten and seventy-eight one
hundredths percent (0.1078), or (5) for a city school district in a city
with a population of more than one hundred twenty-five thousand but less
than one hundred fifty thousand as of the most recent federal decennial
census, nineteen and one hundred eight one-thousandths percent
(0.19108), or (6) for a city school district in a city with a population
of more than two hundred thousand but less than two hundred fifty
thousand as of the most recent federal decennial census, ten and
six-tenths percent (0.106), or (7) for all other districts, four and
eighty-seven one-hundredths percent (0.0487), and for the two thousand
twenty-two--two thousand twenty-three school year the foundation aid
phase-in increase factor shall be fifty percent (0.5), and for the two
thousand twenty-three--two thousand twenty-four school year and
thereafter the foundation aid phase-in increase factor shall be one
hundred percent (1.0).
b-1. Notwithstanding any other provision of law to the contrary, for
the two thousand seven--two thousand eight school year and thereafter,
the additional amount payable to each school district pursuant to this
subdivision in the current year as total foundation aid, after deducting
the total foundation aid base, shall be deemed a state grant in aid
identified by the commissioner for general use for purposes of section
seventeen hundred eighteen of this chapter.
b-2. Due minimum for the two thousand sixteen--two thousand seventeen
school year. Notwithstanding any other provision of law to the contrary,
for the two thousand sixteen--two thousand seventeen school year the
total foundation aid shall not be less than the sum of the total
foundation aid base computed pursuant to paragraph j of subdivision one
of this section plus the due minimum for the two thousand sixteen--two
thousand seventeen school year, where such due minimum shall equal the
difference of (1) the product of (A) two percent (0.02) multiplied by
(B) the difference of total foundation aid for the base year less the
gap elimination adjustment for the base year, less (2) the sum of (A)
the difference of the amounts set forth for each school district as
"FOUNDATION AID" under the heading "2016-17 ESTIMATED AIDS" in the
school aid computer listing produced by the commissioner in support of
the executive budget request for the two thousand sixteen--two thousand
seventeen school year and entitled "BT161-7" less the amounts set forth
for each school district as "FOUNDATION AID" under the heading "2015-16
BASE YEAR AIDS" in such computer listing plus (B) the gap elimination
adjustment for the base year.
b-3. Due minimum for the two thousand seventeen--two thousand eighteen
school year. Notwithstanding any other provision of law to the contrary,
for the two thousand seventeen--two thousand eighteen school year the
total foundation aid shall not be less than (A) the sum of the total
foundation aid base computed pursuant to paragraph j of subdivision one
of this section plus the product of (i) the difference of the amount set
forth for such school district as "FOUNDATION AID" under the heading
"2017-18 ESTIMATED AIDS" in the school aid computer listing produced by
the commissioner in support of the executive budget request for the two
thousand seventeen--two thousand eighteen school year and entitled
"BT171-8" less the amount set forth for such school district as
"FOUNDATION AID" under the heading "2016-17 BASE YEAR AIDS" in the
school aid computer listing produced by the commissioner in support of
the executive budget request for the two thousand seventeen--two
thousand eighteen school year and entitled "BT171-8" multiplied by (ii)
one and eighteen one-hundredths (1.18), or (B) the product of forty-four
and seventy-five one-hundredths percent (0.4475) multiplied by total
foundation aid as computed pursuant to paragraph a of this subdivision,
or (C) the sum of the total foundation aid base computed pursuant to
paragraph j of subdivision one of this section plus the due minimum for
the two thousand seventeen--two thousand eighteen school year, where
such due minimum shall equal (1) for school districts with a census 2000
poverty rate computed pursuant to paragraph q of subdivision one of this
section, equal to or greater than eleven and nine-tenths percent
(0.119), the product of the foundation aid base for the two thousand
seventeen--two thousand eighteen school year computed pursuant to
subparagraph (iii) of paragraph j of subdivision one of this section
multiplied by three hundred thirty-five ten-thousandths (0.0335), or (2)
for all other school districts the product of the foundation aid base
for the two thousand seventeen--two thousand eighteen school year
computed pursuant to subparagraph (iii) of paragraph j of subdivision
one of this section multiplied by two and seventy-four one-hundredths
percent (0.0274).
b-4. Additional increase for the two thousand seventeen-two thousand
eighteen school year. For the two thousand seventeen-two thousand
eighteen school year, any school district eligible to receive a phase-in
foundation increase pursuant to this subdivision shall receive an
additional foundation increase equal to the sum of tiers A, B, C, and D
as defined herein.
(i) Tier A. For all school districts other than a district within a
city with a population of one million or more, with a combined wealth
ratio less than two (2.0), where either (A) the quotient arrived at by
dividing the English language learner count pursuant to paragraph o of
subdivision one of this section for the base year by the public school
district enrollment for the base year pursuant to paragraph n of
subdivision one of this section is greater than two one-hundredths
(0.02) or (B) the quotient arrived at by dividing the difference of the
English language learner count pursuant to paragraph o of subdivision
one of this section for the base year less such count for one year prior
to the base year by the public school district enrollment for one year
prior to the base year pursuant to paragraph n of subdivision one of
this section is greater than one one-thousandth (0.001), tier A shall
equal the product of (A) the difference of two minus the combined wealth
ratio multiplied by (B) one hundred dollars ($100.00) multiplied by (C)
the English language learner count for the base year.
(ii) Tier B. For any school district (A) where the amount set forth as
"25% LIMIT CAP ON INCREASE" on the computer file produced by the
commissioner in support of the enacted budget for the two thousand
seven--two thousand eight school year and entitled "SA070-8" is less
than zero and (B) with a combined wealth ratio computed pursuant to
paragraph c of subdivision three of this section greater than one (1.0),
tier B shall equal the product of (A) the sum of (1) the difference of
total foundation aid less the foundation aid base plus (2) the
difference of the amount set forth for such school district as
"FOUNDATION AID" under the heading "2017-18 ESTIMATED AIDS" in the
school aid computer listing produced by the commissioner in support of
the executive budget request and entitled "BT1718" less the foundation
aid base multiplied by (B) ten and two-tenths percent (0.102).
(iii) Tier C. For all school districts with a combined wealth ratio
for total foundation aid computed pursuant to paragraph c of subdivision
three of this section less than one (1.0), tier C shall be the greater
of (A) for districts that were designated as small city school districts
or central school districts whose boundaries include a portion of a
small city for the school aid computer listing produced by the
commissioner in support of the enacted budget for the two thousand
fourteen--two thousand fifteen school year and entitled "SA1415", the
product of the public school district enrollment for the base year
pursuant to paragraph n of subdivision one of this section multiplied by
one hundred sixty-seven dollars and forty cents ($167.40) or (B) for
school districts with a sparsity factor as set forth on the computer
listing produced by the commissioner in support of the enacted budget
for the two thousand seventeen--two thousand eighteen school year and
entitled "SA171-8" of greater than zero, the product of the public
school district enrollment for the base year multiplied by one hundred
eighty-eight dollars ($188.00).
(iv) Tier D. For all school districts, other than districts within a
city with a population of one hundred twenty-five thousand or more, with
a selected poverty rate of greater than eighteen hundredths (0.18), tier
D shall equal the product of the selected poverty rate multiplied by the
school district public enrollment for the base year multiplied by two
hundred forty dollars ($240.00), provided, however, that for districts
within a city with a population of greater than one hundred twenty-five
thousand but less than one million and a selected poverty rate of
greater than eighteen hundredths (0.18), tier D shall equal the product
of the selected poverty rate multiplied by school district public
enrollment for the base year multiplied by three hundred forty-four
dollars ($344.00), and for a city school district in a city with a
population of one million or more, tier D shall equal the product of the
selected poverty rate multiplied by school district public enrollment
for the base year multiplied by twenty-nine cents ($0.29).
c. Public excess cost aid setaside. Each school district shall set
aside from its total foundation aid computed for the current year
pursuant to this subdivision an amount equal to the product of: (i) the
difference between the amount the school district was eligible to
receive in the two thousand six--two thousand seven school year pursuant
to or in lieu of paragraph six of subdivision nineteen of this section
as such paragraph existed on June thirtieth, two thousand seven, minus
the amount such district was eligible to receive pursuant to or in lieu
of paragraph five of subdivision nineteen of this section as such
paragraph existed on June thirtieth, two thousand seven, in such school
year, and (ii) the sum of one and the percentage increase in the
consumer price index for the current year over such consumer price index
for the two thousand six--two thousand seven school year, as defined by
paragraph hh of subdivision one of this section. Notwithstanding any
other provision of law to the contrary, the public excess cost aid
setaside shall be paid pursuant to section thirty-six hundred nine-b of
this part.
d. For the two thousand fourteen--two thousand fifteen through two
thousand twenty-three--two thousand twenty-four school years a city
school district of a city having a population of one million or more may
use amounts apportioned pursuant to this subdivision for afterschool
programs.
e. Community schools aid set-aside. Each school district shall set
aside from its total foundation aid computed for the current year
pursuant to this subdivision an amount equal to the sum of (i) the
amount, if any, set forth for such district as "COMMUNITY SCHL AID
(BT1617)" in the data file produced by the commissioner in support of
the enacted budget for the two thousand sixteen--two thousand seventeen
school year and entitled "SA161-7", (ii) the amount, if any, set forth
for such district as "COMMUNITY SCHL INCR" in the data file produced by
the commissioner in support of the executive budget request for the two
thousand seventeen--two thousand eighteen school year and entitled
"BT171-8", (iii) the amount, if any, set forth for such district as
"COMMUNITY SCHOOLS INCREASE" in the data file produced by the
commissioner in support of the executive budget for the two thousand
eighteen--two thousand nineteen school year and entitled "BT181-9", and
(iv) the amount, if any, set forth for such district as "19-20 COMMUNITY
SCHOOLS INCR" in the data file produced by the commissioner in support
of the executive budget for the two thousand nineteen--two thousand
twenty school year and entitled "BT192-0". Each school district shall
use such "COMMUNITY SCHL AID (BT1617)" amount to support the
transformation of school buildings into community hubs to deliver
co-located or school-linked academic, health, mental health, nutrition,
counseling, legal and/or other services to students and their families,
including but not limited to providing a community school site
coordinator, or to support other costs incurred to maximize students'
academic achievement. Each school district shall use such "COMMUNITY
SCHL INCR" amount to support the transformation of school buildings into
community hubs to deliver co-located or school linked academic, health,
mental health services and personnel, after-school programming, dual
language programs, nutrition, counseling, legal and/or other services to
students and their families, including but not limited to providing a
community school site coordinator and programs for English language
learners, or to support other costs incurred to maximize students'
academic achievement, provided however that a school district whose
"COMMUNITY SCHL INCR" amount exceeds one million dollars ($1,000,000)
shall use an amount equal to the greater of one hundred fifty thousand
dollars ($150,000) or ten percent of such "COMMUNITY SCHL INCR" amount
to support such transformation at schools with extraordinary high levels
of student need as identified by the commissioner, subject to the
approval of the director of the budget. Each school district shall use
such "COMMUNITY SCHOOLS INCREASE" to support the transformation of
school buildings into community hubs to deliver co-located or school
linked academic, health, mental health services and personnel,
after-school programming, dual language programs, nutrition, counseling,
legal and/or other services to students and their families, including
but not limited to providing a community school site coordinator and
programs for English language learners, or to support other costs
incurred to maximize students' academic achievement. Each school
district shall use such "19-20 COMMUNITY SCHOOLS INCR" to support the
transformation of school buildings into community hubs to deliver
co-located or school linked academic, health, mental health services and
personnel, after-school programming, dual language programs, nutrition,
trauma informed support, counseling, legal and/or other services to
students and their families, including but not limited to providing a
community school site coordinator and programs for English language
learners, or to support other costs incurred to maximize students'
academic achievement.
f. Foundation aid payable in the two thousand eighteen--two thousand
nineteen school year. Notwithstanding any provision of law to the
contrary, foundation aid payable in the two thousand eighteen--two
thousand nineteen school year shall equal the sum of (1) the foundation
aid base plus (2) the greater of (i) the two thousand eighteen--two
thousand nineteen school year phase-in increase or (ii) the two thousand
eighteen--two thousand nineteen school year additional increase or (iii)
the two thousand eighteen--two thousand nineteen school year due minimum
plus (3) the executive foundation aid increase, provided that any city
school district in a city with a population of one hundred twenty-five
thousand or more shall only be eligible for the two thousand
eighteen--two thousand nineteen school year phase-in increase. For the
purposes of this paragraph, "foundation aid remaining" shall mean the
positive difference, if any, of (1) the product of the total aidable
foundation pupil units multiplied by the district's selected foundation
aid less (2) the total foundation aid base computed pursuant to
paragraph j of subdivision one of this section. For the purposes of this
paragraph:
(i) The "two thousand eighteen--two thousand nineteen school year
phase-in increase" shall be equal to the product of foundation aid
remaining multiplied by the greater of the following phase-in
percentages:
(A) One thousand eight hundred forty-eight one hundred thousandths
(0.01848);
(B) For school districts where (i) the quotient arrived at when
dividing foundation aid remaining by total foundation aid is greater
than one half (0.5) and (ii) where the difference of the three year
average free and reduced price lunch percent for the current year less
such average for the base year is greater than four one-hundredths
(0.04), four thousand five hundred ninety-nine one hundred thousandths
(0.04599);
(C) For school districts that were designated as small city school
districts or central school districts whose boundaries include a portion
of a small city for the school aid computer listing produced by the
commissioner in support of the enacted budget for the two thousand
fourteen--two thousand fifteen school year and entitled "SA1415", three
thousand four hundred ninety-eight one hundred thousandths (0.03498);
(D) For a city school district in a city with a population of one
million or more, seven hundred ninety-three ten thousandths (0.0793);
(E) For a city school district in a city with a population of more
than two hundred fifty thousand but less than one million as of the most
recent federal decennial census, eight hundred three ten thousandths
(0.0803);
(F) For a city school district in a city with a population of more
than two hundred thousand but less than two hundred fifty thousand as of
the most recent federal decennial census, five hundred eighty-eight ten
thousandths (0.0588);
(G) For a city school district in a city with a population of more
than one hundred fifty thousand but less than two hundred thousand as of
the most recent federal decennial census, seventy-two thousandths
(0.072);
(H) For a city school district in a city with a population of more
than one hundred twenty-five thousand but less than one hundred fifty
thousand as of the most recent federal decennial census, one-tenth
(0.1); or
(I) For a school district where the quotient arrived at when dividing
foundation aid remaining by total foundation aid is greater than
four-tenths (0.4), thirty-two thousandths (0.032).
(ii) The "two thousand eighteen--two thousand nineteen school year
additional increase" shall equal the greater of:
(A) For school districts where the quotient arrived at when dividing
the English language learner count pursuant to paragraph o of
subdivision one of this section by public school district enrollment for
the base year pursuant to paragraph n of subdivision one of this section
is greater than three hundredths (0.03), the product of such public
school district enrollment multiplied by the ELL factor multiplied by
twenty-eight dollars and ninety-two cents ($28.92), where the "ELL
factor" shall equal the difference of three less the lesser of the
combined wealth ratio for total foundation aid computed pursuant to
paragraph c of subdivision three of this section or one (1.0);
(B) For school districts with a sparsity factor that is greater than
zero, the product of the FRPL factor multiplied by the CWR factor
multiplied by public school district enrollment for the base year
pursuant to paragraph n of subdivision one of this section multiplied by
one hundred thirty-seven dollars and ninety-seven cents ($137.97), where
the "FRPL factor" shall equal the sum of one-half (0.5) plus the greater
of the three year average free and reduced price lunch percent for the
current year or such average for the base year, and where the "CWR
factor" shall equal (i) for school districts with a combined wealth
ratio for total foundation aid computed pursuant to paragraph c of
subdivision three of this section less than forty-nine hundredths
(0.49), one and three-quarters (1.75), (ii) for school districts with a
combined wealth ratio for total foundation aid computed pursuant to
paragraph c of subdivision three of this section greater than or equal
to forty-nine hundredths (0.49) but less than one (1.0), one (1.0), or
(iii) for school districts with a combined wealth ratio for total
foundation aid computed pursuant to paragraph c of subdivision three of
this section greater than or equal to one (1.0), three-quarters (0.75);
or
(C) For school districts (1) where the difference of the three year
average free and reduced price lunch percent for the current year less
such average for the base year is greater than one hundred five ten
thousandths (0.0105), (2) with a combined wealth ratio for total
foundation aid computed pursuant to paragraph c of subdivision three of
this section less than ninety-one hundredths (0.91), and (3) where the
quotient arrived at when dividing the foundation aid remaining by the
total foundation aid is greater than twenty-three hundredths (0.23), the
product of the public school district enrollment for the base year
pursuant to paragraph h of subdivision one of this section multiplied by
one hundred twenty-one dollars and seventy-five cents ($121.75).
(iii) The "two thousand eighteen--two thousand nineteen school year
due minimum" shall equal the greater of:
(A) The positive difference, if any, of the product of the foundation
aid base multiplied by nineteen thousandths (0.019) less the executive
foundation aid increase; or
(B) The product of the executive foundation aid increase multiplied by
eighteen hundredths (0.18).
(iv) The "executive foundation aid increase" shall be equal to the
difference of (a) the amounts set forth for each school district as
"FOUNDATION AID" under the heading "2018-19 ESTIMATED AIDS" in the
school aid computer listing produced by the commissioner in support of
the executive budget request for the two thousand eighteen--two thousand
nineteen school year and entitled "BT181-9" less (b) the amounts set
forth for each school district as "FOUNDATION AID" under the heading
"2017-18 BASE YEAR AIDS" in such computer listing.
g. Foundation aid payable in the two thousand nineteen--two thousand
twenty school year. Notwithstanding any provision of law to the
contrary, foundation aid payable in the two thousand nineteen--two
thousand twenty school year shall equal the sum of (1) the total
foundation aid base plus (2) the executive foundation aid increase plus
(3) the positive difference, if any, of the total foundation aid base as
set forth on the school aid computer listing produced by the
commissioner in support of the two thousand nineteen--two thousand
twenty executive budget and entitled "BT192-0" less the total foundation
aid base, plus (4) the greater of tiers A through J.
For the purposes of this paragraph, "foundation aid remaining" shall
mean the positive difference, if any, of (1) total foundation aid
computed pursuant to this section less (2) the total foundation aid base
computed pursuant to paragraph j of subdivision one of this section.
For the purposes of this paragraph:
(i) "Tier A" shall equal the greater of (A) the difference of the
product of the total foundation aid base multiplied by seventy-five
ten-thousandths (0.0075) less the executive foundation aid increase or
(B) the product of the executive foundation aid increase multiplied by
five one-hundredths (0.05).
(ii) "Tier B" shall equal the product of foundation aid remaining
multiplied by the Tier B percent. For purposes of this subparagraph,
"Tier B percent" shall mean (A) for a city school district in a city
with a population of one million or more, nine thousand eleven
hundred-thousandths (0.09011); (B) for a city school district in a city
with a population of more than two hundred fifty thousand but less than
one million, as of the most recent decennial census, one-tenth (0.1);
(C) for a city school district in a city with a population of more than
two hundred thousand but less than two hundred fifty thousand, as of the
most recent decennial census, six one-hundredths (0.06); (D) for a city
school district in a city with a population of more than one hundred
fifty thousand but less than two hundred thousand, as of the most recent
decennial census, one thousand three-hundred five ten-thousandths
(0.1305); (E) for a city school district in a city with a population of
more than one hundred twenty-five thousand but less than one hundred
fifty thousand, as of the most recent decennial census, eight
one-hundredths (0.08); and (6) for all other school districts, one
hundred thirty-seven ten-thousandths (0.0137).
(iii) "Tier C" shall equal, for all school districts where (A) the
quotient arrived at when dividing the total foundation aid base by total
foundation aid is less than five-tenths (0.5), and (B) the pupil wealth
ratio for total foundation aid computed pursuant to paragraph a of
subdivision three of this section is less than one and one-tenth (1.1)
or the difference of the combined wealth ratio for the base year less
the combined wealth ratio for the current year is greater than
twenty-five one-thousandths (0.025), the difference of the product of
total foundation aid multiplied by five-tenths (0.5) less the total
foundation aid base.
(iv) "Tier D" shall equal, for school districts where (A) the quotient
arrived at when dividing the public school district enrollment as
computed pursuant to paragraph n of subdivision one of this section for
the base year by such enrollment for the two thousand eight--two
thousand nine school year is greater than one and one-tenth (1.1), (B)
the quotient arrived at when dividing the English language learner count
computed pursuant to paragraph o of subdivision one of this section for
the base year by such count for the two thousand twelve--two thousand
thirteen school year is greater than one and one-tenth (1.1), (C) the
quotient arrived at when dividing the difference of the combined wealth
ratio computed pursuant to subparagraph one of paragraph c of
subdivision three of this section for the two thousand fourteen--two
thousand fifteen school year less such combined wealth ratio for the
current year divided by such combined wealth ratio for the two thousand
fourteen--two thousand fifteen school year is greater than one-tenth
(0.1), and (D) the pupil wealth ratio for total foundation aid computed
pursuant to paragraph a of subdivision three of this section is less
than one and four-tenths (1.4), the product of foundation aid remaining
multiplied by twenty-five one-thousandths (0.025).
(v) "Tier E" shall equal, for school districts where (A) the quotient
arrived at when dividing the public school district enrollment as
computed pursuant to paragraph n of subdivision one of this section for
the base year by such enrollment for the two thousand thirteen--two
thousand fourteen school year is less than one, (B) the three-year
direct certification percentage as defined in paragraph ii of
subdivision one of this section is greater than thirty-six
one-hundredths (0.36), and (C) the quotient arrived at when dividing the
English language learner count computed pursuant to paragraph o of
subdivision one of this section for the base year by such count for the
two thousand thirteen--two thousand fourteen school year is greater than
one and thirty-four one-hundredths (1.34) or the difference of such base
year pupils less such pupils for the two thousand seventeen--two
thousand eighteen school year is greater than one hundred, the product
of foundation aid remaining multiplied by two hundred five
ten-thousandths (0.0205).
(vi) "Tier F" shall equal, for school districts where (A) the quotient
arrived at when dividing the total foundation aid base by total
foundation aid is less than seventy-five one-hundredths (0.75), (B) the
three-year direct certification percentage as defined in paragraph ii of
subdivision one of this section is greater than forty-four
one-hundredths (0.44), and (C) the three-year average free and reduced
price lunch percent for the current year computed pursuant to paragraph
p of subdivision one of this section is greater than fifty-five
one-hundredths (0.55), the positive difference, if any, of the product
of total foundation aid base multiplied by two hundred thirty-eight
ten-thousandths (0.0238) less the executive foundation aid increase.
(vii) "Tier G" shall equal, for school districts where (A) the pupil
wealth ratio for total foundation aid computed pursuant to paragraph a
of subdivision three of this section is less than seven-tenths (0.7),
and (B) the quotient arrived at when dividing the public school district
enrollment for the base year by such enrollment for the two thousand
fifteen--two thousand sixteen school year is greater than or equal to
one and one one-hundredth (1.01), the product of foundation aid
remaining multiplied by two hundred seventy-seven ten-thousandths
(0.0277).
(viii) "Tier H" shall equal, for small city school districts defined
pursuant to paragraph jj of subdivision one of this section, the product
of the foundation aid remaining multiplied by one thousand one hundred
twenty-four ten-thousandths (0.1124).
(ix) "Tier I" shall equal, for small city school districts defined
pursuant to paragraph jj of subdivision one of this section, the product
of the total foundation aid base multiplied by two one-hundredths
(0.02).
(x) "Tier J" shall equal, for school districts with (A) a sparsity
factor computed pursuant to paragraph r of subdivision one of this
section greater than zero, and (B) a combined wealth ratio for total
foundation aid computed pursuant to paragraph c of subdivision three of
this section less than or equal to one and five-tenths (1.5), the
greater of (A) the product of foundation aid remaining multiplied by
forty-eight one-thousandths (0.048) or (B) the product of the total
foundation aid base multiplied by seventy-five ten-thousandths (0.0075).
(xi) The "executive foundation aid increase" shall be equal to the
difference of (A) the amounts set forth for each school district as
"FOUNDATION AID" under the heading "2019-20 ESTIMATED AIDS" in the
school aid computer listing produced by the commissioner in support of
the executive budget request for the two thousand nineteen--two thousand
twenty school year and entitled "BT192-0" less (B) the amounts set forth
for each school district as "FOUNDATION AID" under the heading "2018-19
BASE YEAR AIDS" in such computer listing.
h. Foundation aid payable in the two thousand twenty--two thousand
twenty-one school year. Notwithstanding any provision of law to the
contrary, foundation aid payable in the two thousand twenty--two
thousand twenty-one school year shall equal the apportionment for
foundation aid in the base year.
i. Foundation aid payable in the two thousand twenty-one--two thousand
twenty-two school year. Notwithstanding any provision of law to the
contrary, foundation aid payable in the two thousand twenty-one--two
thousand twenty-two school year shall equal the sum of the total
foundation aid base computed pursuant to subparagraph (ii) of paragraph
j of subdivision one of this section plus the greater of the: (i)
minimum increase; (ii) phase-in increase; (iii) catch up increase; and
(iv) the per pupil allocation. For the purposes of this paragraph:
(1) The "phase-in increase" shall be equal to the product of the
foundation aid phase-in factor multiplied by the positive difference, if
any, of: (i) total foundation aid pursuant to paragraph a of this
subdivision; less (ii) the total foundation aid base computed pursuant
to paragraph j of subdivision one of this section.
(2) The "foundation aid phase-in factor" shall be equal to the greater
of: (i) twenty-six hundred twenty-five ten-thousandths (0.2625); (ii)
twenty-seven hundred twenty-eight ten-thousandths (0.2728) for districts
with a sparsity count computed pursuant to paragraph r of subdivision
one of this section greater than zero; (iii) twenty-seven hundredths
(0.27) for small city school districts pursuant to paragraph jj of
subdivision one of this section; (iv) forty-four hundredths (0.44) for a
city school district in a city with a population of more than one
hundred twenty-five thousand but less than one hundred fifty thousand as
of the two thousand ten federal decennial census; (v) four hundred
ninety-five thousandths (0.495) for a city school district in a city
with a population of more than one hundred fifty thousand but less than
two hundred fifty thousand as of the two thousand ten federal decennial
census; (vi) forty-four hundredths (0.44) for a city school district in
a city with a population of more than two hundred fifty thousand but
less than one million as of the two thousand ten federal decennial
census; or (vii) four hundred ninety-five thousandths (0.495) for a city
school district in a city having a population of one million or more.
(3) The "minimum increase" shall be equal to the product of: (i) the
greater of two hundredths (0.02) or three hundredths (0.03) for
districts with a sparsity count computed pursuant to paragraph r of
subdivision one of this section greater than zero; multiplied by (ii)
the total foundation aid base computed pursuant to paragraph j of
subdivision one of this section.
(4) The "catch up increase" shall be equal to the positive difference,
if any, of: (i) the product of sixty hundredths (0.60) and total
foundation aid as computed pursuant to paragraph a of this subdivision;
less (ii) the total foundation aid base computed pursuant to paragraph j
of subdivision one of this section.
(5) The "per pupil allocation" shall be equal to the product of: (i)
three hundred dollars ($300); multiplied by (ii) the quotient of: (A)
the three-year direct certification percentage computed pursuant to
subparagraph four of paragraph ii of subdivision one of this section;
divided by (B) four hundred seventy-three thousandths (0.473); and
further multiplied by (iii) public school district enrollment for the
base year as computed pursuant to paragraph n of subdivision one of this
section for eligible districts. A district shall be eligible for the per
pupil allocation if the combined wealth ratio for total foundation aid
computed pursuant to subparagraph two of paragraph c of subdivision
three of this section is less than two fifty-three hundredths (2.53).
j. Foundation aid payable in the two thousand twenty-two--two thousand
twenty-three school year. Notwithstanding any provision of law to the
contrary, foundation aid payable in the two thousand twenty-two--two
thousand twenty-three school year shall be equal to the sum of the total
foundation aid base computed pursuant to paragraph j of subdivision one
of this section plus the greater of (a) the product of the phase-in
foundation increase factor as computed pursuant to subparagraph (ii) of
paragraph b of this subdivision multiplied by the positive difference,
if any, of (i) total foundation aid computed pursuant to paragraph a of
this subdivision less (ii) the total foundation aid base computed
pursuant to paragraph j of subdivision one of this section, or (b) the
product of three hundredths (0.03) multiplied by the total foundation
aid base computed pursuant to paragraph j of subdivision one of this
section.
k. Foundation aid payable in the two thousand twenty-three--two
thousand twenty-four school year. Notwithstanding any provision of law
to the contrary, foundation aid payable in the two thousand
twenty-three--two thousand twenty-four school year shall be equal to the
sum of the total foundation aid base computed pursuant to paragraph j of
subdivision one of this section plus the greater of (a) the positive
difference, if any, of (i) total foundation aid computed pursuant to
paragraph a of this subdivision less (ii) the total foundation aid base
computed pursuant to paragraph j of subdivision one of this section, or
(b) the product of three hundredths (0.03) multiplied by the total
foundation aid base computed pursuant to paragraph j of subdivision one
of this section.
