BOCES ADMINISTRATIVE HANDBOOK 4
REPORTING REQUIREMENTS
FOR PROGRAMS
AND FACILITIES
The State Education Department
Office of District Superintendents
and BOCES
2002
TABLE OF CONTENTS
I. |
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II |
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IV |
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V |
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VI |
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VII |
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VIII | LIST OF SUGGESTED BOCES POLICIES | |
IX |
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X |
BOCES RENOVATION/CONSTRUCTION PROJECTS |
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APPENDICES |
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A. |
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B |
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C |
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D |
State Education Department guidelines recommend that proposals for new BOCES services be submitted to the Office of District Superintendents and BOCES by October first of the year preceding that in which the new service is proposed to begin. This assures that there will be sufficient time to review a proposal and provide a response prior to submission of a CO-SER.
A new BOCES service is any service activity which is not contained in Handbook 2, the compilation of current Criteria/Guidelines for BOCES services. A service activity which is contained in Handbook 2 but new to a particular BOCES is not a new service in this context. However, a plan to operate an activity in an existing CO-SER which is a significant departure from the manner in which most BOCES currently operate the service activity, might benefit from using the Proposal for New Services form.
A proposed new career and technical education course does not constitute a new service and should be sent for review to the Office of Workforce Preparation and Continuing Education.
A BOCES receiving approval for a proposed new service is authorized to submit a CO-SER for permission to operate the service. The approval of the new service proposal, in itself, does not constitute approval to operate any service.
A proposed BOCES service must meet criteria for approval as listed in Commissioner’s Regulations Part 112, Approval of Services Provided by Boards of Cooperative Educational Services. Services must be legal, shared and appropriate. The Proposal for New Service should provide sufficient information to demonstrate that the proposed service will meet those criteria.
Each new service proposal should be submitted on electronically "Proposal for New BOCES Service" form. A copy of the form is on the website.
Directions for completion of the proposal are printed on the form. Particular attention should be paid to the description of the proposed service and to BOCES role in service provision.
One copy of the proposal, with notation of Office action, will be returned to the proposing BOCES.
II. CONTRACTS
FOR COOPERATIVE SERVICE
AND YEAR-END REPORTS
The Education Law requires that the costs of all BOCES service programs be allocated to component districts receiving the service and that such costs be included on a contract between the BOCES and each component district.
The report by BOCES to the Department of final expenditures and revenues for each component district forms the basis for the calculation of BOCES aid.
The following instructions provide a standard procedure for the preparation of contracts and submission of reports of final expenditures and revenues.
2. Contract Information Requirements
Although the layout and size of contracts may be determined by each BOCES, each contract page must provide space for the following information:
There must also be a signature page and other information for local use may, of course, be included.
All operating General Fund CO-SERs must be amended to provide final billing data regardless of the revenue source or object of expense.
Those CO-SERs for services which were not operated during the fiscal year should be WITHDRAWN. Use of Office of District Superintendents and BOCES data base Report 10 will be helpful in reconciling BOCES and Department records.
Final reports shall be submitted by October 1 following the close of the fiscal year as CO-SER amendments in a disk print file format or via FTP.
The data on final expenditures reported in the SA-111 for a specific service will be used to verify that the service was operated as approved.
Each CO-SER providing final report data should be submitted as amendment Q. If needed, amendment codes R – U may be used for subsequent amendments. DO NOT use amendment codes V – Z.
The certification date of the amended CO-SER should be NO LATER THAN June 30 of the just-ended fiscal year.
The Office of District Superintendents and BOCES will use the information on aid exceptions provided on various schedules of the Data Entry Assistant, as filed with the Bureau of State Aided Programs, for an indication of each district’s share of non-aided expenditure(s).
Office of District Superintendents and BOCES staff will reconcile aid restrictions shown on the Data Entry Assistant Schedules with those contained in individual CO-SERs and will inform the Bureau of State Aided Programs.
Page 1 of the CO-SER report form should include all information necessary to identify the service provided: program serial number, BOCES name and BEDS code, and activity code.
Amounts billed to each recipient should be entered in whole dollars in the "Total Charge" column. Do not use the "Office Use Only" columns.
Instructional services (PSNs 100, 200, 400) should include final enrollments in the enrollment column.
The Basis for Charge should reflect the final billing basis expressed in whole dollars.
If the original CO-SER had multiple sets of revenue pages to reflect multiple sites, multiple bases for charge, and/or multiple charges to recipients, the report on Final Expenditures and Final Billings to recipients should contain the same number of sets.
D. Data Base Reports on Final Billings
Authorizations of aid (using a schedule from the Data Entry Assistant) will be reported to the Bureau of State Aided Programs to provide information necessary to make aid payments. BOCES will be provided copies of the finalized Report 10, the Report of CO-SER with aid restrictions, and the Report of the approved copy of several Schedules of the Data Entry Assistant.
III. LOCAL AND STATEWIDE UNIFORM COST REPORTS
Education Law Section 1950(4)(d)(3) requires that each BOCES report annually to the Education Department both the budgeted unit cost and the actual unit cost of programs and services in accordance with both the local uniform cost methodology, and a statewide uniform cost methodology prescribed by Commissioner's Regulations.
