Header:
NEW YORK CONSOLIDATED LAW SERVICE
EDUCATION LAW
TITLE V. TAXATION AND FINANCIAL ADMINISTRATION
ARTICLE 73. APPORTIONMENT OF PUBLIC MONEYS
PART I. GENERAL PROVISIONS
Date:
08/31/2009
Document:
§ 3602. Apportionment of public moneys to school districts employing eight or more teachers
Notwithstanding any other provisions of this chapter or any other provisions of law, each school district of the state employing eight or more teachers shall receive its apportionment of public money payable during the school year commencing July first, nineteen hundred ninety-three and during subsequent school years pursuant to the provisions of this section and in lieu of any apportionments or payments otherwise payable under any other section of this chapter except any such apportionments or payments that may be payable to such district for school lunches, for textbooks, school library materials, computer hardware or computer software, for services or programs provided by a board of cooperative educational services or by a county vocational education and extension board for such district, for the education of Indian children of a reservation under a contract with the state, by virtue of chapter six hundred thirty-five of the laws of nineteen hundred sixty-one, for school tax relief aid, or for experimental or special programs in selected school districts, including but not limited to special apportionments and grants-in-aid pursuant to section thirty-six hundred forty-one of this article.
1. Definitions. As used in this section the following terms shall be defined as follows:
a. "Current year" shall mean the school year during which the apportionment is to be paid pursuant to this section.
b. "Base year" shall mean the school year immediately preceding the current year.
c. [fig 1] "Actual valuation" shall mean the valuation of taxable real property in a school district obtained by taking the assessed valuation of taxable real property within such district as it appears upon the assessment roll of the town, city, village, or county in which such property is located, for the calendar year two years prior to the calendar year in which the base year commenced, after revision as provided by law, and dividing it by the state equalization rate as determined by the state board of equalization and assessment, for the assessment roll of such town, city, village, or county completed during such preceding calendar year. The actual valuation of a central high school district shall be the sum of such valuations of its component districts. [fig 2] Such actual valuation shall include any actual valuation equivalent of payments in lieu of taxes determined pursuant to section four hundred eighty-five of the real property tax law. "Selected actual valuation" shall mean the lesser of actual valuation calculated for aid payable in the current year or the two-year average of the actual valuation calculated for aid payable in the current year and the actual valuation calculated for aid payable in the base year.
d. "Average daily attendance" shall mean the total number of attendance days of pupils in a public school of a school district in kindergarten through grade twelve, or equivalent ungraded programs, plus the total number of instruction days for such pupils receiving homebound instruction including pupils receiving instruction through a two-way telephone communication system, divided by the number of days the district school was in session as provided in this section. [fig 1] The attendance of pupils with disabilities attending under the provisions of paragraph c of subdivision two of section forty-four hundred one of this chapter shall be added to average daily attendance.
(1) Equivalent attendance shall mean the quotient of the total number of student hours of instruction in programs in a public school of a school district or a board of cooperative educational services leading to a high school diploma or a high school equivalency diploma as defined in regulations of the commissioner for pupils under the age of twenty-one not on a regular day school register of the district, divided by one thousand. [fig 1] Average daily attendance shall include the equivalent attendance of the school district. For the purposes of secondary school weighting, such equivalent attendance shall be considered as average daily attendance in grades seven through twelve.
(2) In computing [fig 1] average daily attendance, school districts may, with the commissioner's approval, exclude attendance for those days on which school attendance was adversely affected because of an epidemic or manmade or natural disaster or act of terrorism. In computing such attendance, the school district shall: [fig 2] (i) determine the number of religious holidays which fall on a school day within a school year according to regulations established by the commissioner, such religious holidays to be duly recognized as such for purposes of this section by duly adopted resolution of the board of education; [fig 3] (ii) deduct the aggregate attendance on such religious holidays from the total aggregate attendance, by grade level; [fig 4] (iii) deduct such religious holidays from the total number of days of session, by grade level; and [fig 5] (iv) compute the average daily attendance for the school year.
e. Pupils with special educational needs.
(1) "Percentage of pupils with special educational needs" shall be based on the following tests: the third and sixth grade reading and math tests administered in spring of nineteen hundred eighty-five and the spring of nineteen hundred eighty-six. Such percentage shall be calculated as follows:
(i) determine the number of pupils tested who scored below the statewide reference point as determined by the commissioner on each test administered pursuant to this subparagraph, plus pupils, other than pupils with [fig 1] disabilities and pupils with limited English proficiency as defined by the commissioner who are exempt from taking such tests, provided, however, that a district employing eight or more teachers in such years but not operating each grade may use the percentage computed pursuant to this paragraph for the district which in such years enrolled the greatest number of pupils in such grade from such district;
(ii) divide the sum of such numbers by the number of such pupils who took each of such tests, plus pupils, other than pupils with [fig 1] disabilities and pupils with limited English proficiency as defined by the commissioner who are exempt from taking such tests, provided, however, that a district which in any of the applicable school years did not maintain a home school or employed fewer than eight teachers, and which in the base year employed eight or more teachers, may use the scores in a later test as designated by the commissioner for the purposes of this paragraph;
(iii) express the result as a percentage carried to one decimal place without rounding; and
(iv) for the purposes of the computation made pursuant to this subparagraph, pupils attending campus schools of the state university shall be included in the numbers of pupils in the district in which they reside. The percentage of such pupils in component districts shall be used in the case of central high school districts. The commissioner shall make adjustments for differences in tests and test administration in accordance to regulations adopted for such purposes.
(2) (i) For the computation of total wealth pupil units, "pupils with special educational needs" shall be computed by multiplying the percentage of pupils with special educational needs by the district's adjusted average daily attendance.
(ii) For the computation of total aidable pupils units pursuant to subdivision eight of this section for aid payable in the nineteen hundred ninety-seven--ninety-eight through the two thousand six--two thousand seven school [fig 1] years, "pupils with special educational needs" shall be the product of the percentage of pupils with special educational needs, the district's adjusted average daily attendance for the year prior to the base year, and the enrollment index.
