New York Education Code § 2601-A

Procedures for adoption of school budgets in small city school districts
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§ 2601-a. Procedures for adoption of school budgets in small city\nschool districts. 1. The board of education of each city school district\nsubject to this article shall provide for the submission of a budget for\napproval of the voters pursuant to the provisions of this section and in\naccordance with the requirements set forth in section two thousand\ntwenty-three-a of this title.\n  2. The board of education shall conduct all annual and special school\ndistrict meetings for the purpose of adopting a school district budget\nin the same manner as a union free school district in accordance with\nthe provisions of article forty-one of this title, except as otherwise\nprovided by this section. The annual meeting and election of each such\ncity school district shall be held on the third Tuesday of May in each\nyear, provided, however that such annual meeting and election shall be\nheld on the second Tuesday in May if the commissioner at the request of\na local school board certifies no later than March first that such\nelection would conflict with religious observances, and any school\nbudget revote shall be held on the date and in the same manner specified\nin subdivision three of section two thousand seven of this title. The\nprovisions of this article, and where applicable subdivision nine-a of\nsection twenty-five hundred two of this title, governing the\nqualification and registration of voters, and procedures for the\nnomination and election of members of the board of education shall\ncontinue to apply, and shall govern the qualification and registration\nof voters and voting procedures with respect to the adoption of a school\ndistrict budget.\n  3. The board of education shall prepare a proposed school district\nbudget for the ensuing year in accordance with the provisions of section\nseventeen hundred sixteen of this chapter, including all provisions\nrelating to required notices and appendices to the statement of\nexpenditures. No board of education shall incur a school district\nliability except as authorized by the provisions of section seventeen\nhundred eighteen of this chapter. 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 board of education, the office of\nthe superintendent of schools, general administration, the school\nbusiness office, consulting costs not directly related to direct student\nservices and programs, planning and all other administrative activities.\nThe program component shall include, but need not be limited to, all\nprogram expenditures of the school district, including the salaries and\nbenefits of teachers and any school administrators or supervisors who\nspend a majority of their time performing teaching duties, and all\ntransportation operating expenses. The capital component shall include,\nbut need not be limited to, all transportation capital, debt service,\nand lease expenditures; costs resulting from judgments in tax certiorari\nproceedings or the payment of awards from court judgments,\nadministrative orders or settled or compromised claims; and all\nfacilities costs of the school district, including facilities lease\nexpenditures, the annual debt service and total debt for all facilities\nfinanced by bonds and notes of the school district, and the costs of\nconstructio

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