* 4-a. Foundation Aid Maintenance of Equity Aid. 1. For purposes of
this subdivision the following terms shall be defined as follows:
a. "High-need LEAs" shall mean local educational agencies with (1) the
highest percentage of economically disadvantaged students as calculated
based on the most recent small area income and poverty estimates
provided by the United States census bureau and (2) the cumulative sum
of local educational agency enrollment for the base year is greater than
or equal to the product of five-tenths (0.5) and the statewide total of
such enrollment.
b. "Highest-poverty LEAs" shall mean local educational agencies with
(1) the highest percentage of economically disadvantaged students as
calculated based on the most recent small area income and poverty
estimates provided by the United States census bureau and (2) the
cumulative sum of local educational agency enrollment for the base year
is greater than or equal to the product of two-tenths (0.2) and the
statewide total of such enrollment.
c. "Eligible districts" shall mean school districts defined as
high-need LEAs or highest-poverty LEAs in the current year which are
subject to the state level maintenance of equity requirement in the
American Rescue Plan Act of 2021, Section 2004, Part 1, Subtitle A,
Title II, (Public Law 117-2) for the current year.
d. "State funding" shall mean any apportionment provided pursuant to
sections seven hundred one, seven hundred eleven, seven hundred
fifty-one, and seven hundred fifty-three of this chapter plus
apportionments pursuant to subdivisions four, five-a, ten, twelve, and
sixteen of this section.
e. "Local Educational Agency Enrollment" shall mean the unduplicated
count of all children registered to receive educational services in
grades kindergarten through twelve, including children in ungraded
programs, as registered on the date prior to November first that is
specified by the commissioner as the enrollment reporting date,
registered in a local educational agency as defined pursuant to section
7801 of title 20 of the United States Code.
2. Eligible districts shall receive an apportionment of foundation aid
maintenance of equity aid in the current year if the commissioner, in
consultation with the director of the budget, determines the district
would otherwise receive a reduction in state funding on a per pupil
basis inconsistent with the federal state level maintenance of equity
requirement. This apportionment shall be equal to the amount necessary
to ensure compliance with the federal state level maintenance of equity
requirement. This apportionment shall be paid in the current year
pursuant to section thirty-six hundred nine-a of this part.
* NB Repealed September 30, 2024
5. Public high cost excess cost aid. A school district having a pupil
with a disability of school age for whom the cost, as approved by the
commissioner, of appropriate special services or programs exceeds the
lesser of ten thousand dollars or four times the expense per pupil
without limits shall be entitled to an additional apportionment for each
such child computed by multiplying the district's excess cost aid ratio
by the amount by which such cost exceeds three times the district's
expense per pupil without limits.
a. For the purpose of this subdivision:
(1) Expense per pupil for the purposes of this subdivision shall be
not less than two thousand dollars and not more than the greater of
seven thousand one hundred ten dollars or the statewide average of such
expense per pupil. Such statewide average expense per pupil shall be
computed and rounded to the nearest fifty dollars by the commissioner
using the expense and pupils as estimated by school districts or as
determined by the commissioner for use in determining the expense per
pupil of the district pursuant to paragraph f of subdivision one of this
section for all districts eligible for aid pursuant to this section. For
the purposes of calculating such statewide expense per pupil, the data
for the city school district of the city of New York shall be city-wide
data.
(2) The excess cost aid ratio shall be computed by subtracting from
one the product obtained by multiplying fifty-one per centum by the
combined wealth ratio. This aid ratio shall be expressed as a decimal
carried to three places without rounding, but not less than twenty-five
percent.
b. Notwithstanding section thirty-six hundred nine-a of this part, the
apportionment provided for in this subdivision shall be paid pursuant to
section thirty-six hundred nine-b of this part.
5-a. Supplemental public excess cost aid. For the two thousand
seven--two thousand eight school year, a school district having a pupil
with a disability of school age shall be entitled to an additional
apportionment computed as follows:
a. Total excess cost amount per pupil shall equal the product of the
expense per pupil computed pursuant to subparagraph one of paragraph a
of subdivision five of this section and the excess cost aid ratio, which
shall be computed pursuant to subparagraph two of paragraph a of
subdivision five of this section.
b. Basic excess cost amount shall equal the product of the total
excess cost amount per pupil and the resident weighted supplemental
pupils with disabilities computed pursuant to subparagraph five of
paragraph i of subdivision one of this section.
c. Integrated settings excess cost amount shall equal the product of
the total excess cost amount per pupil and the integrated settings
weighted pupils with disabilities computed pursuant to subparagraph six
of paragraph i of subdivision one of this section.
d. Declassification support services amount. (1) Declassification
support services shall mean services for teachers and pupils in the
first year that a pupil moves from a special education program to a
full-time regular education program. Services to pupils shall be
provided on a regular basis and may include, but not be limited to
psychological, social work, speech and language services and noncareer
counseling services provided by qualified professional personnel as
defined in regulations of the commissioner. Services for teachers of
such pupils may include the assistance of teacher aides or consultation
with appropriate personnel. When a committee on special education
determines that a pupil no longer needs special education services and
is ready for a full-time regular education program, such committee shall
identify and recommend the appropriate declassification support services
for the first year in the regular education program.
(2) The declassification support services amount shall be equal to
fifty percent of the total excess cost amount per pupil multiplied by
the number of such pupils in the base year.
(3) Declassification support services shall not be eligible for an
apportionment pursuant to section nineteen hundred fifty of this
chapter.
(4) The commissioner shall adopt regulations to implement the
provisions of this paragraph.
e. Total supplemental public excess cost amount shall be equal to the
sum of the basic excess cost aid amount, the integrated settings excess
cost amount, the declassification support services amount and the public
high cost excess cost aid computed pursuant to subdivision five of this
section for the current year.
f. The supplemental public excess cost aid base shall equal for the
two thousand seven--two thousand eight school year, the amount the
school district was eligible to receive in the two thousand six--two
thousand seven school year pursuant to or in lieu of paragraph six of
former subdivision nineteen of this section.
g. Supplemental public excess cost aid shall equal the product of
ninety-one hundredths and the positive difference, if any, of:
(1) the difference of the total supplemental excess cost amount minus
the supplemental public excess cost aid base, minus (2) the positive
difference of the district's total foundation aid minus the product of
one hundred three percent and the total foundation aid base.
h. Notwithstanding section thirty-six hundred nine-a of this part, the
apportionment provided for in this subdivision shall be paid pursuant to
section thirty-six hundred nine-b of this part.
For the two thousand eight--two thousand nine school year, each school
district shall be entitled to an apportionment equal to the product of
fifteen percent and the additional apportionment computed pursuant to
this subdivision for the two thousand seven--two thousand eight school
year. For the two thousand nine--two thousand ten school year and
thereafter each school district shall be entitled to an apportionment
equal to the amount set forth for such school district as "SUPPLEMENTAL
PUB EXCESS COST" under the heading "2008-09 BASE YEAR AIDS" in the
school aid computer listing produced by the commissioner in support of
the budget for the two thousand nine--two thousand ten school year and
entitled "SA0910".
6. Apportionment for capital outlays and debt service for school
building purposes. Any apportionment to a school district pursuant to
this subdivision shall be based upon base year approved expenditures for
capital outlays incurred prior to July first, two thousand one from its
general fund, capital fund or reserved funds and current year approved
expenditures for debt service, including debt service for refunding bond
issues eligible for an apportionment pursuant to paragraph g of this
subdivision and lease or other annual payments to the New York city
educational construction fund created by article ten of this chapter or
the city of Yonkers educational construction fund created by article
ten-B of this chapter which have been pledged to secure the payment of
bonds, notes or other obligations issued by the fund to finance the
construction, acquisition, reconstruction, rehabilitation or improvement
of the school portion of combined occupancy structures, or for lease or
other annual payments to the New York state urban development
corporation created by chapter one hundred seventy-four of the laws of
nineteen hundred sixty-eight, pursuant to agreement between such school
district and such corporation relating to the construction, acquisition,
reconstruction, rehabilitation or improvement of any school building, or
for annual payments to the dormitory authority pursuant to any lease,
sublease or other agreement relating to the financing, refinancing,
acquisition, design, construction, reconstruction, rehabilitation,
improvement, furnishing and equipping of, or otherwise provide for
school district capital facilities or school district capital equipment
made under the provisions of section sixteen hundred eighty of the
public authorities law, or for annual payments pursuant to any lease,
sublease or other agreement relating to the financing, refinancing,
acquisition, design, construction, reconstruction, rehabilitation,
improvement, furnishing and equipping of, or otherwise providing for
educational facilities of a city school district under the provisions of
section sixteen of chapter six hundred five of the laws of two thousand,
or for payments, pursuant to any assignment authorized by section
twenty-seven hundred ninety-nine-tt of the public authorities law, of
debt service in furtherance of funding the five-year educational
facilities capital plan of the city of New York school district or
related debt service costs and expenses as set forth in such section,
for annual payments pursuant to any lease, sublease or other agreement
relating to the financing, refinancing, design, reconstruction,
rehabilitation, improvement, furnishing and equipping of, or otherwise
providing for projects authorized pursuant to the city of Syracuse and
the board of education of the city school district of the city of
Syracuse cooperative school reconstruction act, for annual payments
pursuant to any lease, sublease or other agreement relating to the
financing, refinancing, design, reconstruction, rehabilitation,
improvement, furnishing and equipping of, or otherwise providing for
projects authorized pursuant to the city of Rochester and the board of
education of the city school district of the city of Rochester school
facilities modernization program act, for annual payments pursuant to
any lease, sublease or other agreement relating to the financing,
refinancing, design, construction, reconstruction, rehabilitation,
improvement, furnishing and equipping of, or otherwise providing for
projects authorized pursuant to the Yonkers city school district
facilities modernization program act, or for lease, lease-purchase or
other annual payments to another school district or person, partnership
or corporation pursuant to an agreement made under the provisions of
section four hundred three-b, subdivision eight of section twenty-five
hundred three, or subdivision six of section twenty-five hundred
fifty-four of this chapter, provided that the apportionment for such
lease or other annual payments under the provisions of section four
hundred three-b, subdivision eight of section twenty-five hundred three,
or subdivision six of section twenty-five hundred fifty-four of this
chapter, other than payments under a lease-purchase agreement or an
equivalent agreement, shall be based upon approved expenditures in the
current year. Approved expenditures for capital outlays from a school
district's general fund, capital fund or reserved funds that are
incurred on or after July first, two thousand two, and are not aidable
pursuant to subdivision six-f of this section, shall be aidable as debt
service under an assumed amortization established pursuant to paragraphs
e and j of this subdivision. In any such case approved expenditures
shall be only for new construction, reconstruction, purchase of existing
structures, for site purchase and improvement, for new garages, for
original equipment, furnishings, machinery, or apparatus, and for
professional fees and other costs incidental to such construction or
reconstruction, or purchase of existing structures. In the case of a
lease or lease-purchase agreement entered pursuant to section four
hundred three-b, subdivision eight of section twenty-five hundred three
or subdivision six of section twenty-five hundred fifty-four of this
chapter, approved expenditures for the lease or other annual payments
shall not include the costs of heat, electricity, water or other
utilities or the costs of operation or maintenance of the leased
facility. An apportionment shall be available pursuant to this
subdivision for construction, reconstruction, rehabilitation or
improvement in a building, or portion thereof, being leased by a school
district only if the lease is for a term of at least ten years
subsequent to the date of the general construction contract for such
construction, reconstruction, rehabilitation or improvement. Each school
district shall prepare a five year capital facilities plan, pursuant to
regulations developed by the commissioner for such purpose, provided
that in the case of a city school district in a city having a population
of one million inhabitants or more, such facilities plan shall comply
with the provisions of section twenty-five hundred ninety-p of this
chapter and this subdivision. Such plan shall include, but not be
limited to, a building inventory, and estimated expense of facility
needs, for new construction, additions, alterations, reconstruction,
major repairs, energy consumption and maintenance by school building, as
appropriate. Such five year plan shall include a priority ranking of
projects and shall be amended if necessary to reflect subsequent on-site
evaluations of facilities conducted by state supported contractors.
a. For capital outlays for such purposes first incurred on or after
July first, nineteen hundred sixty-one and debt service for such
purposes first incurred on or after July first, nineteen hundred
sixty-two, the actual approved expenditures less the amount of civil
defense aid received pursuant to the provisions of section thirty-five
of chapter seven hundred eighty-four of the laws of nineteen hundred
fifty-one as amended shall be allowed for purposes of apportionment
under this subdivision but not in excess of the following schedule of
cost allowances:
(1) For new construction and the purchase of existing structures, the
cost allowances shall be based upon the rated capacity of the building
or addition and a basic per pupil allowance of up to six thousand three
hundred seventy-five dollars adjusted monthly by a statewide index
reflecting changes in the cost of labor and materials since July first,
nineteen hundred ninety-two, established by the commissioner of labor,
modified by an annual county or multi-county labor market composite wage
rate, established by the commissioner of labor in consultation with the
commissioner, for July first of the base year, commencing July first,
nineteen hundred ninety-seven for general construction contracts awarded
on or after July first, nineteen hundred ninety-eight, indexed to the
median of such county or multi-county rates, but not less than one.
Such base allowance shall apply to a building or an addition housing
grades prekindergarten through six and shall be adjusted for a building
or an addition housing grades seven through nine by a factor of one and
four-tenths, for a building or an addition housing grades seven through
twelve by a factor of one and five-tenths, for a building or addition
housing special education programs by a factor of two, except that where
such building or addition is connected to, or such space is located
within, a public school facility housing programs for nondisabled
pupils, as approved by the commissioner, a factor of three shall be
used. Rated capacity of a building or an addition shall be determined by
the commissioner based on space standards and other requirements for
building construction specified by the commissioner. Such assigned
capacity ratings shall include, in addition to those spaces used for the
instruction of pupils, those spaces which are used for elementary and
secondary school libraries, cafeterias, prekindergarten instructional
rooms, teachers' conference rooms, gymnasiums and auditoriums. For new
construction projects approved on or after July first, two thousand, by
the voters of the school district or by the board of education of a city
school district in a city with more than one hundred twenty-five
thousand inhabitants, and/or the chancellor in a city school district in
a city having a population of one million or more, such rated capacity
for new buildings and additions constructed to replace existing
buildings that, in the judgment of the commissioner, have not been
adequately maintained and have not reached their projected useful life
shall be reduced by the commissioner by an amount proportional to the
remaining unused portion of the useful life of the existing buildings,
provided however that the commissioner may waive such requirement upon a
finding that replacement of the existing building is necessary to
protect the health and safety of students or staff, that reconstruction
and modernization of the existing building would not adequately address
such health and safety problems, and that the need to replace the
building was not caused by failure to adequately maintain the building.
If the commissioner of labor resets the statewide index reflecting
changes in the costs of labor and materials since July first, nineteen
hundred ninety-two, the commissioner shall adopt regulations to
supersede the basic per pupil allowance of up to six thousand three
hundred seventy-five dollars to the imputed allowance in effect at that
time.
(2) Where a school district has expenditures for site purchase,
grading or improvement of the site, original furnishings, equipment,
machinery or apparatus, or professional fees, or other incidental costs,
the cost allowances for new construction and the purchase of existing
structures may be increased by the actual expenditures for such purposes
but by not more than the product of the applicable cost allowance
established pursuant to subparagraph one of this paragraph and twenty
per centum for school buildings or additions housing grades
prekindergarten through six and by not more than the product of such
cost allowance and twenty-five per centum for school buildings or
additions housing grades seven through twelve and by not more than the
product of such cost allowance and twenty-five per centum for school
buildings or additions housing special education programs as approved by
the commissioner.
(3) Cost allowances for reconstructing or modernizing structures shall
not exceed one hundred per centum of the cost allowances for the
equivalent new construction over the projected useful life of the
building, to be determined in accordance with the regulations of the
commissioner. Reconstruction projects shall reasonably meet the criteria
established for new construction, including but not limited to energy,
fire, personal safety and space per pupil standards.
(4) The commissioner shall promulgate regulations prescribing the
methodology for establishing a multi-year cost allowance for the purpose
of computation of building aid to school districts and a procedure for
school districts to appeal the determination that a building has not
been adequately maintained, as required by subparagraphs one and three
of this paragraph. Such methodology shall include the development of a
building replacement cost allowance schedule for the replacement of
major building systems of a building over its projected useful life and
the construction of new buildings and additions for projects that have
been approved on or after July first, two thousand by the voters of the
school district or by the board of education of a city school district
in a city with more than one hundred twenty-five thousand inhabitants,
and/or the chancellor in a city school district in a city having a
population of one million or more. For purposes of this subdivision,
"major building systems" shall mean the electrical, plumbing, heating,
ventilation and air conditioning systems, and the roof and other major
structural elements of a school building.
(5) For costs relating to the construction, acquisition,
reconstruction or leases of any school building project conducted by or
on behalf of a city school district in a city having a population of one
million inhabitants or more, where a general construction contract has
been awarded or a purchase or lease agreement was executed on or after
July first, two thousand four, the cost allowance for such project shall
include: (a) construction and incidental costs where such costs are
associated with multistory construction necessitated by substandard site
sizes, site security costs, difficulties with delivery of construction
supplies, increased fire resistence and fire suppression costs, and (b)
site acquisition, environmental remediation and building demolition
costs, provided, however, that costs which are eligible for an
apportionment pursuant to this subparagraph on or before July first, two
thousand six shall be deemed to be debt service for the two thousand
five--two thousand six school year on new bonds and capital notes
aidable in July following the current year pursuant to clause (b) of
subparagraph one of paragraph f of this subdivision.
On or before January first, two thousand nine, the commissioner shall
report to the director of the budget, the chair of the senate finance
committee and the chair of the assembly ways and means committee on the
projects which received funding pursuant to the provisions of this
subparagraph, and the overall implementation of this subparagraph.
(6) Notwithstanding any other provision of law to the contrary, for
the purpose of computation of building aid for reconstruction or
modernizing of no more than eight projects pursuant to chapter five
hundred thirty-three of the laws of two thousand fourteen, multi-year
cost allowances for each project shall be established and utilized two
times in the first five-year period. Subsequent multi-year cost
allowances shall be established no sooner than ten years after
establishment of the first maximum cost allowance authorized pursuant to
this subparagraph.
(7) Notwithstanding any other provision of law to the contrary, for
the purpose of computation of building aid for three new construction
projects and for the equipping of such projects authorized pursuant to
chapter three hundred fifty-five of the laws of two thousand sixteen,
multi-year cost allowances for each project shall be established and
utilized two times in the first five-year period. Subsequent multi-year
cost allowances shall be established no sooner than ten years after
establishment of the first maximum cost allowance authorized pursuant to
this subparagraph.
(8) Notwithstanding any other provision of law to the contrary, for
the purpose of computation of building aid for the renovation and
equipping of the Syracuse Comprehensive Education and Workforce Training
Center high school authorized for operation by the Syracuse city school
district the building aid units assigned to this project shall reflect a
building aid enrollment of one thousand students and multi-year cost
allowances for the project shall be established and utilized two times
in the first five-year period. Subsequent multi-year cost allowances
shall be established no sooner than ten years after establishment of the
first maximum cost allowance authorized pursuant to this subparagraph.
* (9) Notwithstanding any other provision of law to the contrary, for
the purpose of computation of building aid for reconstruction or
modernizing of no more than six projects pursuant to chapter four
hundred sixteen of the laws of two thousand seven, as amended, enacting
the third phase of the city of Rochester school facilities modernization
program act, multi-year cost allowances for each project shall be
established and utilized two times in the first five-year period.
Subsequent multi-year cost allowances shall be established no sooner
than ten years after establishment of the first maximum cost allowance
authorized pursuant to this subparagraph.
* NB There are 2 sbpar (9)'s
* (9) Notwithstanding any other provision of law to the contrary, for
the purpose of computation of building aid for reconstruction or
modernizing of the STEM at Blodgett middle school, the Delaware Primary
school, the Syracuse Latin school, the Lincoln middle school, the
Roberts Pre-k-8 school, the Seymour Dual Language Academy and the
Webster elementary school pursuant to a chapter of the laws of two
thousand twenty-one enacting the third phase of the city of Syracuse
cooperative school reconstruction act, multi-year cost allowances for
each project shall be established and utilized two times in the first
five-year period. Subsequent multi-year cost allowances shall be
established no sooner than ten years after establishment of the first
maximum cost allowance authorized pursuant to this subparagraph.
* NB There are 2 sbpar (9)'s
b. (1) The apportionment for school building purposes to any district
shall be determined by adding the amount of its current year approved
expenditures for lease or other annual payments under the provisions of
section four hundred three-b, subdivision eight of section twenty-five
hundred three, or subdivision six of section twenty-five hundred
fifty-four of this chapter, other than payments under a lease-purchase
agreement or an equivalent agreement, plus the amount of its current
year approved expenditures under an assumed amortization for capital
outlays for school building purposes from its general fund, capital fund
or from a reserve fund to the amount of its current year approved
expenditures for debt service for such purposes and multiplying the sum
by its aid ratio. Expenditures made for computer equipment, including
original purchase and installation of hardware, conduit, wiring, and
powering of hardware installations in computer classrooms, or for
building or campuswide local area network systems and in-building
elements of other wide area networks, including the original purchase
and installation of conduit, wiring, and powering of hardware
installations, may be included in approved expenditures for building aid
pursuant to this paragraph on the approval of the commissioner
regardless of any minimum cost requirement that may be applied to other
approved expenditures pursuant to this section. Such equipment expenses
claimed for aid under this subdivision shall not be claimed for aid
under any other provisions of this chapter. Provided further that any
lead remediation expense required pursuant to section eleven hundred ten
of the public health law, where such expense is reimbursable from
another state or federal source, shall not be an approved expenditure
for purposes of this subdivision.
(2) Additional apportionment for certain school building projects.
(i) Eligibility. All school building projects (a) approved by the voters
of the school district or (b) approved by the board of education of a
city school district in a city with more than one hundred twenty-five
thousand inhabitants, and/or the chancellor in a city school district in
a city having a population of one million or more or (c) in the case of
a construction emergency project, approved by the board of education of
any school district or by the chancellor in a city school district in a
city having a population of one million or more, for projects approved
on or after July first, nineteen hundred ninety-eight, shall be eligible
for an additional apportionment pursuant to this subparagraph to the
extent that expenditures for such projects are otherwise aidable
pursuant to this subdivision, provided that where such projects are
leases, such projects would only be aidable pursuant to this subdivision
following the approval of the voters of the school district if entered
into pursuant to section four hundred three-b of the education law, and
provided that for all such projects so approved on or after July first,
two thousand, expenditures directly related to swimming pools shall not
be eligible for such additional apportionment, and further provided that
for the purposes of this subdivision a construction emergency project
shall mean a school construction project approved on or after July
first, two thousand, to remediate emergency situations which arise in
public school buildings and threaten the health and/or safety of
building occupants, as a result of the unanticipated discovery of
asbestos or other hazardous substances during construction work on a
school or significant damage caused by a fire, snow storm, ice storm,
excessive rain, high wind, flood or similar catastrophic event which
results in the necessity for immediate repair.
(ii) Apportionment. The apportionment pursuant to this subparagraph
shall equal the product of such eligible approved expenses determined in
accordance with the provisions of clause (i) of this subparagraph and
this section and the incentive decimal computed for use in the year in
which the project was approved. The incentive decimal shall equal the
positive remainder resulting when the district's building aid ratio
selected pursuant to paragraph c of this subdivision is subtracted from
the enhanced building aid ratio. The enhanced building aid ratio shall
equal the sum of the building aid ratio selected for use in the current
year pursuant to paragraph c of this subdivision and one-tenth, computed
to three decimals without rounding, but not more than (a) ninety-eight
hundredths for a high need school district, as defined pursuant to
regulations of the commissioner, for all school building projects
approved by the voters of the school district or by the board of
education of a city school district in a city with more than one hundred
twenty-five thousand inhabitants, and/or the chancellor in a city school
district in a city having a population of one million or more, on or
after July first, two thousand five, or (b) ninety-five hundredths for
any other school building project or school district, nor less than
one-tenth.
c. (1) For aid payable in the school year nineteen hundred
ninety-three--ninety-four and earlier, any school district may compute
aid under the provisions of this subdivision, or under subdivision six
of section thirty-six hundred one-a of this article, using the building
aid ratio computed for use in the current year or the aid ratio computed
for use in any year commencing with the nineteen hundred
eighty-one--eighty-two school year as computed by the commissioner based
on data on file with the education department as of July first, nineteen
hundred ninety-six, and; provided that, school districts who are
eligible for aid under paragraph f of subdivision fourteen of this
section may compute aid under the provisions of this subdivision using
the aid ratio so computed for the reorganized district or the highest of
the aid ratios so computed for any of the individual school districts
which existed prior to the date of the reorganized school district.
(2) (a) For aid payable in the school years nineteen hundred
ninety-four--ninety-five and thereafter for all school building projects
approved by the voters of the school district or by the board of
education of a city school district in a city with more than one hundred
twenty-five thousand inhabitants, and/or the chancellor in a city school
district in a city having a population of one million or more, before
July first, two thousand, any school district may compute aid under the
provisions of this subdivision using the building aid ratio computed for
use in the current year or the aid ratio computed for use in any year
commencing with the nineteen hundred eighty-one--eighty-two school year
as such earlier aid ratios are computed by the commissioner based on
data on file with the education department on or before July first of
the third school year following the school year in which aid is first
payable; provided that, school districts who are eligible for aid under
paragraph f of subdivision fourteen of this section may compute aid
under the provisions of this subdivision using the aid ratio so computed
for the reorganized district or the highest of the aid ratios so
computed for any of the individual school districts which existed prior
to the date of the reorganized school district.
(b) For aid payable in the school years two thousand--two thousand one
and thereafter for all school building projects approved by the voters
of the school district or by the board of education of a city school
district in a city with more than one hundred twenty-five thousand
inhabitants, and/or the chancellor in a city school district in a city
having a population of one million or more, on or after July first, two
thousand, any school district shall compute aid under the provisions of
this subdivision using the sum of the high-need supplemental building
aid ratio, if any, computed pursuant to clause (c) of this subparagraph
and the greater of (i) the building aid ratio computed for use in the
current year; or (ii) a building aid ratio equal to the difference of
the aid ratio that was used or that would have been used to compute an
apportionment pursuant to this subdivision in the nineteen hundred
ninety-nine--two thousand school year as such aid ratio is computed by
the commissioner based on data on file with the department on or before
July first of the third school year following the school year in which
aid is first payable, less one-tenth; or (iii) for all such school
building projects approved by the voters of the school district or by
the board of education of a city school district in a city with more
than one hundred twenty-five thousand inhabitants, and/or the chancellor
in a city school district in a city having a population of one million
or more, on or after July first, two thousand and on or before June
thirtieth, two thousand four, for any school district for which the
pupil wealth ratio is greater than two and five-tenths in the school
year in which such school building project was approved by the voters of
the school district or by the board of education of a city school
district in a city with more than one hundred twenty-five thousand
inhabitants, and/or the chancellor in a city school district in a city
having a population of one million or more and for which the alternate
pupil wealth ratio is less than eighty-five hundredths in such school
year, and for all such school building projects approved by the voters
of the school district or by the board of education of a city school
district in a city with more than one hundred twenty-five thousand
inhabitants, and/or the chancellor in a city school district in a city
having a population of one million or more, on or after July first, two
thousand five and on or before June thirtieth, two thousand eight, for
any school district for which the pupil wealth ratio was greater than
two and five-tenths in the two thousand--two thousand one school year
and for which the alternate pupil wealth ratio was less than eighty-five
hundredths in the two thousand--two thousand one school year, the
additional building aid ratio; provided that, school districts who are
eligible for aid under paragraph f of subdivision fourteen of this
section may compute aid under the provisions of this subdivision using
the difference of the highest of the aid ratios so computed for the
reorganized district or the highest of the aid ratios so computed for
any of the individual school districts which existed prior to the date
of the reorganized school district less one-tenth.