(iii) For the computation of total aidable pupils units pursuant to paragraph e of subdivision two of this section for aid payable in the two thousand seven--two thousand eight school year and thereafter, "pupils with special educational needs" shall be the product of the percentage of pupils with special educational needs, the district's adjusted average daily attendance for the year prior to the base year, and the enrollment index.
(3) "Weighted pupils with special educational needs" shall be computed by multiplying pupils with special educational needs by twenty-five percentum, with the result rounded up to the next whole number. For the purposes of the computation of additional aidable pupil units for inclusion in total wealth pupil units, the computations made pursuant to this paragraph shall include only resident pupils.
f. "Expense per pupil" shall mean approved operating expense for the year prior to the base year divided by the sum, computed using year prior to the base year pupil counts, of the total aidable pupil units plus weighted pupils with [fig 1] disabilities, provided that for the two thousand six--two thousand seven school year and prior school years, total aidable pupil units plus weighted pupils with handicapping conditions shall be used in such computation. Expense per pupil for each borough in the city school district of the city of New York shall be the expense per pupil of the entire city school district. [fig 2]
g. "Summer session pupils" shall mean those pupils attending approved programs of instruction operated by the district during the months of July and August in accordance with the regulations promulgated by the commissioner.
h. "Adjusted gross income" shall mean the adjusted gross income of a school district for the calendar year three years prior to the calendar year in which the current year commences. The income data shall be computed in accordance with regulations adopted by the commissioner of taxation and finance based upon personal income tax returns for the calendar year three years prior to the calendar year in which the current school year commences, as reported to the commissioner by September of the base year, including the results of the permanent computerized statewide school district address match and income verification system. The adjusted gross income of the city school district of the city of New York shall be the sum of the adjusted gross income of the boroughs of the city. The adjusted gross income of a central high school district shall equal the sum of the adjusted gross income of each of its component school districts. "Selected adjusted gross income" shall mean the lesser of adjusted gross income calculated for aid payable in the current year or the two-year average of the adjusted gross income calculated for aid payable in the current year and the adjusted gross income calculated for aid payable in the base year.
i. "Weighted pupils with disabilities" shall be computed as follows:
(1) "Pupils with disabilities" shall mean pupils of school age who are identified as students with disabilities pursuant to article eighty-nine of this chapter and the regulations of the commissioner and who receive special education services or attend special education programs which meet criteria established by the commissioner, operated by a school district eligible for total foundation aid pursuant to this section or by a board of cooperative educational services, whether or not the school district is a component of such board.
(2) "Declassification pupils" shall mean pupils enrolled in a full-time regular education program, who were enrolled in a special education program in the prior year. Services to pupils shall be provided on a regular basis and may include, but not be limited to psychological, social work, speech and language services and noncareer counseling services provided by qualified professional personnel as defined in regulations of the commissioner. Services for teachers of such pupils may include the assistance of teacher aides or consultation with appropriate personnel. When a committee on special education determines that a pupil no longer needs special education services and is ready for a full-time regular education program, such committee shall identify and recommend the appropriate declassification support services for the first year in the regular education program.
(3) "Weighted pupils with disabilities" shall mean the attendance, as defined in the regulations of the commissioner, of pupils with disabilities who have been determined by a school district committee on special education to require any of the following types and levels of programs or services specified in this subparagraph, and who receive such programs and services from the school district of attendance during the base year, multiplied by a special services weighting determined as follows:
(i) for placement for sixty per centum or more of the school day in a special class, or home or hospital instruction for a period of more than sixty days, or special services or programs for more than sixty per centum of the school day, the special services weighting shall be one hundred seventy percent;
(ii) for placement for twenty per centum or more of the school week in a resource room or special services or programs including related services required for twenty per centum or more of the school week, or in the case of pupils in grades seven through twelve or a multi-level middle school program as defined by the commissioner or in the case of pupils in grades four through six in an elementary school operating on a period basis, the equivalent of five periods per week, but not less than the equivalent of one hundred eighty minutes in a resource room or in other special services or programs including related services, or for at least two hours per week of direct or indirect consultant teacher services, in accordance with regulations of the commissioner adopted for such purpose, the special services weighting shall be ninety percent.
(3-a) "Resident weighted pupils with disabilities" shall mean weighted pupils with disabilities minus the nonresident weighted pupils with disabilities plus the resident weighted pupils with disabilities to whom special services or programs are provided by another public school district.
(4) "Weighted foundation pupils with disabilities" shall mean the sum of
(i) the full-time equivalent enrollment, as defined in the regulations of the commissioner, of pupils with disabilities who have been determined by a school district committee on special education to require any of the following types and levels of programs or services specified in this subparagraph, and who receive such programs and services from the school district of attendance [fig 1] , multiplied by a special services weighting based on an analysis of costs of special education and general education in successful school districts, provided that the weighting for the two thousand seven--two thousand eight school year and thereafter shall be one and forty-one hundredths (1.41):
(A) placement for sixty per centum or more of the school day in a special class, or
(B) home or hospital instruction for a period of more than sixty days, or
(C) special services or programs for more than sixty per centum of the school day, or
(D) placement for twenty per centum or more of the school week in a resource room or to require special services or programs including related services for twenty per centum or more of the school week, or in the case of pupils in grades seven through twelve or a multi-level middle school program as defined by the commissioner or in the case of pupils in grades four through six in an elementary school operating on a period basis, the equivalent of five periods per week, but not less than the equivalent of one hundred eighty minutes in a resource room or in other special services or programs including related services, or
(E) at least two hours per week of direct or indirect consultant teacher services, in accordance with regulations of the commissioner adopted for such purpose, plus
(ii) the full time equivalent enrollment of declassification pupils multiplied by a declassification weighting of five-tenths (0.5).