In accordance with statute, the budgeted and actual local cost of each service must be based on (i) anticipated participation in the ensuing school year, or (ii) participation in the current year, or (iii) a two or three year average, including participation in the current year. The uniform methodology selected shall be the same for all participating component districts and is to be approved annually by at least three fourths of the participating school districts after consultation by local school officials with their respective boards of education. However, the local methodology must be adjusted at the end of the year for programs for students with disabilities to include all costs, i.e., related services, and to be based on actual participation.
The budgeted statewide unit cost must be based on the anticipated participation in the ensuing year and the actual statewide unit cost must be based on actual participation through the end of the year. The programs for students with disabilities at the end of the year must include all costs, i.e., related services, and be based on actual participation.
The Preliminary (Budgeted) Local and Statewide Cost Reports are due June 15 and the Final (Actual) Local and Statewide Cost Reports are due on October 1. Both are submitted to the Office of District Superintendents and BOCES. The Local Uniform Cost Report is to include the following: Program Serial Number; Criteria/Guideline Code; Service Name; Basis for Cost; and Cost for each service in the General Fund. Forms are provided by the Office of District Superintendents and BOCES for completing the Statewide Cost Report, including directions for completing the Report.
The Preliminary Cost Reports are reviewed by Office staff and discrepancies or problems are resolved before the BOCES SBM-4/Cost Report Packet is approved.
When BOCES determines that, based on an analysis of program and administrative needs, there is a need to review and revise its use of facilities, the Department must be made aware of those plans to the degree required by law, regulation and policy. The purpose of this section is to identify facility options available to BOCES and indicate procedures necessary to provide information and receive approval from the Education Department.
The majority of decisions BOCES makes about building use will be interrelated and require a comprehensive planning process which starts with an assessment of program and administrative needs. As a matter of policy, BOCES are required to meet the planning requirements in Commissioner’s Regulations 155.1 with appropriate modifications to reflect the differences between school districts and BOCES.
Responsibility for Department action on BOCES facilities proposals is shared by three units within the Education Department. Facility approval of state aid is the responsibility of the Bureau of State Aided Programs. Program approval is managed by the Office of Facilities Planning. Such program approval will involve program offices such as the Office of Workforce Preparation and Continuing Education and the Office of Special Education Policy and Quality Assurance when there are specific program standards for BOCES facilities. Approval of leases on behalf of the Commissioner is the responsibility of the Office of District Superintendents and BOCES.
Planning initial contacts on all facilities proposals including new leases should be with the Office of Facilities Planning. That unit will assign a project manager who will review the proposal with the BOCES and determine whether the project requires program approval (proposed project affects use of space). The project manager will determine the need for a joint meeting with BOCES representatives and Department staff to review Department facilities program review needs.
Program approval procedures as required by the Office of District Superintendents and BOCES are described in the following pages.
An overview of policy on BOCES building renovation and/or construction projects can be found in Section IX.
All BOCES facility proposals will be evaluated on the basis of the evidence that BOCES has followed appropriate planning procedures described in CR 155.1 including the following:
2. Information Needs
BOCES representatives should be prepared with the following information as necessary to support each facility proposal:
F. Facility Project Options
The following facility project options exist for BOCES. All options are covered in the policy statement. An indication whether a referendum is required is stated in the right hand column.
Option | Referendum | |
1 | Acquisition BOCES proposes to purchase buildings. |
YES |
2 | Construction BOCES proposes to construct buildings or additions to buildings on BOCES-owned land. |
YES |
3 | Contracts BOCES proposes to contract with a third-party to place a leased manufactured building on BOCES or school district land. (See Appendix B, Commissioner’s Regulations on Leases and Contracts). |
NO* |
4 | Lease BOCES proposes to lease existing buildings, including on BOCES land, for its use or proposes to lease BOCES-owned property or sublease BOCES-leased property to a third party. (See Appendix B, Commissioner's Regulations on Leases and Contracts.) |
NO** |
5 | Renovation BOCES proposes to renovate BOCES-owned or leased property. * Referendum or removal required at end of contract. ** Renewal, referendum or removal (leased manufactured buildings located on BOCES land) required at or before end of lease. Referendum prior to beginning of a lease required for purchase option. |
NO |
F. Application for Program Approval of BOCES Facility Project (Form A).
The application should be filed with the Office of Facilities Planning for all BOCES facility projects which affect the use of space. Such projects include acquisition, construction, contracts, leases, and renovations. The only projects not included are*:
*a-d may have approval requirements for Office of Facilities Planning.
2. Directions for Completion of BOCES Facility Project Program Approval Form A
Three copies should be submitted to the Office of Facilities Planning. An approved copy will be returned to BOCES:
Involvement of the State Education Department in BOCES facilities planning should be as early as possible. For major facilities, 2 to 3 years of prior planning involving the Department will assure that all requirements are met prior to occupancy. For reconstruction, 1 year prior planning with the Department is recommended. For new classroom leases, it is expected that the BOCES will have completed necessary long range plans showing expected need and desirable locations even though specific classroom leasing may occur on a short term planning basis. This application should be submitted after initial contact with the Office of Facilities Planning.
G. Approval of Leases and Contracts
3. An Attorney Certification is required for:
a) all multi-year leases;
b) all amendments or extensions of any multi-year leases; and
c) all annual leases except those with a board of education for a portion of a school building, i.e., an annual classroom lease.
