ยง 3602-f. Apportionment of moneys to school districts that result from
  the  partitioning  of territory and formation of new school districts by
  district superintendents. Notwithstanding any other provision of law  to
  the  contrary,  the  apportionment  of  public  money  payable to school
  districts resulting from the partitioning of territory and formation  of
  new  school districts pursuant to section twenty-two hundred eighteen of
  this chapter shall be computed pursuant to  section  thirty-six  hundred
  two of this article as adjusted by this section.
1.  Definitions.  As used in this section the following terms shall be
  defined as follows: a. "Combined data" shall mean any data or reports of
  factors specified in statute  or  regulation  for  the  calculation  and
  payment of any apportionment of state aid during the current school year
  pursuant  to  this  chapter  that  derive from the annual records of the
  pre-existing school district, the remaining school district or  the  new
  school  district  for any school year ending prior to the first complete
  school year commencing on or after  partitioning  of  territory  of  the
  pre-existing  school  district  and  formation  of the new and remaining
  school districts pursuant to section twenty-two hundred eighteen of this
  chapter.
b. "Partitioned data" shall mean: (i) for the new school district, the
  product of combined data multiplied by  the  quotient  of  the  resident
  public  school  district  enrollment during the current year of such new
  school district divided  by  the  sum  of  the  resident  public  school
  district  enrollment  during the current year of the new school district
  and of the remaining school district, and (ii) for the remaining  school
  district  the product of combined data multiplied by the quotient of the
  resident public school district enrollment during the  current  year  of
  such remaining school district divided by the sum of the resident public
  school  district  enrollment  during  the current year of the new school
  district and of the remaining school district.
c. "Adjusted actual valuation" shall mean the product  of  the  actual
  valuation of the pre-existing school district, as defined in paragraph c
  of  subdivision  one  of section thirty-six hundred two of this article,
  that  would  have  been  used  to  compute  aids  apportioned   to   the
  pre-existing  school district in the current school year if partitioning
  had not occurred, and the actual valuation adjustment factor.
d. "Actual valuation adjustment factor" shall mean (i) the quotient of
  the total taxable value of  the  assessment  roll  used  by  the  school
  district  claiming  an  apportionment  pursuant  to this section to levy
  taxes  in  the  first  complete  school  year  commencing  on  or  after
  partitioning  divided  by  the  applicable  equalization  rate  used  to
  apportion such tax levy, divided by  (ii)  the  sum  of  such  quotients
  computed  for  the  new  school  district  and  for the remaining school
  district. Such factor shall be computed by the director of the office of
  real property services based on reports to be submitted to the  director
  of  real  property  services  by  the  new  school  district  and by the
  remaining school district, in a format specified  by  the  director,  no
  later  than  thirty  days after the levy of taxes for the first complete
  school year commencing on or after partitioning.  The  director  of  the
  office  of  real  property services shall certify the value computed for
  the new school district and for the remaining  school  district  to  the
  commissioner  no  later  than  thirty  days  after  the  receipt of such
  reports.
e. "Adjusted income" shall mean the  product  of  the  adjusted  gross
  income  of  the pre-existing school district as set forth in paragraph k
  of subdivision one of section thirty-six hundred two  of  this  article,
  that   would   have  been  used  to  compute  aids  apportioned  to  the
  pre-existing school district in the current school year if  partitioning
  had not occurred, and the actual valuation adjustment factor.
2.  Notwithstanding  any  other  provision  of  this  chapter, for the
  purposes of computing any apportionment of state aid payable pursuant to
  this chapter to the new school  district  or  to  the  remaining  school
  district  during  the  first complete school year commencing on or after
  partitioning or any school year thereafter, the following  factors  used
  in the apportionment and payment of aid to the new school district or to
  the  remaining  school  district  shall be used in lieu of the indicated
  factors for any calculations that are based pursuant to statute on  such
  data  for  a school year ending prior to such first complete school year
  commencing on or after partitioning, except that where the  commissioner
  determines  that  more  accurate  data is available for actual valuation
  and/or income, the commissioner shall use such more accurate data:
a. Adjusted actual valuation as defined in paragraph c of  subdivision
  one  of this section in lieu of actual valuation as defined in paragraph
  c of subdivision one of section thirty-six hundred two of this article.
b. Adjusted income as defined in paragraph e  of  subdivision  one  of
  this  section in lieu of adjusted gross income as set forth in paragraph
  k of subdivision one of section thirty-six hundred two of this article.