(5) "Resident weighted supplemental pupils with disabilities" shall mean weighted supplemental pupils with disabilities minus the nonresident weighted supplemental pupils with disabilities plus the resident weighted supplemental pupils with disabilities to whom special services or programs are provided by another public school district, where "weighted supplemental pupils with disabilities" shall mean the attendance, as defined in the regulations of the commissioner, of pupils with disabilities who have been determined by a school district committee on special education to require any of the following types and levels of programs or services specified in this subparagraph, and who receive such programs and services from the school district of attendance during the base year, multiplied by a special services weighting determined as follows:
(i) for placement for sixty per centum or more of the school day in a special class, or home or hospital instruction for a period of more than sixty days, or special services or programs for more than sixty per centum of the school day, the special services weighting shall be one hundred sixty-five percent;
(ii) for placement for twenty per centum or more of the school week in a resource room or special services or programs including related services required for twenty per centum or more of the school week, or in the case of pupils in grades seven through twelve or a multi-level middle school program as defined by the commissioner or in the case of pupils in grades four through six in an elementary school operating on a period basis, the equivalent of five periods per week, but not less than the equivalent of one hundred eighty minutes in a resource room or in other special services or programs including related services, or for at least two hours per week of direct or indirect consultant teacher services, in accordance with regulations of the commissioner adopted for such purpose, the special services weighting shall be ninety percent.
(6) "Integrated settings weighted pupils with disabilities" shall be the product of the attendance in the year prior to the base year of pupils who have been determined by a committee on special education to require special services or programs for sixty per centum or more of the school day pursuant to clause (i) of subparagraph three of this paragraph and are provided special services or programs in the general education setting by qualified personnel, as defined in the regulations of the commissioner, multiplied by five tenths.
j. "Total foundation aid base" for the purposes of this section
(i) for aid payable in the two thousand seven--two thousand eight school year, the total foundation aid base shall equal the total amount a district was eligible to receive in the base year for
(1) flex aid in an amount equal to the sum of (A) the amount set forth for each school district as "FLEX AID" under the heading "2005-06 Base Year Aids" in the school aid computer listing produced by the commissioner in support of the executive budget request for the 2006--2007 school year and entitled "BT131-6", and (B) the additional FLEX aid equivalent as computed pursuant to chapter fifty-eight of the laws of two thousand six;
(2) the extraordinary needs equivalent aid apportionment computed pursuant to chapter fifty-eight of the laws of two thousand six, as amended by chapter sixty-one of the laws of two thousand six;
(3) an amount equal to the amount such district received for early grade class size reduction grants pursuant to or in lieu of subdivision thirty-seven of this section, provided that such amount computed and payable as of September one of the school year immediately following the school year for which such aid is claimed shall be deemed final and not subject to change;
(4) the growth aid equivalent apportionment computed pursuant to chapter fifty-eight of the laws of two thousand six;
(5) the enrollment adjustment aid apportionment computed pursuant to chapter fifty-eight of the laws of two thousand six;
(6) the reorganization incentive operating aid equivalent computed pursuant to chapter fifty-eight of the laws of two thousand six;
(7) the tax limitation aid equivalent computed pursuant to chapter fifty-eight of the laws of two thousand six;
(8) the high tax aid apportionment computed pursuant to chapter fifty-eight of the laws of two thousand six, as amended by chapter sixty-one of the laws of two thousand six;
(9) the additional limited English proficiency aid equivalent apportionment computed pursuant to chapter fifty-eight of the laws of two thousand six, as amended by chapter sixty-one of the laws of two thousand six;
(10) the positive difference of the public excess cost aid equivalent apportionment computed pursuant to chapter fifty-eight of the laws of two thousand six, minus the amount computed under paragraph five of subdivision nineteen of this section;
(11) teacher support payments made in the 2006--2007 school year as follows: to the city school district of the city of New York, sixty-two million seven hundred seven thousand dollars; to the Buffalo city school district, one million, seven hundred forty-one thousand dollars; to the Rochester city school district, one million, seventy-six thousand dollars; to the Syracuse city school district, eight hundred nine thousand dollars; and to the Yonkers city school district, one million, one hundred forty-seven thousand dollars;
(12) an amount equal to the amount such district was eligible to receive pursuant to or in lieu of subdivision thirty-one-a of this section;
(13) an amount equal to a share of three million dollars in the same proportion as such district's share of Fort Drum school district grants for the 2005--2006 school year, and additional amounts provided to the Indian River central school district, the Watertown city school district and the Carthage central school district pursuant to chapter fifty-three of the laws of two thousand six to account for an increase in student enrollment as a result of the expansion of Fort Drum;
(14) payments made in the 2006--2007 school year for magnet school grants pursuant to or in lieu of subdivision five of section thirty-six hundred forty-one of this article, as follows: to the Albany city school district, three million, five hundred fifty thousand dollars; to the Amsterdam city school district, eight hundred thousand dollars; to the Beacon city school district, five hundred sixty-six thousand dollars; to the Buffalo city school district, twenty-one million twenty-five thousand dollars; to the Freeport union free school district, four hundred thousand dollars; to the Greenburgh central school district, three hundred thousand dollars; to the Hudson city school district, four hundred thousand dollars; to the Middletown city school district, four hundred thousand dollars; to the Mount Vernon city school district, two million dollars; to the New Rochelle city school district, one million, four hundred ten thousand dollars; to the city school district of the city of New York, forty-eight million, one hundred seventy-five thousand dollars; to the Newburgh city school district, four million, six hundred forty-five thousand dollars; to the Niagara Falls city school district, six hundred thousand dollars; to the Peekskill city school district, two hundred thousand dollars; to the Port Chester city school district, one million, one hundred fifty thousand dollars; to the Poughkeepsie city school district, two million, four hundred seventy-five thousand dollars; to the Rochester city school district, fifteen million dollars; to the Schenectady city school district, one million, eight hundred thousand dollars; to the Syracuse city school district, thirteen million dollars; to the Utica city school district, two million dollars; to the White Plains city school district, nine hundred thousand dollars; to the Yonkers city school district, forty-nine million, five hundred thousand dollars;
(15) an amount equal to the amount received by such district in the 2005--2006 school year pursuant to subdivision six of section thirty-six hundred forty-one of this article;
(16) an amount equal to the amount received by such district in the 2005--2006 school year pursuant to subdivision seven of section thirty-six hundred forty-one of this article;
(17) sound basic education aid equal to the sum of (A) the district's base year apportionment for sound basic education aid set forth for each school district as "2005-2006 Sound Basic Education" in the school aid computer listing produced by the commissioner in support of the executive budget request for the 2006--2007 school year and entitled "BT131-6" plus (B) the product of three hundred seventy-five million dollars ($ 375,000,000) multiplied by the district's SBE ratio. The "SBE ratio" shall be equal to the quotient of the district's apportionment for sound basic education aid set forth for each school district as "2005-06 Sound Basic Education" in the school aid computer listing produced by the commissioner in support of the executive budget request for the 2006--2007 school year and entitled "BT131-6", divided by the sum of such apportionments set forth for all school districts as "2005-06 Sound Basic Education" in such school aid computer listing entitled "BT131-6".
