2006 New York Code - Estimated Expenses For Ensuing Year.

 
    §  1716.  Estimated expenses for ensuing year. 1. It shall be the duty
  of the board of education of each district  to  present  at  the  annual
  budget  hearing  a  detailed statement in writing of the amount of money
  which will be  required  for  the  ensuing  year  for  school  purposes,
  specifying  the several purposes and the amount for each. The amount for
  each purpose estimated necessary for payments to boards  of  cooperative
  educational  services  shall  be  shown  in  full,  with no deduction of
  estimated state aid. The amount of state aid provided and its percentage
  relationship to the total expenditures shall also be shown. This section
  shall not be  construed  to  prevent  the  board  from  presenting  such
  statement  at  a  budget  hearing held not less than seven nor more than
  fourteen days prior to a special meeting called  for  the  purpose,  nor
  from presenting a supplementary and amended statement or estimate at any
  time.
    2.  Such  statement  shall be completed at least seven days before the
  budget hearing at which it is to be presented and copies  thereof  shall
  be  prepared  and  made available, upon request, to residents within the
  district during the period of fourteen days  immediately  preceding  the
  annual  meeting  and  election  or special district meeting at which the
  budget vote will occur and at such meeting or hearing. The  board  shall
  also  as  a  part of the notice required by section two thousand four of
  this chapter give notice of the date,  time  and  place  of  the  budget
  hearing  and  that  a  copy  of  such  statement  may be obtained by any
  resident in the district at each schoolhouse in the  district  in  which
  school  is  maintained during certain designated hours on each day other
  than a Saturday, Sunday or holiday during the fourteen days  immediately
  preceding   such   meeting.  The  board  shall  include  notice  of  the
  availability of such statement at least once during the school  year  in
  any district-wide mailing distributed.
    3.  Commencing  with  the  proposed  budget  for  the nineteen hundred
  ninety-seven--ninety-eight school year, such proposed budget shall be in
  plain language and shall be consistent with regulations  promulgated  by
  the  commissioner  pursuant  to  subdivision twenty-six of section three
  hundred five of this chapter. Categorization of and format for  revenue,
  including   payments  in  lieu  of  taxes,  property  tax  refunds  from
  certiorari  proceedings,  expenditure,  transfer,   and   fund   balance
  information  and  changes  in  such data from the prior year and, in the
  case of a resubmitted or amended budget,  changes  in  such  information
  from the prior year submitted budget, shall be complete and accurate and
  set  forth  in such a manner as to best promote public comprehension and
  readability.
    4. Commencing with  the  proposed  budget  for  the  nineteen  hundred
  ninety-eight--ninety-nine  school  year,  such  proposed budget shall be
  presented in three components: a program component, a capital  component
  and  an administrative component which shall be separately delineated in
  accordance with regulations of the commissioner after consultation  with
  local  school  district  officials.  The  administrative component shall
  include, but need not be limited to, office and  central  administrative
  expenses,  traveling expenses and salaries and benefits of all certified
  school administrators and supervisors who spend a majority of their time
  performing  administrative  or   supervisory   duties,   any   and   all
  expenditures  associated  with  the operation of the board of education,
  the office of the superintendent of schools, general administration, the
  school business office, consulting costs not directly related to  direct
  student  services  and  programs,  planning and all other administrative
  activities. The program component shall include, but need not be limited
  to, all program expenditures  of  the  school  district,  including  the
  salaries  and  benefits  of  teachers  and  any school administrators or
  supervisors who spend a  majority  of  their  time  performing  teaching
  duties, and all transportation operating expenses. The capital component
  shall  include,  but need not be limited to, all transportation capital,
  debt  service, and lease expenditures; costs resulting from judgments in
  tax  certiorari  proceedings  or  the  payment  of  awards  from   court
  judgments,  administrative  orders or settled or compromised claims; and
  all facilities costs of the school district, including facilities  lease
  expenditures,  the annual debt service and total debt for all facilities
  financed by bonds and notes of the school district,  and  the  costs  of
  construction, acquisition, reconstruction, rehabilitation or improvement
  of  school  buildings, provided that such budget shall include a rental,
  operations and maintenance section that includes base rent costs,  total
  rent  costs, operation and maintenance charges, cost per square foot for
  each  facility  leased  by  the  school  district,  and  any   and   all
  expenditures  associated  with  custodial salaries and benefits, service
  contracts, supplies, utilities, and maintenance and  repairs  of  school
  facilities.  For  the  purposes  of  the development of a budget for the
  nineteen hundred ninety-eight--ninety-nine school  year,  the  board  of
  education   shall   separate   the   district's   program,  capital  and
  administrative costs for the nineteen hundred ninety-seven--ninety-eight
  school year in the manner as if  the  budget  for  such  year  had  been
  presented in three components.