(c) For aid payable in the school years two thousand five--two
thousand six and thereafter for all school building projects approved by
the voters of the school district or by the board of education of a city
school district in a city with more than one hundred twenty-five
thousand inhabitants, and/or the chancellor in city school district in a
city having a population of one million or more, on or after July first,
two thousand five, high need school districts, as defined pursuant to
regulations of the commissioner, may compute aid under the provisions of
this subdivision using the high-need supplemental building aid ratio,
which shall be the lesser of (A) the product, computed to three decimals
without rounding, of the greater of the building aid ratios computed
pursuant to subclauses i, ii and iii of clause (b) of this subparagraph
multiplied by five percent, or (B) the positive remainder of
ninety-eight one-hundredths less the greater of the building aid ratios
computed pursuant to subclauses i, ii and iii of clause (b) of this
subparagraph.
d. Additional apportionment of building aid for structural inspection
of school buildings. In addition to the foregoing apportionments made to
a school district under the provisions of this subdivision, the
commissioner is hereby authorized to apportion to any school district an
amount in accordance with this subdivision for structural inspections of
school buildings conducted pursuant to sections four hundred nine-d and
four hundred nine-e of this chapter and the regulations of the
commissioner implementing such sections. The amount of such
apportionment shall equal the product of the building aid ratio defined
pursuant to paragraph c of this subdivision and the actual approved
expenses incurred by the district in the base year for each school
building so inspected by a licensed architect or licensed professional
engineer, provided that the amount of such apportionment shall not
exceed the structural inspection aid ceiling. For inspections conducted
in the nineteen hundred ninety-two--ninety-three school year, the
structural inspection aid ceiling shall be ten thousand dollars. For
inspections conducted in the nineteen hundred ninety-three--ninety-four
school year and thereafter, the inspection aid ceiling shall be ten
thousand dollars plus an amount computed by the commissioner in
accordance with regulations adopted for such purpose, on the basis of an
index number reflecting changes in the costs of labor and materials from
July first, nineteen hundred ninety-three.
e. (1) Apportionments payable for the nineteen hundred
ninety-three--ninety-four through the two thousand one--two thousand two
school years to the city school district of the city of New York. (a)
For the purposes of calculating the apportionment payable to the city
school district of the city of New York pursuant to this subdivision for
the nineteen hundred ninety-three--ninety-four through the two thousand
one--two thousand two school years, current year approved expenditures
for debt service shall mean expenditures for debt service that would be
incurred during the current year based on an assumed amortization for a
period of thirty years of the total approved costs relating to the
construction, acquisition, reconstruction, rehabilitation or improvement
of any school building, and based on an assumed rate of annual interest
applied to such amortization, both to be established by the commissioner
pursuant to this subparagraph.
(b) The commissioner shall establish an assumed amortization for a
period of thirty years commencing with the date of the award of a
general contract by the school construction authority of the city of New
York, or by another body or official designated by law, relating to the
construction, acquisition, reconstruction, rehabilitation or improvement
of any school building within the city school district of the city of
New York. Such assumed amortization shall provide for equal monthly
payments of principal and interest based on an interest rate established
by the commissioner for such purpose for the school year during which
such general contract is awarded. Such estimated average interest rate
and such actual average interest rate shall be expressed as a decimal to
five places rounded to the nearest eighth of one-one hundredth.
(c) By the first day of September of the current year the comptroller
of the city of New York shall provide to the commissioner an analysis,
as prescribed by the commissioner, of the actual average interest rate
applied to all capital debt incurred by the city of New York and the New
York city transitional finance authority for school purposes during the
base year and of the estimated average interest rate applied to all
capital debt to be incurred by the city of New York and the New York
city transitional finance authority for school purposes during the
current year. Upon approval by the commissioner such actual average
interest rate shall be established as the interest rate applicable to
the base year for the purposes of this subparagraph and subparagraph two
of this paragraph, and such estimated average interest rate shall be
tentatively established as the interest rate applicable to the current
year, except that all apportionments of aid payable during the current
year based on such estimated average interest rate shall be recalculated
in the following year and adjusted as appropriate based on the
appropriate actual average interest rate then established by the
commissioner.
(d) By the first day of November, nineteen hundred ninety-six the
chancellor of the city school district of the city of New York shall
provide to the commissioner an analysis of any outstanding debt of the
city of New York which had originally been incurred by such city or its
subdivisions for capital projects related to school buildings of the
city school district of the city of New York for which general
construction contracts were awarded prior to July first, nineteen
hundred eighty-eight. Such analysis shall include the total principal
amount borrowed, the total capital expenditures included in such
principal for capital projects related to school buildings of the city
school district of the city of New York for which general construction
contracts were awarded prior to July first, nineteen hundred
eighty-eight, the ratio of such capital expenditures to such total
principal expressed as a decimal to five places without rounding and the
annual principal and interest payment scheduled for each year remaining
in the amortization of such principal as of July first, nineteen hundred
ninety-six for all such borrowings reported to the department on the "SA
121 Form Building Expenses Worksheet, 1995-96 State Aid" bearing a run
date of July tenth, nineteen hundred ninety-five which list shall
constitute the maximum principal outstanding and eligible for aid
pursuant to the provisions of this paragraph. Notwithstanding any other
provision of this subdivision, for aids payable in the nineteen hundred
ninety-six--ninety-seven school year and thereafter, the approved debt
service included in such principal and interest payments for the
purposes of calculating an apportionment pursuant to this subdivision
shall equal the product of: (i) five tenths; (ii) the principal and
interest payments scheduled for the current year as reported in such
analysis; and (iii) the ratio of such capital expenditures to such total
principal as reported in such analysis.
(2) Apportionments payable for the two thousand two--two thousand
three school year and thereafter to the city school district of the city
of New York.
(a) For the purposes of calculating the apportionment payable to the
city school district of the city of New York pursuant to this
subdivision for the two thousand two--two thousand three school year and
thereafter, current year approved expenditures for debt service shall
mean expenditures for debt service, including expenditures for any
lease-purchase or other annual payments under a lease-purchase agreement
or the equivalent that are eligible for aid under the opening paragraph
of this subdivision, that would be incurred during the current year
based on:
(i) an assumed amortization to be established by the commissioner
pursuant to this subparagraph for a period of thirty years of the total
approved costs relating to the construction, acquisition,
reconstruction, rehabilitation or improvement of any school building for
which a general construction contract was awarded on or after the first
day of July, two thousand two, and
(ii) an assumed amortization to be established by the commissioner
pursuant to this subparagraph of any assumed unpaid principal, or the
equivalent amount in the case of a lease-purchase agreement or its
equivalent, remaining as of the first day of July, two thousand two
pursuant to subparagraph one of this paragraph. Each such amortization
shall be based on an assumed rate of annual interest applied to such
amortization to be established by the commissioner pursuant to this
subparagraph and pursuant to clause (c) of subparagraph one of this
paragraph.
(b)(i) For approved costs relating to the construction, acquisition,
reconstruction, rehabilitation or improvement of any school building for
which a general construction contract was awarded on or after the first
day of July, two thousand two, the commissioner shall establish an
assumed amortization for a period of thirty years commencing on the date
of receipt by the commissioner of a certification by the district that
such general construction contract has been awarded by the school
construction authority of the city of New York, or by another body or
official designated by law, relating to the construction, acquisition,
reconstruction, rehabilitation or improvement of any school building
within the city school district of the city of New York. Such assumed
amortization shall provide for equal semiannual payments of principal
and interest based on an interest rate established by the commissioner
for such purpose for the school year during which such certification was
received. Such estimated average interest rate and such actual average
interest rate shall be expressed as a decimal to five places rounded to
the nearest eighth of one-one hundredth.
(ii) For any assumed unpaid principal or the equivalent amount in the
case of a lease-purchase agreement or its equivalent, remaining as of
the first day of July, two thousand two pursuant to subparagraph one of
this paragraph, the commissioner shall establish a new assumed
amortization commencing on such date for the unexpired term of the
original assumed amortization as of such date. Such assumed amortization
shall provide for equal semiannual payments of principal and interest
based on the interest rate applied to the original amortization as
established by the commissioner pursuant to subparagraph one of this
paragraph. Provided, however, that, notwithstanding any provision of law
to the contrary, for aid payable in the two thousand nine--two thousand
ten school year and thereafter, the total apportionment for such current
year approved expenditures for debt service shall not exceed the
estimated apportionment as computed based on the estimated current year
approved expenditures for debt service on file with the commissioner as
of the date upon which an electronic data file was created for the
purposes of compliance with paragraph b of subdivision twenty-one of
section three hundred five of this chapter on November fifteenth of the
base year, and the positive remainder, if any, of such apportionment
less such estimated apportionment shall not be an apportionment payable
in the current year, but shall be deemed to be an apportionment payable
for debt service on new bonds and capital notes aidable in July
following the current year as defined in clause (b) of subparagraph one
of paragraph f of this subdivision. Such estimate shall be done in
consultation with the commissioner.
(3) Apportionments payable to a school district other than the city
school district of the city of New York for any debt service related to
projects approved by the commissioner on or after the later of the first
day of December, two thousand one or thirty days after the date upon
which this subparagraph shall have become a law or for any debt service
related to projects approved by the commissioner prior to such date
where a bond, capital note or bond anticipation note is first issued on
or after such date to fund such project or for lease-purchase or other
annual payments under a lease-purchase agreement or an equivalent
agreement entered into on or after such date that are eligible for aid
under the opening paragraph of this subdivision.
(a) For the purposes of calculating the apportionments payable to a
school district other than the city school district of the city of New
York pursuant to this subdivision for any debt service related to
projects approved by the commissioner on or after the later of the first
day of December, two thousand one or thirty days after the date upon
which this subparagraph shall have become a law, or for any debt service
related to projects approved by the commissioner prior to such date
where a bond, capital note or bond anticipation note is first issued on
or after such date to fund such project or for lease-purchase or other
annual payments under a lease-purchase agreement or an equivalent
agreement entered into on or after the later of the first day of
December, two thousand one or thirty days after the date upon which this
subparagraph shall have become a law that are eligible for aid under the
opening paragraph of this subdivision, current year approved
expenditures for debt service shall mean debt service or lease-purchase
or other annual payments under a lease-purchase agreement or an
equivalent agreement that would be incurred during the current year
based on an assumed amortization to be established by the commissioner
pursuant to this subparagraph of the approved project costs to be
financed related to any such approved project, for a period of:
(i) thirty years if the project is for the construction or acquisition
of a new school building,
(ii) twenty years if the project is for the construction of an
addition to a school building or for the reconstruction, rehabilitation
or improvement of a school building for which a period of probable
usefulness of twenty or more years is assigned pursuant to the local
finance law, and
(iii) fifteen years if the project is for the reconstruction,
rehabilitation or improvement of a school building for which a period of
probable usefulness of less than twenty years is assigned pursuant to
the local finance law.
Provided, however, that, notwithstanding any provision of law to the
contrary, for aid payable in the two thousand three--two thousand four
school year, for any project which is eligible for an apportionment
pursuant to this subparagraph, but which did not yet have a
certification that a general construction contract had been awarded for
such project by the district on file with the commissioner as of
February fifteenth, two thousand three, such debt service or
lease-purchase or other annual payments under a lease-purchase agreement
or an equivalent agreement that would be incurred during the current
year based on an assumed amortization to be established by the
commissioner pursuant to this subparagraph of the approved project costs
to be financed shall not be current year approved expenditures for debt
service, but shall be deemed to be debt service on new bonds and capital
notes aidable in July following the current year pursuant to clause (b)
of subparagraph one of paragraph f of this subdivision.
Provided, however, that, notwithstanding any provision of law to the
contrary, for aid payable in the two thousand four--two thousand five
school year, for any project which is eligible for an apportionment
pursuant to this subparagraph, but which did not yet have a
certification that a general construction contract had been awarded for
such project by or on behalf of the district on file with the
commissioner as of February fifteenth of the base year, such debt
service or lease-purchase or other annual payments under a
lease-purchase agreement or an equivalent agreement that would be
incurred during the current year based on an assumed amortization to be
established by the commissioner pursuant to this subparagraph of the
approved project costs to be financed shall not be current year approved
expenditures for debt service, but shall be deemed to be debt service on
new bonds and capital notes aidable in July following the current year
pursuant to clause (b) of subparagraph one of paragraph f of this
subdivision.
Provided, however, that, notwithstanding any provision of law to the
contrary, for aid payable in the two thousand seven--two thousand eight
school year and thereafter, for any project which is eligible for an
apportionment pursuant to this subparagraph, but which did not yet have
a certification that a general construction contract had been awarded
for such project by or on behalf of the district on file with the
commissioner as of the date upon which an electronic data file was
created for the purposes of compliance with paragraph b of subdivision
twenty-one of section three hundred five of this chapter on November
fifteenth of the base year, such debt service or lease-purchase or other
annual payments under a lease-purchase agreement or an equivalent
agreement that would be incurred during the current year based on an
assumed amortization to be established by the commissioner pursuant to
this subparagraph of the approved project costs to be financed shall not
be current year approved expenditures for debt service, but shall be
deemed to be debt service on new bonds and capital notes aidable in July
following the current year pursuant to clause (b) of subparagraph one of
paragraph f of this subdivision.
(b) Such assumed amortization for a project approved by the
commissioner on or after the later of the first day of December, two
thousand one or thirty days after the date upon which this subdivision
shall have become a law and prior to the first day of July, two thousand
eleven or for any debt service related to projects approved by the
commissioner prior to such date where a bond, capital note or bond
anticipation note is first issued on or after the first day of December,
two thousand one to fund such projects, shall commence: (i) eighteen
months after such approval or (ii) on the date of receipt by the
commissioner of a certification by the district that a general
construction contract has been awarded for such project by the district,
whichever is later, and such assumed amortization for a project approved
by the commissioner on or after the first day of July, two thousand
eleven shall commence: (iii) eighteen months after such approval or (iv)
on the date of receipt by the commissioner of both the final certificate
of substantial completion of the project issued by the architect or
engineer and the final cost report for such project, whichever is later
or (v) upon the effective date of a waiver based on a finding by the
commissioner, pursuant to a process set forth by the commissioner, that
the district is unable to submit a final certificate of substantial
completion for the project and/or complete the final cost report because
of circumstances beyond the control of the district, which shall include
but shall not be limited to the inability of the district to complete a
complex project within eighteen months. Such assumed amortization shall
provide for equal semiannual payments of principal and interest based on
an interest rate established pursuant to subparagraph five of this
paragraph for such purpose for the school year during which such
certification is received. The first installment of obligations issued
by the school district in support of such projects may mature not later
than the dates established pursuant to sections 21.00 and 22.10 of the
local finance law.
(c) Definitions. For purposes of this paragraph and subdivision
thirty-nine of section sixteen hundred eighty of the public authorities
law:
(i) "the state share of a school construction project" shall mean the
product of: (A) the difference of the total approved cost of such
project less the approved cost of such project to be funded pursuant to
subdivision six-f of this section and subdivisions ten and twelve of
section thirty-six hundred forty-one of this article, multiplied by (B)
the building aid ratio applicable to such project pursuant to paragraph
c of this subdivision;
(ii) "the local share of a school construction project" shall mean the
difference of the total approved cost of such project, less the sum of:
(A) the approved cost of such project to be funded through subdivision
six-f of this section and subdivisions ten and twelve of section
thirty-six hundred forty-one of this article, and (B) the state share of
such school construction project;
(iii) "refinancing costs attributable to refinancing the state share
of a school construction project for purposes of retroactive
amortization" shall mean the sum of: (A) that portion of the approved
fees and other charges of refinancing, as defined in subparagraph one of
paragraph h of this subdivision, which are determined by the
commissioner to be reasonable in accordance with guidelines approved by
the director of the budget, and which are fixed charges that will not
vary by the amount of principal and additional principal to be refunded
and (B) the product of: (1) the total amount of such approved fees and
other charges of refinancing which are not fixed charges and which are
determined by the commissioner to be reasonable in accordance with
guidelines approved by the director of the budget, and (2) the
percentage of the principal of the refunding bond that is attributable
to refinancing of the state share of a school construction project
pursuant to subparagraph four of this paragraph, less (C) the amount of
such approved costs included in the principal of a refunding bond issued
by the school district or by the dormitory authority of the state of New
York to refund obligations of the school district subject to
subparagraph four of this paragraph which is necessary to provide for
the payment of the principal, redemption premiums, and interest due on
the refunded obligations of the school district to their stated
maturities or if such bonds are to be called, to the call date.
Provided, however, that such expenditures shall be incurred for
refunding bonds issued on or before July first, two thousand five and
that such expenditures result from the refunding of outstanding
obligations subject to an assumed amortization pursuant to this
subparagraph for facilities which were eligible for building aid, and
for which the annual aid apportionment payable in the two thousand
two--two thousand three and/or two thousand three--two thousand four
school years for approved expenditures for debt service are subsequently
reduced as a result of the application of assumed amortization to unpaid
principal outstanding as of July first, two thousand two, and further
provided that the gross dollar savings over the life of the obligation
shall be less than the approved fees and other charges of refinancing as
defined in subparagraph one of paragraph h of this subdivision, but only
to the extent that such amounts are not otherwise eligible for aid
pursuant to this subdivision;
(iv) "additional principal attributable to the refunding of bonds"
shall mean the amount of approved expenses included in the principal of
a refunding bond issued by the school district, or issued by the
dormitory authority of the state of New York to refund obligations of
the school district subject to subparagraph four of this paragraph,
which is necessary to provide for the payment of the principal,
redemption premiums, and interest due on the refunded obligations of the
school district to their stated maturities or if such bonds are to be
called, to the call date; and
(v) "additional principal attributable to the refunding of bonds to
refinance the state share of a school construction project for purposes
of retroactive amortization" shall mean the percentage of the additional
principal attributable to the refunding of bonds that is necessary to
refinance the state share of a school construction project pursuant to
subparagraph four of this paragraph.
(4) Apportionments payable for the two thousand two--two thousand
three school year and thereafter to a school district other than the
city school district of the city of New York or a school district
constituted pursuant to chapter five hundred sixty-six of the laws of
nineteen hundred sixty-seven as amended, for any debt service still
outstanding as of the first day of July, two thousand two that has not
been subject to an assumed amortization pursuant to subparagraph three
of this paragraph or for lease-purchase or other annual payments under a
lease-purchase agreement or an equivalent agreement having an unexpired
term on such date.
(a) For the purposes of calculating the apportionments payable to a
school district other than the city school district of the city of New
York pursuant to this subdivision for the two thousand two--two thousand
three school year and thereafter for any debt service still outstanding
as of the first day of July, two thousand two that has not been subject
to an assumed amortization pursuant to subparagraph three of this
paragraph or for lease-purchase or other annual payments under a
lease-purchase agreement or an equivalent agreement having an unexpired
term on such date, current year approved expenditures for debt service
shall mean debt service or lease-purchase or other annual payments under
a lease-purchase agreement or an equivalent agreement that would be
incurred during the current year based on an assumed amortization to be
established by the commissioner pursuant to this subparagraph of the sum
of
(i) any assumed or actual unpaid principal, or the equivalent amount
in the case of a lease-purchase agreement or its equivalent, remaining
as of the first day of July, two thousand two pursuant to an existing
amortization or any unpaid principal of a bond anticipation note as of
the first day of July, two thousand two, plus
(ii) the approved expenditures for the refunding of bonds that are
otherwise eligible for an apportionment pursuant to this subdivision, as
such expenditures are defined in subparagraph two of paragraph g of this
subdivision, provided that such refunding bonds are issued on or before
July first, two thousand five, less the sum of the refinancing costs
attributable to refinancing the state share of a school construction
project for purposes of retroactive amortization plus the additional
principal attributable to the refunding of bonds, as such terms are
defined in subclauses (iii) and (iv) of clause (c) of subparagraph three
of this paragraph, for a period equal to the greater of:
(i) the remaining maximum useful life of the project, or projects
associated with such obligation, as determined by the commissioner based
on data submitted by the school district, or
(ii) the remaining term of the bond, bond anticipation note, or
lease-purchase agreement.
(b) Such assumed amortization of any assumed or actual unpaid
principal, or the equivalent amount in the case of a lease-purchase
agreement or its equivalent, remaining as of the first day of July, two
thousand two for a project that has not been subject to an assumed
amortization pursuant to subparagraph three of this paragraph, shall
commence on the first day of July, two thousand two, and shall provide
for equal semiannual payments of principal and interest based on an
interest rate established by the commissioner for such purpose for the
two thousand two--two thousand three school year.
(c) Any school district eligible for an apportionment pursuant to this
subparagraph shall be eligible for an additional apportionment equal to
the sum of the refinancing costs attributable to refinancing the state
share of a school construction project for purposes of retroactive
amortization plus the additional principal attributable to the refunding
of bonds to refinance the state share of a school construction project
for purposes of retroactive amortization, as such terms are defined in
subclauses (iii) and (v) of clause (c) of subparagraph three of this
paragraph.
(d) Any school district that issues debt after July first, two
thousand two for the funding of the approved costs of projects eligible
for an apportionment pursuant to this subparagraph shall be eligible for
an additional apportionment calculated pursuant to the provisions of
this subdivision, where the assumed amortization shall be based upon
such approved costs and the remaining useful life shall be the remaining
period over which the apportionments calculated pursuant to clause (a)
of this subparagraph are to be paid.
(5) (a) Calculation of interest rates for the city school districts of
the cities of Buffalo, Rochester, Syracuse and Yonkers. (i) By the first
day of September of the current year, or by the date prescribed by the
commissioner for the two thousand one--two thousand two school year, the
chief fiscal officer of each of the cities of Buffalo, Rochester,
Syracuse and Yonkers shall provide to the commissioner an analysis, as
prescribed by the commissioner, of the actual average interest rate
applied to all capital debt incurred by such city related to school
construction purposes during the base year not including debt issued by
the dormitory authority for the benefit of any school district and of
the estimated average interest rate applied to all capital debt to be
incurred by such city related to school construction purposes during the
current year not including debt issued by the dormitory authority for
the benefit of any school district. Such interest rates shall be
expressed as a decimal to five places rounded to the nearest eighth of
one-one hundredth. Except as otherwise provided in items (ii), (iii) and
(iv) of this clause, the interest rate of such city applicable to the
base year for the purposes of this subparagraph shall be the actual
average interest rate of such city in the base year, and the estimated
average interest rate shall be tentatively established as the interest
rate of such city applicable to the current year, except that all
apportionments of aid payable during the current year based on such
estimated average interest rate shall be recalculated in the following
year and adjusted as appropriate based on the appropriate actual average
interest rate then established pursuant to this clause provided,
however, that in any year in which such city has not incurred debt
related to serial bonds or sinking fund bonds as defined in sections
21.00 and 22.10, respectively, of the local finance law, issued for
school construction purposes, the assumed interest rate calculated
pursuant to clause (b) of this subparagraph shall be tentatively
established as the interest rate of such city applicable to the projects
approved by the commissioner in such year, except that all
apportionments of aid payable based on such interest rate for each such
project shall be recalculated following the submission of a final cost
report for such project and adjusted as appropriate based on the
appropriate actual average interest rate applicable to the debt issued
to fund such project, and provided further that where such city has
entered into an agreement with the dormitory authority of the state of
New York to finance debt related to school construction that is subject
to subparagraph four of this paragraph or has entered into an agreement
with the dormitory authority of the state of New York for the purpose of
financing a school construction project that is subject to subparagraph
three of this paragraph, the interest rate applicable to the obligations
issued by the dormitory authority of the state of New York for such
purpose shall be the interest rate established for such city applicable
to such debt.
(ii) Notwithstanding the provisions of item (i) of this clause, where
such city has entered into an agreement with the state of New York
municipal bond bank agency pursuant to subdivision one of section
twenty-four hundred thirty-five-a of the public authorities law and
subdivision (b) of section sixteen of chapter six hundred five of the
laws of two thousand, or an agreement with the Erie county industrial
development agency for projects described in subdivision (b) of section
sixteen of such chapter six hundred five, to finance school renovation,
rehabilitation or reconstruction that is subject to subparagraph three
of this paragraph, the lesser of: (A) the interest rate actually
applicable to each series of obligations originally issued to finance
each phase of project costs approved by the commissioner, by the state
of New York municipal bond bank agency or by the Erie county industrial
development agency for such purpose (without regard to any refunding of
such obligations); or (B) the interest rate that would have been
applicable to each series of obligations originally issued to finance
each phase of project costs approved by the commissioner, by the state
of New York municipal bond bank agency (without regard to any refunding
of such obligations) if the project had been financed through such
agency, as certified to the commissioner by the executive director of
the state of New York municipal bond bank agency, shall be the interest
rate established for such city applicable for purposes of calculating
the assumed amortization for such approved project costs pursuant to
clause (b) of subparagraph three of this paragraph.
For projects approved by the commissioner in any school year in which
capital debt is incurred by either the state of New York municipal bond
bank agency or the Erie county industrial development agency to refund
debt related to school renovation, rehabilitation or reconstruction of
or on behalf of the school district, where such school renovation,
rehabilitation or reconstruction qualifies for apportionment pursuant to
subparagraph three of this paragraph, by the first day of September of
the current year, the chief fiscal officer of such city shall provide to
the commissioner an analysis, as prescribed by the commissioner, of the
actual average interest rate applied to all capital debt incurred to
finance or refund debt related to school renovation, rehabilitation or
reconstruction that qualifies for apportionment pursuant to subparagraph
three of this paragraph by either the state of New York municipal bond
bank agency or the Erie county industrial development agency during the
base year and of the estimated average interest rate applied to all
capital debt incurred to finance or refund debt related to school
renovation, rehabilitation or reconstruction that is subject to
subparagraph three of this paragraph by either the state of New York
municipal bond bank agency or the Erie county industrial development
agency during the current year. Such interest rates shall be expressed
as a decimal to five places rounded to the nearest eighth of one-one
hundredth. The interest rate established for such city applicable to
projects first approved in such year shall be tentatively established as
the interest rate computed pursuant to this clause for the current year,
except that all apportionments of aid payable during the current year
based on such estimated average interest rate shall be recalculated in
the following year and adjusted as appropriate based on the appropriate
actual average interest rate then established pursuant to this clause
and shall be the interest rate established for such city applicable for
purposes of calculating the assumed amortization for project costs
approved during the current year pursuant to clause (b) of subparagraph
three of this paragraph.
(iii) Notwithstanding the provisions of item (i) of this clause, where
such city has entered into an agreement with the state of New York
municipal bond bank agency pursuant to subdivision one of section
twenty-four hundred thirty-five-a of the public authorities law and
subdivision (a) of section fourteen of the city of Syracuse and the
board of education of the city school district of the city of Syracuse
cooperative school reconstruction act, or an agreement with the city of
Syracuse industrial development agency for projects authorized pursuant
to the city of Syracuse and the board of education of the city school
district of the city of Syracuse cooperative school reconstruction act,
to finance school rehabilitation or reconstruction that is subject to
subparagraph three of this paragraph, the lesser of: (A) the net
interest cost as defined by the commissioner, applicable to each series
of obligations originally issued by the state of New York municipal bond
bank agency or the city of Syracuse industrial development agency for
such purpose, without regard to any refunding of such obligations; or
(B) such net interest cost, as defined by the commissioner that would
have been applicable to each series of obligations originally issued to
finance each phase of project costs approved by the commissioner, by the
state of New York municipal bond bank agency, without regard to any
refunding of such obligations, if the project had been financed through
such agency, as certified to the commissioner by the executive director
of the state of New York municipal bond bank agency, shall be the
interest rate established for such city applicable for purposes of
calculating the assumed amortization for such approved project costs
pursuant to clause (b) of subparagraph three of this paragraph.
