Section 2576. Annual estimate

1. The board of education in each city having
  a population of less than one million shall prepare annually an itemized
  estimate  for the current or ensuing fiscal year of such sum of money as
  it may deem necessary for the purposes stated  in  this  section,  after
  crediting  thereto  the  amount anticipated in the next apportionment of
  school funds from the state and the estimated amount to be received from
  all other sources. Such itemized estimate in such cities shall be  filed
  at  such  times  and  in such manner as city departments or officers are
  required to submit estimates for such departments or officers. The board
  of education in each other  city  shall  prepare  annually  an  itemized
  estimate  for the ensuing fiscal year and file the same on or before the
  first day of September.  Such  estimates  shall  be  for  the  following
  purposes:
    a. The salary of the superintendent of schools, associate, district or
  assistant  or  other superintendents, examiners, directors, supervisors,
  principals, teachers, lecturers, special instructors,  claims  auditors,
  medical  inspectors, nurses, attendance officers, clerks, custodians and
  janitors and the salary, fees or compensation  of  all  other  employees
  appointed  or  employed  by  said  board  of education. In addition, the
  expenses of personnel utilized to fulfill the  internal  audit  function
  pursuant to section twenty-one hundred sixteen-b of this chapter.
    b.  The  other necessary incidental and contingent expenses, including
  ordinary repairs to buildings  and  the  purchase  of  fuel  and  light,
  supplies, textbooks, school apparatus, books, furniture and fixtures and
  other  articles  and  service  necessary  for  the  proper  maintenance,
  operation and support of the schools, libraries and  other  educational,
  social  or  recreational  affairs and interests under its management and
  direction. The provisions of this section in regard to the  purchase  of
  light  shall  not  apply to a city having a population of one million or
  more.
    c. The remodelling or enlarging of buildings  under  its  control  and
  management,  the  construction  of  new buildings for uses authorized by
  this chapter and the furnishing and equipment thereof, the  purchase  of
  real  property for new sites, additions to present sites, playgrounds or
  recreation centers and other educational or social purposes, and to meet
  any other indebtedness or liability incurred  under  the  provisions  of
  this chapter or other statutes, or any other expenses which the board of
  education  is  authorized  to  incur.  Nothing contained in this chapter
  shall prevent the financing, in whole or in  part,  of  any  expenditure
  enumerated in this subdivision pursuant to the local finance law.
    2.  In  the  city  school districts of Syracuse, Rochester and Yonkers
  such estimate shall be filed  with  the  mayor  or  city  manager.  Such
  officer  shall  place  such  estimate  before  the board of estimate and
  apportionment or other similar body at the same time  and  in  the  same
  manner  as estimates from city departments or officers are placed before
  said board or body, and such estimate shall thereafter be subject to the
  same consideration, action and procedure as  all  other  estimates  from
  city  departments  or  officers  and  said  board  or body may increase,
  diminish or reject any item contained in said estimate, except for fixed
  charges for which the city is liable  and  subject  to  the  limitations
  provided  by  subdivision  five-b of this section. When such estimate is
  adopted, the said board or body shall file it with the common council.
    4. In the city school district of Buffalo such estimate shall be filed
  with the officer authorized to receive other  department  estimates  and
  the same acted on by such officer and by the council of such city in the
  same  manner  and  with  the  same  effect as other department estimates
  except that such actions shall be subject to the limitations provided by
  subdivision five-b of this section. The council is also  authorized,  in

  its  discretion, to include in such budget a sum for any of the purposes
  enumerated in paragraph c of subdivision one of this  section,  and  any
  further  amount for such purposes as may be authorized by a tax election
  held  in such city pursuant to the provisions of this chapter. After the
  adoption of such budget the council shall cause the amount thereof to be
  included in the tax and assessment roll of the city and the  same  shall
  be  collected  in the same manner and at the same time as other taxes of
  the city are collected, and  placed  to  the  credit  of  the  board  of
  education.