(18) the net tuition adjustment computed for the 2006--07 school year pursuant to or in lieu of paragraph g of subdivision two of this section.
(ii) For aid payable in the two thousand eight--two thousand nine school year and thereafter, the total foundation aid base shall equal the total amount a district was eligible to receive in the base year pursuant to subdivision four of this section.
k. "Attendance ratio" shall mean the number computed to four decimals without rounding when the aggregate days attendance is divided by the possible aggregate attendance of all pupils in attendance in the district, as computed for each school district by the commissioner by June first of the year following the attendance year.
l. "Average daily membership" shall mean the possible aggregate attendance of all pupils in attendance in a public school of the school district in kindergarten through grade twelve, or equivalent ungraded programs, including possible aggregate attendance for such pupils receiving homebound instruction, including pupils receiving instruction through a two-way telephone communication system, with the possible aggregate attendance of such pupils in one-half day kindergartens multiplied by one-half, divided by the number of days the district school was in session as provided in this section. The full time equivalent enrollment of pupils with disabilities attending under the provisions of paragraph c of subdivision two of section forty-four hundred one of this chapter shall be added to average daily membership. Average daily membership shall include the equivalent attendance of the school district, as computed pursuant to paragraph d of this subdivision. In any instance where a pupil is a resident of another state or an Indian pupil is a resident of any portion of a reservation located wholly or partly within the borders of the state pursuant to subdivision four of section forty-one hundred one of this chapter or a pupil is living on federally owned land or property, such pupil's possible aggregate attendance shall be counted as part of the possible aggregate attendance of the school district in which such pupil is enrolled.
m. [None]
n. (1) "Enrollment" shall mean the unduplicated count of all children registered to receive educational services in grades kindergarten through twelve, including children in ungraded programs, as registered on the date prior to November first that is specified by the commissioner as the enrollment reporting date for the school district or nonpublic school, as reported to the commissioner.
(2) "Public school district enrollment" shall mean the sum of: (1) the number of children on a regular enrollment register of a public school district on such date; (2) the number of children eligible to receive home instruction in the school district on such date; (3) the number of children for whom equivalent attendance must be computed pursuant to this subdivision on such date; (4) the number of children with [fig 1] disabilities who are residents of such district who are registered on such date to attend programs under the provisions of paragraph c of subdivision two of section forty-four hundred one of this chapter; (5) the number of children eligible to receive educational services on such date but not claimed for aid pursuant to subdivision seven of section thirty-two hundred two of this chapter; and (6) the number of children registered on such date to attend programs (i) pursuant to subdivision two of section three hundred fifty-five of this chapter or (ii) pursuant to an agreement between the city school district of the city of New York and Hunter College pursuant to section sixty-two hundred sixteen of this chapter.
(3) "Nonpublic school enrollment" shall mean the number of children on a regular enrollment register of a nonpublic school meeting the compulsory attendance law, excluding any child counted as part of the enrollment of a public school district.
(4) "Resident public school district enrollment" shall be the public school district enrollment less the public school district enrollment of nonresident pupils attending public schools in the district, plus the public school district enrollment of pupils resident in the district but attending public schools in another district or state plus the public school district enrollment of pupils resident in the district but attending full-time a school operated by a board of cooperative educational services or a county vocational education and extension board. Indian pupils who are residents of any portion of a reservation located wholly or partly within the borders of the state pursuant to subdivision four of section forty-one hundred one of this chapter and are attending public school, or pupils living on the United States military reservation at West Point attending public school, shall be deemed to be resident pupils of the district providing such school, for purposes of this paragraph. Where a school district has entered into a contract with the state university pursuant to subdivision two of section three hundred fifty-five of this chapter under which the school district makes payments in the nature of tuition for the education of certain children residing in the district, such children for whom such tuition payments are made shall be deemed to be resident pupils of such district for the purposes of this paragraph. No student shall be counted more than once, except that, in determining the resident public school district enrollment of a component school district of a central high school district the resident public school district enrollment of high school pupils residing in such component district and attending the central high school shall be included, and in determining the resident public school district enrollment of a central high school district the resident public school district enrollment of elementary school pupils residing in such central high school district and attending a component district of the central high school district shall be included.
(5) "Resident nonpublic school district enrollment" shall be the nonpublic school district enrollment less the nonpublic school district enrollment of nonresident pupils attending nonpublic schools in the district, plus the nonpublic school district enrollment of pupils resident in the district but attending nonpublic schools in another district of the state.
(6) "Additional public school enrollment" shall mean resident students with disabilities placed by public school districts in approved private schools, the New York state school for the blind at Batavia, or the New York state school for the deaf at Rome and resident students placed in schools subject to the provisions of chapter five hundred sixty-three of the laws of nineteen hundred eighty as amended.