3. Notwithstanding any  other  provision  of  this  chapter,  for  the
  purposes of computing any apportionment of state aid payable pursuant to
  this  chapter  to  the  new  school  district or to the remaining school
  district during the first complete school year commencing  on  or  after
  partitioning  or  any school year thereafter, the following factors used
  in the apportionment and payment of aid to the new school district or to
  the remaining school district shall be computed using combined data  for
  any  calculations  that are based pursuant to statute on such data for a
  school year ending prior to such first complete school  year  commencing
  on or after partitioning.
a.  Percentage  of pupils with special educational needs as defined in
  subparagraph one of paragraph e of subdivision one of section thirty-six
  hundred two of this article.
b. Expense per pupil as defined in paragraph f of subdivision  one  of
  section thirty-six hundred two of this article.
c.  Attendance  ratio  as defined in paragraph m of subdivision one of
  section thirty-six hundred two of this article.
d. Percent of eligible applicants for the free and reduced price lunch
  program as  defined  in  paragraph  p  of  subdivision  one  of  section
  thirty-six hundred two of this article.
e. Sparsity factor as set forth in subparagraph (ii) of paragraph r of
  subdivision one of section thirty-six hundred two of this article.
f. Percentage of pupils with compensatory educational needs as defined
  in  paragraph  t of subdivision one of section thirty-six hundred two of
  this article.
g. Tax effort ratio as defined in subparagraph one of paragraph  a  of
  subdivision sixteen of section thirty-six hundred two of this article.
h. Residential real property tax levy as defined in subparagraph three
  of  paragraph a of subdivision sixteen of section thirty-six hundred two
  of this article.
i. School district basic contribution as defined in subdivision  eight
  of section forty-four hundred one of this chapter.
4.  Notwithstanding  any  other  provision  of  this  chapter, for the
  purposes of computing any apportionment of state aid payable pursuant to
  this chapter to the new school  district  or  to  the  remaining  school
  district  during  the  first complete school year commencing on or after
  partitioning or any school year thereafter, the following  factors  used
  in  the  apportionment  of  aid  to  the  new  school district or to the
  remaining school district shall be computed using partitioned  data  for
  any  calculations  that are based pursuant to statute on such data for a
  school year ending prior to such first complete school  year  commencing
  on or after partitioning:
a.  Summer session pupils as defined in paragraph g of subdivision one
  of section thirty-six hundred two of this article.
b. Comprehensive operating aids base as  defined  in  paragraph  j  of
  subdivision one of section thirty-six hundred two of this article.
c.  Enrollment,  public  school  district enrollment, nonpublic school
  enrollment,  resident  public  school  district   enrollment,   resident
  nonpublic  school  district  enrollment  and  additional  public  school
  enrollment each as defined in paragraph n of subdivision one of  section
  thirty-six hundred two of this article.
d.  English  language learner pupil count as defined in paragraph o of
  subdivision one of section thirty-six hundred two of this article.
e.  Public  excess  cost  aid  base  as  defined  in  paragraph  y  of
  subdivision one of section thirty-six hundred two of this article.
f.  Extraordinary  needs  aid  base  as  defined  in  paragraph  z  of
  subdivision one of section thirty-six hundred two of this article.
g.  Resident  weighted  average  daily  attendance   as   defined   in
  subdivision two of section thirty-six hundred two of this article.
h.  Adjusted  average daily attendance as defined in subdivision two-a
  of section thirty-six hundred two of this article.
i. Total wealth pupil units as defined in subdivision two-b of section
  thirty-six hundred two of this article.
j. Approved transportation expense as defined in subdivision seven  of
  section thirty-six hundred two of this article.
k.  Total  aidable  pupil  units  as  defined  in subdivision eight of
  section thirty-six hundred two of this article.
l.  Weighted  pupils  with  handicapping  conditions  as  defined   in
  subparagraph  b  of  paragraph  one  of  subdivision nineteen of section
  thirty-six hundred two of this article.
m. Number of declassified pupils as  defined  in  paragraph  seven  of
  subdivision nineteen of section thirty-six hundred two of this article.
n.   Approved   expenses   for  instructional  computer  hardware  and
  technology equipment as defined in  subdivision  twenty-six  of  section
  thirty-six hundred two of this article.
o.  Approved expenses for instructional computer technology as defined
  in subdivision twenty-six-a of section thirty-six hundred  two  of  this
  article.
5.  In  the  event  the effective date of a reorganization pursuant to
  section twenty-two hundred eighteen of this chapter is after July  first
  in  any  school year, or for any other grant or apportionment of aid not
  referenced in  this  section,  aid  shall  be  computed  in  the  manner
  prescribed in the regulations of the commissioner.
6.  Notwithstanding any provision of section three hundred fourteen of
  this  chapter  or  paragraph  a  of  subdivision  fourteen  of   section
  thirty-six  hundred  two  of  this  article  to  the  contrary, a school
  district that  has  been  reorganized  pursuant  to  section  twenty-two
  hundred eighteen of this chapter shall be eligible for apportionments of
  building  aid  pursuant  to  subdivision  six of such section thirty-six
  hundred two of this article  and  this  section  for  the  construction,
  acquisition,  reconstruction,  rehabilitation  or  improvement of school
  buildings after a reorganization pursuant to section twenty-two  hundred
  eighteen   of  this  chapter  despite  any  inconsistency  between  such
  reorganization  and  the  state  plan  for  school  reorganization.   In
  addition,  following  the  partitioning of territory pursuant to section
  twenty-two hundred  eighteen  of  this  chapter,  the  remaining  school
  district  shall  continue  to  be  eligible  to  receive  reorganization
  incentive aid and/or reorganization incentive building aid for  a  prior
  reorganization  in  accordance  with  subdivision  fourteen  of  section
  thirty-six  hundred  two of this article, except where such partitioning
  reverses the prior reorganization for which such aid would be paid.
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.