For projects approved by the commissioner in any school year in which
capital debt is incurred by either the state of New York municipal bond
bank agency or the city of Syracuse industrial development agency to
refund debt related to school renovation, rehabilitation or
reconstruction of or on behalf of the school district, where such school
renovation, rehabilitation or reconstruction qualifies for apportionment
pursuant to subparagraph three of this paragraph, by the first day of
September of the current year, the chief fiscal officer of such city
shall provide to the commissioner an analysis, as prescribed by the
commissioner, of the actual average interest rate applied to all capital
debt incurred to finance or refund debt related to school renovation,
rehabilitation or reconstruction that qualifies for apportionment
pursuant to subparagraph three of this paragraph by either the state of
New York municipal bond bank agency or the city of Syracuse industrial
development agency during the base year and of the estimated average
interest rate applied to all capital debt incurred to finance or refund
debt related to school renovation, rehabilitation or reconstruction that
is subject to subparagraph three of this paragraph by either the state
of New York municipal bond bank agency or the city of Syracuse
industrial development agency during the current year. Such interest
rates shall be expressed as a decimal to five places rounded to the
nearest eighth of one-one hundredth. The interest rate established for
such city applicable to projects first approved in such year shall be
tentatively established as the interest rate computed pursuant to this
clause for the current year, except that all apportionments of aid
payable during the current year based on such estimated average interest
rate shall be recalculated in the following year and adjusted as
appropriate based on the appropriate actual average interest rate then
established pursuant to this clause and shall be the interest rate
established for such city applicable for purposes of calculating the
assumed amortization for project costs approved during the current year
pursuant to clause (b) of subparagraph three of this paragraph.
(iv) Notwithstanding the provisions of item (i) of this clause, where
such city or city school district has entered into an agreement with the
county of Monroe industrial development agency or the dormitory
authority of the state of New York, for projects authorized pursuant to
the city of Rochester and the board of education of the city school
district of the city of Rochester school facilities modernization
program act, to finance debt related to school rehabilitation or
reconstruction that is subject to subparagraph three of this paragraph,
the lesser of: (A) the net interest cost, as defined by the
commissioner, that would have been applicable to bonds or bond
anticipation notes issued by the county of Monroe industrial development
agency if the project had been authorized to be financed and had been
financed through such entity, as certified to the commissioner by the
executive director of the county of Monroe industrial development
agency; or (B) such net interest cost, as defined by the commissioner,
that would have been applicable to bonds or bond anticipation notes
issued by the state of New York dormitory authority if the project had
been authorized to be financed and had been financed through such
entity, as certified to the commissioner by the executive director of
the state of New York dormitory authority shall be the interest rate
established for such city applicable to such debt.
(v) Notwithstanding the provisions of item (i) of this clause, where
such city or city school district has entered into an agreement with the
state of New York municipal bond bank agency pursuant to subdivision one
of section twenty four hundred thirty-five-a of the public authorities
law and section sixteen of the Yonkers city school district joint
schools construction and modernization act, or an agreement with the
city of Yonkers industrial development agency for projects authorized
pursuant to the Yonkers city school district joint schools construction
and modernization act, to finance debt related to school rehabilitation
or reconstruction of school buildings or construction of new school
buildings that is subject to subparagraph three of this paragraph, the
lesser of: (A) the net interest cost, as defined by the commissioner,
applicable to the obligations issued by the state of New York municipal
bond bank agency or the city of Yonkers industrial development agency
for such purpose; or (B) such net interest cost, as defined by the
commissioner, that would have been applicable to bonds issued by the
state of New York municipal bond bank agency if the project had been
authorized to be financed and had been financed through such entity, as
certified to the commissioner by the executive director of the state of
New York municipal bond bank agency, shall be the interest rate
established for such city applicable to such debt.
(b) Calculation of interest rates for school districts other than the
city school districts of the cities of Buffalo, Rochester, Syracuse,
Yonkers and New York. By the first day of September of the current year,
or by the date prescribed by the commissioner for the two thousand
one--two thousand two school year, each school district, other than the
city school districts of the cities of Buffalo, Rochester, Syracuse,
Yonkers and New York, shall provide to the commissioner in a format
prescribed by the commissioner such information as the commissioner
shall require for all capital debt incurred by such school district
during the preceding school year relating to the construction,
acquisition, reconstruction, rehabilitation or improvement of any school
building, not including debt issued by the dormitory authority. Based on
such reported amortizations and a methodology prescribed by the
commissioner in regulations, the commissioner shall compute an assumed
interest rate that shall equal the average of the interest rates applied
to all such debt issued during the preceding school year. The assumed
interest rate shall be tentatively established as the interest rate of
each such school district applicable to the current year for the
purposes of this subparagraph and shall be expressed as a decimal to
five places rounded to the nearest eighth of one-one hundredth except
that all apportionments of aid payable during the current year based on
such assumed interest rate shall be recalculated in the following year
and adjusted as appropriate based on the appropriate assumed interest
rate then established pursuant to this clause, provided, however, that
where such school district has entered into an agreement with the
dormitory authority of the state of New York to refinance debt issued by
such school district that is subject to subparagraph four of this
paragraph or has entered into an agreement with the dormitory authority
of the state of New York for the purpose of financing a school
construction project that is subject to subparagraph three of this
paragraph, the interest rate applicable to the obligations issued by the
dormitory authority of the state of New York for such purpose shall be
the interest rate established for each such school district applicable
to such debt.
(c) At the end of each ten year segment of an assumed amortization
established pursuant to subparagraphs two, three and four of this
paragraph, or in the two thousand seventeen--two thousand eighteen
school year in the case of assumed amortizations whose ten year segment
ends prior to such school year, the commissioner shall revise the
remaining scheduled semiannual payments of the outstanding principal and
interest of such assumed amortization, other than the outstanding
principal and interest of refunding bonds where the district can
demonstrate to the commissioner that it is precluded by state or federal
law, rule or regulation from refinancing such outstanding principal and
interest, based on the interest rates applicable for the current year if
the difference of the interest rate upon which the existing assumed
amortization is based minus such interest rate applicable for the
current year is equal to or greater than one quarter of one-one
hundredth. Provided however, in the case of assumed amortization whose
ten year segment ended prior to the two thousand seventeen--two thousand
eighteen school year the next ten year segment shall be deemed to
commence with the two thousand seventeen--two thousand eighteen school
year. The department shall notify school districts of projects subject
to the provisions of this clause by no later than December first next
preceding the school year in which the assumed amortization is scheduled
to be revised pursuant to this clause.
(d) Notwithstanding any other law, rule or regulation to the contrary,
any interest rate calculated under this subdivision shall take into
account any federal subsidy payments made or to be made to the
applicable school district or an issuer on behalf of the school district
under the terms of a federally authorized debt instrument which have the
effect of reducing the actual interest costs incurred by the school
district or an issuer on behalf of the school district over the life of
such capital debt, irrespective of any federal government right of
set-off.
(6) Notwithstanding any other provisions of this paragraph, where a
school district can demonstrate to the satisfaction of the commissioner
extenuating circumstances that a waiver is warranted for an existing
amortization or an existing lease-purchase agreement or equivalent
agreement as of the first day of July, two thousand two, the
commissioner may consult with the dormitory authority of the state of
New York and may grant a waiver consistent with guidelines developed in
consultation with the director of the division of the budget and shared
with the chairs of the senate finance committee and the assembly ways
and means committee, to make adjustments, including, but not limited to:
(i) the period of assumed amortization to equal the period of the
existing amortization, (ii) the interest rate applied to such
amortization to equal the actual average interest rate applied to the
existing amortization, and/or (iii) the annual assumed payments of debt
service to equal the aidable payments of debt service under the existing
amortization and provided further that where a school district can
demonstrate to the commissioner that it is precluded by state or federal
law, rule or regulation from refinancing such outstanding principal and
interest, clause (iii) of this subparagraph shall apply.
(7) For aid payable in the two thousand two--two thousand three school
year, school districts shall provide, on or before the fifteenth day of
January, two thousand two, such data as the commissioner shall deem
necessary to estimate the apportionment payable under assumed
amortization pursuant to subparagraph four of this paragraph, in such
form as the commissioner shall determine. Such data shall be provided
for each project for which the district will make a debt service payment
that is aidable pursuant to this subdivision in the current school year
and for each project for which such district expects to make a debt
service payment that will be aidable pursuant to this subdivision in the
following school year.
(8) Notwithstanding any other provision of the law to the contrary,
where, during the period of assumed amortization relating to a project
for the construction, acquisition, reconstruction, rehabilitation or
improvement of a school building, the school building is sold or
ownership is otherwise transferred to an entity other than the school
district or city and such transfer results in the building no longer
being operated by the school district as a public elementary or
secondary school that is not independent or autonomous, the district
shall, within sixty days of the transfer of ownership, notify the
commissioner of such sale or transfer, and shall provide such additional
information about the sale or transfer as the commissioner may require,
in a form prescribed by the commissioner, and the commissioner shall
re-compute the building aid, if any, payable for such project pursuant
to this subparagraph, except to the extent such re-computation would
conflict with the provisions of section twenty-seven hundred
ninety-nine-tt of the public authorities law. The commissioner shall
deduct the revenues received by the school district or city as a result
of such sale or transfer from the approved total project cost and, based
on such adjusted project cost, establish a new assumed amortization for
the remaining useful life of the project under the applicable provisions
of this paragraph.
f. (1) As used in this subdivision and in section thirty-six hundred
nine-a of this article the following terms shall be defined as follows:
(a) "Debt service on bond anticipation notes aidable in July following
the current year" shall mean current year debt service expenditures for
bond anticipation notes issued in the current school year.
(b) "Debt service on new bonds and capital notes aidable in July
following the current year" shall mean current year debt service
expenditures for bonds and/or capital notes issued in the current school
year.
(2) Notwithstanding any inconsistent provisions of this subdivision,
the amount of current year approved expenditure for debt service for
bond anticipation notes and for bonds and capital notes issued during
the current year for school building purposes pursuant to paragraph b of
this subdivision shall not be greater than the estimate of such
expenditures as reported to the commissioner by the school district on
or before November fifteenth of the current year. For aid payable in the
nineteen hundred ninety-six--ninety-seven school year and thereafter,
any excess of actual expenditures for such debt service for bond
anticipation notes and such bonds or capital notes incurred in the base
year, within the limitations imposed pursuant to paragraph i of this
subdivision, over such estimate of base year expenditures as reported to
the commissioner by the school district on or before November fifteenth
of the base year shall be considered approved expenditures for lease or
other annual payments under the provisions of section four hundred
three-b, subdivision eight of section twenty-five hundred three, or
subdivision six of section twenty-five hundred fifty-four of this
chapter, other than payments under a lease-purchase agreement or an
equivalent agreement, for school building purposes.
(3) (a) For the purposes of this subparagraph the following terms
shall be defined as follows:
(i) "First issue date" shall mean the date on which the school
district issued an initial obligation in the form of a bond anticipation
note, a bond or a capital note for the purpose of financing one or more
approved building projects for which a combined annual claim of aidable
debt service as defined in regulations of the commissioner, is submitted
to the commissioner.
(ii) "First contract date" shall mean the date by which: (A) the
school district certifies to the commissioner that construction
activities related to the erection, construction, reconstruction or
alteration of a school building have commenced, or that the purchase of
a school building has been made under one or more of the approved
building projects included in a combined annual claim of aidable debt
service; and (B) that one or more payments for such construction
activities or purchase, including incidental costs have been made by the
school district in a total amount equal to or greater than ten percent
of the principal value upon which the combined annual claim of aidable
debt service is based. Such certification shall be in a form and of a
content as prescribed by the commissioner.
(iii) "Principal value" shall mean the sum of the original principal
amounts of all obligations issued by the school district for the purpose
of financing one or more approved building projects for which a combined
annual claim of aidable debt service is submitted to the commissioner,
less any such principal that has been refinanced.
(iv) "Approved project cost" shall mean the sum of approved project
costs of all approved building projects for which a combined annual
claim of aidable debt service is submitted to the commissioner.
(v) "Final redemption date" shall mean the date by which the school
district will have repaid all principal borrowed for the purpose of
financing one or more approved building projects for which a combined
annual claim of aidable debt service is submitted to the commissioner.
(b) For aids payable in the two thousand--two thousand one school
year, and thereafter, notwithstanding any inconsistent provisions of
this subdivision, except for any project to which paragraph e of this
subdivision applies, the amount of approved expenditures incurred during
the current school year for debt service for bond anticipation notes,
bonds and capital notes having a related first issue date on or after
July first, two thousand shall equal the product of the actual
expenditures incurred during the current school year for debt service
for each such bond anticipation note, bond or capital note, less any
accrued interest or premiums received by the district, and the
applicable bond percent.
(c) The applicable bond percent shall equal: (i) the quotient of the
approved project cost for contracts awarded on or before June thirtieth
of the current school year divided by the principal value, or (ii) if
the first issue date is more than ninety days prior to the first
contract date, the product of: (A) one minus the quotient of the number
of days elapsed between the first issue date and the first contract date
divided by the number of days elapsed between the first issue date and
the final redemption date and (B) the quotient of the approved project
cost for contracts awarded on or before June thirtieth of the current
school year divided by the principal value, provided that, if upon
review of documentation submitted by a school district the commissioner
determines that the debt was issued by a city having a population of one
hundred twenty-five thousand or more, as part of a mixed borrowing
including both school purposes and other municipal purposes or, that a
school district, due to circumstances beyond its control, issued bond
anticipation notes, bonds or capital notes more than ninety days prior
to the first contract date, the commissioner may compute the applicable
bond percent pursuant to item (i) of this clause. The applicable bond
percent shall be expressed as a decimal to five places without rounding.
g. Eligibility criteria for aid for refunding of bonds. (1) To be
eligible for any apportionment of aid pursuant to this subdivision for
approved expenditures for the refunding of bonds to refinance school
construction, reconstruction or purchase of existing structures or for
expenditures incidental to such refunding of bonds the following
requirements shall be met:
(i) the refunding shall be in accordance with section 90.10 of the
local finance law;
(ii) the bonds to be refunded shall have been issued exclusively to
finance school construction, reconstruction or purchase of existing
structures;
(iii) the issuance of refunding bonds shall result in a net present
value savings to both the school district and the state, provided,
however, that the gross dollar savings over the life of the bond shall
exceed the approved fees and other charges of refinancing as defined in
subparagraph one of paragraph h of this subdivision, except in the case
of the refunding of bonds with unpaid principal outstanding as of the
first day of July, two thousand two subject to assumed amortization
pursuant to subparagraph four of paragraph e of this subdivision, for
facilities eligible for building aid, and for which the annual aid
apportionment payable in the two thousand two--two thousand three and
two thousand three--two thousand four school years for approved
expenditures for debt service are subsequently reduced as a result of
the application of assumed amortization to such unpaid principal; and
(iv) for any refunding of bonds for which a refunding bond resolution
is approved after April first, nineteen hundred ninety-four, the board
of education or trustees shall certify that the intention of the school
district to accept proposals for the refunding of bonds has been
announced in at least one regular public meeting of such board and that
all such proposals received have been discussed in a second public
meeting of the board held no sooner than fourteen days after such
announcement.
(2) For the purposes of subparagraph three of this paragraph, approved
expenditures for the refunding of bonds shall mean any amount included
in the principal of the refunding bond issue of a school district, or of
the dormitory authority of the state of New York to refund obligations
of a school district for purposes of subparagraph four of paragraph e of
this subdivision, that represents the unmatured interest on the bonds to
be refunded to and including either the date or dates such bonds were to
mature or the date or dates set for redemption prior to their
maturities, plus the redemption premiums, if any, payable on the bonds
to be refunded on the redemption date or dates, plus the approved fees
and other charges of refinancing as defined in subparagraph one of
paragraph h of this subdivision.
(3) Approved expenditures for the refunding of bonds as defined in
subparagraph two of this paragraph shall be excluded from the
calculation of any ratio of allowable expense to principal that may be
used to determine approved debt service expense.
h. Additional apportionment of building aid for approved fees and
other charges and expenses related to the issuance of refinancing bonds.
(1) For the purposes of this subdivision approved fees and other charges
of refinancing shall include the costs and expenses incidental to the
issuance of refunding bonds by a school district, or by the dormitory
authority of the state of New York to refund obligations of a school
district for purposes of subparagraph four of paragraph e of this
subdivision, which are eligible for an apportionment pursuant to
paragraph g of this subdivision, the costs of the development of the
refunding financial plan and of executing and performing the terms and
conditions of the escrow contract and all fees and charges of the escrow
holders.
(2) Notwithstanding any inconsistent provisions of this subdivision,
school districts shall also be eligible for an apportionment pursuant to
this subdivision in an amount equal to the product of the aid ratio used
for building aid in the current year as defined in paragraph c of this
subdivision and the base year approved fees and other charges of
refinancing as defined in subparagraph one of this paragraph, but only
to the extent such costs and expenses are not paid from the proceeds of
the refunding bonds and are not otherwise eligible for aid pursuant to
this subdivision, provided however, that in the case of the refunding of
bonds subject to an assumed amortization pursuant to subparagraph four
of paragraph e of this subdivision for facilities which were eligible
for building aid, provided that such refunding bonds are issued on or
before the first day of July, two thousand five and for which the annual
aid apportionment payable in the two thousand two--two thousand three
and/or two thousand three--two thousand four school years for approved
expenditures for debt service are subsequently reduced as a result of
the application of assumed amortization to unpaid principal outstanding
as of July first, two thousand two, and further provided that the gross
dollar savings over the life of the bond shall be less than the approved
fees and other charges of refinancing as defined in subparagraph one of
this paragraph, such apportionment shall be equal to such base year
approved fees and other charges of refinancing, but only to the extent
such costs and expenses are not paid from the proceeds of the refunding
bonds and are not otherwise eligible for aid pursuant to this
subdivision.
i. Approved expenditures for debt service. (1) Bond anticipation
notes. Except as otherwise provided in subparagraph four of this
paragraph, for purposes of the apportionment payable pursuant to this
subdivision in the nineteen hundred ninety-six--ninety-seven school year
and thereafter to a school district other than to the city school
district of the city of New York, except for any project to which
paragraph e of this subdivision applies, approved expenditures for debt
service on bond anticipation notes relating to the construction,
acquisition, reconstruction, rehabilitation or improvement of any school
building, including but not limited to the balance of principal
outstanding as of July first, nineteen hundred ninety-six which was
funded during the nineteen hundred ninety-five--ninety-six school year
from proceeds of the sale of bond anticipation notes by a school
district, shall mean actual approved expenditures for principal and
interest related to the financing of a school construction project
through bond anticipation notes; except that:
(i) such expenditures shall not include expenditures for principal on
such notes during the first twenty-three months following the original
issuance of such notes; and
(ii) such expenditures shall not include expenditures for principal or
interest on bond anticipation notes issued or reissued after the
issuance of a certificate of substantial completion for such project, or
expenditures for principal made during the school year in excess of the
minimum principal payment required under the local finance law.
(2) Bonds and capital notes. (i) For purposes of the apportionment
payable pursuant to this subdivision in the nineteen hundred
ninety-six--ninety-seven school year and thereafter to a school district
other than to the city school district of the city of New York, approved
expenditures for debt service on bonds, capital notes and any other
long-term local obligations relating to the construction, acquisition,
reconstruction, rehabilitation or improvement of any school building,
shall mean actual approved expenditures for principal and interest
related to the financing of a school construction project through such
local obligations except as provided pursuant to clause (ii) of this
subparagraph or subparagraph four of this paragraph or paragraph e of
this subdivision; provided that, to be eligible for aid on debt service
pursuant to this subdivision, such bonds, capital notes or other local
obligations issued on or after August first, nineteen hundred
ninety-six, or, in the case of a small city school district, on or after
November fifteenth, nineteen hundred ninety-six, shall provide for
substantially level debt service or principal as defined in paragraph d
of section 21.00 of the local finance law; and
(A) be amortized for a period of not less than fifteen years,
including any period of amortization on related bond anticipation notes,
in the case of local obligations issued to finance new construction and
the purchase of existing structures; or
(B) be amortized for a period of not less than ten years, including
any period of amortization on related bond anticipation notes, in the
case of local obligations issued to finance the reconstruction,
rehabilitation or improvement of existing school buildings.
(ii) Notwithstanding any inconsistent provisions of this clause, any
actual principal or interest expenditures related to the issuance of a
local obligation to finance new construction for a term of less than
fifteen years or reconstruction for a term of less than ten years, as
specified in clause (i) of this subparagraph, shall not be used in the
calculation of the apportionment payable pursuant to this subdivision,
provided, however, that aidable approved expenditures for debt service
shall be calculated pursuant to the provisions of this clause, as
follows:
(A) for new construction and the purchase of existing structures,
current year approved expenditures for debt service shall mean
expenditures for principal and interest expense that would be incurred
during the current year based on an assumed amortization for a period of
fifteen years, or the actual term of the obligation issued by the school
district, whichever is greater, of any outstanding principal and/or
principal payments not previously aided at the time of issue of the
obligation that represents costs approved by the commissioner including
any period of amortization on related bond anticipation notes. Such
assumed amortization shall commence with the date of the award of a
general contract by the school district for such new construction or
purchase, the date the district was placed on assumed amortization by
the commissioner, or the date upon which the district selected an
assumed amortization pursuant to subparagraph four of this paragraph,
whichever shall last occur, and shall be based on an assumed rate of
annual interest applied to such amortization, as determined by the
commissioner pursuant to subparagraph three of this paragraph for the
month in which a general contract is awarded for such project; and
(B) for reconstruction, rehabilitation or improvement of existing
school buildings, current year approved expenditures for debt service
shall mean expenditures for principal and interest expense that would be
incurred during the current year based on an assumed amortization for a
period of ten years, or the actual term of the obligation issued by the
school district, whichever is greater, of any outstanding principal
and/or principal payments not previously aided that represents costs
approved by the commissioner including any period of amortization on
related bond anticipation notes. Such assumed amortization shall
commence with the date of the award of a general contract by the school
district for such new construction or purchase, the date the district
was placed on actual amortization by the commissioner, or the date upon
which the district selected an assumed amortization pursuant to
subparagraph four of this paragraph, whichever shall last occur, and
shall be based on an assumed rate of annual interest applied to such
amortization, as determined by the commissioner pursuant to subparagraph
three of this paragraph for the month in which a general contract is
awarded for such project.
(3) By the fifteenth day of each month, beginning on August fifteenth,
nineteen hundred ninety-six, the commissioner shall determine the
prevailing interest rate for the preceding month based on a nationally
recognized and accepted index of municipal bond yields reported for such
preceding month, in accordance with a methodology prescribed by the
commissioner and approved by the director of the budget.
(4) Notwithstanding any other provision of this paragraph to the
contrary, in the case of projects eligible for an apportionment pursuant
to subparagraph one of this paragraph during the nineteen hundred
ninety-six--ninety-seven school year, and projects of small city school
districts whether or not eligible for such an apportionment during such
school year, for the purpose of the apportionment payable pursuant to
this subdivision or subdivision six-b of this section during the
nineteen hundred ninety-six--ninety-seven school year and thereafter to
a school district other than to the city school district of the city of
New York, for the construction, acquisition, reconstruction,
rehabilitation or improvement of a school building, such school district
shall have the option of selecting to receive aid based on actual
expenditures pursuant to subparagraph one or clause (i) of subparagraph
two of this paragraph; or based on an assumed amortization pursuant to
clause (ii) of subparagraph two of such paragraph. Such selection shall
be made on or before the time of submission of a project to the
commissioner for final approval or November fifteenth, nineteen hundred
ninety-seven, whichever shall occur later. Provided, however, any such
school district selecting to receive aid based on actual expenditures
pursuant to subparagraph one or clause (i) of subparagraph two of this
paragraph, but not meeting all requirements of such provisions, shall
have their aid for debt service computed under an assumed amortization
pursuant to clause (ii) of subparagraph two of this paragraph, and
provided further that any adjustments resulting from a required
computation under clause (ii) of subparagraph two of this paragraph
shall apply to the next payment due for such project.
(5) Notwithstanding any inconsistent provisions of this paragraph, for
the purpose of calculating an apportionment pursuant to this
subdivision:
(i) current approved expenditures for debt service for energy
performance contracts authorized pursuant to section 9-103 of the energy
law shall mean approved debt service incurred by a school district under
such contract during the current school year related to the financing of
such construction, acquisition, reconstruction, rehabilitation or
improvement of any school building, provided that as a condition of
eligibility for aid:
A. The amortization period shall not exceed the term of the energy
performance contract.
B. Any state building aid attributable to such project shall be
excluded in determining the cost savings under the energy performance
contract.
C. The energy performance contractor shall guarantee recovery of
contract costs from energy savings realized by the school district
during the term of the energy performance contract, which shall not
exceed eighteen years.
(ii) notwithstanding any inconsistent provisions of this paragraph,
for aid payable in the two thousand two--two thousand three school year
and thereafter, approved expenditures for debt service for energy
performance contracts shall be based on assumed amortization where
required by paragraph e of this subdivision.
(iii) current year approved expenditures for debt service for the
purchase of computer equipment shall mean expenditures for principal and
interest expense incurred by a school district during the current year
for financing of the purchase of computer equipment eligible for aid
pursuant to paragraph b of this subdivision, provided that the payment
of aid shall be based on an assumed period of amortization which shall
equal the period of probable usefulness applicable to the acquisition of
such equipment under section 11.00 of the local finance law and on an
assumed rate of annual interest determined pursuant to subparagraph
three of this paragraph for the month in which the purchase contract was
executed; and
(iv) current year approved expenditures for debt service for any other
expenditures that are aidable pursuant to this subdivision and involve
an object or purpose for which the period of probable usefulness under
section 11.00 of the local finance law is less than ten years shall mean
expenditures for principal and interest expense incurred by a school
district during the current year for the contracting of indebtedness for
such object or purpose, provided that the payment of aid shall be based
on an assumed period of amortization equal to such period of probable
usefulness and on an assumed rate of annual interest determined pursuant
to subparagraph three of this paragraph for the month in which the
financing agreement was executed.
j. Assumed amortization for capital outlays. For aid payable in the
two thousand three--two thousand four school year and thereafter, the
apportionment to a school district for approved expenditures for capital
outlays from its general fund, capital fund or reserved funds pursuant
to this subdivision shall be based upon an assumed amortization
established pursuant to the applicable provisions of subparagraph two,
three, or four of paragraph e of this subdivision, as modified by this
paragraph, whether or not the school district issues debt for such
expenditures. Notwithstanding any provisions of subparagraph two, three,
or four of paragraph e of this subdivision to the contrary:
(1) For approved expenditures for capital outlay incurred by the city
school district of the city of New York on or after July first, two
thousand two that are related to projects for which a general
construction contract was first awarded by the school construction
authority of the city of New York, or by another body or official
designated by law, prior to the first day of July, two thousand two,
such amortization shall commence (i) eighteen months after January
first, two thousand three; or (ii) on the date of receipt by the
commissioner of a certification by the district that a general
construction contract has been awarded for such project, whichever is
later; and the quotient, calculated to the nearest whole dollar without
rounding, of (A) the positive remainder of the approved expenditures of
such project to be funded through capital outlay less the total amount
of approved expenditures for capital outlay incurred before July first,
two thousand two, divided by (B) the positive remainder, computed to the
nearest year without rounding, of the new term of the assumed
amortization established pursuant to item (ii) of clause (b) of
subparagraph two of paragraph e of this subdivision as of July first,
two thousand three, less twelve months shall be deemed to be the current
year approved expenditures for debt service for the purposes of such
paragraph.
(2) Approved expenditures for capital outlay incurred by the city
school district of the city of New York that are related to projects for
which a general construction contract was first awarded on or after the
first day of July, two thousand two, shall be deemed approved
expenditures for debt service included in the assumed amortization for
the project pursuant to subparagraph two of paragraph e of this
subdivision.
(3) For approved expenditures for capital outlay incurred by a school
district other than the city school district of the city of New York on
or after July first, two thousand two that are related to projects
approved by the commissioner prior to the first day of July, two
thousand two, such amortization shall commence: (i) eighteen months
after January first, two thousand three; or (ii) on the date of receipt
by the commissioner of a certification by the district that a general
construction contract has been first awarded for such project by the
district, whichever is later, and the quotient, calculated to the
nearest whole dollar without rounding, of (A) the positive remainder of
the approved cost of such project to be funded through capital outlay
less the total amount of approved expenditures for capital outlay
incurred before July first, two thousand two, divided by (B) the
positive remainder, computed to the nearest year without rounding, of
the remaining maximum useful life of the project as determined by the
commissioner pursuant to item (i) of clause (a) of subparagraph four of
paragraph e of this subdivision as of July first, two thousand one, less
twelve months, shall be deemed to be the current year approved
expenditures for debt service for the purposes of such paragraph.