(7) In determining enrollment pursuant to subparagraphs two, three, four, five and six of this paragraph for central high school districts and all school districts located within the boundaries of a central high school district, for the purposes of any apportionments payable to both central high school districts and to other school districts located within the boundaries of such central high school districts pursuant to [fig 1] this chapter, [fig 2] and for the purposes of computing the [fig 3] poverty count pursuant to paragraph q of this subdivision [fig 4] and the school district basic contribution pursuant to subdivision eight of section forty-four hundred one of this chapter, only those children in the grade levels maintained by a central high school district shall be included in the enrollment used to apportion aid to such central high school district and only those children of the grade levels maintained by a component school district of a central high school district shall be included in the public school district enrollment of such component school district.
o. "Limited English proficient count" shall mean the number of pupils served in the base year in programs for pupils with limited English proficiency approved by the commissioner pursuant to the provisions of this chapter and in accordance with regulations adopted for such purpose.
p. (i) "Percent of eligible applicants for the free and reduced price lunch program" shall mean the quotient of
(A) the number of pupils in kindergarten through grade six attending the public schools of the district who have applications on file or who are listed on a direct certification letter confirming their eligibility for participation in the state and federally funded free and reduced price school lunch program on the date enrollment was counted in accordance with this subdivision for the year prior to the base year, divided by
(B) the number of pupils in kindergarten through grade six on a regular enrollment register of a public school district on the date enrollment was counted in accordance with this subdivision for the year prior to the base year, computed to four decimals without rounding, and multiplied by one hundred to be expressed as a percent to two decimals. For central high school districts, such percent shall be computed using the sum of the eligible applicants and enrollment of the component districts of the central high school district.
(ii) "Three-year average free and reduced price lunch percent" shall mean the quotient of (A) the sum of the number of pupils in kindergarten through grade six attending the public schools of the district who have applications on file or who are listed on a direct certification letter confirming their eligibility for participation in the state and federally funded free and reduced price lunch program on the date enrollment was counted in accordance with this subdivision for the year prior to the base year, plus such number of eligible applicants for the free and reduced price lunch program computed for the year two years prior to the base year, plus such number of eligible applicants for the free and reduced price lunch program computed for the year three years prior to the base year, divided by (B) the sum of the number of pupils in kindergarten through grade six on a regular enrollment register of a public school district on the date enrollment was counted in accordance with this subdivision for the year prior to the base year, plus such number of pupils in kindergarten through grade six on a regular enrollment register of a public school district computed for the year two years prior to the base year, plus such number of pupils in kindergarten through grade six on a regular enrollment register of a public school district computed for the year three years prior to the base year.
q. "Poverty count" shall mean the sum of the product of the lunch count multiplied by sixty-five percent, plus the product of the census count multiplied by sixty-five percent, where:
(i) "Lunch count" shall mean the product of the public school enrollment of the school district on the date enrollment was counted in accordance with this subdivision for the base year multiplied by [fig 1] the three-year average free and reduced price lunch percent; and
(ii) "Census count" shall mean the product of the public school enrollment of the school district on the date enrollment was counted in accordance with this subdivision for the base year multiplied by the quotient of the number of persons aged five to seventeen within the school district, based on the most recent decennial census as tabulated by the National Center on Education Statistics, who were enrolled in public schools and whose families had incomes below the poverty level, divided by the total number of persons aged five to seventeen within the school district, based on such decennial census, who were enrolled in public schools, computed to four decimals without rounding.
r. "Sparsity count", for districts operating a kindergarten through grade twelve school program, shall mean the product of (i) the base year public school enrollment of the district and (ii) the quotient, computed to three decimals without rounding, of the positive remainder of twenty-five minus the enrollment per square mile divided by fifty and nine tenths, but not less than zero. Enrollment per square mile shall be the quotient, computed to two decimals without rounding, of the public school enrollment of the school district on the date enrollment was counted in accordance with this subdivision for the base year divided by the square miles of the district, as determined by the commissioner.
s. "Extraordinary needs count" shall mean the sum of the product of the limited English proficiency count multiplied by fifty percent, plus, the [fig 1] poverty count and the sparsity count.
t. The "approved operating expense" for the apportionments to any school district hereunder shall mean the amount computed as follows: The apportionment to any school district for operating expense shall be based upon the total expenditures from its general fund and from its capital fund and from its risk retention fund for purposes of employee benefit claims related to salaries paid from the general fund, and for any city school districts with a population of more than one hundred twenty-five thousand inhabitants its expenditures from the special aid fund of grant moneys for improving pupil performance and categorical aid for special reading programs as provided in the aid to localities budget during the applicable year as approved by the commissioner, and in accordance with the classification of expenditures in use by the commissioner for the reporting by school districts of receipts, expenditures and other financial data. For the purpose of this paragraph operating expense shall be defined as total cash expenditures during the applicable year, but shall exclude: (1) any balances and transfers; (2) any payments for transportation of pupils to and from school during the regular school year inclusive of capital outlays and debt service therefor; (2-a) a portion of any payments for transportation of pupils to and from district operated summer school programs pursuant to subdivision six of section thirty-six hundred twenty-two-a of this article, inclusive of capital outlays and debt service therefor, equal to the product of such expenditures multiplied by the quotient of the total apportionment after the proration, if any, required by such subdivision six of such section divided by the total apportionment prior to such proration; (3) any payments for capital outlay and debt service for school building purposes, provided, however, that in the case of a school district which has entered into a contract with state university pursuant to paragraph o of subdivision two of section three hundred fifty-five of this chapter, under which the school district makes payments to state university on account of capital outlay relating to certain children residing in such school district, such payments shall not be so excluded; (4) any payments for cafeteria or school lunch programs; (5) any proceeds of short term borrowings in the general fund and any payments from the proceeds of the sale of obligations in the capital fund; (6) any cash receipts which reduce the cost of an item when applied against the expenditure therefor, except gifts, donations and earned interest and any refunds made; (7) any payments made to boards of cooperative educational services for purposes or programs for which an apportionment is paid pursuant to other sections of this chapter, except that payments attributable to eligible pupils with disabilities and ineligible pupils residing in noncomponent districts shall be included in operating expense; (8) any tuition payments made to other school districts inclusive of payments made to a central high school district by one of its component school districts; (9) any apportionment or payment received from the state for experimental or special programs paid under provisions other than those found in this section and other than any apportionments or payments received from the state by the city school district of the city of Yonkers for the purpose of funding an educational improvement program pursuant to a court order and other than any other state grants in aid identified by the commissioner for general use as specified by the board of education pursuant to subdivision two of section seventeen hundred eighteen of this chapter; (10) any funds received from the federal government except the federal share of medicaid subject to the provisions of section thirty-six hundred nine-a of this part and except Impact Aid funds received pursuant to sections two and six of Public Law eighty-one-eight hundred seventy-four (PL 81-874) or any law superseding such law in any such district which received aid pursuant to both such sections; provided further, however, that there shall be excluded from such federal funds or other apportionments any payments from such funds already deducted pursuant to this paragraph; (11) any payments made for which an apportionment is disallowed pursuant to regulations of the commissioner; (12) any expenditures made for accounting, tabulation, or computer equipment, in excess of ten thousand dollars unless such expenditures shall have been specifically approved by the commissioner; (13) any rentals received pursuant to the provisions of section four hundred three-a of this chapter; (14) any rentals or other annual payments received pursuant to the provisions of section four hundred three-b of this chapter; (15) any expenditures made for persons twenty-one years of age or over attending employment preparation education programs pursuant to subdivision eleven of this section; (16) any tuition payments made pursuant to a contract under the provisions of paragraphs e, f, g, h, i and l of subdivision two of section forty-four hundred one of this chapter or any tuition payments on behalf of pupils attending a state school under paragraph d of such subdivision; [fig 1] (17) in any year in which expenditures are made to the New York state teachers' retirement system or the New York state and local employees' retirement system for both the prior school year and the current school year, any expenditures made to such retirement systems and recorded in the school year prior to the school year in which such obligations are paid; and (18) any payments to the commissioner of taxation and finance pursuant to article twenty-three of the tax law.