H. Approval of Annual Leases with School Districts
The University of the Sate of New York
THE STATE EDUCATION DEPARTMENT
OFFICE OF DISTRICT SUPERINTENDENTS AND BOCES
APPROVAL OF ANNUAL CLASSROOM LEASES
FOR THE 2002-2003 SCHOOL YEAR
On behalf of the Commissioner of Education, approval is hereby granted to the Albany-Schenectady-Schoharie-Saratoga BOCES to lease classrooms and/or administrative space, during the 2002-2003 school year, from the following school districts, as listed on the Rented Facilities
Schedule for the 2001-2002 school year.
Bethlehem Central |
North Colonie Central |
Burnt Hills-Ballston Lake Central |
Ravena-Coeymans-Selkirk CSD |
Cobleskill/Richmondville Central |
Schalmont Central |
Cohoes City |
Schenactady Central |
Duanesburg Central |
Scotia Glenville Central |
Guilderland Central |
Shenendehowa Central |
Middleburgh Central |
South Colonie Central |
Mohonasen Central |
Voorheesville Central |
Niskayuna Central |
Leases so executed shall have a term not to exceed one year. Annual leases with school districts not listed above must be submitted for approval.
I certify that each lease undertaken pursuant to this document will be executed in a manner consistent with law and regulation and will be listed on the SA116A (including the Rented Facilities Schedule) to be submitted for the 2002-2003 school year. Original copies of the initial leases will be on file in the Office of District Superintendents and BOCES. All annual renewal leases will be on file in my office.
I have deleted those school districts from which this BOCES will not lease classrooms or administrative space during the 2002-2003 school year, and have added new school districts, as required, to the above list. For new school districts, an original copy of each lease will be submitted to the Office of District Superintendents and BOCES.
Date District Superintendents of Schools
SUBMIT ONE COPY OF THIS LETTER TO THE OFFICE OF DISTRICT SUPERINTENDENTS AND BOCES, NYSED, ROOM 876 EBA, ALBANY, NY 12234 BY DECEMBER 1, 2002.
V. RENT PAYMENT WORKSHEET: SA-116A
All BOCES which rent property from a party or which rent property to a party must submit a BOCES Rent Payment Worksheet (SA-116A). The requirement to file the schedule is not affected by the amount of rent paid/received, the potential funding source for the rent, the use or type of property, or any other circumstance.
BOCES RENT PAYMENT WORKSHEET
SA 116A -2002-2003 Aid Year Entry2 - Facility Data Entry Worksheet Raise all cents to the next whole dollar COMPLETE ENTRY 2 FIRST | Email to BOCES@mail.nysed.gov by DECEMBER 1, 2002. Only those BOCES making payments for the rental facilities on or after July 1, 2002 need to complete this worksheet. All rented facilities must be approved by the SED Facilities Planning Unit (Form A). | ||||||||||
BOCES Code: |
Click here for instructions |
For Use by BOCES Unit Only | |||||||||
BOCES Name: | |||||||||||
A |
B |
C |
D |
E |
F |
G |
H |
I |
J |
K |
L |
BOCES LEA Code |
LEA Code: (6 Characters For non-district use first 4 character of BOCES LEA followed by 88 |
Rental ID # (Assigned by BOCES; 7 characters) |
Name of Facility |
Facility Address |
New Lease? |
Rental Payments 2002-2003 |
Non-Aidable Use/ Revenues From Other Sources |
Calculated Aidable Rental Payments |
Facilities Approved Form A Y=Yes N=No |
Lease On File Y=Yes N=No |
BOCES Unit Approved Amount |
Totals |
The objects of expenditure which are eligible to be purchased on installment contract are equipment, machinery and apparatus. Items which may be included are computers, motor vehicles, word processors, instructional machinery or other items which have a probable useful life of five years. BOCES staff time required to acquire and install such objects, consumable items which are considered to be supplies or material, and personal services such as contractual maintenance may not be included.
2. The concerns to be examined in Commissioner approval will include:
3. Conditions of individual contracts will not be a
consideration; this is a local responsibility.
VII. PERSONAL PROPERTY ACCOUNTABILITY POLICY
A. Introduction
BOCES are required to adopt a formal policy on personal property accountability, including the acquisition, sale and disposal of personal property, and submit the policy to the Commissioner for approval in accordance with Education Law Section 1950 (18) and Commissioner's Regulations 170.3. A sample Personal Property Accountability Policy is as follows:
I. Definition of Personal Property
Personal property shall mean all tangible personal property of the board of cooperative educational services (BOCES) that is not consumable and has a useful life of one year or more, including but not limited to equipment, supplies, parts, vehicles and materials, provided that such terms shall not include buildings or other real property or equipment which is permanently affixed to real property, or leases, notes or other written instruments.
Valuable personal property shall mean personal property which has a unit resale value of $500 or more, and equipment, supplies, parts or materials which are disposed of in lots having an aggregate resale value of $500 or more.
Surplus personal property shall mean personal property which has no known, immediate or currently foreseeable use to the board of cooperative educational services.