(4) Approved expenditures for capital outlay incurred by a school
district other than the city school district of the city of New York
that are related to projects approved by the commissioner on or after
the first day of July, two thousand two, shall be deemed approved
expenditures for debt service included in an assumed amortization for
the project pursuant to subparagraph three of paragraph e of this
subdivision.
k. Final cost report penalties. (1) All acts done and proceedings
heretofore had and taken, or caused to be had and taken, by school
districts and by all its officers or agents relating to or in connection
with final building cost reports required to be filed with the
commissioner for approved building projects for which a certificate of
substantial completion was issued on or after April first, nineteen
hundred ninety-five, and where a final cost report was not submitted by
June thirtieth of the school year in which the certificate of
substantial completion of the project was issued by the architect or
engineer, or six months after issuance of such certificate, whichever
was later, and all acts incidental thereto are hereby legalized,
validated, ratified and confirmed, notwithstanding any failure to comply
with the approval and filing provisions of the education law or any
other law or any other statutory authority, rule or regulation, in
relation to any omission, error, defect, irregularity or illegality in
such proceedings had and taken.
(2) The commissioner is hereby directed to consider the approved costs
of the aforementioned projects as valid and proper obligations of such
school districts and shall not recover on or after July first, two
thousand thirteen any penalty arising from the late filing of a final
cost report, provided that any amounts already so recovered on or after
July first, two thousand thirteen shall be deemed a payment of moneys
due for prior years pursuant to paragraph c of subdivision five of
section thirty-six hundred four of this part and shall be paid to the
appropriate district pursuant to such provision, provided that:
(a) such school district submitted the late or missing final building
cost report to the commissioner;
(b) such cost report is approved by the commissioner;
(c) all state funds expended by the school district, as documented in
such cost report, were properly expended for such building project in
accordance with the terms and conditions for such project as approved by
the commissioner; and
(d) the failure to submit such report in a timely manner was an
inadvertent administrative or ministerial oversight by the school
district, and there is no evidence of any fraudulent or other improper
intent by such district.
6-a. Additional apportionments of building aid for school districts
educating pupils residing on Indian reservations. In addition to the
apportionments made to a school district under the provisions of
subdivision six of this section, the commissioner is hereby authorized
to apportion to any school district, which the commissioner deems to be
providing educational services for a significant number of pupils
residing on an Indian reservation, an amount calculated by the
commissioner to represent the actual per pupil cost within the cost
allowance assigned to Indian pupils as the contribution of the state on
behalf of pupils residing on an Indian reservation. Such apportionment
shall be payable after approval by the commissioner of final plans for a
construction project approved by the commissioner for such purpose. Any
such apportionment shall be made upon such terms and conditions as the
commissioner shall approve.
6-b. Building aid for joint facilities. a. Two or more school
districts eligible for operating aid pursuant to this section, other
than a city school district in a city with one hundred twenty-five
thousand inhabitants or more, that enter into an agreement in accordance
with section one hundred nineteen-o of the general municipal law and
this subdivision, may receive building aid pursuant to this subdivision
for approved expenditures for the construction or reconstruction of one
or more single site joint facilities. To be eligible for such aid, the
general contracts for the project shall have been awarded on or after
July first, nineteen hundred ninety-three, and the project and joint
agreement shall have been approved by the commissioner. For
participating school districts in which the school budget is subject to
voter approval, the joint agreement shall be subject to voter approval.
b. To be eligible for building aid for the joint facility, the joint
agreement shall designate the board of education of the school district
in which such single site joint facility will be located as the lead
district, provided that where such facility will occupy adjoining sites
in more than one participating district any district in which a part of
the facility is situated may be designated as the lead district.
Notwithstanding any other provision of law, the lead district shall be
authorized to contract indebtedness for the purpose of the joint project
pursuant to the local finance law as if the entire project was conducted
solely by the lead district. The joint agreement shall designate the
district or districts that will operate, maintain and/or manage the
joint facility. The lead district shall serve as fiscal agent for all
participating districts for the purpose of claiming and receiving
building aid pursuant to subdivision six of this section. The joint
agreement shall include a lease agreement between the lead district and
all other participating districts whereby all parties agree to lease the
facility for a term not less than the period within which all bonds or
notes issued to finance the project will mature. Participating districts
shall not be eligible for an apportionment pursuant to any provision of
this chapter for any lease expense incurred for the joint facility and
such expense shall not be included in the approved operating expense of
any such district, provided, however, that nothing shall prohibit the
inclusion of a district's share of the net administrative, operation and
maintenance costs of the joint project in the district's approved
operating expense. The joint agreement shall provide for a credit of the
state aid received by the lead district for the joint project against
the expenses of such project and shall provide a method of allocating
the net cost of the joint facility to the participating districts,
distributing (i) the gross cost based on each district's share of the
use of the facility, and (ii) the state aid based on each district's aid
ratio and use-share of the aidable expense.
c. Upon approval of the joint agreement, the lead district shall be
eligible for an apportionment pursuant to subdivision six of this
section as if the joint project was conducted solely by such lead
district; provided, however, that the building aid ratio used in
computing such aid shall be the sum of the product for each of the
participating districts of the district's building aid ratio selected
pursuant to paragraph c of subdivision six of this section for aid
payable in the current year multiplied by the district's share of the
use of the facility.
d. Where the lead district reorganizes with some or all other
districts participating in the joint agreement subsequent to approval of
the joint agreement, such reorganized district shall be eligible for
reorganization incentive aid pursuant to subparagraph one of paragraph c
as modified by paragraph i, both of subdivision fourteen of this section
for expenditures for any debt service for indebtedness outstanding after
the effective date of such reorganization that were incurred for the
financing of construction of the joint facility so long as such facility
continues to be used by such reorganized district, as if the joint
facility had been constructed by the reorganized district subsequent to
reorganization.
e. Notwithstanding the provisions of section thirty-six hundred nine-a
of this article, aid for joint projects shall be paid in accordance with
a schedule established by the commissioner and approved by the director
of the budget.
6-c. a. Building aid for metal detectors, and safety devices for
electrically operated partitions, room dividers and doors. In addition
to the apportionments payable to a school district pursuant to
subdivision six of this section, the commissioner is hereby authorized
to apportion to any school district additional building aid pursuant to
this subdivision for its approved expenditures in the base year for the
purchase of stationary metal detectors, security cameras, safety devices
for electrically operated partitions and room dividers required pursuant
to section four hundred nine-f of this chapter, or other security
devices approved by the commissioner that increase the safety of
students and school personnel, provided, however, that funds apportioned
to school districts pursuant to this section shall not supplant funds
for existing district expenditures or for existing contractual
obligations of the district for stationary metal detectors, security
cameras, partition and room divider safety devices, or security devices.
Portable or hand held metal detectors shall not be eligible for aid
pursuant to this subdivision. Such additional aid shall equal the
product of the building aid ratio computed for use in the current year
pursuant to paragraph c of subdivision six of this section and the
actual approved expenditures incurred in the base year pursuant to this
subdivision, provided that the limitations on cost allowances prescribed
by paragraph a of subdivision six of this section shall not apply. The
commissioner shall annually prescribe a special cost allowance for metal
detectors, and security cameras, and the approved expenditures shall not
exceed such cost allowance. The commissioner shall annually prescribe a
special cost allowance for partition and room divider safety devices,
and the approved expenditures shall not exceed such cost allowance.
b. For projects approved by the commissioner authorized to receive
additional building aid pursuant to this subdivision for the purchase of
stationary metal detectors, security cameras or other security devices
approved by the commissioner that increase the safety of students and
school personnel, provided that for purposes of this paragraph such
other security devices shall be limited to electronic security systems
and hardened doors, and provided that for projects approved by the
commissioner on or after the first day of July two thousand thirteen
such additional aid shall equal the product of (i) the building aid
ratio computed for use in the current year pursuant to paragraph c of
subdivision six of this section plus ten percentage points, except that
in no case shall this amount exceed one hundred percent, and (ii) the
actual approved expenditures incurred in the base year pursuant to this
subdivision, provided that the limitations on cost allowances prescribed
by paragraph a of subdivision six of this section shall not apply, and
provided further that any projects aided under this paragraph must be
included in a district's school safety plan. The commissioner shall
annually prescribe a special cost allowance for metal detectors, and
security cameras, and the approved expenditures shall not exceed such
cost allowance.
6-e. Additional apportionment of building aid for building condition
surveys of school buildings. In addition to the apportionments payable
to a school district pursuant to subdivision six of this section, the
commissioner is hereby authorized to apportion to any school district
additional building aid in accordance with this subdivision for its
approved expenses in the base year for building condition surveys of
school buildings that are conducted pursuant to this subdivision and
subdivision four of section thirty-six hundred forty-one of this
article. The amount of such apportionment shall equal the product of the
building aid ratio defined pursuant to paragraph c of subdivision six of
this section and the actual approved expenses incurred by the district
in the base year for each school building so inspected, provided that
the amount of such apportionment shall not exceed the building condition
survey aid ceiling. For surveys conducted in the nineteen hundred
ninety-eight--ninety-nine school year, the building condition aid
ceiling shall be twenty cents gross per square foot of floor area. For
surveys conducted in the nineteen hundred ninety-nine--two thousand
school year and thereafter, the inspection aid ceiling shall be twenty
cents gross per square foot of floor area, plus an amount computed by
the commissioner in accordance with regulations adopted for such
purpose, on the basis of an index number reflecting changes in the costs
of labor and materials from July first, nineteen hundred ninety-eight.
6-f. Additional apportionment of building aid for certain projects. a.
In addition to the apportionment payable to a school district pursuant
to subdivision six of this section, the commissioner is hereby
authorized to apportion to any school district additional building aid
in the amount equal to the product of its approved expenditures in the
base year for capital outlays from the district's general fund, capital
fund or reserved funds that are incurred on or after July first, two
thousand two for an eligible school construction project as defined in
paragraph b of this subdivision, and the district's applicable building
aid ratio as defined pursuant to paragraph c of subdivision six of this
section. Approved expenditures for capital outlays for eligible school
construction projects that are eligible for an apportionment pursuant to
this subdivision shall not be eligible for aid pursuant to subdivision
six of this section.
b. For the purposes of this subdivision, an "eligible school
construction project" shall mean a school construction project that is
entirely funded from capital outlays and:
(1) has a total project cost of one hundred thousand dollars or less;
provided however, that for any district, no more than one project shall
be eligible pursuant to this subparagraph for an apportionment within
the same school year; and/or
(2) is a construction emergency project to remediate emergency
situations which arise in public school buildings and threaten the
health and/or safety of building occupants, as a result of the
unanticipated discovery of asbestos or other hazardous substances during
construction work on a school or significant damage caused by a fire,
snow storm, ice storm, excessive rain, high winds, flood or a similar
catastrophic event which results in the necessity for immediate repair;
and/or
(3) if bonded pursuant to paragraph j of subdivision six of this
section, would cause a city school district in a city having a
population of less than one hundred twenty-five thousand inhabitants to
exceed ninety-five percent of its constitutional debt limit provided,
however, that any debt issued pursuant to paragraph c of section 104.00
of the local finance law shall not be included in such calculation.
6-g. Charter schools facilities aid. a. The city school district of
the city of New York, upon documenting that it has incurred total
aggregate expenses of forty million dollars or more pursuant to
subparagraph five of paragraph (e) of subdivision three of section
twenty-eight hundred fifty-three of this chapter, shall be eligible for
an apportionment pursuant to this subdivision for its annual approved
expenditures for the lease of space for charter schools incurred in the
base year in accordance with paragraph (e) of subdivision three of
section twenty-eight hundred fifty-three of this chapter.
b. The apportionment shall equal the product of (1) the sum of:
for aid payable for expenses incurred pursuant to subparagraph five of
paragraph (e) of subdivision three of section twenty-eight hundred
fifty-three of this chapter where the charter school prevails on appeal,
the annual approved expenses incurred by the city school district
pursuant to such subparagraph five multiplied by
(2) six-tenths.
c. For purposes of this subdivision, the approved expenses
attributable to a lease by a charter school of a privately owned site
shall be the lesser of the actual rent paid under the lease or the
maximum cost allowance established by the commissioner for leases
aidable under subdivision six of this section.
d. Notwithstanding any provision of law to the contrary, amounts
apportioned pursuant to this subdivision shall not be included in: (1)
the allowable growth amount computed pursuant to paragraph dd of
subdivision one of this section, (2) the preliminary growth amount
computed pursuant to paragraph ff of subdivision one of this section,
and (3) the allocable growth amount computed pursuant to paragraph gg of
subdivision one of this section, and shall not be considered, and shall
not be available for interchange with, general support for public
schools.
6-h. Building aid for testing and filtering of potable water systems
for lead contamination. In addition to the apportionments payable to a
school district pursuant to subdivision six of this section, the
commissioner is hereby authorized to apportion to any school district
additional building aid pursuant to this subdivision for its approved
expenditures, otherwise ineligible for building aid, in the base year
for the testing of potable water systems required pursuant to section
eleven hundred ten of the public health law, provided that such expenses
for testing of potable water systems are not reimbursable from another
state or federal source. The commissioner is also authorized to
apportion to any school district additional building aid pursuant to
this subdivision for its approved expenditures, otherwise ineligible for
building aid, in the base year for the installation of filters and/or
other effective remedial measures for immediate remediation in cases
where a finding of lead contamination is made pursuant to such section
and verified by confirmatory sampling, provided that the cost of
installation of such filters and/or other effective remedial measures
shall be deemed an approved expenditure only if (i) such installation
and/or other effective remedial measures have been approved or reviewed
by a professional with expertise in the field of water quality and
remediation and (ii) such cost is incurred prior to July first, two
thousand nineteen. Such aid shall equal the product of the building aid
ratio defined pursuant to paragraph c of subdivision six of this section
and the actual approved expenditures incurred in the base year pursuant
to this subdivision. Commencing in the two thousand nineteen--two
thousand twenty school year and every year thereafter, additional
building aid pursuant to this subdivision shall include approved
expenses for testing of potable water systems for lead contamination
pursuant to section eleven hundred ten of the public health law,
provided that such expenses for testing of potable water systems are not
reimbursable from another state or federal source.
6-i. Building aid and the New York state energy research and
development authority P-12 schools: clean green schools initiative. 1.
For aid payable in the school years two thousand twenty-two--two
thousand twenty-three and thereafter, notwithstanding any provision of
law to the contrary, the apportionment to any district under subdivision
six, six-a, six-b, six-c, six-e, six-f, or six-h of this section for
capital outlays for school building projects for energy efficiency shall
not exclude grants authorized pursuant to the New York state energy
research and development authority P-12 schools: clean green schools
initiative from aidable expenditures, provided that the sum of
apportionments for these projects calculated pursuant to subdivision
six, six-a, six-b, six-c, six-e, six-f, or six-h of this section and
such grants shall not exceed the actual project expenditures.
2. The New York state energy research and development authority shall
provide a list of energy efficiency grants awarded to each school
district to the commissioner no later than one month prior to the end of
each calendar year and each school year. This list shall include the
capital construction project or projects funded by the grants, the award
amounts of each individual project grant, the district receiving such
grants, the schools receiving such grants, the date on which the grant
was received, and any other information necessary for the calculation of
aid pursuant to subdivision six, six-a, six-b, six-c, six-e, six-f, or
six-h of this section.
7. Apportionment for pupil transportation. a. In addition to the
foregoing apportionment, there shall be apportioned to any school
district for pupil transportation, the lesser of ninety per centum or
the state share of its approved transportation expense for the base
year. The state share shall equal the sum of the transportation sparsity
adjustment and the transportation aid ratio, but not less than six and
one-half percent. The transportation aid ratio shall equal the greater
of (i) the product of one and two hundred sixty-three thousandths
multiplied by the state sharing ratio, (ii) an aid ratio computed by
subtracting from one and one hundredth the product computed to three
decimals without rounding obtained by multiplying the resident weighted
average daily attendance wealth ratio by forty-six percent, where such
aid ratio shall be expressed as a decimal carried to three places
without rounding or (iii) excluding cities with a population of more
than one million, an aid ratio computed by subtracting from one and one
hundredth the product computed to three decimal places without rounding
obtained by multiplying the number computed to three decimals without
rounding obtained when the quotient of actual valuation of a school
district, as defined in paragraph c of subdivision one of this section,
divided by the sum of the resident public school district enrollment,
the resident nonpublic school district enrollment and the additional
public school enrollment of the school district for the year prior to
the base year is divided by the statewide average actual valuation per
the sum of such total resident public school district enrollment,
nonpublic school district enrollment and additional public school
enrollment of all school districts eligible for an apportionment
pursuant to this section except central high school districts as
computed by the commissioner using the latest single year actual
valuation computed under paragraph c of subdivision one of this section,
by forty-six percent, where such ratio shall be expressed as a decimal
carried to three decimal places without rounding. The computation of
such statewide average shall include the actual valuation of all school
districts eligible for an apportionment pursuant to this section except
central high school districts. The transportation sparsity adjustment
shall equal the quotient of: the positive remainder of twenty-one minus
the district's public school enrollment for the year prior to the base
year per square mile, divided by three hundred seventeen and
eighty-eight hundredths. Approved transportation expense shall be the
sum of the approved transportation operating expense and the approved
transportation capital, debt service and lease expense of the district.
Approved transportation expense shall not be aidable pursuant to section
nineteen hundred fifty of this chapter.
b. (1) For the purposes of this apportionment, approved transportation
operating expense shall be the actual expenditure incurred by a school
district and approved by the commissioner (i) for those items of
transportation operating expense allowable under subdivision one of
section thirty-six hundred twenty-three-a of this article for regular
aidable transportation of pupils as such terms are defined in sections
thirty-six hundred twenty-one and thirty-six hundred twenty-two-a of
this article, and (ii) for those items of transportation operating
expense allowable under subdivision one of section thirty-six hundred
twenty-three-a of this article for the transportation required or
authorized pursuant to article eighty-nine of this chapter, and (iii)
for providing monitors on school buses for students with disabilities,
and (iv) for transportation operating expenses allowable under section
thirty-six hundred twenty-three-a of this article for the transportation
of homeless children authorized by paragraph c of subdivision four of
section thirty-two hundred nine of this chapter, provided that the total
approved cost of such transportation shall not exceed the amount of the
total cost of the most cost-effective mode of transportation.
(2) Notwithstanding any inconsistent provisions of this article, in
computing the apportionment payable to a school district in a city with
a population in excess of one million inhabitants pursuant to this
subdivision, approved transportation expense for public service
transportation shall not include any expenditures to the New York City
Metropolitan Transportation Authority for public service transportation
nor shall such expense be included in approved operating expense.
c. For the purposes of computing this apportionment for the two
thousand five--two thousand six school year and thereafter, approved
transportation capital, debt service, and lease expense shall be the
amount computed based upon an assumed amortization determined pursuant
to paragraph e of this subdivision for an expenditure incurred by a
school district and approved by the commissioner for those items of
transportation capital, debt service and lease expense allowable under
subdivision two of section thirty-six hundred twenty-three-a of this
article for: (i) the regular aidable transportation of pupils, as such
terms are defined in sections thirty-six hundred twenty-one and
thirty-six hundred twenty-two-a of this article, (ii) the transportation
of children with disabilities pursuant to article eighty-nine of this
chapter, and (iii) the transportation of homeless children pursuant to
paragraph c of subdivision four of section thirty-two hundred nine of
this chapter, provided that the total approved cost of such
transportation shall not exceed the amount of the total cost of the most
cost-effective mode of transportation. Approvable expenses for the
purchase of school buses shall be limited to the actual purchase price,
or the expense as if the bus were purchased under state contract,
whichever is less. If the commissioner determines that no comparable bus
was available under state contract at the time of purchase, the
approvable expenses shall be the actual purchase price or the state wide
median price of such bus in the most recent base year in which such
median price was established with an allowable year to year CPI increase
as defined in subdivision fourteen of section three hundred five of this
chapter; whichever is less. Such median shall be computed by the
commissioner for the purposes of this subdivision.
d. In determining approved transportation operating expense for
district-owned transportation and approved transportation capital, debt
service and lease expense pursuant to paragraphs b, c and e of this
subdivision and part two of this article, the commissioner shall make a
deduction from the total transportation expense for the transportation
of nonallowable pupils, and for that portion of the total annual mileage
of district-owned school buses that is not aidable because it is not
included in the total annual allowable mileage as defined in section
thirty-six hundred twenty-one of this article, provided that such
calculations shall be made pursuant to regulations of the commissioner,
and further provided that such regulations shall provide for an
exclusion of pupil miles for transportation provided on a
space-available basis to pupils attending an approved universal
prekindergarten program pursuant to section thirty-six hundred two-e of
this article that does not result in additional transportation costs.
e. In determining approved transportation capital, debt service and
lease expense for aid payable in the two thousand five--two thousand six
school year and thereafter, the commissioner, after applying the
provisions of paragraph c of this subdivision to such expense, shall
establish an assumed amortization pursuant to this paragraph to
determine the approved capital, debt service and lease expense of the
school district that is aidable in the current year, whether or not the
school district issues debt for such expenditures, subject to any
deduction pursuant to paragraph d of this subdivision. Such assumed
amortization shall be for a period of five years, and for the two
thousand twenty-two--two thousand twenty-three school year and
thereafter such assumed amortization for zero-emission school buses as
defined in section thirty-six hundred thirty-eight of this article and
related costs pursuant to paragraph f of subdivision two of section
thirty-six hundred twenty-three-a of this article shall be for a period
of twelve years, and shall commence twelve months after the school
district enters into a purchase contract or lease of the school bus,
charging station, hydrogen fueling station, or equipment, or a general
contract for the construction, reconstruction, lease or purchase of a
transportation storage facility or site in an amount less than ten
thousand dollars. Such assumed amortization shall provide for equal
semiannual payments of principal and interest based on an assumed
interest rate established by the commissioner pursuant to this
paragraph. By the first day of September of the current year commencing
with the two thousand five--two thousand six school year, each school
district shall provide to the commissioner in a format prescribed by the
commissioner such information as the commissioner shall require for all
capital debt incurred by such school district during the preceding
school year for expenses allowable pursuant to subdivision two of
section thirty-six hundred twenty-three-a of this article. Based on such
reported amortizations and a methodology prescribed by the commissioner
in regulations, the commissioner shall compute an assumed interest rate
that shall equal the average of the interest rates applied to all such
debt issued during the preceding school year. The assumed interest rate
shall be the interest rate of each such school district applicable to
the current year for the purposes of this paragraph and shall be
expressed as a decimal to five places rounded to the nearest eighth of
one-one hundredth.
8. a. Program approval requirements. Any school district receiving an
additional apportionment pursuant to subdivision ten of this section for
pupils in career education programs or a payment in lieu of such
apportionment or having a public excess cost aid setaside pursuant to
subdivision four of this section shall use the total funds attributable
to such pupils for locally administered programs for such pupils in
accordance with regulations issued by the commissioner. Such regulations
shall provide for the use of such funds in the manner determined by the
commissioner to be the most educationally advantageous for such pupils.
The commissioner shall require the submission of such reports as are
necessary to assure accountability for the use of such funds. A district
which spends any part of its total annual apportionment attributable to
such pupils in an unauthorized manner in the base year shall have its
current year apportionment reduced by the amount of such unauthorized
expenditures in the base year.
b. District plans of service. Any school district receiving an
additional apportionment pursuant to subdivision ten of this section for
pupils in career education programs or a payment in lieu of such
apportionment or having a public excess cost aid setaside pursuant to
subdivision four of this section shall keep on file and make available
for public inspection and review by the commissioner an acceptable plan
of service describing the student outcomes expected from implementation
of the proposed plan, provided that such plan may be incorporated into a
school district's district-wide comprehensive plan. The plan of service
of a school district receiving an additional apportionment pursuant to
this section for pupils with disabilities shall also describe how such
district intends to ensure that all instructional materials to be used
in the schools of such district will be made available in a usable
alternative format for each student with a disability and for each
student who is a qualified individual with a disability, at the same
time as such instructional materials are available to non-disabled
students, provided that such plan may incorporate by reference the
alternative format plans developed pursuant to subdivision twenty-nine-a
of section sixteen hundred four, subdivision four-a of section seventeen
hundred nine, subdivision seven-a of section twenty-five hundred three
or subdivision seven-a of section twenty-five hundred fifty-four of this
chapter. Such plans shall be in a form prescribed by the commissioner,
and except as heretofore provided, shall have the content prescribed by
the commissioner. The commissioner may, from time to time, require
amendments of such plans as deemed to be necessary and appropriate to
further the educational welfare of the pupils involved.
9. Aid for conversion to full day kindergarten. School districts may
make available full day kindergarten programs for all children wishing
to attend such programs.
a. For aid payable in the two thousand seven--two thousand eight
school year and thereafter, school districts which provided any half-day
kindergarten programs or had no kindergarten programs in the nineteen
hundred ninety-six--ninety-seven school year and in the base year, and
which have not received an apportionment pursuant to this paragraph in
any prior school year, shall be eligible for aid equal to the product of
the district's selected foundation aid calculated pursuant to
subdivision four of this section multiplied by the positive difference
resulting when the full day kindergarten enrollment of children
attending programs in the district in the base year is subtracted from
such enrollment in the current year.
b. Notwithstanding the provisions of paragraph a of this subdivision,
school districts that have received an apportionment pursuant to this
subdivision in a prior school year shall be eligible for an
apportionment where the department grants a waiver upon cause
satisfactory to the department, including but not limited to,
satisfactory demonstration of significant economic hardship that would
impact the school district's ability to provide full day kindergarten
for all children wishing to attend such programs. No school district may
be granted such a waiver more than once.
c. Notwithstanding the provisions of paragraph a of this subdivision,
school districts receiving an apportionment pursuant to paragraph a of
this subdivision in the two thousand eighteen--two thousand nineteen or
two thousand nineteen--two thousand twenty school year shall be eligible
for (A) an apportionment in the following school year equal to the
product of sixty-five percent multiplied by the aid received by the
district pursuant to paragraph a of this subdivision in the prior school
year, and (B) an apportionment in the school year after the following
year equal to the product of thirty-five percent multiplied by the aid
received by the district pursuant to paragraph a of this subdivision in
the year preceding the prior year.
10. Special services aid for large city school districts and other
school districts which were not components of a board of cooperative
educational services in the base year. a. The city school districts of
those cities having populations in excess of one hundred twenty-five
thousand and any other school district which was not a component of a
board of cooperative educational services in the base year shall be
entitled to an apportionment under the provisions of this section.
b. Aid for career education. There shall be apportioned to such city
school districts and other school districts which were not components of
a board of cooperative educational services in the base year for pupils
in grades ten through twelve in attendance in career education programs
as such programs are defined by the commissioner, subject for the
purposes of this paragraph to the approval of the director of the
budget, an amount for each such pupil to be computed by multiplying the
career education aid ratio by three thousand nine hundred dollars. Such
aid will be payable for weighted pupils attending career education
programs operated by the school district and for weighted pupils for
whom such school district contracts with boards of cooperative
educational services to attend career education programs operated by a
board of cooperative educational services. Weighted pupils for the
purposes of this paragraph shall mean the sum of the attendance of
students in grades ten through twelve in career education sequences in
trade, industrial, technical, agricultural or health programs plus the
product of sixteen hundredths multiplied by the attendance of students
in grades ten through twelve in career education sequences in business
and marketing as defined by the commissioner in regulations. The career
education aid ratio shall be computed by subtracting from one the
product obtained by multiplying fifty-nine percent by the combined
wealth ratio. This aid ratio shall be expressed as a decimal carried to
three places without rounding, but not less than thirty-six percent.
Any school district that receives aid pursuant to this paragraph shall
be required to use such amount to support career education programs in
the current year.
A board of education which spends less than its local funds as defined
by regulations of the commissioner for career education in the base year
during the current year shall have its apportionment under this
subdivision reduced in an amount equal to such deficiency in the current
or a succeeding school year, provided however that the commissioner may
waive such reduction upon determination that overall expenditures per
pupil in support of career education programs were continued at a level
equal to or greater than the level of such overall expenditures per
pupil in the preceding school year.
c. Computer administration aid for large city school districts and any
other school district which was not a component of a board of
cooperative educational services in the base year. The city school
districts of those cities having populations in excess of one hundred
twenty-five thousand inhabitants and any other school district which was
not a component of a board of cooperative educational services in the
base year shall be eligible for an apportionment in accordance with the
provisions of this subdivision. Such districts shall be entitled to an
additional apportionment computed by multiplying the lesser of (1)
expenses for approved computer services in the base year or (2) the
maximum allowable expense equal to the product of sixty-two dollars and
thirty cents and the enrollment of pupils attending the public schools
of such district in the base year, by the computer expenses aid ratio.
