New York Education Code § 1608

Estimated expenses for ensuing year
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§ 1608. Estimated expenses for ensuing year. 1. It shall be the duty\nof the trustees of each common school district to present at the annual\nbudget hearing a detailed statement in writing of the amount of money\nwhich will be required for the ensuing year for school purposes,\nspecifying the several purposes and the amount for each. The amount for\neach purpose estimated necessary for payments to boards of cooperative\neducational services shall be shown in full, with no deduction of\nestimated state aid. The amount of state aid provided and its percentage\nrelationship to the total expenditures shall also be shown. This section\nshall not be construed to prevent the trustees from presenting such\nstatement at a budget hearing held not less than seven nor more than\nfourteen days prior to a special meeting called for the purpose, nor\nfrom presenting a supplementary and amended statement or estimate at any\ntime.\n  2. Such statement shall be completed at least seven days before the\nbudget hearing at which it is to be presented and copies thereof shall\nbe prepared and made available, upon request and at the school district\noffices, at any public library or free association library within the\ndistrict and on the school district's internet website, if one exists,\nto residents within the district during the period of fourteen days\nimmediately preceding the annual meeting and election or special\ndistrict meeting at which the budget vote will occur and at such meeting\nor hearing. The board shall also as a part of the notice required by\nsection two thousand three of this chapter give notice of the date, time\nand place of the budget hearing and that a copy of such statement may be\nobtained by any resident in the district at each schoolhouse in the\ndistrict in which school is maintained during certain designated hours\non each day other than a Saturday, Sunday or holiday during the fourteen\ndays immediately preceding such meeting. The board shall include notice\nof the availability of such statement at least once during the school\nyear in any district-wide mailing distributed.\n  3. Commencing with the proposed budget for the nineteen hundred\nninety-seven--ninety-eight school year, such proposed budget shall be in\nplain language and shall be consistent with regulations promulgated by\nthe commissioner pursuant to subdivision twenty-six of section three\nhundred five of this chapter. Categorization of and format for revenue,\nincluding payments in lieu of taxes, property tax refunds from\ncertiorari proceedings, expenditure, transfer, and fund balance\ninformation and changes in such data from the prior year and, in the\ncase of a resubmitted or amended budget, changes in such information\nfrom the prior year's submitted budget, shall be complete and accurate\nand set forth in such a manner as to best promote public comprehension\nand readability.\n  4. Commencing with the proposed budget for the nineteen hundred\nninety-eight--ninety-nine school year, such proposed budget shall be\npresented in three components: a program component, a capital component\nand an administrative component which shall be separately delineated in\naccordance with regulations of the commissioner after consultation with\nlocal school district officials. The administrative component shall\ninclude, but need not be limited to, office and central administrative\nexpenses, traveling expenses and all compensation, salaries and benefits\nof all school administrators and supervisors, including business\nadministrators, superintendents of schools and deputy, assistant,\nassociate or other superintendents under all existing employment\ncontracts or collective bargaining agreements any and all expenditures\nassociated with the operation of the office of trustee or board of\ntrustees, the office of the superintendent of schools, general\nadministration, the school business office, consulting costs not\ndirectly related to direct student services and pr

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