II. Acquisition of Personal Property by Purchase
1. Competitive Bidding - Competitive bids shall be solicited in connection with all purchasing as required by Section 103 of the General Municipal Law. Contracts shall be awarded to the lowest responsible bidder complying with specifications and other stipulated bidding conditions.
a. Contracts for supplies, materials or services which are in an amount in excess of the amount specified in Section 103 of the General Municipal Law and all public works contracts involving an expenditure in excess of the amount specified in Section 103 of the General Municipal Law shall be awarded on the basis of public advertising and competitive bidding, consistent with the provisions of Section 103 of the General Municipal Law.
b. All contracts which require public advertising and competitive bidding shall be awarded by resolution of the cooperative board. Recommendations for such contracts shall be made to the cooperative board by the District Superintendent of Schools.
c. The clerk of the cooperative board or designee is authorized to open bids and record the same pursuant to law.
2. Purchase Exempt from Competitive Bidding - Any purchase of personal property which is not subject to competitive bidding shall be made in accordance with procedures established pursuant to Section 104-b of the General Municipal Law.
a. Goods and services must be purchased so as to facilitate the acquisition of goods and services of quality at the lowest cost under the circumstances and to guard against favoritism, improvidence, extravagance, fraud or corruption.
b. A purchasing agent shall be appointed by the cooperative board who shall be authorized to issue purchase orders without prior approval of the cooperative board where formal bidding procedures are not required by law, and when budget appropriations are adequate to cover such obligations.
III. Acquisition of Personal Property by Gift
1. Acceptance. Only the cooperative board may accept on behalf of the BOCES gifts of either money or merchandise, including surplus property and property donated to the BOCES by bequest or devise in a will or trust instrument, that in the view of the cooperative board add to the overall welfare of the BOCES.
a. The cooperative board will not consider the acceptance of a gift until the offer is made in writing.
b. The board will safeguard the BOCES staff and students from commercial exploitation from special interest groups.
2. Accounting for gifts.
a. All gifts shall be entered into the perpetual physical inventory of the BOCES, in the same manner as purchased personal property and consistent with the provisions of paragraph c below.
b. Gifts of money shall be annually accounted for under the trust and agency account in the bank designated by the Board.
c. Any property donated shall be for the use of BOCES and no employee shall benefit personally from such donations.
d. All gifts shall become the sole property of the BOCES.
e. It shall be the responsibility of the District Superintendent to have the value of the gift or donation established, when necessary, for tax purposes and acknowledge, in writing, the receipt of the gift or donation on behalf of the board of cooperative educational services.
f. All gifts or donations shall be immediately brought to the attention of the director of the service to which the contribution is made.
g. The director shall recommend the acceptance or rejection of the gift to the District Superintendent and notify the donor of the intention.
h. The District Superintendent shall make a recommendation to accept or reject such gifts to the cooperative board at a regular meeting.
i. The director of the service to which the gift or donation is made shall be responsible to see that the gift or donation is appropriately used.
j. Gifts or donations made that are not specific to a program shall be brought to the attention of the District Superintendent who will be responsible for implementation of the regulations.
IV. Perpetual Inventory
1. The Chief Fiscal Officer shall develop in writing, the basic rules and regulations to be followed in maintaining the BOCES personal property records. Procedures employed shall comply with all applicable laws and requirements of the New York State Office of the State Comptroller, which are issued pursuant to Section 36 of the General Municipal Law.
a. The minimum standards to be considered for inclusion in the personal property record are:
1) The personal property shall have significant value. Personal property valued at $100 or more, but less than $500, may be included, and personal property valued at $500 or more shall be included.
2) The personal property must have an estimated useful life of one year or more.
3) The physical characteristics of the personal property are not appreciably affected by use or consumption.
b. It shall be the responsibility of the Chief Fiscal Officer to assure that all new acquisitions, by purchase or gift, are entered into the perpetual inventory system.
2. Inventory Records. The inventory record shall contain sufficient information to identify each item classified as personal property and include the following:
a. A sufficient description of the personal property.
b. The class of the personal property (machinery, equipment, etc.)
c. The year of acquisition of the personal property.
d. The historical cost (the cost at acquisition) of the personal property. If unknown or a gift, the estimated value.
e. The source of financing or acquisition (general fund, federal fund, gift, etc.)
3. Physical Inventory. A physical inventory shall mean determining the actual existence, and condition, of real and personal property in the records by visually examining the property in question.
a. For personal property with a resale unit value of more than $500, a physical inventory shall be conducted at least annually.
b. For all other personal property, a physical inventory shall be conducted at least once every two years.
V. Disposition of Personal Property
1. Building administrators and support staff supervisors are responsible for identifying obsolete and surplus equipment and supplies within their area(s) of responsibility.
Periodically, but not less than once each year, a determination shall be made as to what equipment, supplies and/or materials are obsolete and cannot be salvaged or utilized effectively or economically by the BOCES.
2. Procedures for disposition of equipment, supplies or materials.
a. All surplus or obsolete equipment, supplies or materials must be sold to only the highest bidder.
b. Any property whose market value would classify it as valuable personal property, but which is determined not to be marketable because it is damaged or in poor condition and has not been marketable after at least one prior attempt at competitive bidding, may be disposed of by the BOCES.
c. Disposition of any personal property, even though it may have little or no marketable value, must be approved by the Chief Fiscal Officer.
d. Prior to classifying as disposable, all items should be considered for reassignment to other locations within BOCES as needed or stored in a central location if they may have potential usefulness in the future.
e. All sales of surplus and obsolete personal property shall be open to the public. Notice of the sale and/or requests for bids shall be made through advertisements in the local newspapers and other appropriate means to assure public awareness.