    * 5.  In  the  city  school  district  of  the  city of New York, such
  estimate shall be filed with the mayor. Actions on such estimates  shall
  be  subject  to  the  limitations provided by subdivision five-a of this
  section. The board of education shall administer all moneys appropriated
  or available for educational  purposes  in  the  city,  subject  to  the
  provisions  of  law  relating  to  the audit and payment of salaries and
  other claims by the comptroller.
    * NB Effective until June 30, 2015
    * 5. In a city which had, according to the federal census of  nineteen
  hundred  forty,  a population of one million or more such estimate shall
  be filed with the mayor. If the total amount requested in such  estimate
  shall  be  equivalent  to  or  less  than an amount equal to the average
  proportion of the  total  expense  budget  of  such  city,  as  amended,
  appropriated  for  the purposes of the city school district of such city
  in the three fiscal years of such city immediately  preceding  the  year
  for  which  said  estimate  is  filed,  the  city shall appropriate such
  amount. If the total amount contained in such estimate shall exceed  the
  amount  so  computed, such estimate shall, as to such excess, be subject
  to such consideration and such action by  the  board  of  estimate,  the
  council,  and  the  mayor  as  that  taken  upon  departmental estimates
  submitted to the mayor.  The  city  is  authorized  to  make  additional
  appropriations  for educational purposes authorized by this chapter. The
  board of education shall administer all moneys appropriated or available
  for educational purposes in the city, subject to the provisions  of  law
  relating  to  the  audit and payment of salaries and other claims by the
  comptroller.
    * NB Effective June 30, 2015
    * 5-a. a. For the purposes of this subdivision, the terms:
    (i) "city funds" shall mean funds of the city of New York derived from
  any source except funds contained within the capital  budget  and  funds
  derived  from  any federal, state or private sources over which the city
  has no discretion.
    (ii) "city amount" shall mean the total amount of expenditures  funded
  by city funds for the support of the city school district of the city of
  New  York,  not including city payments to bond or note holders for debt
  service or payments for pension benefits for employees of such district,
  as contained within the budget as adopted by the city of New York.
    (iii) "base year" shall mean the fiscal year immediately preceding the
  fiscal year for which the budget referred to  in  subparagraph  (ii)  of
  this  paragraph  is  adopted. The initial base year shall be fiscal year
  ending June thirtieth, two thousand three.
    b. The city amount shall not be less than the city amount appropriated
  in the base year as determined at the time of adoption of the budget for
  the ensuing fiscal year. Provided,  however,  in  the  event  the  total
  amount  of  city  funds relied upon to balance such budget is lower than
  the total amount of city funds appropriated in the base year, determined
  at the time of adoption of such budget, the city amount may  be  reduced
  by  up to the same percentage as the overall percentage decrease in city
  funds between the base year and the ensuing fiscal year.

    * NB Repealed June 30, 2015
    5-b. a. For the purposes of this subdivision, the terms:
    (i)  "city funds" shall mean funds of each city having a population of
  one hundred twenty-five thousand or more inhabitants and less  than  one
  million  inhabitants  derived  from  any  source  except funds contained
  within the capital budget, funds from county sales tax  revenues  shared
  with  such city, funds derived from any federal source and funds derived
  from any state or private sources over which the city has no discretion,
  as defined pursuant to regulations developed  by  the  commissioner  and
  approved by the director of the budget.
    (ii)  "city amount" shall mean the total amount of expenditures funded
  by city funds for the support of the city school district of  each  city
  having  a  population  of  one  hundred  twenty-five  thousand  or  more
  inhabitants and less than one million inhabitants,  not  including  city
  payments  to  bond  or  note  holders  for debt service payments of such
  district, as contained within the budget as adopted by such city.
    (iii) "base year" shall mean the fiscal year immediately preceding the
  fiscal year for which the budget referred to  in  subparagraph  (ii)  of
  this  paragraph  is  adopted.  The initial base year shall be the fiscal
  year ending June thirtieth, two thousand seven.
    b. The city amount shall not be less than the city amount appropriated
  in the base year determined at the time of adoption of  the  budget  for
  the  ensuing  fiscal  year,  and  shall not be less than the city amount
  expended in the base year determined as of the end of the  school  year.