    5.  The  board of education shall append to the statement of estimated
  expenditures a detailed statement of the total compensation to  be  paid
  to  the  superintendent  of  schools,  and  any  assistant  or associate
  superintendents of schools in  the  ensuing  school  year,  including  a
  delineation  of  the salary, annualized cost of benefits and any in-kind
  or other form of remuneration. The board shall also append a list of all
  other school administrators and supervisors, if any, whose annual salary
  will be eighty-five thousand dollars or more in the ensuing school year,
  with the title of their positions and annual salary identified; provided
  however, that the commissioner may adjust such salary level  to  reflect
  increases  in  administrative  salaries  after  June thirtieth, nineteen
  hundred ninety-eight. The board of education shall submit a copy of such
  list and statement,  in  a  form  prescribed  by  the  commissioner,  of
  compensation   to   the   commissioner  within  five  days  after  their
  preparation. The commissioner shall compile such data, together with the
  data submitted pursuant to subdivision four of section  sixteen  hundred
  eight  of this chapter, into a single statewide compilation, which shall
  be made available to the governor, the legislature, and other interested
  parties upon request.
    6. Each year, the board of education shall prepare a  school  district
  report card, pursuant to regulations of the commissioner, and shall make
  it  publicly available by transmitting it to local newspapers of general
  circulation, appending it to copies of the proposed budget made publicly
  available as required by law, making it available  for  distribution  at
  the  annual  meeting,  and otherwise disseminating it as required by the
  commissioner. Such report card shall include measures  of  the  academic
  performance  of  the  school  district, on a school by school basis, and
  measures of the fiscal performance of the district, as prescribed by the
  commissioner. Pursuant to regulations of the  commissioner,  the  report
  card  shall  also  compare  these measures to statewide averages for all
  public schools, and statewide averages for public schools of  comparable
  wealth  and  need, developed by the commissioner. Such report card shall
  include, at a minimum, any information of the school district  regarding
  pupil  performance  and expenditure per pupil required to be included in
  the annual report by the regents to the  governor  and  the  legislature
  pursuant to section two hundred fifteen-a of this chapter; and any other
  information   required   by   the  commissioner.  School  districts  (i)
  identified as having fifteen  percent  or  more  of  their  students  in
  special  education,  or  (ii)  which have fifty percent or more of their
  students  with  disabilities  in  special education programs or services
  sixty percent or more of the school day in a general education building,
  or (iii) which have  eight  percent  or  more  of  their  students  with
  disabilities in special education programs in public or private separate
  educational settings shall indicate on their school district report card
  their respective percentages as defined in this paragraph and paragraphs
  (i) and (ii) of this subdivision as compared to the statewide average.
    7.  a.  Each  year,  commencing  with  the proposed budget for the two
  thousand--two thousand one school year, the  board  of  education  shall
  prepare  a  property  tax  report  card,  pursuant to regulations of the
  commissioner, and shall make it publicly available by transmitting it to
  local newspapers of general circulation, appending it to copies  of  the
  proposed  budget  made  publicly available as required by law, making it
  available  for  distribution  at  the  annual  meeting,  and   otherwise
  disseminating it as required by the commissioner. Such report card shall
  include: (i) the amount of total spending and total estimated school tax
  levy  that  would  result  from  adoption of the proposed budget and the
  percentage increase or decrease in total spending and total  school  tax
  levy  from the school district budget for the preceding school year; and
  (ii) the projected enrollment growth for the school year for  which  the
  budget  is  prepared,  and  the percentage change in enrollment from the
  previous year; and (iii) the percentage increase in the  consumer  price
  index, as defined in paragraph c of this subdivision.
    b.  A  copy  of  the  property tax report card prepared for the annual
  district meeting shall be submitted to  the  department  in  the  manner
  prescribed  by  the  department  by  the  end  of  the business day next
  following approval of the report card by the board of education, but  no
  later  than  twenty-four days prior to the statewide uniform voting day.
  The department shall compile such data for all  school  districts  whose
  budgets  are  subject  to  a vote of the qualified voters and shall make
  such compilation available electronically at least ten days prior to the
  statewide uniform voting day.
    c. For purposes of  this  subdivision,  "percentage  increase  in  the
  consumer  price  index"  shall  mean  the percentage that represents the
  product of one hundred and 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 two places.