VI. Procedure for Accountability of Officers and Employees for Violating the Personal Property Policy
1. Penalty for violation. Any officer or employee who engages in the unauthorized use, theft or conversion of personal property belonging to the BOCES, or who otherwise violates this policy, shall be subject to removal from office and/or such other discipline or penalties as authorized by law.
2. Complaints. Any complaint concerning an alleged violation of this policy shall be submitted to the District Superintendent on an appropriate form prescribed by the District Superintendent. The District Superintendent shall cause an investigation to be conducted and a report shall be filed in his or her office at the completion of the investigation. The District Superintendent is responsible for and shall take such action as is necessary for the enforcement of this policy.
3. Dissemination of policy. The District Superintendent shall take such action as is necessary to communicate this policy to all officers and employees of the BOCES including but not limited to, the publication of this policy in the BOCES Policy Manual, the Personnel Handbook, and teacher and employee handbooks. This policy will be included on the agenda of faculty and administrative meetings at least annually.
VII. Review and Amendment of the Policy
1. Review. The BOCES shall review its policy on personal property accountability annually and make amendments it deems necessary.
2. Amendments. The BOCES shall submit its amended policy, within 30 days of its adoption, to the Commissioner of Education for approval.
Legal Reference: Section 170.3 of the Regulations of the Commissioner of Education
Adopted:
Revised:
VIII. LIST OF SUGGESTED BOCES POLICIES
New York State Education Department
Office of Audit Services
BOCES Audit Program
BOCES should have policies on the following topics:
1 | Travel: How travel expenses are pre-approved and claimed No spouse or non-employee travel arrangements will be made or paid by BOCES Per diem allowances that match the IRS/OSC rates How meal expenses should be documented How mileage claimed should be documented What travel and entertainment expenses are reimbursable? Reimbursement of meals for non-overnight travel is subject to IRS withholding |
YES YES YES YES YES YES |
NO NO NO NO NO NO |
2 | Personal Phone Calls: Should not be made or should be reimbursed when made |
YES | NO |
3 | Cellular Phones: Personal calls should be reimbursed |
YES | NO |
4 | Vehicles: Will be marked as a BOCES vehicle Restrictions on personal use of vehicles Valuation of personal use of vehicles for tax purposes Trip logs showing date, location, mileage and expenses incurred |
YES | NO |
5 | Surplus Property: Process for identification, approval and disposal |
YES | NO |
6 | Receipt of Gifts: The process for accepting gifts |
YES | NO |
7 | Overtime: Who is eligible and who approves? |
YES | NO |
8 | Purchasing: The use of bids, state contracts and quotes The process for requesting, ordering and receiving purchased goods or services Retention period for documentation |
YES | NO |
9 | Cash disbursement: How is a check prepared and who reviews the payments and signs? |
YES | NO |
10 | Petty Cash: What is the purpose of funds, who are the custodians and amounts of the imprest funds? |
YES | NO |
11 | Credit Cards: Receipts needed for reimbursement – statements alone are not adequate |
YES | NO |
IX. DATA
SUBMISSION
CO-SER CALENDAR
DUE DATE |
ITEM DUE TO BOCES (SED) UNIT |
February 1 |
Signed Preliminary Approval Document |
March 1 |
Allocation of Costs Worksheet |
June 15 |
SBM-4 A-Amendments of CO-SERS to match SBM-4 |
August 1 |
Letter to SED - Signed AS-7 Contracts on file at BOCES |
October 1 |
FORM SA-111 Q-Amendments of CO-SERS to match SA-111 Final Uniform State and Local Cost Methodology Reports with local adjusted for Sp. Ed. (to match SA-111) Annual Staff Development Evaluation |
October 15 |
Data Collection for 602 report |
December 1 |
SA 116A-BOCES Rent Payment Worksheet Annual School Classroom Lease Approval |
Prior to Occupancy |
Classroom Leases (30 days prior) |
30 Days Prior to Commencing Operation |
New BOCES Services/Amendments |
X. BOCES RENOVATION/CONSTRUCTION PROJECTS
APPROVAL AND BUDGET POLICY
Introduction
Voter approval is required for acquisition or construction of real property. Therefore, if a BOCES first purchases land and later erects a building on that land, a voter referendum is required for both unless the referendum for the purchase of the land contemplates and included the costs for the erection of the building. Voter approval is not, however, required for alteration. However, it is required for additions to an already existing building, whether or not the addition is erected on land already owned by the BOCES.
NOTE: A voter referendum is not required if the project does not involve the acquisition of a building and/or land or an addition.
Renovations of BOCES-owned property require review and approval by the Office of Facilities Planning. Such projects include:
2. Budget, Appropriation and Aid
NOTE: New buildings, additions or renovations at the time of building acquisition require a voter referendum.
1. Review and ApprovalNew buildings, additions and renovations at the time of building acquisition require review and approval by both the Office of District Superintendents and BOCES and the Office of Facilities Planning. Such projects include:
- Construction of a new building or an addition to an existing building creating additional floor space even if such construction is completed by BOCES staff or BOCES students.
