2019 New York Laws
EDN - Education
Title 2 - School District Organization
Article 41 - District Meetings
Part 1 - General Provisions
2023 - Levy of Tax for Certain Purposes Without Vote; Contingency Budget.

§  2023.  Levy  of  tax for certain purposes without vote; contingency
  budget. 1. If the qualified voters shall neglect or refuse to  vote  the
  sum  estimated  necessary for teachers' salaries, after applying thereto
  the public school moneys, and other moneys received or  to  be  received
  for  that  purpose,  or  if they shall neglect or refuse to vote the sum
  estimated necessary for  ordinary  contingent  expenses,  including  the
  purchase  of  library books and other instructional materials associated
  with a library and expenses incurred for  interschool  athletics,  field
  trips   and  other  extracurricular  activities  and  the  expenses  for
  cafeteria or restaurant services, the sole trustee, board  of  trustees,
  or  board  of  education shall adopt a contingency budget including such
  expenses and shall levy a tax, subject to the restrictions as set  forth
  in subdivision four of this section and subdivision eight of section two
  thousand twenty-three-a of this part, for the same, in like manner as if
  the  same  had  been  voted  by  the  qualified  voters,  subject to the
  limitations contained in subdivisions three and four of this section.
2. Notwithstanding the defeat of a  school  budget,  school  districts
  shall  continue  to  transport  students  to and from the regular school
  program in accordance with the mileage limitations previously adopted by
  the qualified voters of the school district. Such mileage  limits  shall
  change  only  when amended by a special proposition passed by a majority
  of the qualified voters of the  school  district.  In  cases  where  the
  school  budget  is  defeated  by  such  qualified  voters  of the school
  district, appropriations for transportation  costs  for  purposes  other
  than  for  transportation  to  and  from the regular school program, and
  transportation that would  constitute  an  ordinary  contingent  expense
  pursuant  to subdivision one of this section, shall be authorized in the
  budget only after approval by the qualified voters of the district.
3. The administrative component of  a  contingency  budget  shall  not
  comprise a greater percentage of the contingency budget exclusive of the
  capital   component   than   the   lesser  of  (1)  the  percentage  the
  administrative  component  had  comprised  in  the  prior  year   budget
  exclusive   of   the  capital  component;  or  (2)  the  percentage  the
  administrative component had comprised in  the  last  proposed  defeated
  budget exclusive of the capital component.
4.  a.  The  contingency budget shall not result in a tax levy greater
  than the tax levied for the prior school year.
b. The resolution of the trustee,  board  of  trustees,  or  board  of
  education adopting a contingency budget shall incorporate by reference a
  statement  specifying  the  projected percentage increase or decrease in
  total spending for the school  year,  and  explaining  the  reasons  for
  disregarding  any  portion of an increase in spending in formulating the
  contingency budget.
c. Notwithstanding any other provision of law  to  the  contrary,  the
  trustees  or  board  of  education  shall  not be authorized to amend or
  revise a final contingency budget where such amendment or revision would
  result in total  spending  in  excess  of  the  spending  limitation  in
  paragraph  (a)  of this subdivision; provided that the trustees or board
  of  education  shall  be  authorized  to  add  appropriations  for   the
  expenditure of gifts, grants in aid for specific purposes or for general
  use  or  insurance  proceeds  authorized  pursuant to subdivision two of
  section seventeen hundred eighteen of this chapter in addition  to  that
  which has been previously budgeted.