The computer expenses aid ratio shall be computed by subtracting from
one the product obtained by multiplying fifty-one per centum by the
combined wealth ratio. This aid ratio shall be expressed as a decimal
carried to three places without rounding, but shall not be less than
thirty per centum. Expenses for approved computer services in the base
year up to the maximum allowable expense shall not be used to claim aid
pursuant to any other provisions of this section.
d. Aid for academic improvement. There shall be apportioned to such
city school districts and other school districts which were not
components of a board of cooperative educational services in the base
year, an amount per pupil for each pupil eligible for aid pursuant to
paragraph b of this subdivision to be computed by multiplying the career
education aid ratio computed pursuant to such paragraph b of this
subdivision by the sum of (1) one hundred dollars plus (2) the quotient
of one thousand dollars divided by the lesser of one or the combined
wealth ratio. Aid for academic improvement shall be unrestricted general
aid available to support any academic programs of the school district.
e. Career education data collection. Beginning in the two thousand
seventeen--two thousand eighteen school year the commissioner shall
collect data from school districts receiving aid under this subdivision
on the number of students in the base year that are in grade nine and
enrolled in career education courses in trade/industrial education,
technical education, agricultural education, health occupations
education, business and marketing education, family and consumer science
education, and technology education programs in a manner prescribed by
the commissioner.
11. Employment Preparation Education Programs. a. School districts and
boards of cooperative educational services (BOCES) providing approved
programs shall be eligible for aid in accordance with the provisions of
this subdivision for the attendance of persons twenty-one years of age
or over who have not received a high school diploma or a high school
equivalency diploma recognized by New York State who attend employment
preparation education programs provided by such school districts or
BOCES, which programs lead to a high school diploma or high school
equivalency diploma as defined in regulations of the commissioner, even
if such persons attend regular day school classes with permission of the
board of education; provided that such programs are provided in
accordance with a plan of service approved by the commissioner in
accordance with the provisions of paragraph f of this subdivision. Such
programs may operate between July first and June thirtieth of a school
year. Whenever a person enrolls in a program approved pursuant to this
subdivision offered by a BOCES or in a school district other than their
district of residence, the program provider shall send a notice of such
enrollment to the persons district of residence, and shall issue a new
notice if such person moves from one district to another. In the event
that the cost of a program approved and provided in accordance with the
provisions of this subdivision exceeds all sources of funds, other than
tax levy revenues, which are available to defray such expenses, the
school district or BOCES providing such program shall determine an
excess cost per contact hour provided during the base year, and then
shall determine the local share of such excess costs for each school
district whose residents were served by such program by multiplying such
base year hours by the excess cost per contact hour, and such local
share shall be a charge against each such district, payable within
forty-five days. Notwithstanding the provisions of section nineteen
hundred fifty of this chapter, a BOCES shall be authorized to provide a
program pursuant to this subdivision in the same manner as a school
district.
a-1. Notwithstanding the provisions of paragraph a of this
subdivision, for aid payable in the school years two thousand--two
thousand one through two thousand nine--two thousand ten, and two
thousand eleven--two thousand twelve through two thousand
twenty-three--two thousand twenty-four, the commissioner may set aside
an amount not to exceed two million five hundred thousand dollars from
the funds appropriated for purposes of this subdivision for the purpose
of serving persons twenty-one years of age or older who have not been
enrolled in any school for the preceding school year, including persons
who have received a high school diploma or high school equivalency
diploma but fail to demonstrate basic educational competencies as
defined in regulation by the commissioner, when measured by accepted
standardized tests, and who shall be eligible to attend employment
preparation education programs operated pursuant to this subdivision.
b. Employment preparation education hours. For the purpose of
computing an apportionment under the provisions of this subdivision, the
employment preparation education hours shall be the total hours of
instruction given by a teacher to all students enrolled in such approved
programs between July first and June thirtieth of the current year. For
nontraditional modes of instruction, the commissioner may establish
methods of determining contact hours of instruction to be counted for
state aid purposes in accordance with regulations adopted for such
purpose.
c. Employment preparation education aid ceiling. The employment
preparation education aid ceiling for the purposes of this subdivision
shall be the statewide average expense per pupil, as computed pursuant
to subdivision five of this section for aid payable in the current year,
divided by one thousand. Such result shall be computed to two decimals
without rounding.
d. Employment preparation education aid ratio. The employment
preparation education aid ratio for the purposes of this subdivision
shall be determined by subtracting from one the product of the pupil
wealth ratio and forty per centum. The aid ratio shall be expressed as a
decimal to three places without rounding but shall not be less than
forty per centum. In the case of a BOCES, such aid ratio shall be
determined by computing a pupil wealth ratio for the BOCES using the
aggregate actual valuation and total wealth pupil units for all
component districts of such BOCES, but shall not be less than the
greater of forty per centum or the product of eighty-five per centum and
the highest such aid ratio determined for a component school district of
such BOCES.
e. Employment preparation education apportionment. In addition to any
other aid payable under this section, the apportionment pursuant to this
subdivision shall be the product obtained when the employment
preparation education hours are multiplied by the aid per contact hour
which shall equal the product of the employment preparation program aid
ceiling and the employment preparation education aid ratio computed to
two decimals, rounded, as calculated based on data on file with the
commissioner on May fifteenth of the base year. Notwithstanding the
provisions of section thirty-six hundred nine-a of this part, the
payment of such apportionment shall be based upon reports required by
the commissioner for the periods ending December thirty-first, and June
thirtieth of each school year; payments for the first reporting period
shall be made after April first, based on claims on file by March first,
provided that the total of all such payments shall not exceed
twenty-five percent of the amount for such school year, with the
approved amount of such claims reduced on a pro rata basis if necessary;
the remainder of any payments due for the first period plus any payments
due for the rest of the school year shall be paid after October first,
based on claims on file by September fifteenth, provided that the total
of such payments shall not exceed the total amount of ninety-six million
dollars ($96,000,000) for such school year, with the approved amount of
such claims reduced on a pro rata basis if necessary, provided that the
total of such payment for services provided to persons who received a
high school diploma or a high school equivalency diploma recognized by
New York state shall not exceed the total amount set aside for such
purpose pursuant to paragraph a-one of this subdivision in any such
school year, with the approved amount of such claims reduced on a pro
rata basis if necessary; and aid paid pursuant to this paragraph shall
not be included in the computation of the district expenditure need as
defined in such section thirty-six hundred nine-a of this part. The
employment preparation education apportionment for the city school
district of the city of New York shall be computed only for the city as
a whole.
f. Approved application. All school districts and BOCES desiring to
operate an aidable program pursuant to this subdivision shall complete
an application, including a budget by program component. Such
application shall be in a form prescribed by the commissioner and shall
be submitted not later than May fifteenth of each school year. Within
forty-five days of such deadline, and upon evaluation of such
applications, the commissioner shall notify school districts and BOCES
of those portions of such application that will be aidable in the school
year ahead after making a determination that approval of such
application will assure maximum effectiveness, geographic availability
and lack of duplication of such programs, support for educational
initiatives, and compliance with required program and fiscal reporting
requirements. No aid shall be payable pursuant to this subdivision
unless the application is approved by the commissioner.
g. No school district may receive under the provisions of this
subdivision an amount which when added to all other state and federal
aid received by such school district for the purposes of this
subdivision, including tuition paid to the school district for such
program, exceeds the entire cost of such program in that year.
Notwithstanding any other provision of this section to the contrary, in
the event that the total revenue received exceeds the entire cost of
such program, any state aid payable to the district in the following
year shall be reduced in the amount of such excess.
h. Attendance of students in such approved programs shall not be
included in any other attendance counts of this section and shall not
generate aid under any other provision of this section or under section
nineteen hundred fifty of this chapter.
12. Academic enhancement aid. a. A school district that as of April
first of the base year has been continuously identified as a district in
need of improvement for at least five years shall, for the two thousand
eight--two thousand nine school year, be entitled to an additional
apportionment equal to the positive remainder, if any, of (a) the lesser
of fifteen million dollars or the product of the total foundation aid
base, as defined by paragraph j of subdivision one of this section,
multiplied by ten percent (0.10), less (b) the positive remainder of (i)
the sum of the total foundation aid apportioned pursuant to subdivision
four of this section and the supplemental educational improvement grants
apportioned pursuant to subdivision eight of section thirty-six hundred
forty-one of this article, less (ii) the total foundation aid base.
b. For the two thousand nine--two thousand ten through two thousand
fourteen--two thousand fifteen school years, each school district shall
be entitled to an apportionment equal to the amount set forth for such
school district as "EDUCATION GRANTS, ACADEMIC EN" under the heading
"2008-09 BASE YEAR AIDS" in the school aid computer listing produced by
the commissioner in support of the budget for the two thousand nine--two
thousand ten school year and entitled "SA0910", and such apportionment
shall be deemed to satisfy the state obligation to provide an
apportionment pursuant to subdivision eight of section thirty-six
hundred forty-one of this article.
c. For the two thousand fifteen--two thousand sixteen year, each
school district shall be entitled to an apportionment equal to the
amount set forth for such school district as "ACADEMIC ENHANCEMENT"
under the heading "2014-15 ESTIMATED AIDS" in the school aid computer
listing produced by the commissioner in support of the budget for the
two thousand fourteen--two thousand fifteen school year and entitled
"SA141-5", and such apportionment shall be deemed to satisfy the state
obligation to provide an apportionment pursuant to subdivision eight of
section thirty-six hundred forty-one of this article.
d. For the two thousand sixteen--two thousand seventeen school year,
each school district shall be entitled to an apportionment equal to the
amount set forth for such school district as "ACADEMIC ENHANCEMENT"
under the heading "2015-16 ESTIMATED AIDS" in the school aid computer
listing produced by the commissioner in support of the budget for the
two thousand fifteen--two thousand sixteen school year and entitled
"SA151-6", and such apportionment shall be deemed to satisfy the state
obligation to provide an apportionment pursuant to subdivision eight of
section thirty-six hundred forty-one of this article.
e. For the two thousand seventeen--two thousand eighteen school year,
each school district shall be entitled to an apportionment equal to the
amount set forth for such school district as "ACADEMIC ENHANCEMENT"
under the heading "2016-17 ESTIMATED AIDS" in the school aid computer
listing produced by the commissioner in support of the budget for the
two thousand sixteen--two thousand seventeen school year and entitled
"SA161-7", and such apportionment shall be deemed to satisfy the state
obligation to provide an apportionment pursuant to subdivision eight of
section thirty-six hundred forty-one of this article.
f. For the two thousand eighteen--two thousand nineteen school year,
each school district shall be entitled to an apportionment equal to the
amount set forth for such school district as "ACADEMIC ENHANCEMENT"
under the heading "2017-18 ESTIMATED AIDS" in the school aid computer
listing produced by the commissioner in support of the budget for the
two thousand seventeen--two thousand eighteen school year and entitled
"SA171-8", and such apportionment shall be deemed to satisfy the state
obligation to provide an apportionment pursuant to subdivision eight of
section thirty-six hundred forty-one of this article.
g. For the two thousand nineteen--two thousand twenty school year,
each school district shall be entitled to an apportionment equal to the
amount set forth for such school district as "ACADEMIC ENHANCEMENT"
under the heading "2018-19 ESTIMATED AIDS" in the school aid computer
listing produced by the commissioner in support of the budget for the
two thousand eighteen--two thousand nineteen school year and entitled
"SA181-9", and such apportionment shall be deemed to satisfy the state
obligation to provide an apportionment pursuant to subdivision eight of
section thirty-six hundred forty-one of this article.
h. For the two thousand twenty--two thousand twenty-one school year,
each school district shall be entitled to an apportionment equal to the
amount set forth for such school district as "ACADEMIC ENHANCEMENT"
under the heading "2019-20 ESTIMATED AIDS" in the school aid computer
listing produced by the commissioner in support of the budget for the
two thousand nineteen--two thousand twenty school year and entitled
"SA192-0", and such apportionment shall be deemed to satisfy the state
obligation to provide an apportionment pursuant to subdivision eight of
section thirty-six hundred forty-one of this article.
i. For the two thousand twenty-one--two thousand twenty-two school
year through the two thousand twenty-three--two thousand twenty-four
school year, each school district shall be entitled to an apportionment
equal to the amount set forth for such school district as "ACADEMIC
ENHANCEMENT" under the heading "2020-21 ESTIMATED AIDS" in the school
aid computer listing produced by the commissioner in support of the
budget for the two thousand twenty--two thousand twenty-one school year
and entitled "SA202-1", and such apportionment shall be deemed to
satisfy the state obligation to provide an apportionment pursuant to
subdivision eight of section thirty-six hundred forty-one of this
article.
13. Youth incarcerated in county correctional facilities
apportionment. a. In addition to any other apportionment under this
section, a school district shall be eligible for an apportionment for
current year educational services provided between July first and June
thirtieth to youth incarcerated in correctional facilities maintained by
a county or the city of New York or in a youth shelter, as defined in
paragraph f of subdivision seven of section thirty-two hundred two of
this chapter, pursuant to subdivision seven of section thirty-two
hundred two of this chapter. Such apportionment shall not exceed the sum
of the following: (i) for programs which operate between September
first and June thirtieth, the product of the district's expense per
pupil and the number of pupils in full-time equivalent attendance as
defined in regulations of the commissioner multiplied by one hundred
twenty-five per centum plus (ii) for programs which operate between July
first and June thirtieth, the product of the district's expense per
pupil and the number of pupils in full-time equivalent attendance,
multiplied by one hundred fifty per centum. Such apportionment shall be
in accordance with regulations promulgated by the commissioner and
approved by the director of the budget and shall be the lesser of the
amount computed pursuant to this paragraph or the actual amount expended
by the district for such approved educational services and approved
administrative costs as reported to the commissioner provided, however,
that the minimum allocation in any school year for a school district
providing educational services to such children shall be fifteen
thousand dollars. The educational costs for these children shall not be
otherwise aidable or reimbursable under any provision of law; provided,
however, that a city school district which operates an academy or an
alternative high school at such a facility, may elect to receive
applicable aid pursuant to other provisions of this section in lieu of
any aid under this subdivision.
b. Notwithstanding the provisions of section thirty-six hundred nine-a
of this part, the payment of such apportionment shall be based on
reports required by the commissioner for the periods ending November
thirtieth, March thirty-first and June thirtieth of each school year.
For the city school district of the city of New York, computations made
pursuant to this subdivision shall be computed on a city-wide basis.
d. The commissioner shall adopt regulations to implement the
provisions of this subdivision.
14. Limitations on the apportionment. The apportionment to any school
district during any school year shall be subject to the following
provisions:
a. District subject to reorganization. (1) No apportionments pursuant
to subdivision six of this section shall be paid to any school district
which is scheduled for reorganization pursuant to the state plan for
school district reorganization, unless there shall have been compliance
with this paragraph.
(2) In order to obtain an apportionment under subdivision six of this
section for a district scheduled for reorganization and not reorganized,
such district shall file with the commissioner a formal written
application therefor, (a) showing (i) inadequacy or obsolescence of
present facilities, and (ii) that such construction for which such
apportionment is sought would be capable of substantial educational use
by the reorganized district in case the reorganization under the
existing plan of reorganization is effected, and that it will provide
more efficient and more economical educational facilities for such
reorganized district in the best educational interests of the children
in the reorganized school district or (b) showing that such district has
adopted a resolution or resolutions in accordance with sections eighteen
hundred one through eighteen hundred three of this chapter in favor of
such reorganization and is being prevented from reorganizing by the
action of another district which is part of the same plan of
reorganization. The commissioner shall within ninety days grant such
apportionment or deny such apportionment with leave to the district to
petition for a formal hearing. Such hearing shall be held pursuant to
the procedures provided in subdivision three of section three hundred
fourteen of this chapter.
(3) (a) Within sixty days after such hearing is concluded and all
papers in relation thereto are submitted, the commissioner shall render
a preliminary finding recommending whether a change is warranted,
setting forth his findings and conclusions which shall be based
exclusively on the evidence presented at the hearing. The commissioner
shall recommend the amendment or confirmation of the state plan in
accordance with his preliminary finding by a report made by him and
entered in his office. The commissioner shall serve a copy of such
preliminary finding upon the clerk or in the event that there is no
clerk, the trustee or trustees of the school districts located in the
affected area or areas. In the event that such districts do not agree
with such preliminary findings, the school districts affected by the
terms of such preliminary finding may within thirty days apply to the
chancellor of the board of regents for the appointment of a committee of
the regents to review the proposed amendment or confirmation of the
state plan. In the event that an application to the chancellor is not
made within thirty days for the appointment of a committee of the
regents, the preliminary finding shall become an order without further
action of the commissioner.
(b) Upon receipt of such application, the chancellor shall appoint a
committee of three members of the regents, one of whom shall be a regent
whose judicial district includes all or part of the areas affected. The
committee of regents shall review the proposed amendment or confirmation
of the state plan. In the event the committee is unable to resolve the
differences between the commissioner and such school districts, it shall
within sixty days from the date of the appointment of such committee,
make an order reversing, affirming, or modifying, wholly or in part,
such preliminary finding of the commissioner and amending or confirming
the state plan setting forth the committee's findings and conclusions
which shall be based exclusively on the evidence presented at the
commissioner's hearing and any additional evidence presented at the
committee's review. The committee shall have the discretion to permit
additional evidence to be presented by any party. The commissioner shall
serve a copy of such order upon the clerk or in the event there is no
clerk, the trustee or trustees of the school districts located in the
affected area or areas.
(c) Such order of the committee of the regents shall be binding and
final and subject to review pursuant to article seventy-eight of the
civil practice law and rules. The scope of review shall include the
question whether the determination is on the entire record supported by
substantial evidence.
(d) The commissioner shall establish and promulgate rules of practice
and procedures in connection with such hearings, shall provide for the
attendance of the hearing officer, regulate the course of the hearing,
fix the time for filing of briefs and other documents, provide a hearing
stenographer and for the making of a record as well as the making of a
full transcript of all proceedings at the hearing and shall at the
request of any party, school district or interested person have prepared
and furnish a copy of the transcript or any party thereof upon payment
of the costs therefor.
(e) School districts designated in the established plan by an order of
the committee of the regents shall be made parties by the petitioning
district. Districts which may be affected by the proposed change may
join or be joined in such proceeding by the commissioner or any party.
(4) Notwithstanding the provisions of subparagraphs one through three
of this paragraph, any such district which has qualified for an
apportionment for school building purposes, under laws in effect prior
to the date this act takes effect, shall receive an apportionment under
subdivision six of this section; and provided, further, that no new
apportionment shall be paid and the commissioner shall not approve any
new expenditures for school building purposes in any such district after
such date, except where the commissioner has made a determination as
herein provided.
(5) Nothing herein provided shall prevent a school district which has
heretofore been denied an apportionment subsequent to July first,
nineteen hundred sixty-two from making an application hereunder, except
that any such apportionment which may be granted shall not be
retroactive beyond July first, nineteen hundred sixty-two.
c. Incentive building aid for reorganized districts. (1)
Notwithstanding the provisions of this section, whenever two or more
school districts are scheduled for reorganization pursuant to section
three hundred fourteen of this chapter and whenever after July first,
nineteen hundred sixty-five all such school districts so scheduled do
reorganize, and
(i) whenever such proposed reorganization includes at least two school
districts, each of which maintains its own high school, or
(ii) where such proposed reorganization includes only one school
district maintaining its own high school, whenever in such case such
proposed reorganization, in addition to such school district maintaining
its own high school, includes at least nine other school districts, or
(iii) whenever such proposed reorganization includes at least two
central school districts, or
(iv) where such proposed reorganization includes at least one school
district maintaining its own high school and, in addition thereto,
includes at least one school district employing eight or more teachers,
or
(v) where such proposed reorganization includes a city school
district, and in addition thereto, includes at least seven other school
districts, or
(vi) where such proposed reorganization includes at least two school
districts employing eight or more teachers forming a central high school
district pursuant to section nineteen hundred thirteen of this chapter,
beginning with July first, nineteen hundred sixty-five or the first
school year of operation as a reorganized district after such date, such
reorganized school district shall be entitled to an additional
apportionment of twenty-five per centum of the sum of: (A) its
apportionment as provided in subdivision six of this section whenever
such apportionment is computed on the basis of its approved base year
expenditures for capital outlay from its general, capital, or a reserve
fund incurred prior to July first, two thousand one, or on the basis of
its approved base year expenditures for capital outlay from its general,
capital or a reserve fund incurred in the two thousand one--two thousand
two school year and computed pursuant to subdivision six of this section
as if such expenditures were aidable under such subdivision, and current
year approved expenditures for debt service for school building purposes
and (B) its apportionment as provided in subdivision six of this
section, the general contracts for which shall have been awarded on or
after the date this act takes effect and prior to July first, two
thousand ten, or prior to July first, two thousand twelve where such
general contracts are for projects with complete final plans and
specifications filed for approval with the commissioner prior to July
first, two thousand ten, or within ten years from the effective date of
reorganization, whichever is later as provided in subdivision six of
this section, and which said sum shall be payable for and during the
terms of any indebtedness created for the purpose of financing such
construction or other facility as aforesaid, provided however, that in
no event may the total apportionment under this paragraph, under
subdivision twelve of section thirty-six hundred forty-one of this
article, and under subdivisions six and six-f of this section for any
project exceed the product of (1) ninety-eight percent for a high need
school district, as defined pursuant to guidelines of the commissioner
for the two thousand five--two thousand six school year, for all school
building projects approved by the voters of the school district or by
the board of education of a city school district in a city with more
than one hundred twenty-five thousand inhabitants, and/or the chancellor
in a city school district in a city having a population of one million
or more, on or after July first, two thousand five, or ninety-five per
cent for any other school building project or school district,
multiplied by (2) the sum of the base year approved expenditures for
capital outlay for school building purposes from the general fund,
capital fund or from a reserve fund, and current year approved
expenditures for debt service for such purposes for such project.
(2) Notwithstanding any provisions of this paragraph and paragraph d
of this subdivision to the contrary, the commissioner is hereby
authorized, in addition to any other state aid apportionments to which
such district may be entitled under the provisions of this chapter, to
make the additional reorganization incentive aid payments provided by
such paragraphs, in the amounts, and in the manner provided therein, to
central school district number one of the towns of Brookhaven and
Smithtown, Suffolk county, as if such newly reorganized district were
included in the various categories of reorganization referred to in such
paragraphs.
(4) In the event a school district is eligible for incentive building
aid and again reorganizes pursuant to a new plan of reorganization
established by the commissioner, and where such new reorganization shall
again become eligible for incentive building aid, no project of such
district shall be entitled to more than one such additional twenty-five
percent apportionment. The latest date provided in this paragraph for
the awarding of general contracts shall also apply to any school
district subject to chapter five hundred eighty-eight of the laws of
nineteen hundred sixty-six as amended, notwithstanding such date
provided in such chapter.
d. Incentive operating aid for reorganized districts. Notwithstanding
the provisions of paragraphs a through c of this subdivision, whenever
two or more school districts are scheduled for reorganization pursuant
to section three hundred fourteen of this chapter, and whenever after
July first, two thousand seven, all such school districts so scheduled
do reorganize in accordance with the provisions of such section three
hundred fourteen, as amended by chapter seven hundred forty-five of the
laws of nineteen hundred sixty-five, and
(1) whenever such proposed reorganization includes at least two school
districts, each of which maintains its own high school, or
(2) where such proposed reorganization includes only one school
district maintaining its own high school, whenever in such case such
proposed reorganization, in addition to such school district maintaining
its own high school, includes at least nine other school districts, or
(3) whenever such proposed reorganization includes at least two
central school districts, or
(4) where such proposed reorganization includes at least one school
district maintaining its own high school and, in addition thereto,
includes at least one school district employing eight or more teachers,
or
(5) where such proposed reorganization includes a city school
district, and in addition thereto, includes at least seven other school
districts, or
(6) where such reorganization includes at least two school districts
employing eight or more teachers forming a central high school district
pursuant to section nineteen hundred thirteen of this chapter, such
reorganized district shall be entitled to an apportionment equal to an
additional percent of the apportionment computed in accordance with the
provisions of paragraph d-1 of this subdivision; but in no case shall
the sum of such apportionment under this paragraph plus the selected
operating aid per pupil be more than a total of ninety-five per centum
of the year prior to the base year approved operating expense; for a
period of five years beginning with the first school year of operation
as a reorganized district such additional percent shall be forty
percent; and thereafter such additional forty percent apportionment to
such district shall be reduced by four percentage points each year,
beginning with the sixth school year of operation as a reorganized
district, and continuing until such additional forty percent
apportionment is eliminated; provided, however, that the total
apportionment to such reorganized district, beginning with the first
school year of operation as a reorganized district, and for a period of
fifteen years thereafter, shall be not less than the sum of all
apportionments computed in accordance with the provisions of this
paragraph plus the apportionment computed in accordance with the
provisions of paragraph d-1 of this subdivision that each component
school district was entitled to receive and did receive during the last
school year preceding such first year of operation. In the event a
school district is eligible for incentive operating aid and again
reorganizes pursuant to a new plan or reorganization established by the
commissioner, and where such new reorganization is again eligible for
incentive operating aid, the newly created school district shall be
entitled to receive incentive operating aid pursuant to the provisions
of this paragraph, based on all school districts included in any such
reorganization, provided, however, that incentive operating aid payments
due because of any such former reorganization shall cease.
d-1. For purposes of paragraph d of this subdivision, "selected
operating aid per pupil" shall mean the apportionment computed for the
2006-07 school year, based on data on file with the commissioner as of
the date upon which an electronic data file was created for the purposes
of compliance with paragraph b of subdivision twenty-one of section
three hundred five of this chapter on February fifteenth, as: the
product of (i) the state sharing ratio calculated pursuant to paragraph
g of subdivision three of this section and (ii) the sum of $3,900 and
the product of (a) the lesser of $8,000 or the expense per pupil as
defined in subdivision one of this section minus $3,900 and (b) the
greater of the quotient, computed to four decimals without rounding, of
.075 divided by the school district combined wealth ratio calculated
pursuant to paragraph c of subdivision three of this section or 7.5
percent, but not less than $400, and the selected apportionment shall
mean the product of the district's total aidable pupil units calculated
pursuant to subdivision two of this section and the selected operating
aid per pupil as calculated pursuant to the provisions contained herein.
f. For school districts which reorganize on or after July first,
nineteen hundred eighty-three, the percent increase in apportionment
pursuant to paragraph c of this subdivision shall be thirty provided
that such school districts meet all other requirements of the provisions
of such paragraph c. All other requirements of paragraph c shall apply.
School districts which receive an apportionment under this paragraph
shall not be eligible for an apportionment under paragraph c or e of
this subdivision.
g. Whenever a school district is dissolved and portions of such former
district are added to more than one school district, each such school
district to which territory is added shall in the first year only in
which such district educates pupils from such former district be
entitled to an additional apportionment under the provisions of this
paragraph, which apportionment shall be computed in accordance with
regulations of the commissioner under one of the following
subparagraphs:
(1) the pupils received by each such district as a result of receiving
such new territory shall be added to all of the pupil counts used to
compute operating aid for such district, or
(2) if such receiving district is receiving aid under an option other
than formula aid for such year, the additional aid shall be computed by
dividing the operating aids base for such year by the pupil count used
for computing formula operating aid such district might otherwise have
received, and by multiplying such result by the number of additional
pupils received from such dissolved district who are then residents of
such receiving district.
j. For school districts which reorganize on or after July first,
nineteen hundred ninety-two, the percent increase in apportionment
pursuant to paragraph c of this subdivision shall be thirty provided
that such school districts meet all other requirements of the provisions
of such paragraph c. All other requirements of paragraph c shall apply.
School districts which receive an apportionment under this paragraph
shall not be eligible for an apportionment under paragraph c, e or f of
this subdivision.
15. Voluntary interdistrict urban-suburban transfer program aid. a. A
school district which accepts pupils from another school district in
accordance with a voluntary interdistrict urban-suburban transfer
program designed to reduce racial isolation which is approved by the
commissioner in accordance with regulations adopted by him for such
purpose shall be eligible for aid pursuant to this subdivision.
b. Definitions. (1) "Transfer pupil count" shall mean the public
school district enrollment in the current year through such program.
(2) "Increase in aid" shall mean the product of thirty-six and
one-half percent (0.365) and the positive remainder resulting when the
total foundation aid base is subtracted from the current year total
foundation aid as defined in subdivision four of this section.
(3) "Aid paid per pupil" shall mean the aid computed in the current
year pursuant to subdivision four of this section divided by the total
aidable foundation pupil units for total foundation aid, computed
pursuant to paragraph g of subdivision two of this section.