u. "Instructional expense" shall mean the sum of all year prior to the base year expenditures related to the instructional program of the district, as defined in regulations of the commissioner, including the cost of fringe benefits paid by such district for the instructional staff of the district.
v. [None]
w. "Extraordinary needs [fig 1] percent" shall mean [fig 2] the quotient of the extraordinary needs count for the base year, calculated pursuant to paragraph s of this subdivision, divided by the public school district enrollment for the base year, calculated pursuant to subparagraph two of paragraph n of this subdivision.
x. "Enrollment index" shall be computed by dividing the public school enrollment for the current year by public school enrollment for the base year, both as defined in paragraph n of this subdivision, with the result carried to three places without rounding.
y. "School tax relief aid" shall mean state aid payable to a school district representing tax savings duly provided by the school district pursuant to section thirteen hundred six-a of the real property tax law that is claimed by the school district and certified by the [fig 1] commissioner of taxation and finance pursuant to subdivision three of section thirteen hundred six-a of the real property tax law.
aa. "Total personal income of the state" shall mean the total personal income of the state of New York as published by the United States department of commerce or any successor agency from which information is available, aggregated on a state fiscal year basis. For the two thousand twelve--two thousand thirteen school year, such personal income shall be based on the data available most proximate and prior to February first, two thousand eleven, and for the two thousand thirteen--two thousand fourteen school year and each school year thereafter, such personal income shall be based on the data available most proximate and prior to October thirty-first of the base year. Subsequent revisions of the published estimated dollar amount for any state fiscal year estimate employed pursuant to the terms of this section shall not affect the validity of the determinations made for any state fiscal year.
bb. "Personal income growth index" shall mean (1) for the two thousand twelve--two thousand thirteen school year, the average of the quotients for each year in the period commencing with the two thousand five--two thousand six state fiscal year and finishing with the two thousand nine--two thousand ten state fiscal year of the total personal income of the state for each such year divided by the total personal income of the state for the immediately preceding state fiscal year, but not less than one and (2) for the two thousand thirteen--two thousand fourteen school year and each school year thereafter, the quotient of the total personal income of the state for the state fiscal year one year prior to the state fiscal year in which the base year commenced divided by the total personal income of the state for the immediately preceding state fiscal year, but not less than one.
cc. "Gap elimination adjustment percentage" shall mean the quotient of the gap elimination adjustment amount set forth for each school district as "GAP ELIMINATION ADJUSTMENT" under the heading "2011-12 ESTIMATED AIDS" in the school aid computer listing produced by the commissioner in support of the enacted budget for the two thousand eleven--two thousand twelve school year and entitled "SA111-2", divided by the statewide total of all such gap elimination adjustment amounts set forth for all districts in such school aid computer listing.
dd. "Allowable growth amount" shall mean the product of the positive difference of the personal income growth index minus one, multiplied by the statewide total of the sum of (1) the apportionments, including the gap elimination adjustment, due and owing during the base year, commencing with the base year computed for the two thousand twelve-two thousand thirteen school year, to school districts and boards of cooperative educational services from the general support for public schools as computed based on an electronic data file used to produce the school aid computer listing produced by the commissioner in support of the enacted budget for the base year plus (2) the competitive awards amount for the base year.
ee. "Competitive awards amount" shall mean, for the two thousand twelve-two thousand thirteen state fiscal year and thereafter, fifty million dollars [fig 1] .
ff. "Preliminary growth amount" shall mean the difference between the statewide total, excluding the apportionments computed pursuant to subdivisions four and seventeen of section thirty-six hundred two of the education law, of the apportionments due and owing during the current school year, commencing with the two thousand twelve--two thousand thirteen school year, to school districts and boards of cooperative educational services from the general support for public schools as computed based on an electronic data file used to produce the school aid computer listing produced by the commissioner in support of the enacted budget for the current year, less the statewide total of such apportionments, excluding the apportionments computed pursuant to subdivisions four and seventeen of section thirty-six hundred two of the education law, due and owing during the base school year to school districts and boards of cooperative educational services from the general support for public schools as computed based on an electronic data file used to produce the school aid computer listing produced by the commissioner in support of the enacted budget for the current year.
gg. "Allocable growth amount" shall mean the positive difference, if any, of the allowable growth amount less the sum of the competitive awards amount plus the preliminary growth amount.
