ยง 3602-b. Apportionment  of moneys to school districts employing fewer
  than eight teachers. 1. Notwithstanding any other provision of law, each
  school district of the state employing fewer than eight  teachers  shall
  receive its apportionment of public money payable during the school year
  commencing   July   first,   nineteen  hundred  sixty-three  and  during
  subsequent school years pursuant to the provisions of this section. Such
  apportionment shall be computed by applying the state sharing  ratio  of
  the  district  computed  in  the  same  manner  as  provided  in section
  thirty-six hundred two of this article to the approved operating expense
  of the school district for operating purposes and for transportation.
a. Approved operating expense shall be for the year prior to the  base
  year  as  defined  in section thirty-six hundred two of this article and
  shall be determined  in  the  same  manner  provided  in  such  section,
  provided,  however, that the amount so approved shall not exceed the sum
  of (1) four thousand five hundred dollars multiplied by  the  lesser  of
  the  number of full-time teachers employed during such year prior to the
  base year or seven and (2) weighted average daily attendance as  defined
  in  section  thirty-six  hundred  two  of this article for the base year
  multiplied by the sum of  sixty  dollars  plus  an  amount  computed  by
  multiplying  ninety cents by such weighted average daily attendance. Any
  such district employing three or more teachers shall be permitted to use
  the weighted average daily  attendance  averaged  over  the  three  year
  period  immediately  preceding  the  current  year as defined in section
  thirty-six hundred two of this article.
b. Approved transportation expense shall be  for  the  base  year  and
  shall  be determined in the same manner as provided in subdivision seven
  of section thirty-six hundred two of this chapter.
2. If the local revenue provided by any such school  district  in  the
  current  year,  as  defined  in  section  thirty-six hundred two of this
  article, inclusive of its local nonproperty tax receipts, is  less  than
  the  amount which could be raised by a tax at the rate specified in this
  section on  its  actual  valuation  as  defined  in  such  section,  the
  apportionment for such current year shall be reduced by the amount which
  such local revenue is less than the amount which could be raised at such
  rate.  The  rate  for  the  school year two thousand seven--two thousand
  eight and thereafter shall be the local tax factor established  pursuant
  to subdivision four of section thirty-six hundred two of this article.
* 3.   a.   In  addition  to  apportionments  calculated  pursuant  to
  subdivisions one and two of this section, each school district employing
  fewer than eight teachers defined as eligible pursuant to paragraph  one
  of  subdivision  four-a  of  section thirty-six hundred two of this part
  shall receive an additional apportionment of public money 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,  as  defined  in  subparagraph  d  of  paragraph  one  of
  subdivision  four-a of section thirty-six hundred two of this part, on a
  per pupil basis inconsistent with the federal state level maintenance of
  equity requirement.
b. The maintenance  of  equity  aid  shall  be  equal  to  the  amount
  necessary  to ensure compliance with the federal 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.
* NB Repealed September 30, 2024
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.