(4) "Formula pupil margin" shall mean the increase in aid divided by
aid paid per pupil.
(5) "Excess transfer pupils" shall mean the positive remainder
resulting when the formula pupil margin is subtracted from the transfer
pupil count.
(6) "Per pupil aid differential" shall mean the positive remainder
resulting when the aid paid per pupil for such school district is
subtracted from the aid paid per pupil for the transfer pupil's district
of residence.
c. In addition to any other aid computed under this section, such
school district shall be eligible to receive, for each excess transfer
pupil, an amount equal to the selected foundation aid for such district
computed pursuant to subdivision four of this section.
d. For the purposes of computing transportation aid pursuant to
subdivision seven of this section, the approved cost of the
transportation of pupils in a voluntary interdistrict transfer program
approved by the commissioner shall be used in computing approved
transportation expense.
e. In addition to any other aid computed under this section, such
school district shall be eligible to receive an amount equal to the per
pupil aid differential multiplied by the transfer pupil count.
16. High tax aid. Each school district shall be eligible to receive a
high tax aid apportionment in the two thousand eight--two thousand nine
school year, which shall equal the greater of (i) the sum of the tier 1
high tax aid apportionment, the tier 2 high tax aid apportionment and
the tier 3 high tax aid apportionment or (ii) the product of the
apportionment received by the school district pursuant to this
subdivision in the two thousand seven--two thousand eight school year,
multiplied by the due-minimum factor, which shall equal, for districts
with an alternate pupil wealth ratio computed pursuant to paragraph b of
subdivision three of this section that is less than two, seventy percent
(0.70), and for all other districts, fifty percent (0.50). Each school
district shall be eligible to receive a high tax aid apportionment in
the two thousand nine--two thousand ten through two thousand twelve--two
thousand thirteen school years in the amount set forth for such school
district as "HIGH TAX AID" under the heading "2008-09 BASE YEAR AIDS" in
the school aid computer listing produced by the commissioner in support
of the budget for the two thousand nine--two thousand ten school year
and entitled "SA0910". Each school district shall be eligible to
receive a high tax aid apportionment in the two thousand thirteen--two
thousand fourteen through two thousand twenty-three--two thousand
twenty-four school years equal to the greater of (1) the amount set
forth for such school district as "HIGH TAX AID" under the heading
"2008-09 BASE YEAR AIDS" in the school aid computer listing produced by
the commissioner in support of the budget for the two thousand nine--two
thousand ten school year and entitled "SA0910" or (2) the amount set
forth for such school district as "HIGH TAX AID" under the heading
"2013-14 ESTIMATED AIDS" in the school aid computer listing produced by
the commissioner in support of the executive budget for the 2013-14
fiscal year and entitled "BT131-4".
a. Definitions. (1) "Residential real property tax levy" shall mean
the school tax levy imposed on residential property, including
condominium properties, in the year commencing in the calendar year two
years prior to the calendar year in which the base year began. The final
update of such data shall be reported by the commissioner of taxation
and finance to the commissioner by February fifteenth of the base year.
The commissioner of taxation and finance shall adopt regulations as
appropriate to assure the appropriate collection, classification and
reporting of such data for the purposes of paying state aid to the
schools.
(2) "Adjusted gross income" shall mean the adjusted gross income of a
school district as used in computation of the district's alternate pupil
wealth ratio pursuant to paragraph b of subdivision three of this
section, provided, however, that for the computation of apportionments
pursuant to this subdivision, the adjusted gross income of a central
high school district shall not equal the sum of the adjusted gross
income of each of its component school districts; and provided, further,
that commencing in calendar year two thousand twenty-two, New York state
lottery and video lottery gaming individual prizes in excess of one
million dollars that when aggregated exceeds twenty-five percent of a
district's adjusted gross income shall be excluded from a district's
adjusted gross income for the year. The commissioner of taxation and
finance shall determine the amount of this exclusion based on the annual
report of New York state lottery and video lottery gaming individual
prizes in excess of one million dollars produced by the gaming
commission pursuant to paragraph three of subdivision c of section
sixteen hundred four of the tax law.
(3) "Tax effort ratio" shall mean the quotient of the district's
residential real property tax levy divided by the district's adjusted
gross income computed to five decimals without rounding.
(4) "Tier 1 eligible school district" shall mean any school district
in which (i) the income wealth index, as computed pursuant to paragraph
d of subdivision three of this section, is less than two and one-half,
and (ii) the expense per pupil, as computed pursuant to paragraph f of
subdivision one of this section, is greater than the statewide average
expense per pupil as computed pursuant to subdivision five of this
section, and (iii) the tax effort ratio is greater than three and
two-tenths percent (0.032). For the two thousand eight--two thousand
nine school year, for the purpose of computing aid pursuant to this
subdivision, the statewide average expense per pupil shall be ten
thousand six hundred fifty dollars.
(5) "Tier 2 eligible school district" shall mean any school district
in which the tax effort ratio is greater than five percent.
(6) "Tier 3 eligible school district" shall mean any school district
in which (i) the quotient of (a) the actual valuation of the school
district divided by its total wealth pupil units computed pursuant to
subparagraph one of paragraph a of subdivision three of this section,
divided by (b) the adjusted gross income of a school district divided by
its total wealth pupil units computed pursuant to subparagraph one of
paragraph b of subdivision three of this section, is greater than four
and sixty-two hundredths (4.62), (ii) the combined wealth ratio computed
pursuant to subparagraph one of paragraph c of subdivision three of this
section is less than six, and (iii) the regional cost index determined
pursuant to subparagraph two of paragraph a of subdivision four of this
section is greater than one and three-tenths (1.3).
b. Tier 1 high tax aid apportionment. For any tier 1 eligible school
district, the tier 1 high tax aid apportionment shall be the greater of
(1) the product of the public school district enrollment of the district
in the base year, as computed pursuant to subparagraph two of paragraph
n of subdivision one of this section, multiplied by the product of four
hundred fifty dollars multiplied by the state sharing ratio, or (2) one
hundred thousand dollars.
c. Tier 2 high tax aid apportionment. For any tier 2 eligible school
district, the tier 2 high tax aid apportionment shall be the product of
(i) the public school district enrollment of the district in the base
year, as computed pursuant to subparagraph two of paragraph n of
subdivision one of this section, multiplied by (ii) one hundred
eighty-one thousandths (0.181) multiplied by (iii) the positive
difference, if any, of the expense per pupil, as computed pursuant to
paragraph f of subdivision one of this section, less ten thousand six
hundred sixty dollars, multiplied by (iv) an aid ratio computed by
subtracting from one the product obtained by multiplying the alternate
pupil wealth ratio computed pursuant to subparagraph one of paragraph b
of subdivision three of this section by sixty percent, provided,
however, that such aid ratio shall not be less than zero nor greater
than one, multiplied by (v) the regional cost index.
d. Tier 3 high tax aid apportionment. For any tier 3 eligible school
district, the tier 3 high tax aid apportionment shall be the product of
(i) the public school district enrollment of the district in the base
year, as computed pursuant to subparagraph two of paragraph n of
subdivision one of this section, multiplied by (ii) fifty-two dollars,
multiplied by (iii) the regional cost index.
17. Gap elimination adjustment. a. Notwithstanding any other provision
of law to the contrary, the commissioner shall reduce payments due to
each district for the two thousand eleven--two thousand twelve school
year and thereafter pursuant to section thirty-six hundred nine-a of
this article by an amount equal to the gap elimination adjustment
computed for such district, and such amount shall be deducted from
moneys apportioned for the purposes of payments made pursuant to such
section thirty-six hundred nine-a and if the reduction is greater than
the sum of the amounts available for such deductions, the remainder of
the reduction shall be withheld from payments scheduled to be made to
the district pursuant to section thirty-six hundred nine-a for the
following school year, and provided further that an amount equal to the
amount of such deduction shall be deemed to have been paid to the
district pursuant to this section for the school year in which such
deduction is made. The commissioner shall compute such gap elimination
adjustment and shall provide a schedule of such reduction in payments to
the state comptroller, the director of the budget, the chair of the
senate finance committee and the chair of the assembly ways and means
committee.
b. The gap elimination adjustment for the two thousand eleven--two
thousand twelve school year shall be computed as follows, based on an
updated electronic date file containing actual and estimated data
relating to apportionments due and owing during the current school year
and projections of such apportionments for the following school year to
school districts and boards of cooperative educational services from the
general support for public schools, growth and boards of cooperative
educational services appropriations produced pursuant to paragraph b of
subdivision twenty-one of section three hundred five of this chapter on
February fifteenth of the base year. The gap elimination adjustment for
a district shall equal the lesser of the district's percentage reduction
and its TGFE check, provided, however, that in the case of a district
with a tax effort ratio greater than four percent (0.04) and a combined
wealth ratio for total foundation aid computed pursuant to subparagraph
two of paragraph c of subdivision three of this section that is less
than one and five-tenths (1.5), the gap elimination adjustment for a
district shall equal the lesser of the percentage reduction, the TGFE
check and the tax effort reduction, and further provided that in the
case of a school district, other than a city school district of a city
having a population in excess of one hundred twenty-five thousand, with
(A) an administrative efficiency ratio of less than one and eight-tenths
percent (0.018) and (B) an administrative expense per pupil of less than
three hundred forty-eight dollars ($348), the gap elimination adjustment
shall be reduced by an amount equal to the administrative efficiency
restoration, and further provided that, where applicable, the gap
elimination adjustment shall be reduced by an amount equal to the sum of
the needs-based restoration plus the low wealth-high tax effort
restoration plus the enrollment adjustment award.
(i) The percentage reduction shall be the sum of (A) the product of
the total aid for adjustment, multiplied by six and four-tenths percent
(0.064), and (B) the product of four thousand four hundred dollars
($4,400) multiplied by the reduction factor, multiplied by the public
school district enrollment for the base year computed pursuant to
subparagraph two of paragraph n of subdivision one of this section,
provided, however, that such percentage reduction shall not be less than
the product of nine and one-half percent (0.095) multiplied by such
total aid for adjustment, and not more than the product of twenty-one
and four-tenths percent (0.214) multiplied by such total aid for
adjustment.
(ii) The tax effort reduction shall be the product of the total aid
for adjustment, multiplied by the quotient of twenty-three percent
(0.23) divided by the quotient of the tax effort ratio computed pursuant
to subparagraph three of paragraph a of subdivision sixteen of this
section divided by four and two hundred forty-seven thousandths percent
(0.04247), provided, however, that such tax effort reduction shall not
be less than the product of thirteen percent (0.13) multiplied by such
total aid for adjustment, and not more than the product of twenty-three
percent (0.23) multiplied by such total aid for adjustment.
(iii) The TGFE check shall be the product of the TGFE percentage and
the total general fund expenditures of such district in the base year.
(iv) The administrative efficiency restoration shall be the product of
seventy-five dollars ($75), multiplied by the state sharing ratio,
multiplied by the total aidable foundation pupil units computed pursuant
to paragraph g of subdivision two of this section for the purposes of
computing total foundation aid.
(v) The needs-based restoration shall be the sum of (A) the product of
the needs-based grant, multiplied by the public school district
enrollment for the base year computed pursuant to subparagraph two of
paragraph n of subdivision one of such section thirty-six hundred two of
this part, plus (B) in the case of any district for which the quotient
of the Limited English proficient count for the base year computed
pursuant to paragraph o of subdivision one of this section divided by
the public school district enrollment for the base year computed
pursuant to subparagraph two of paragraph n of subdivision one of this
section, exceeds thirteen percent (0.13), the product of the total aid
for adjustment multiplied by seventy-five hundredths of a percent
(0.0075).
(vi) The low wealth-high tax effort restoration shall be, for any
school district with a tax effort ratio greater than six percent (0.06)
and a combined wealth ratio for total foundation aid that is less than
seven-tenths (0.7), the product of one hundred dollars ($100.00)
multiplied by the public school district enrollment for the base year
computed pursuant to subparagraph two of paragraph n of subdivision one
of this section.
(vii) The enrollment adjustment award shall be the product of five
hundred dollars ($500.00) multiplied by the enrollment increase for any
eligible school district. An eligible school district shall be a school
district (A) with a combined wealth ratio for total foundation aid less
than three (3.0) and an enrollment increase greater than or equal to
forty-five, where, (B) for such school district, either the enrollment
increase is greater than one percent (0.01) of the public school
district enrollment for the base year or the combined wealth ratio for
total foundation aid is less than two (2.0). The enrollment increase
shall be as the positive difference of the estimated public school
district enrollment for the current year computed pursuant to
subparagraph two of paragraph n of subdivision one of this section less
the public school district enrollment for the base year computed
pursuant to subparagraph two of paragraph n of subdivision one of this
section.
(viii) For the purposes of such computation, (A) "total aid for
adjustment" shall mean the sum of the amounts set forth for each school
district as "FOUNDATION AID", "FULL DAY K CONVERSION", BOCES + SPECIAL
SERVICES", "HIGH COST EXCESS COST", "PRIVATE EXCESS COST", "HARDWARE &
TECHNOLOGY", "SOFTWARE, LIBRARY, TEXTBOOK", "TRANSPORTATION INCL
SUMMER", "OPERATING REORG INCENTIVE", "CHARTER SCHOOL TRANSITIONAL",
"ACADEMIC ENHANCEMENT", "HIGH TAX AID" AND "SUPPLEMENTAL PUB EXCESS
COST" under the heading "2011-12 ESTIMATED AIDS" in the school aid
computer listing produced by the commissioner in support of the
executive budget proposal for the two thousand eleven--two thousand
twelve school year;
(B) "the state sharing ratio" shall mean the state sharing ratio
computed for total foundation aid computed pursuant to paragraph g of
subdivision three of this section, but not less than ten percent (0.10);
and
(C) "reduction factor" shall mean the product of the positive
remainder of one less the three-year average free and reduced price
lunch percent computed pursuant to subparagraph (ii) of paragraph p of
subdivision one of this section, multiplied by the combined wealth ratio
for total foundation aid computed pursuant to subparagraph two of
paragraph c of subdivision three of section thirty-six hundred two of
this part; and
(D) "needs-based grant" shall mean, (1) in the case of a district
determined to be a high need school district pursuant to clause (c) of
subparagraph two of paragraph c of subdivision six of this section for
the school aid computer listing produced by the commissioner in support
of the enacted budget for the two thousand seven--two thousand eight
school year and entitled "SA0708", having a need-resource category of
three or four, sixty-one dollars ($61.00), and (2) in the case of a
district determined to be an average need school district pursuant to
clause (c) of subparagraph two of paragraph c of subdivision six of this
section for the school aid computer listing produced by the commissioner
in support of the enacted budget for the two thousand seven--two
thousand eight school year and entitled "SA0708", having a need-resource
category of five, fifty-four dollars ($54.00).
(E) "administrative efficiency ratio" shall mean the quotient of the
sum of the expenditures related to the board of education, including
expenditures for the board of education, the district clerk's office,
the district meeting, auditing service, the treasurer's office, the tax
collector's office, legal services and the school census, plus
expenditures for central administration, including expenditures for the
chief school officer, the business office, the purchasing office, the
personnel office, the records management officer, public information and
services, fees for fiscal agents and undistributed indirect costs,
divided by the total expenditures charged by a district to the general,
debt service, and special aid funds, excluding transfers from the
general fund to the debt service and special aid funds, based on
expenditures reported by the district for the school year two years
prior to the base year, based on data on file for an electronic data
file used to produce the school aid computer listing produced by the
commissioner in support of the executive budget request; and
(F) "administrative expense per pupil" shall mean the quotient of the
sum of the expenditures related to the board of education, including
expenditures for the board of education, the district clerk's office,
the district meeting, auditing service, the treasurer's office, the tax
collector's office, legal services and the school census, plus
expenditures for central administration, including expenditures for the
chief school officer, the business office, the purchasing office, the
personnel office, the records management officer, public information and
services, fees for fiscal agents and undistributed indirect costs,
charged by a district to the general, debt service, and special aid
funds, based on expenditures reported by the district for the school
year two years prior to the base year, divided by the public school
district enrollment for the base year computed pursuant to subparagraph
two of paragraph n of subdivision one of this section based on data on
file for an electronic data file used to produce the school aid computer
listing produced by the commissioner in support of the executive budget
request; and
(G) "TGFE percentage" shall mean,
(1) in the case of a district determined to be a high-need school
district pursuant to clause (c) of subparagraph two of paragraph c of
subdivision six of this section for the school aid computer listing
produced by the commissioner in support of the enacted budget for the
two thousand seven--two thousand eight school year and entitled
"SA0708",
(a) in the case of a city school district in a city with a population
in excess of one million inhabitants, four and five hundred thirty-seven
thousandths percent (0.04537),
(b) in the case of a city school district in a city with a population
of more than two hundred fifty thousand inhabitants and less than one
million inhabitants according to the two thousand federal census, four
and one-tenth percent (0.041),
(c) in the case of a city school district in a city with a population
of more than two hundred ten thousand inhabitants and less than two
hundred fifty thousand inhabitants according to the two thousand federal
census, four and thirteen hundredths percent (0.0413),
(d) in the case of a city school district in a city with a population
of more than one hundred seventy thousand inhabitants and less than two
hundred ten thousand inhabitants according to the two thousand federal
census, five and ninety-seven hundredths percent (0.0597),
(e) in the case of a city school district in a city with a population
of more than one hundred thousand inhabitants and less than one hundred
seventy thousand inhabitants according to the two thousand federal
census, five and fifty-three hundredths percent (0.0553),
(f) in the case of any other such school district which has a
three-year average free and reduced price lunch percent greater than
seventy-five percent (0.75) and which has an administrative efficiency
ratio less than one and fifty-five hundredths percent (0.0155), four and
nine hundredths percent (0.0409), and
(g) for all other such school districts, six and eight-tenths percent
(0.068), or
(2) in the case of all other school districts, eleven percent (0.11).
d. The gap elimination adjustment restoration amount for the two
thousand twelve--two thousand thirteen school year for a school district
shall be computed based on data on file with the commissioner and in the
database used by the commissioner to produce an updated electronic data
file in support of the enacted budget for the two thousand twelve--two
thousand thirteen state fiscal year, and shall equal the sum of (i) the
greater of:
(A) the product of (1) the product of the extraordinary needs index
multiplied by two hundred twenty-three dollars and eighty cents,
computed to two decimal places without rounding, multiplied by (2) the
state sharing ratio computed pursuant to paragraph g of subdivision
three of this section multiplied by (3) the public school district
enrollment for the base year, calculated pursuant to subparagraph two of
paragraph n of subdivision one of this section, where the extraordinary
needs index shall be the quotient of the extraordinary needs percent for
the district computed pursuant to paragraph w of subdivision one of this
section divided by forty-eight hundredths; or
(B) for any district with a GEA/TGFE ratio greater than one, where the
GEA/TGFE ratio shall be the quotient of the gap elimination adjustment
for the two thousand eleven--two thousand twelve school year for the
district divided by the total general fund expenditures of such district
in the base year, divided by the quotient of the statewide total gap
elimination adjustment for the two thousand eleven--two thousand twelve
school year divided by total general fund expenditures in the base year,
the product of (1) the product of the GEA/TGFE ratio multiplied by
ninety dollars, computed to two decimal places without rounding,
multiplied by (2) the state sharing ratio computed pursuant to paragraph
g of subdivision three of this section multiplied by (3) the public
school district enrollment for the base year, calculated pursuant to
subparagraph two of paragraph n of subdivision one of this section; or
(C) the product of two and nine hundred fifty-six one-thousandths of a
percent (0.02956) multiplied by the gap elimination adjustment for the
two thousand eleven--two thousand twelve school year; or
(D) the product of (1) the positive difference, if any, of one and
thirty-seven one-hundredths (1.37) minus the product of the combined
wealth ratio computed pursuant to subparagraph one of paragraph c of
subdivision three of this section multiplied by one and one-half (1.5),
but not more than one, multiplied by (2) the public school district
enrollment for the base year, calculated pursuant to subparagraph two of
paragraph n of subdivision one of this section, multiplied by (3) four
hundred seventy-three dollars and seventy cents; or
(E) for any district with a tax effort ratio computed pursuant to
subparagraph three of paragraph a of subdivision sixteen of this section
that is greater than four and four-tenths (4.4) and a combined wealth
ratio computed pursuant to subparagraph one of paragraph c of
subdivision three of this section that is less than one and one-half
(1.5), the product of (1) the state sharing ratio computed pursuant to
paragraph g of subdivision three of this section multiplied by (2) the
public school district enrollment for the base year, calculated pursuant
to subparagraph two of paragraph n of subdivision one of this section,
multiplied by (3) three hundred nine dollars and thirty cents;
but shall be no greater than the product of twenty-five percent and the
gap elimination adjustment for the two thousand eleven--two thousand
twelve school year for the district, and (ii) the Limited English
proficiency restoration which shall be apportioned to city school
districts of cities with a population in excess of one hundred
twenty-five thousand and less than one million. For any such city school
district with a limited English proficiency ratio greater than or equal
to four percent and less than five percent, the limited English
proficiency restoration shall equal the product of the limited English
proficiency restoration base multiplied by seven tenths. For any such
city school district with a limited English proficiency ratio greater
than or equal to five percent, the limited English proficiency
restoration shall equal the product of the limited English proficiency
restoration base multiplied by two and two tenths. For any such city
school district with a limited English proficiency ratio less than four
percent, the limited English proficiency restoration shall equal the
product of the limited English proficiency restoration base multiplied
by one and seventy-five hundredths.
(A) for the purposes of computations pursuant to this subparagraph (1)
"limited English proficiency ratio" shall mean the quotient of (a) the
product of the limited English proficiency count computed pursuant to
paragraph o of subdivision one of this section multiplied by fifty
percent, divided by (b) public school district enrollment for the base
year computed pursuant to subparagraph two of paragraph n of subdivision
one of this section;
(2) "limited English proficiency restoration base" shall mean the
product of the amount set forth for such school district as "TOTAL"
under the heading "2011-12 BASE YEAR AIDS" in the school aid computer
listing produced by the commissioner in support of the enacted budget
for the 2012-13 school year and entitled "SA121-3" multiplied by eleven
hundredths of one percent.
(e) The gap elimination adjustment restoration amount for the two
thousand thirteen--two thousand fourteen school year for a school
district shall be computed based on data on file with the commissioner
and in the database used by the commissioner to produce an updated
electronic data file in support of the enacted budget for the two
thousand thirteen--two thousand fourteen state fiscal year end entitled
"SA131-4" and shall equal the greater of one hundred thousand dollars
($100,000) or the sum of:
(i) the "Tier A restoration" which shall mean the amount set forth for
such school district as "GEA RESTORATION" under the heading "2013-14
ESTIMATED AIDS" in the school aid computer listing produced by the
commissioner in support of the executive budget request submitted for
the two thousand thirteen--two thousand fourteen state fiscal year and
entitled "BT131-4"; and
(ii) the "Tier B restoration" which shall mean for a district with (1)
a combined wealth ratio of less than one and seven-tenths (1.7) and (2)
an enrollment per square mile which shall be the quotient, computed to
two decimals without rounding, of the public school enrollment of the
school district on the date enrollment was counted in accordance with
subdivision one of this section for the base year divided by the square
miles of the district, as determined by the commissioner, of less than
one hundred and seventy and (3) a designation as high need or average
need pursuant to clause (c) of subparagraph two of paragraph c of
subdivision six of this section for the school aid computer listing
produced by the commissioner in support of the enacted budget for the
two thousand seven--two thousand eight school year and entitled
"SA0708", or in the case of a reorganized district that had a
predecessor district that was so designated and (4) a tier A restoration
which equals less than twenty and seven-tenths percent (0.207) of the
gap elimination adjustment for the base year, the positive difference if
any, of the product of twenty and seven-tenths percent (0.207)
multiplied by the gap elimination adjustment for the base year minus the
tier A restoration; and
(iii) the "Tier C restoration" which shall mean for a district for
which the sum of the tier A restoration and the tier B restoration is
less than the product of the gap elimination adjustment for the base
year multiplied by six percent (0.06), the positive difference of the
product of the gap elimination adjustment for the base year multiplied
by six percent (0.06) minus the sum of the tier A restoration and the
tier B restoration; and
(iv) the "Tier D restoration" which shall mean for school districts
that were: (1) designated as low or average need pursuant to clause (c)
of subparagraph two of paragraph c of subdivision six of this section
for the school aid computer listing produced by the commissioner in
support of the enacted budget for the two thousand seven--two thousand
eight school year and entitled "SA0708", or in the case of a reorganized
district that had a predecessor district that was so designated and (2)
designated as high need pursuant to the regulations of the commissioner
in the most recently available study included in the school aid computer
listing produced by the commissioner in support of the enacted budget
for the two thousand thirteen--two thousand fourteen state fiscal year
and entitled "SA131-4" known as the 2008 need resource capacity category
code, the product of (a) the positive difference, if any, of the gap
elimination adjustment for such district for the two thousand
eleven--two thousand twelve school year minus the product of six and
eight tenths percent (0.068) multiplied by the total general fund
expenditures of such district for the two thousand ten--two thousand
eleven school year, multiplied by (b) thirty-five hundredths (0.35); and
(v) the "Tier E restoration" which shall mean for districts with (1) a
quotient of the positive difference of the gap elimination adjustment
for the year prior to the base year minus the gap elimination adjustment
for the base year divided by the gap elimination adjustment for the year
prior to the base year is less than seven and five-tenths percent
(0.075) and (2) a combined wealth ratio of less than one and one-tenth
(1.10), the product of two and five-tenths percent (0.025) multiplied by
the gap elimination adjustment for the base year; and
(vi) the "Tier F restoration" which shall mean for any district (1)
designated as high need pursuant to clause (c) of subparagraph two of
paragraph c of subdivision six of this section for the school aid
computer listing produced by the commissioner in support of the enacted
budget for the two thousand seven--two thousand eight school year and
entitled "SA0708", or in the case of a reorganized district that had a
predecessor district that was so designated, with (2) a GEA/TGFE ratio
greater than four and ninety-one hundredths percent (.0491), where the
GEA/TGFE ratio shall be the quotient of the gap elimination adjustment
for the base year for the district divided by the total general fund
expenditures of such district in the base year, the product of fifteen
dollars ($15.00), multiplied by the base year public school district
enrollment, as computed pursuant to paragraph n of subdivision one of
this section, but not less than one hundred thousand dollars ($100,000);
and
(vii) the "Tier G restoration" which shall mean for a city school
district of a city having a population in excess of one hundred
twenty-five thousand and less than one hundred and sixty thousand and
for city school districts of cities with populations in excess of two
hundred and five thousand and less than three hundred thousand, the
product of ten dollars ($10.00) multiplied by the base year public
school district enrollment, as computed pursuant to paragraph n of
subdivision one of this section and for a city school district of a city
having a population in excess of one hundred sixty thousand and below
two hundred thousand the product of eight dollars ($8.00) multiplied by
the base year public school district enrollment, as computed pursuant to
paragraph n of subdivision one of this section and for a city school
district of a city having a population of one million or more, the
product of forty-two dollars and two cents ($42.02), multiplied by the
base year public school district enrollment, as computed pursuant to
paragraph n of subdivision one of this section; and
(viii) the "Tier H restoration" which shall mean for districts other
than for city school districts of cities having populations of one
hundred and twenty-five thousand or more, the product of the positive
difference of one and forty-three hundredths (1.43) minus such
district's regional cost index pursuant to subdivision four of this
section, multiplied by five, multiplied by the three-year average free
and reduced price lunch percent, multiplied by one hundred dollars
($100.00) multiplied by the base year public school district enrollment,
as computed pursuant to paragraph n of subdivision one of this section;
and
(ix) the "Tier I restoration" which shall mean for any district with a
combined wealth ratio greater than one and one-tenth (1.1) and a
three-year average free and reduced price lunch percent greater than
six-tenths (0.6), the product of one hundred and fifty dollars ($150.00)
multiplied by the base year public school district enrollment, as
computed pursuant to paragraph n of subdivision one of this section; and
(x) the "Tier J restoration" which shall mean for a district with a
combined wealth ratio less than one and one-tenths (1.1), the product of
(a) two hundred dollars ($200.00) multiplied by (b) the positive
difference, if any, of the base year public school district enrollment
less the public school district enrollment for the year four years prior
to the base year, as computed pursuant to paragraph n of subdivision one
of this section;
Provided further, notwithstanding any portion of this paragraph to the
contrary, that a district's gap elimination adjustment restoration for
the two thousand thirteen--two thousand fourteen school year shall not
exceed the product of forty-three percent (0.43) and the gap elimination
adjustment for the base year for the district.
