§ 4405. Computing financial responsibility for special educational\nservices for certain children with disabilities. 1. Maintenance for\nchildren with disabilities in residential schools under the provisions\nof this article or state schools under the provisions of articles\neighty-seven and eighty-eight of this chapter.\n a. Maintenance for a student with a disability placed in a residential\nschool under the provisions of this article shall be a charge upon the\nsocial services district wherein such child resides at the time of the\ncommencement of the school year for which aid is to be paid. Financial\nresponsibility for the maintenance of a student with a disability placed\nin a state school under the provisions of articles eighty-seven and\neighty-eight of this chapter shall be in accordance with the provisions\nof such articles.\n c. Expenditures made by a social services district for the maintenance\nof a child with a disability placed in a residential school under the\nprovisions of this article, including a child with a disability placed\nby a school district committee on special education pursuant to this\narticle in a special act school district, or a state school subject to\nthe provisions of articles eighty-seven and eighty-eight of this\nchapter, shall be subject to reimbursement by the child's school\ndistrict of residence pursuant to the provisions of subdivision ten of\nsection one hundred fifty-three of the social services law. The amount\nof such reimbursement shall be a charge upon such school district of\nresidence.\n 2. Transportation expense. The transportation expense of each child\nwith a disability shall be aidable in accordance with subdivision seven\nof section thirty-six hundred two of this chapter; provided, however,\nthat for the school year commencing July first, nineteen hundred\nseventy-six, school districts shall be apportioned ninety per centum of\nthe estimated amount of its approved costs of such year for the\ntransportation of children with disabilities whose transportation was\nformerly provided under a family court order and is now a charge upon\nthe school district, subject to the adjustment of any errors after the\nactual costs are ascertained.\n 3. Computing state financial responsibility for operating expenses for\ncertain children with disabilities.\n a. In addition to any other apportionments under the provisions of\nthis chapter, there shall be apportioned to each applicable school\ndistrict for each child with a disability in attendance in a state\nschool under the provisions of paragraph d of subdivision two of section\nforty-four hundred one of this article or an approved program under the\nprovisions of paragraphs e, f, g, h, i and l of such subdivision two,\nthe product of such attendance, computed in accordance with regulations\nof the commissioner, and the excess cost aid: an amount computed by\nmultiplying the excess cost, as defined in subdivision six of section\nforty-four hundred one of this article by the excess cost aid ratio\ndefined in subdivision seven of this section.\n b. In addition to the apportionment provided to a school district\npursuant to paragraph a of this subdivision for the attendance of a\nchild with a disability in a state school under the provisions of\nparagraph d of subdivision two of section forty-four hundred one of this\narticle, for each such child in attendance in such school prior to July\nfirst, nineteen hundred ninety, there shall be apportioned an additional\namount. Such amount shall equal the product of the taper aidable cost\nmultiplied by the taper aid ratio. The taper aidable cost shall equal\nthe positive remainder resulting when (i) the apportionment attributable\nto such child pursuant to paragraph a of this subdivision is subtracted\nfrom (ii) the product of such child's attendance and the tuition for the\nstate school such child attends. The taper aid ratio shall equal the\nquotient, computed to three decimals without r
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