- Purchase and renovations needed to prepare a building for occupancy upon acquisition.
2. Budgeting, Appropriation and Aid
NOTE: A voter referendum is not required for the renovation of leased facilities.
Renovations or alterations of leased buildings require review and approval by the Office of Facilities Planning. Such projects include:
2. Budget, Appropriation and Aid
Each BOCES renting facilities should, with the agreement of its component districts, establish a policy as to which option should be used for budgeting the cost of renovations for those facilities.
B. Renovations – BOCES Owned Facilities
IV. Relocatables – Owned or Leased by BOCES
- Considered equipment/personal property
- No referendum required by BOCES
- Cost/aid/legal implications:
Such units can be acquired as equipment in one of three ways; purchased outright, leased or by installment purchase. Cost and aid implications will vary, depending upon whether they are charged to the administrative, capital, or program budget. The following is a list of how each individual circumstance is handled:
- Cost – Charged to administrative budget if acquired to house administrative and/or storage functions for the general use of all BOCES. All components share the cost.
- Aid – as part of the general annual administrative expense. Not eligible for BOCES facilities aid.
b. Program Budget
- Cost – Charged to the service program budget if acquired for use in one or more service programs (including program administration and support functions).
- Aid – As an equipment item in the annual program service budget. Any limitations on program aid, such as excess cost, apply here as well.
c. Legal Requirements
Treat as equipment purchase in regular BOCES administrative or program budget.
2. Leased (as equipment)
b. Program Budget
May not be charged to program service budgets per BOCES Law 1950 (4)(p) since rent is a capital expense.
c. Legal Requirements
Subject to requirements of BOCES Law 1950 (4)(y).
3. Installment Purchase (as equipment)
Subject to the requirements in Commissioner’s Regulations 170.3 (f) that installment purchase contracts contain provisions to:
d. Facilities approval by the Office of Facilities Planning (Form A) is not required for these units.
e. Units to be used for instructional purposes are to be approved by the appropriate program office; i.e., Career and Technical Education.
f. Annual fire inspections are required as well as annual Temporary Quarters approvals. A Certificate of Occupancy must be obtained from the Office of Facilities Planning prior to use for any purpose.
B. Leased/Option to Purchase – Multiple Units
b. No reference by BOCES required to enter into contract for lease.
c. Cost/Aid Implications:2. If leased only (no option to purchase): Charge lease costs to SA-116A: BOCES Rent Payment Worksheet (eligible for BOCES facilities aid) – capital budget.
3. If an "option to purchase" provision is included in lease, whereby the facilities may later be owned by BOCES, initial approval by the Office of Facilities Planning using Form A (BOCES Construction Project Approval) is required. An area-wide referendum at which the qualified voters of the board authorize BOCES to enter into an agreement must be conducted. A project review, using Form B, is conducted by the Office of District Superintendents and BOCES before the Commissioner authorizes BOCES to conduct a referendum to enter into a lease with an option to purchase.
At the point the BOCES decides to exercise the option to purchase, acquisition of the property is treated as a capital project. A final project review, using Form B, is conducted by the Office of District Superintendents and BOCES before the Commissioner authorizes BOCES to conduct a referendum to purchase. Education Law Section 1950 (4)(t) requires an area-wide referendum at which qualified voters of the board authorize BOCES to acquire the structure(s) as real property.
4. Financing – See Section V
C. Purchase – Multiple Units
Modular, multiple units
2. Budgeting
3. Financing – See Section V
V. Financing the Acquisition or Construction of New BOCES Facilities
When the voters of a BOCES authorize, via a referendum pursuant to Section 1950 (4)(t) of the Education Law, the acquisition or construction of BOCES facilities, there are three alternative methods of financing the cost of the facilities.
The BOCES would include the cost of acquiring or constructing the facility in its capital budget as a transfer to the capital fund. Then, as with the administrative budget, each component district’s share of the cost would be a contingent BOCES expense. It may be possible to plan the project so that the cash flow needs are such that the total cost of the project may be collected from the districts over two budget years. For example, the project would be completed over a period of two budget years with a component with a $200,000 share of the total cost being billed for $100,000 in each of the budget years. BOCES facilities aid is paid during the year in which the component districts pay the BOCES their share of the costs.
Subdivision 14 of Section 1950 of the Education Law provides for component district financing of the acquisition or construction of new BOCES facilities. Subdivision 14 requires that an agreement be entered into by BOCES and all component school district boards of education. These agreements must include (1) the cost of acquisition and construction including incidental costs and (2) the allocation and apportionment of such costs among the component districts. This provision of law applies if the BOCES is not including such costs as a current appropriation (see A above).
Since under the provisions of this subdivision all component districts must agree, if one component does not sign the agreement, this method of financing cannot be used. The agreement may permit two alternative methods of financing the cost of the facility.
Subdivision 14 waives the requirement of approval of the voters of the individual districts and certain other requirements if the district elects to issue BANs, bonds or Capital Notes.
Under an agreement pursuant to subdivision 14 of Section 1950 of the Education Law, component districts, which pay their share of the costs from current appropriations receive BOCES facilities aid during the school year in which they pay their share to the BOCES. Component districts which pay their share from the proceeds of the sale of BANs, bonds or Capital Notes, receive BOCES facilities aid in the years in which they make debt service payments. If a joint obligation is issued, the debt service payments on the obligation generate BOCES facilities aid on a current basis.