(f) The gap elimination adjustment restoration amount for the two
thousand fourteen--two thousand fifteen school year for a school
district shall be computed based on data on file with the commissioner
and in the database used by the commissioner to produce an updated
electronic data file in support of the enacted budget for the two
thousand fourteen--two thousand fifteen state fiscal year and entitled
"SA141-5" and shall equal the greater of:
(i) the product of fourteen and thirteen hundredths percent (0.1413)
multiplied by the gap elimination adjustment for the base year or;
(ii) the positive difference of (a) the product of twenty-nine percent
(0.29) multiplied by the absolute value of the amount set forth for such
school district as "GAP ELIMINATION ADJUSTMENT" under the heading
"2011-12 ESTIMATED AIDS" in the school aid computer listing produced by
the commissioner in support of the executive budget request submitted
for the two thousand eleven--two thousand twelve state fiscal year and
entitled "BT111-2" minus (b) the positive difference of the absolute
value of the amount set forth for such school district as "GAP
ELIMINATION ADJUSTMENT" under the heading "2011-12 ESTIMATED AIDS" in
the school aid computer listing produced by the commissioner in support
of the executive budget request submitted for the two thousand
eleven--two thousand twelve state fiscal year and entitled "BT111-2"
minus the gap elimination adjustment for the base year or;
(iii) seventy thousand dollars ($70,000) or;
(iv) the sum of:
(A) the product of the FRPL restoration amount multiplied by the base
year public school district enrollment as computed pursuant to
subparagraph two of paragraph n of subdivision one of this section
multiplied by the three-year average free and reduced price lunch
percent, provided further, for the purposes of this paragraph the FRPL
restoration amount shall equal (1) for a city school district of a city
having a population in excess of one hundred twenty-five thousand and
less than one million, five dollars ($5.00) or (2) for a city school
district of a city having a population in excess of one million, one
hundred four dollars and forty cents ($104.40) or (3) for all other
school districts forty-three dollars ($43.00); and
(B) for a school district with (1) a three-year average free and
reduced price lunch percent greater than sixty-five percent (0.65) and
(2) base year public school district enrollment as computed pursuant to
subparagraph two of paragraph n of subdivision one of this section
greater than thirty-five hundred (3,500) and for which (3) the quotient
of (a) the positive difference, if any, of the absolute value of the
amount set forth for such school district as "GAP ELIMINATION
ADJUSTMENT" under the heading "2011-12 ESTIMATED AIDS" in the school aid
computer listing produced by the commissioner in support of the
executive budget request submitted for the two thousand eleven--two
thousand twelve state fiscal year and entitled "BT111-2" minus the
positive difference of the absolute value of the amount set forth for
such school district as "GAP ELIMINATION ADJUSTMENT" under the heading
"2014-15 ESTIMATED AIDS" in the school aid computer listing produced by
the commissioner in support of the executive budget request submitted
for the two thousand fourteen--two thousand fifteen state fiscal year
and entitled "BT141-5" divided by (b) the absolute value of the amount
set forth for such school district as "GAP ELIMINATION ADJUSTMENT" under
the heading "2011-12 ESTIMATED AIDS" in the school aid computer listing
produced by the commissioner in support to the executive budget request
submitted for the two thousand eleven--two thousand twelve state fiscal
year and entitled "BT111-2" is less than sixty percent (0.60), the
product of one hundred and forty-three dollars ($143.00) multiplied by
the base year public school district enrollment as computed pursuant to
subparagraph two of paragraph n of subdivision one of this section; and
(C) for a school district other than a city school district of a city
having a population in excess of one million for which the quotient of
(a) the positive difference, if any, of the limited English proficient
count for the base year minus the limited English proficient count for
the two thousand eight--two thousand nine school year divided by (b) the
limited English proficient count for the two thousand eight--two
thousand nine school year is greater than five percent (0.05), the
product of one thousand five hundred dollars ($1,500) multiplied by the
positive difference, if any of the limited English proficient count for
the base year minus the limited English proficient count for the two
thousand eight--two thousand nine school year multiplied by such
districts extraordinary needs percent as computed pursuant to paragraph
w of subdivision one of this section; and
(D) for a school district for which the quotient of the number of
persons aged five to seventeen within the school district, based on the
most recent decennial census as tabulated by the National Center on
Education Statistics, who were enrolled in public schools and whose
families had incomes below the poverty level, divided by the total
number of person aged five to seventeen within the school district,
based on such decennial census, who were enrolled in public schools,
computed to four decimals without rounding is greater than eighteen
percent (0.18), the product of four hundred and ninety-five dollars
($495) multiplied by the positive difference, if any of the base year
public school district enrollment as computed pursuant to subparagraph
two of paragraph n of subdivision one of this section minus the two
thousand ten--two thousand eleven public school district enrollment, as
computed pursuant to subparagraph two of paragraph n of subdivision one
of this section; and
(E) for a school district for which (1) the quotient of the two
thousand thirteen--two thousand fourteen gap elimination adjustment
divided by the total general fund expenditures for such district for the
base year exceeds five percent (0.05), the product of ninety dollars
($90.00) multiplied by the base year public school district enrollment,
as computed pursuant to paragraph n of subdivision one of this section;
and
(F) for school districts for which the quotient of non public school
district enrollment divided by the sum of the non public school district
enrollment and the base year public school district enrollment as
computed pursuant to subparagraph two of paragraph n of subdivision one
of this section is greater than twenty-five hundredths (0.25), the
product of (1) the quotient of non public school district enrollment
divided by the sum of the non public school district enrollment and the
base year public school district enrollment as computed pursuant to
subparagraph two of paragraph n of subdivision one of this section
multiplied by (2) the extraordinary needs percent as computed pursuant
to paragraph w of subdivision one of this section multiplied by (3) the
base year public school district enrollment as computed pursuant to
subparagraph two of paragraph n of subdivision one of this section
multiplied by (4) three hundred and fifty dollars ($350.00); and
(G) for school districts that: (1) were designated as average need
pursuant to clause (c) of subparagraph two of paragraph c of subdivision
six of this section for the school aid computer listing produced by the
commissioner in support of the enacted budget for the two thousand
seven--two thousand eight school year and entitled "SA0708" and (2) a
combined wealth ratio computed pursuant to subparagraph one of paragraph
c of subdivision three of this section of less than one (1.0) or for a
school district designated as high need urban-suburban pursuant to
clause (c) of subparagraph two of paragraph c of subdivision six of this
section for the school aid computer listing produced by the commissioner
in support of the enacted budget for the two thousand seven--two
thousand eight school year and entitled "SA0708", the product of
fifty-one dollars ($51.00) multiplied by the base year public school
district enrollment as computed pursuant to subparagraph two of
paragraph n of subdivision one of this section; and
(H) for a school district designated as rural high need pursuant to
clause (c) of subparagraph two of paragraph c of subdivision six of this
section for the school aid computer listing produced by the commissioner
in support of the enacted budget for the two thousand seven--two
thousand eight school year and entitled "SA0708", the product of two
hundred dollars ($200.00) multiplied by the base year public school
district enrollment as computed pursuant to subparagraph two of
paragraph n of subdivision one of this section; and
(I) for school districts that were designated as small city school
districts or central school districts whose boundaries include a portion
of a small city for the school aid computer listing produced by the
commissioner in support of the enacted budget for the two thousand
fourteen--two thousand fifteen school year and entitled "SA1415" the
product of twenty-five dollars ($25.00) multiplied by the base year
public school district enrollment as computed pursuant to subparagraph
two of paragraph n of subdivision one of this section and for school
districts for which the quotient, computed to two decimals without
rounding, of the public school enrollment of the school district on the
date enrollment was counted in accordance with this subdivision for the
base year divided by the square miles of the district, as determined by
the commissioner is less than two hundred and fifty (250), the product
of sixteen dollars ($16.00) multiplied by the base year public school
district enrollment as computed pursuant to subparagraph two of
paragraph n of subdivision one of this section; and
(J) For a district for which (1) the quotient, computed to two
decimals without rounding, of the public school enrollment of the school
district on the date enrollment was counted in accordance with this
subdivision for the base year divided by the square miles of the
district, as determined by the commissioner is greater than eight
hundred (800) and (2) the tax effort ratio, as defined in subdivision
sixteen of this section is greater than four and (3) the base year
public school district enrollment as computed pursuant to subparagraph
two of paragraph n of subdivision one of this section is greater than
the two thousand ten--two thousand eleven public school district
enrollment as computed pursuant to subparagraph two of paragraph n of
subdivision one of this section, the product of two hundred and fifty
dollars ($250.00) multiplied by the base year public school district
enrollment as computed pursuant to subparagraph two of paragraph n of
subdivision one of this section, provided that such amount shall not
exceed one million dollars ($1,000,000); and
(K) For school districts that were: (1) designated as low or average
need pursuant to clause (c) of subparagraph two of paragraph c of
subdivision six of this section for the school aid computer listing
produced by the commissioner in support of the enacted budget for the
two thousand seven--two thousand eight school year and entitled
"SA0708", or in the case of a reorganized district that had a
predecessor district that was so designated and (2) designated as high
need pursuant to the regulations of the commissioner in the most
recently available study included in the school aid computer listing
produced by the commissioner in support of the enacted budget for the
two thousand thirteen--two thousand fourteen state fiscal year and
entitled "SA131-4" known as the 2008 need resource capacity category
code, the product of (a) the positive difference, if any, of the
absolute value of the amount set forth for such school district as "GAP
ELIMINATION ADJUSTMENT" under the heading "2011-12 ESTIMATED AIDS" in
the school aid computer listing produced by the commissioner in support
of the executive budget request submitted for the two thousand
eleven--two thousand twelve state fiscal year and entitled "BT111-2"
minus the product of six and eight tenths percent (0.068) multiplied by
the total general fund expenditures of such district for the two
thousand ten--two thousand eleven school year, multiplied by (b)
fifty-five hundredths (0.55); and
(L) the amount set forth for such school district as "GEA RESTORATION"
under the heading "2014-15 ESTIMATED AIDS" in the school aid computer
listing produced by the commissioner in support of the executive budget
request submitted for the two thousand fourteen--two thousand fifteen
state fiscal year and entitled "BT141-5".
Provided further, notwithstanding any provision of this paragraph to
the contrary, that a district's gap elimination adjustment restoration
for the two thousand fourteen--two thousand fifteen school year shall
not exceed the product of seventy percent (0.70) and the gap elimination
adjustment for the base year for the district.
g. The gap elimination adjustment restoration amount for the two
thousand fifteen--two thousand sixteen school year for a school district
shall be computed based on data on file with the commissioner and in the
database used by the commissioner to produce an updated electronic data
file in support of the enacted budget for the two thousand fifteen--two
thousand sixteen state fiscal year and entitled "SA151-6" and shall
equal the sum of tiers one through four plus the sum of minimums A, B,
and C.
(i) "Tier one" shall equal the product of thirty dollars ($30.00)
multiplied by the extraordinary needs count computed pursuant to
paragraph s of subdivision one of this section multiplied by the
concentration factor, where the concentration factor shall be the sum of
one plus the quotient arrived at when dividing (1) the difference of the
extraordinary needs percent computed pursuant to paragraph w of
subdivision one of this section less four-tenths (0.4) divided by (2)
nine hundred two thousandths (0.902), provided, however, that such
concentration factor shall not be less than one.
(ii) "Tier two" shall be the product, for districts with a change in
enrollment of greater than two percent, of six hundred dollars
($600.00), and for all other districts with a change in enrollment
greater than zero but less than two percent, five hundred dollars
($500.00) multiplied by the change in enrollment, where the change in
enrollment shall be the positive difference, if any, of the base year
public school district enrollment as computed pursuant to subparagraph
two of paragraph n of subdivision one of this section for the base year
less public school district enrollment for the two thousand
thirteen--two thousand fourteen school year.
(iii) "Tier three" shall be the product of twenty-two dollars and
fifty cents ($22.50) multiplied by the free and reduced price lunch
percent computed pursuant to paragraph p of subdivision one of this
section multiplied by the base year public school district enrollment as
computed pursuant to subparagraph two of paragraph n of subdivision one
of this section for the base year.
(iv) "Tier four" shall be the product of three hundred dollars
($300.00) multiplied by the limited English proficient count computed
pursuant to paragraph o of subdivision one of this section multiplied by
the extraordinary needs percent computed pursuant to paragraph w of
subdivision one of this section multiplied by the sum of one and the LEP
growth percent, where the LEP growth percent shall be the quotient
arrived at by dividing the positive difference, if any, of the limited
English proficient count for the base year less such count for the year
prior to the base year divided by such count for the year prior to the
base year.
(v) "Minimum A" shall be the minimum A percent multiplied by the gap
elimination adjustment for the base year, where the minimum A percent
shall be the greater of (1) for a city school district of a city having
a population of one million or more twenty-nine and forty-five
hundredths percent (0.2945), or (2) for a city school district of a city
having a population of one hundred twenty-five thousand or more but less
than one million and a combined wealth ratio of less than five-tenths
(0.5) eighty percent (0.80), or (3) for all other districts with a
combined wealth ratio less than one and eight-tenths (1.8) thirty-five
and six-tenths percent (0.356), or (4) for all other districts thirty
percent (0.30).
(vi) "Minimum B" shall be for districts designated as average need
pursuant to clause (c) of subparagraph two of paragraph c of subdivision
six of this section for the school aid computer listing produced by the
commissioner in support of the enacted budget for the two thousand
seven--two thousand eight school year and entitled "SA0708" and with a
combined wealth ratio of less than seventy-eight hundredths (0.78),
twenty-six and fifteen hundredths percent (0.2615) multiplied by the gap
elimination adjustment for the base year.
(vii) "Minimum C" shall be for districts designated as high need
pursuant to clause (c) of subparagraph two of paragraph c of subdivision
six of this section for the school aid computer listing produced by the
commissioner in support of the enacted budget for the two thousand
seven--two thousand eight school year and entitled "SA0708", other than
those city school districts of a city having a population of one hundred
twenty-five thousand or more, forty-three percent (0.43) multiplied by
the gap elimination adjustment for the base year.
(viii) Provided however, that no GEA restoration shall be more than
the product of ninety-eight percent (0.98) multiplied by the gap
elimination adjustment for the base year.
h. The gap elimination adjustment for the two thousand sixteen--two
thousand seventeen school year and thereafter shall equal zero.
18. Allocable growth amount apportionment. Such amount shall be
apportioned for a school year pursuant to a chapter of the laws of New
York enacted for the state fiscal year in which such school year
commences, and shall be allocated to purposes including but not limited
to competitive grant awards made pursuant to subdivisions five and six
of section thirty-six hundred forty-one of this article, the foundation
aid phase-in amount or other foundation aid increase allocated pursuant
to subdivision four of this section and the gap elimination adjustment
restoration amount apportioned pursuant to subdivision seventeen of this
section. In the event that a chapter of the laws of New York enacted for
the state fiscal year in which such school year commences is not
enacted, the allocations in support of subdivisions five and six of
section thirty-six hundred forty-one of this article shall equal the
allocations in support of such awards in the base year, and the
apportionments pursuant to subdivisions four and seventeen of this
section for the current year shall equal the apportionments for such
subdivisions four and seventeen for the base year.
19. Pandemic adjustment. a. Notwithstanding any other provision of law
to the contrary, the commissioner shall reduce payments due to each
district for the two thousand twenty--two thousand twenty-one school
year pursuant to section thirty-six hundred nine-a of this part by an
amount equal to the pandemic adjustment computed for such district, and
provided further that an amount equal to the amount of such deduction
shall be deemed to have been paid to the district pursuant to this
section for the school year in which such deduction is made. The
commissioner shall compute such pandemic adjustment in each electronic
data file produced pursuant to subdivision twenty-one of section three
hundred five of this chapter, based on the following information: (i)
ninety-nine and one-half percent of the funds from the elementary and
secondary emergency relief fund that are available for school districts
pursuant to the Coronavirus Aid, Relief, and Economic Security Act of
2020, and (ii) the governor's emergency relief fund pursuant to such
act, provided that a schedule of such amounts shall be approved by the
director of the budget, and provided further the commissioner shall
provide a schedule of such pandemic adjustment to the state comptroller,
the director of the budget, the chair of the senate finance committee,
and the chair of the assembly ways and means committee.
b. Notwithstanding any inconsistent provision of law to the contrary,
where additional federal and state revenues are apportioned to school
districts with a pandemic adjustment reduction pursuant to this
subdivision, such additional federal and state revenues shall be
apportioned to such school district in an amount equal to the pandemic
adjustment as computed herein, unless otherwise specified by federal
law.
c. The positive value of the pandemic adjustment payment reduction
shall not exceed the sum of moneys apportioned pursuant to sections
seven hundred one, seven hundred eleven, seven hundred fifty-one, seven
hundred fifty-three, thirty-six hundred nine-a, thirty-six hundred
nine-b, thirty-six hundred nine-d, thirty-six hundred nine-f, and
thirty-six hundred nine-h for the two thousand twenty--two thousand
twenty-one school year for any school district.
20. Shared services aid for school districts which are not components
of a board of cooperative educational services supervisory district,
including large city school districts. Commencing with aid payable in
the nineteen hundred ninety-eight--ninety-nine school year, school
districts which are not components of a board of cooperative educational
services supervisory district, including city school districts of those
cities having populations in excess of one hundred twenty-five thousand
inhabitants that participate in, or provide, shared services for the
purpose of instructional support service as authorized by subdivision
eight-c of section nineteen hundred fifty of this chapter shall be
eligible for an additional apportionment in accordance with the
provisions of this paragraph. Within the amount appropriated for such
purpose, such districts shall be entitled to an additional apportionment
for their expenses incurred in the base year from their participation in
or provision of such shared services, in an amount equal to the amount
that would be payable for such expenses if the services were aidable
shared services under subdivision five of section nineteen hundred fifty
of this chapter; provided that in computing such aid for such city
school districts the tax rate shall be determined in the manner
prescribed in subparagraph seven of paragraph a of subdivision
thirty-one-a of this section. Such apportionment shall be paid in
accordance with section thirty-six hundred nine-a of this chapter. In
the event the appropriation for purposes of this subdivision in any year
is insufficient to pay all claims received pursuant to this subdivision,
the commissioner shall determine the percentage of the total claims
submitted that is represented by each district's claim on file with the
commissioner at the time of creation of each data file or fiscal report
required by subdivision twenty-one of section three hundred five of this
chapter and shall pay such claims based on such prorated basis among all
districts filing such claims until the appropriation is exhausted,
provided that such prorated apportionment computed and payable as of
September one of the school year immediately following the school year
for which such aid is claimed shall be deemed final and not subject to
change. For aid payable in the nineteen hundred
ninety-eight--ninety-nine school year, the aid payable pursuant to this
subdivision shall not exceed three million, five hundred thousand
dollars ($3,500,000); for the nineteen hundred ninety-nine--two thousand
school year the aid payable pursuant to this subdivision shall not
exceed ten million dollars ($10,000,000); for the two thousand--two
thousand one school year the aid payable pursuant to this subdivision
shall not exceed fifteen million dollars ($15,000,000); and for the two
thousand one--two thousand two school year and thereafter the aid
payable pursuant to this subdivision shall not exceed twenty-five
million dollars ($25,000,000).
26-a. Aid for instructional computer technology expenses. a.
Commencing with aid payable in the nineteen hundred
ninety-eight--ninety-nine school year, the commissioner is hereby
authorized to apportion to any school district aid pursuant to this
subdivision for its approved expenditures, in excess of base year aid
received pursuant to subdivision twenty-six of this section, for the
purchase, lease-purchase and/or installation of instructional computer
technology equipment, including original purchase, lease-purchase and/or
installation of hardware and vendor-installed software for deployment in
classrooms or school libraries; or for the costs of an extended
maintenance contract for instructional computer technology equipment or
network systems for a term not to exceed the applicable period of
probable usefulness, to the extent such costs would be allowable under a
state contract; provided, however, no expenses eligible for aid pursuant
to subdivision six of this section shall be aidable pursuant to this
subdivision, and provided further, no expenses aided pursuant to this
subdivision shall be eligible for aid pursuant to subdivision twenty-six
of this section or section nineteen hundred fifty of this chapter.
b. Aid pursuant to this subdivision shall equal the product of the
district's instructional computer technology aid ratio and approved base
year expenditures for capital outlays and/or current year expenditures
for debt service and/or current year expenditures for lease purchase for
acquisition and installation of instructional computer technology
equipment. Notwithstanding any other provision of law to the contrary,
debt service expenses or obligations due under a lease-purchase
agreement executed in a prior year for instructional computer technology
equipment pursuant to this subdivision shall be ordinary contingent
expenses.
c. The district's instructional computer technology aid ratio shall be
the greater of (i) the district's building aid ratio selected for use in
the current year pursuant to clause (b) of subparagraph two of paragraph
c of subdivision six of this section; or (ii) the district's millage
ratio equal to one minus the quotient expressed as a decimal to three
places without rounding of eight mills divided by the tax rate of the
local district computed upon the actual valuation of taxable property,
as determined pursuant to subdivision one of this section, expressed in
mills to the nearest tenth as determined by the commissioner, provided,
however, that for a city school district in a city having a population
in excess of one hundred twenty-five thousand inhabitants the tax rate
shall be computed in the manner prescribed in subparagraph seven of
paragraph a of subdivision thirty-one-a of this section, and provided
that for a school district which is included within a central high
school district or for a central high school district, such millage
ratio shall equal one minus the quotient expressed as a decimal to three
places without rounding of three mills divided by the tax rates,
expressed in mills to the nearest tenth, of such districts, as
determined by the commissioner; or (iii) thirty-six hundredths. For the
purposes of this paragraph, the tax rate for the central high school
district shall be the amount of tax raised by the common and union free
school districts included within the central high school district for
the support of the central high school district divided by the actual
valuation of the central high school district. The tax rate for each
common or union free school district shall be the amount raised for the
support of such common or union free school district, exclusive of the
amount raised for the central high school district, divided by such
actual valuation of such common or union free school district.
d. To be eligible for aid pursuant to this subdivision, school
districts shall develop and maintain a plan for the use of the
instructional computer technology equipment funded pursuant this
section, which shall be in a form prescribed by the commissioner and
shall include but shall not be limited to provision for maintenance and
repair of equipment and the provision of staff development in the use of
such technology. In addition, such plan may provide for the district's
participation in the universal service discount program pursuant to the
federal telecommunications act of nineteen hundred ninety-six, and the
district's participation in the federal technology literacy challenge
program, where such federal technology programs are available. In
prescribing the format for such plans, the commissioner shall assure
that to the extent possible, districts will be able to develop a single
plan that meets the requirements of this subdivision and such federal
technology programs. In addition, funds apportioned pursuant to this
subdivision shall be used in a manner consistent with the district's
long-range facilities plan and building-level, district-wide, and where
applicable, regional instructional and technology plans.
e. Expenses for instructional computer technology equipment and
software provided through a board of cooperative educational services
pursuant to a multi-year contract entered pursuant to section nineteen
hundred fifty of this chapter shall continue to be aided under
subdivision five of section nineteen hundred fifty of this chapter for
the duration of such contract, and shall be paid in accordance with
applicable provisions of section nineteen hundred fifty of this chapter
and section thirty-six hundred nine-d of this article.
f. In the event the appropriation for purposes of this subdivision in
any year is insufficient to pay all claims received pursuant to this
subdivision, the commissioner shall determine the percentage of the
total claims submitted that is represented by each district's claim on
file with the commissioner at the time of creation of each data file or
fiscal report required by subdivision twenty-one of section three
hundred five of this chapter and shall pay such claims based on such
prorated basis among all districts filing such claims until the
appropriation is exhausted, provided that such prorated apportionment
computed and payable as of September one of the school year immediately
following the school year for which such aid is claimed shall be deemed
final and not subject to change. For aid payable in the nineteen hundred
ninety-eight--ninety-nine school year, the aid payable pursuant to this
subdivision shall not exceed nine million dollars ($9,000,000); for the
nineteen hundred ninety-nine--two thousand school year the aid payable
pursuant to this subdivision shall not exceed twenty-five million
dollars ($25,000,000); for the two thousand--two thousand one school
year the aid payable pursuant to this subdivision shall not exceed
fifty-seven million dollars ($57,000,000); and for the two thousand
one--two thousand two school year and thereafter the aid payable
pursuant to this subdivision shall not exceed ninety-one million dollars
($91,000,000).
41. Transitional aid for charter school payments. In addition to any
other apportionment under this section, for the two thousand seven--two
thousand eight school year and thereafter, a school district other than
a city school district in a city having a population of one million or
more shall be eligible for an apportionment in an amount equal to the
sum of
(a) the product of (i) the product of eighty percent multiplied by the
charter school basic tuition computed for such school district for the
base year pursuant to section twenty-eight hundred fifty-six of this
chapter, multiplied by (ii) the positive difference, if any, of the
number of resident pupils enrolled in the charter school in the base
year less the number of resident pupils enrolled in a charter school in
the year prior to the base year, provided, however, that a school
district shall be eligible for an apportionment pursuant to this
paragraph only if the number of its resident pupils enrolled in charter
schools in the base year exceeds two percent of the total resident
public school district enrollment of such school district in the base
year or the total general fund payments made by such district to charter
schools in the base year for resident pupils enrolled in charter schools
exceeds two percent of total general fund expenditures of such district
in the base year, plus
(b) the product of (i) the product of sixty percent multiplied by the
charter school basic tuition computed for such school district for the
base year pursuant to section twenty-eight hundred fifty-six of this
chapter, multiplied by (ii) the positive difference, if any, of the
number of resident pupils enrolled in the charter school in the year
prior to the base year less the number of resident pupils enrolled in a
charter school in the year two years prior to the base year, provided,
however, that a school district shall be eligible for an apportionment
pursuant to this paragraph only if the number of its resident pupils
enrolled in charter schools in the year prior to the base year exceeds
two percent of the total resident public school district enrollment of
such school district in the year prior to the base year or the total
general fund payments made by such district to charter schools in the
year prior to the base year for resident pupils enrolled in charter
schools exceeds two percent of the total general fund expenditures of
such district in the year prior to the base year, plus
(c) the product of (i) the product of forty percent multiplied by the
charter school basic tuition computed for such school district for the
base year pursuant to section twenty-eight hundred fifty-six of this
chapter, multiplied by (ii) the positive difference, if any, of the
number of resident pupils enrolled in the charter school in the year two
years prior to the base year less the number of resident pupils enrolled
in a charter school in the year three years prior to the base year,
provided, however, that a school district shall be eligible for an
apportionment pursuant to this paragraph only if the number of its
resident pupils enrolled in charter schools in the year two years prior
to the base year exceeds two percent of the total resident public school
district enrollment of such school district in the year two years prior
to the base year or the total general fund payments made by such
district to charter schools in the year two years prior to the base year
for resident pupils enrolled in charter schools exceeds two percent of
the total general fund expenditures of such district in the year two
years prior to the base year.
(d) For purposes of this subdivision the number of pupils enrolled in
a charter school shall not include pupils enrolled in a charter school
for which the charter was approved by a charter entity contained in
paragraph a of subdivision three of section twenty-eight hundred
fifty-one of this chapter.
Structure New York Laws
Title 5 - Taxation and Financial Administration
Article 73 - Apportionment of Public Moneys
3601 - When Apportioned and How Applied.
3602 - Apportionment of Public Moneys to School Districts Employing Eight or More Teachers.
3602-B - Apportionment of Moneys to School Districts Employing Fewer Than Eight Teachers.
3602-D - Work-Prep Education Program.
3602-E - Universal Prekindergarten Program.
3602-EE - Statewide Universal Full-Day Pre-Kindergarten Program.
3604 - Conditions Under Which Districts Are Entitled to Apportionment.
3606 - Nonresident Academic Attendance; Manner of Certifying and Paying Apportionment.
3607 - Manner of Payment of Moneys Apportioned.
3608 - Certificate of Apportionment by Commissioner of Education.
3609-A - Moneys Apportioned, When and How Payable Commencing July First, Two Thousand Seven.
3609-B - Moneys Apportioned for Students With Disabilities, When and How Payable.
3610 - Apportionment for Apprenticeship Training.
3611 - Racial and Cultural Awareness Fund.
3612 - Teachers of Tomorrow Teacher Recruitment and Retention Program.
3613 - School District Reorganizations and Real Property Tax Rates.