  Provided,  however,  in  the event the total amount of city funds relied
  upon to balance such budget is lower than the total amount of city funds
  appropriated in the base year, as determined at the time of adoption  of
  such budget, the city amount may be reduced by up to the same percentage
  as  the  overall percentage decrease in city funds between the base year
  and the ensuing fiscal year.
    c. Upon the enactment of a city budget, for the two thousand nine--two
  thousand ten school year  budget  and  annually  thereafter,  the  chief
  executive officer of the city, as defined pursuant to subdivision five-a
  of  section 2.00 of the local finance law, shall annually certify to the
  commissioner, in a form prescribed by the commissioner upon approval  of
  the  director  of  the budget, as to the city amount in such budget, the
  city amount in the base year, and that the city amount  appropriated  in
  such budget is in compliance with paragraph b of this subdivision.
    d.  The  school  district  audit report certified to by an independent
  certified public accountant or an  independent  accountant  pursuant  to
  section  twenty-one hundred sixteen-a of this title for the two thousand
  eight--two thousand nine school  year  budget  and  annually  thereafter
  shall include a certification by the accountant, in a form prescribed by
  the  commissioner upon approval of the director of the budget, as to the
  city amount expended in the school year covered by  such  audit  report,
  the  city  amount  in  the  prior  school year, and that the city amount
  expended in  the  school  year  covered  by  such  audit  report  is  in
  compliance with paragraph b of this subdivision.
    6.  A  board  of  education  may, to meet emergencies which may arise,
  submit a special estimate in which items for extraordinary expenses  may
  be  submitted  to  meet  such emergencies. Such estimate shall contain a
  complete statement of the purposes for which the items are requested and
  the necessity therefor. The same method of procdure shall be followed in
  submitting such estimate and such estimate shall be subject to the  same
  consideration and action as is required in the submission, consideration
  and  action  upon  the  regular  annual estimate submitted by a board of
  education. The common council or other legislative  body  in  such  city

  shall  have  power  to  make  the appropriations requested by a board of
  education in such special estimate.
    7.  A  board  of  education  shall not incur a liability or an expense
  chargeable against the funds under its  control  or  the  city  for  any
  purpose  in  excess  of the amount appropriated or available therefor or
  otherwise authorized by law.
    8. In a city in which, under the statutes  in  effect  prior  to  June
  eighth, nineteen hundred seventeen, it was provided that the estimate of
  expenditures  for  the  support and maintenance of the public schools of
  the city shall not be less than a specified per capita sum, based on the
  number of pupils enrolled in the public schools of the city, the  amount
  authorized  or  required  to  be  included  in  the  estimate  of school
  expenditures as provided in this article shall not be less than the  per
  capita sum specified in such statute.
    9. In any city in which the annual estimate and budget of the board of
  education is subject to change by some other city authority, such annual
  budget shall give detailed schedules for all purposes and shall indicate
  the  entire  amount  to be expended by the board of education for school
  purposes, including the amount to be levied for debt service on  account
  of  bonds,  notes  or  certificates  of  indebtedness  issued for school
  purposes, whether the amount to be  expended  is  on  account  of  local
  revenues or to be derived from state aid. The total amount on account of
  local  revenues  and the total amount to be derived from state aid shall
  be separately indicated. In any such city having a  population  of  less
  than  one  million  the  annual  estimate  and  budget  shall  contain a
  statement of the amount of revenues over and above those  set  forth  in
  the  budget  for  the  preceding  year,  which  the  board  of education
  estimates it will receive in the current year. Any surplus  funds  shall
  at  the  close  of the fiscal year be transferred to an existing capital
  fund or appropriated by the proper authority to other school purposes.
    10. In any city with a population of  one  million  or  more,  amounts
  appropriated to effectuate the implementation of a five-year educational
  facilities  capital plan for such city shall be appropriated as a single
  item in such city's capital budget in accordance with  subdivision  four
  of section twenty-five hundred ninety-p of this chapter.