C. Dormitory Authority
Financing the construction or acquisition of BOCES facilities by the Dormitory Authority may be possible. Financing by the Authority will require a considerable amount of long range planning on the part of each BOCES involved.
The Dormitory Authority will need information on the projects to be financed as early as possible. A year in advance of the financing is the optimum lead time. The plan (request) to the Dormitory Authority will have to include at least the following:
The Dormitory Authority acquires title to both the land and the building(s) involved and retains title until all financial obligations related to the project have been fully paid. In the interim the BOCES will lease the facility from the Authority. The Authority assumes the responsibility for the construction or acquisition of the facility.
There are two ways for BOCES to finance construction by and purchase from the Dormitory Authority:
VI. Financing Alteration of Existing BOCES Facilities
Although no referendum is required by the voters of BOCES to undertake alteration payments, there are three alternative methods.
It is not anticipated that the Dormitory Authority will be used for purposes of alteration projects.
APPENDIX A
REGULATIONS OF THE COMMISSIONER OF EDUCATION
Section 170.3 of the Regulations of the Commissioner of Education:
The execution of installment contracts for purchases of personal property by boards of cooperative educational services shall be made in accordance with the following provisions:
3. No payment under the installment contract may be made from the proceeds
of bonds.
Each installment contract shall include provisions for annual cancellation by the board of cooperative educational services as a result of the withdrawal of requests for the service programs which make use of the object of the contract.
APPENDIX B
Installment Purchase Proposal -----------------------------------------------------------------------
BOCES Name
(attach page 2 – schedule)
------------------------------------- Administrative Budget
------------------------------------- Operation and Maintenance
------------------------------------- Service Program(s)
Name(s) CO-SER No.
--------------------------------------------------------- ----------------------------
--------------------------------------------------------- ----------------------------
--------------------------------------------------------- ----------------------------
--------------------------------------------------------- ----------------------------
Compared to (cash purchase) (lease) (third party)
----------------- Lower Annual Cost
----------------- Lower Total Cost Over Contract
----------------- Other -------------------------------------------------------------------
---------------------------------------
District Superintendent
---------------------------------------
Date
Directions:
Installment Purchase Proposal – Schedule -----------------------------------------------------
BOCES Name
Type of Object(s) ----------------------------------------------------------------------------------------------
Items to be Purchased Cash Purchase Cost
Name ------------------------- No. ------------- Unit Price ------------ Total -------------------
--------------------------------- ------------------- -------------------------
--------------------------------- ------------------- -------------------------
--------------------------------- ------------------- -------------------------
--------------------------------- ------------------- -------------------------
--------------------------------- ------------------- -------------------------
--------------------------------- ------------------- -------------------------
--------------------------------- ------------------- -------------------------
--------------------------------- ------------------- -------------------------
Total – Cash Purchase Cost $-------------------------
Other Charges $-------------------------
Installment Purchase Cost $-------------------------
---------------------------------------------------------------------------------------------------------------------
Installment Payment Schedule
Year 1 - (20---- - 20 -----) $--------------------------------
Year 2 - $--------------------------------
Year 3 - $--------------------------------
Year 4 - $--------------------------------
Year 5 - $--------------------------------
Total $--------------------------------
APPENDIX C
REGULATIONS OF THE COMMISSIONER OF EDUCATION
§155.11 Leases and contracts for the use of property by boards of cooperative educational services. (Education Law, §1950)
- Property means land, classrooms, offices, buildings and other specialized facilities.
- Original lease means the initial agreement between the board and a landlord for the use of real property.
- Annual lease means a lease of real property, the term of which is no greater than one school year, which terminates no later than June 30th.
- Specialized facilities means those facilities defined in section 1950(4)(p)(a)(4) of the Education Law.
- Contract means an agreement entered into by the board for the use of personal property constructed, altered or improved for the educational program of administrative purposes of the board.
c. Leases. In order to obtain the approval of the commissioner, any original lease shall meet the
- annual or multi-year leases and amendments or extensions thereto; or
- contracts for the use of personal property and amendments or extensions thereto.
- Any property leased for the educational program purposes of the board shall be in compliance with the requirements of section 155.4 of this Part.
- Any alterations or improvements made under a lease shall satisfy the provisions of section 155.2 of this Part.
- The lease shall contain the following information:
(4) Any appendices, exhibits, attachments or other supporting documents shall be attached to the lease when submitted for approval. The board shall submit such information as is necessary to enable the commissioner to determine that the lease is in the best educational and financial interests of the board.
(5) Under any multi-year lease, the board shall furnish estimates as to its annual cost of operating the leased property.
(6) Provided that appropriate documentation accompanies the submission of the lease for commissioner’s approval, all of the following may be permitted in multi-year leases of property:
(7) The certification of an attorney-at-law shall be required on all multi-year leases, all amendments or extensions thereto, and all annual leases except those with boards of education for portions of buildings to be used for classroom or administrative purposes. Such certification shall accompany the lease when submitted for approval and shall state that the lease and all relevant documents have been examined by the attorney and that:
(d) Contracts. In order to obtain the approval of the commissioner, any contract shall meet the following conditions:
(5) Provided appropriate documentation accompanies the submission of the contract for the commissioner’s approval, all of the following may be permitted in multi-year contracts:
(6) Such contracts when submitted for commissioner’s approval shall be accompanied by the certification of any attorney-at-law that:
(e) Submission of leases and contracts. (1) All annual leases with boards of education for portions of buildings to be used for classroom or administrative purposes shall be submitted for approval no less than 30 days in advance of the effective date of the lease.