1-b. [Repealed]
2. Computation of [fig 1] pupil counts and related factors.
a. Computation of resident weighted average daily attendance. For purposes of this section weighted average daily attendance of a school district for any school year shall be computed as follows:
(1) Weighted average daily attendance shall be determined by using the average daily attendance of public school pupils in a full-day kindergarten and grades one through six as the basic unit, with the attendance of such pupils in one-half day kindergartens measured at one-half of such basic unit and the attendance of such pupils in grades seven through twelve measured at one and one-quarter of such basic unit. The sum of all such units of attendance shall be the weighted average daily attendance.
(2) In computing such attendance, the school district shall [fig 1] (i) determine the number of religious holidays which fall on a school day within a school year according to regulations established by the commissioner, such religious holidays to be duly recognized as such for purposes of this section by duly adopted resolution of the board of education; [fig 2] (ii) deduct the aggregate attendance on such religious holidays from the total aggregate attendance, by grade level; [fig 3] (iii) deduct such religious holidays from the total number of days of session, by grade level; [fig 4] (iv) compute the weighted average daily attendance for the school year.
(3) In any instance where a pupil is a resident of another state or an Indian pupil is a resident of any portion of a reservation located wholly or partly within the borders of the state pursuant to subdivision four of section forty-one hundred one of this chapter or a pupil is living on federally owned land or property, such pupil's attendance shall be counted as part of the weighted average daily attendance of the school district in which such pupil is enrolled.
(4) Resident weighted average daily attendance for purposes of determining the aid ratio of a school district for any school year shall be the weighted average daily attendance for the school year immediately preceding the base year, less the weighted average daily attendance of nonresident pupils attending public schools in the district for such school year, plus the weighted average daily attendance of pupils resident in the district but attending public schools in another district or state plus the weighted average daily attendance of pupils resident in the district but attending full-time a school operated by a board of cooperative educational services or a county vocational education and extension board for such school year. The attendance of nonresident pupils attending public school in the district and resident pupils attending such schools outside of the district shall be determined by applying to the number of such pupils registered during the school year in each case the ratio of aggregate days attendance to the possible aggregate days attendance of all pupils in attendance in the district. Indian pupils of a reservation attending public school, or pupils living on the United States military reservation at West Point attending public school, shall be deemed to be resident pupils of the district providing such school, for purposes of this paragraph. Where a school district has entered into a contract with the state university pursuant to subdivision two of section three hundred fifty-five of this chapter under which the school district makes payments in the nature of tuition for the education of certain children residing in the district, such children for whom such tuition payments are made shall be deemed to be resident pupils of such district for the purposes of this paragraph.
(5) In determining the resident weighted average daily attendance of a component school district of a central high school district for computing the aid ratio the weighted average daily attendance of high school pupils residing in such component district and attending the central high school shall be included. The resident weighted average daily attendance of a central high school district itself shall be the sum of the resident weighted average daily attendance of each component school district computed as provided in the first sentence of this paragraph.
(6) Notwithstanding the provisions of [fig 1] subparagraphs four and five of this [fig 2] paragraph, when a school district shall experience an increase in resident weighted average daily attendance during the current year because of the closing in whole, or in part, of a non-public school or a campus school, or a school previously operated by the United States government on the United States military reservation at West Point, the commissioner, in computing any aid ratio of such district, shall permit the use of such additional resident weighted average daily attendance for aid ratio purposes during the current year and the next succeeding year, provided that such additional resident weighted average daily attendance attributable to such closing, or part thereof, shall be in excess of one hundred students; provided, however, that such district which qualifies for an increase in total wealth pupil units pursuant to paragraph [fig 3] f of this subdivision [fig 4] , shall use the increase in resident weighted average daily attendance, even if such increase in resident weighted average daily attendance is less than one hundred.
b. Computation of adjusted average daily attendance. For purposes of this section adjusted average daily attendance of a school district for any school year shall be computed as follows:
(1) Adjusted average daily attendance shall be determined by using the average daily attendance of public school pupils in a full-day kindergarten and grades one through twelve as the basic unit, with the attendance of such pupils in one-half day kindergartens measured at one-half of such basic unit. The sum of all such units of attendance shall be the adjusted average daily attendance.
(2) In computing such attendance, the school district shall [fig 1] (i) determine the number of religious holidays which fall on a school day within a school year according to regulations established by the commissioner, such religious holidays to be duly recognized as such for purposes of this section by duly adopted resolution of the board of education; [fig 2] (ii) deduct the aggregate attendance on such religious holidays from the total aggregate attendance, by grade level; [fig 3] (iii) deduct such religious holidays from the total number of days of session, by grade level; [fig 4] (iv) compute the adjusted average daily attendance for the school year.
(3) In any instance where a pupil is a resident of another state or an Indian pupil is a resident of any portion of a reservation located wholly or partly within the borders of the state pursuant to subdivision four of section forty-one hundred one of this chapter or a pupil is living on federally owned land or property, such pupil's attendance shall be counted as part of the adjusted average daily attendance of the school district in which such pupil is enrolled.
c. Computation of additional aidable pupil units. The additional aidable pupil units used to compute total aidable pupil units pursuant to paragraph e of this subdivision shall be the sum of the attendance of summer session pupils multiplied by twelve per centum and the weighted pupils with special educational needs. The additional aidable pupil units used to compute total wealth pupil units pursuant to paragraph f of this subdivision shall be the sum of the year prior to the base year resident weighted pupils with special educational needs and resident weighted pupils with handicapping conditions. Nothing contained in this paragraph shall be construed to result in the inclusion of the attendance of summer session pupils in the computation of weighted or adjusted average daily attendance pursuant to this subdivision.
d. Secondary school weighting. There shall be added to the total aidable pupil units computed in paragraph e of this subdivision and the total wealth pupil units computed in paragraph f of this subdivision, a number equal to the product of: (1) twenty-five per centum, (2) the adjusted average daily attendance in grades seven through twelve for the year prior to the base year, excluding attendance of pupils who receive a weighting for disabilities, and (3) for total aidable pupil units, the enrollment index computed pursuant to this section for the base year, provided, however, that only resident secondary pupils shall be used for the computation of total wealth pupil units.
e. Computation of total aidable pupil units.