(2) Annual leases requiring certification of an attorney, all multi-year leases and any amendments or extensions thereto, and all contracts shall be submitted for approval no less than 60 days in advance of the effective date of the lease or contract.
(f) In the approval process, the commissioner may require additional supporting detail. Approval may be granted for a variance from any of the specific requirements of this section upon a finding by the commissioner that the requirements of this section have been substantially met.
APPENDIX D
REGULATIONS OF THE COMMISSIONER OF EDUCATION
PART 112
APPROVAL OF SERVICES PROVIDED BY BOARDS OF COOPERATIVE EDUCATIONAL SERVICES
§112.1 Purpose.
The purpose of this Part is to set forth the requirements for approval of services provided by boards of cooperative educational services (BOCES).
§112.2 Definitions.
As used in Education Law, section 1950 (4) (d), and this Part:
(a) Approved or approval means approved by, or approval of, the Commissioner of Education
(b) Authorized provider means an independent contractor, including but not limited to a school district, other public agency or not-for-profit corporation, with which a BOCES is authorized to contract for the provision of a specific service.
(c) BOCES aid means the apportionment of State aid to BOCES pursuant to Education
Law, section 1950 (4) (m) or (5).
(d) BOCES-operated service means a service which is provided either:(1) directly by a BOCES employee; or
(2) indirectly by an authorized provider on behalf of a BOCES, and is managed and coordinated by BOCES employees who assess needs, define the nature of the service to be provided, specify the means of service delivery and evaluate the service.(e) Cooperative service application (CO-SER) means an application by a BOCES for
approval of a program of BOCES-operated services, which consists of a program description and a proposed budget in a form prescribed by the commissioner.(f) Eligible recipient means an entity eligible to receive a particular BOCES-operated
service in accordance with a specific statutory authorization, and may include, but shall not be limited to, a component school district, a noncomponent school district, the United States of America, the State of New York, a community college, agricultural and technical college, a public agency, a not-for-profit corporation, or a nonpublic school.
(g) Operating plan means the aggregate of the approved cooperative service
applications for all shared
services to be provided by a BOCES in a particular school year.
(h) Shared service means an approved BOCES-operated service which is provided on a
cooperative basis to:
(1) at lease two component school districts concurrently or successively during a school year; or
(2) in the case of approved services pertaining to the arts provided pursuant to Education Law, section 1950 (4) (cc), to at least one component school district; or
(3) in the case of services to special act school districts pursuant to Education Law section 1950 (4) (m), to at least one special act school district and one other special act school district or component school district.
§112.3 Approval of BOCES-operated services.
(a) Except as otherwise provided in section 112.4 of this Part, BOCES-operated
services shall not be provided without the prior approval of the
commissioner. Approval may be granted for a maximum of one school year.
(b) Each program of BOCES-operated services shall be included in a single cooperative service application (CO-SER) and shall have an identified account in the service section of the BOCES budget. CO-SERs for proposed shared services shall be submitted to the commissioner for approval on or before the first day of February of the school year prior to the year in which services are to be provided.
(c) To be approved, shared services for which BOCES aid is claimed shall:
(1) meet all applicable requirements of the Education Law and this Title;
(2) be part of a program of services created in response to formal requests by component school districts;
(3) supplement the activities and services operated by component districts;
(4) provide for component district involvement in the planning and operation of the program of services; and
(5) be developed on the basis of effectiveness or economics as evidenced by one or more of the following circumstances:(i) individual component districts lack sufficient numbers of pupils eligible
for and/or interested in receiving the service;
(ii) the program requires high cost or specialized equipment, facilities or staff;
(iii) operation of the program by the BOCES will result in a lower total cost than individual component district operation; and/or
(iv) operation of the program by the BOCES will result in improved service to pupils.
§112.4 Approval of unanticipated shared services.
BOCES receiving requests for unanticipated shared services prior to adoption of the BOCES budget shall submit for approval in accordance with section 112.3 of this Part amended or additional CO-SER’s. BOCES receiving requests for additional shared services subsequent to the adoption of the BOCES budget shall submit for approval amended or additional CO-SER’s in accordance with this section and a statement from the chief school administrator of each school district requesting such additional shared services that funds are available in the school district budget to pay for the district’s share of the cost of such services.
§112.5 Approval of BOCES-operated services other than shared services.
(a) As provided in Education Law, section 1950 (5) (d), the commissioner may
approve cooperative services for which no BOCES aid is claimed, including:(1) services provided by contract with eligible recipients for which BOCES aid is not authorized; and
(2) services provided by contract with component school districts which are not approvable under section 112.3 of this Part.
(b) To be approved, such services shall:
(1) meet all applicable requirements of the Education Law and this Title;
(2) be part of a program of services created in response to a formal request by one or more eligible recipients; and
(3) be, in the judgment of the commissioner, more effective than services provided by an individual component district or other eligible recipient.