(1) A district's total aidable pupil units shall be the sum of the district's adjusted average daily attendance computed pursuant to this section for the year prior to the base year multiplied by the enrollment index computed pursuant to this section for the base year plus the additional aidable pupil units computed for the year prior to the base year under paragraph c of this subdivision.
(2) In such computation school districts may, with the commissioner's approval, exclude attendance for those days on which school attendance was adversely affected because of an epidemic or because of a religious holiday as provided in subparagraph two of paragraph b of this subdivision. For the purposes of computing selected total aidable pupil units, a district may use either total aidable pupil units for the current aid year or the average of total aidable pupil units for the current aid year and the prior aid year, using current aid year definitions of total aidable pupil units for both years, except that for aids payable during the nineteen hundred ninety-seven--nineteen hundred ninety-eight school year the total aidable pupil units for the prior aid year used in such average shall be calculated using the definition of total aidable pupil units in effect for aid payable in the base year.
f. Computation of total wealth pupil units.
(1) Total wealth pupil units will be computed using the adjusted average daily attendance for the year prior to the base year as computed in this section, plus the attendance of resident pupils attending public school elsewhere, less the attendance of nonresident pupils plus the attendance of resident pupils attending full-time in board of cooperative educational services (not otherwise specifically included), plus the additional aidable pupil units as computed pursuant to paragraphs c and d of this subdivision, excluding summer school pupils, plus the year prior to the base year resident weighted pupils with disabilities. The attendance of nonresident pupils attending public school in the district and resident pupils attending such schools outside of the district shall be determined by applying to the number of such pupils registered during the school year in each case the ratio of aggregate days attendance to the possible aggregate days attendance of all pupils in attendance in the district. Native American pupils of a reservation attending public school, or pupils living on the United States military reservation at West Point attending public school, shall be deemed to be resident pupils of the district providing such school, for purposes of this paragraph. Where a school district has entered into a contract with state university pursuant to subdivision two of section three hundred fifty-five of this chapter under which the school district makes payment in the nature of tuition for the education of certain children residing in the district, such children for whom such tuition payments are made shall be deemed to be resident pupils of such district for the purposes of this paragraph.
(2) In determining the total wealth pupil units of a component school district of a central high school district for computing aid [fig 1] ratios the total wealth pupil units of high school pupils residing in such component district and attending the central high school shall be included. The total wealth pupil units of a central high school district itself shall be the sum of the total wealth pupil units of each component school district.
(3) Notwithstanding the foregoing provisions of this [fig 1] paragraph, when a school district shall experience an increase in total wealth pupil units during the current year because of the closing in whole, or in part, of a nonpublic school or a campus school, or a school previously operated by the United States government on the United States military reservation at West Point, the commissioner, in computing any aid ratio of such district, shall permit the use of such additional total wealth pupil units during the current year and the next succeeding year, provided that such additional total wealth pupil units attributable to such closing, or part thereof, shall be in excess of one hundred students; provided, however, that such district which qualifies for an increase in resident weighted average daily attendance pursuant tosubparagraph six of paragraph [fig 2] a of this subdivision [fig 3] , shall use the increase in total wealth pupil units, even if such increase in total wealth pupil units is less than one hundred.
g. Computation of total aidable foundation pupil units. Total aidable foundation pupil units shall be the sum of (1) the district's average daily membership computed pursuant to this section for the year prior to the base year multiplied by the enrollment index computed pursuant to this section for the base year plus (2) the product of the average daily membership of summer session pupils and twelve percent plus (3) the year prior to the base year weighted foundation pupils with disabilities. For the purposes of computing total foundation aid a district may use either total aidable foundation pupil units for the current aid year or the average of total foundation aidable pupil units for the current aid year and the prior aid year, using current aid year definitions of total aidable foundation pupil units for both years.
h. Computation of total wealth foundation pupil units.
(1) Total wealth foundation pupil units shall mean the sum of (i) average daily membership for the year prior to the base year as computed in this section, plus (ii) the full-time equivalent enrollment of resident pupils attending public school elsewhere, less the full-time equivalent enrollment of nonresident pupils, plus (iii) the full-time equivalent enrollment of resident pupils attending full-time in board of cooperative educational services (not otherwise specifically included). Native American pupils of a reservation attending public school, or pupils living on the United States military reservation at West Point attending public school, shall be deemed to be resident pupils of the district providing such school, for purposes of this paragraph. Where a school district has entered into a contract with state university pursuant to subdivision two of section three hundred fifty-five of this chapter under which the school district makes payment in the nature of tuition for the education of certain children residing in the district, such children for whom such tuition payments are made shall be deemed to be resident pupils of such district for the purposes of this paragraph.
(2) In determining the total wealth foundation pupil units of a component school district of a central high school district for computing aid ratios the total wealth foundation pupil units of high school pupils residing in such component district and attending the central high school shall be included. The total wealth foundation pupil units of a central high school district itself shall be the sum of the total wealth foundation pupil units of each component school district.
(3) Notwithstanding the foregoing provisions of this paragraph, when a school district shall experience an increase in total wealth foundation pupil units during the current year because of the closing in whole, or in part, of a nonpublic school or a campus school, or a school previously operated by the United States government on the United States military reservation at West Point, the commissioner, in computing any aid ratio of such district, shall permit the use of such additional total wealth foundation pupil units during the current year and the next succeeding year, provided that such additional total wealth foundation pupil units attributable to such closing, or part thereof, shall be in excess of one hundred students.
i. Parent-teacher conferences or workshops. Notwithstanding any other provision of this section to the contrary, when a school district operates for a half day session because of a parent-teacher conference or workshops for teachers, it shall be apportioned with the same amount of state aid for pupils attending kindergarten as if both morning and afternoon kindergarten groups were in attendance although only one kindergarten class attends school. The school district shall provide that morning and afternoon kindergarten groups shall alternate in attendance if more than one half day session is scheduled during the school year.
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