Section 170.8 of the Commissioner's Regulations
ADDITION OF SECTION 170.8 TO THE REGULATIONS OF THE COMMISSIONER OF EDUCATION PURSUANT TO EDUCATION LAW SECTIONS 207,1608 and 1716 AND EDUCATION LAW AS ADDED BY CHAPTER 171 OF THE LAWS OF 1996 AND CHAPTER 436 OF THE LAWS OF 1997 RELATING TO PROCEDURES FOR PREPARATION OF SCHOOL BUDGETS.
A new section 170.8 of the Regulations of the Commissioner of Education is added effective December 27, 1996 to read as follows:
170.8 Common, Union Free, Central and Small City School District Budgets.
- School districts shall prepare the annual budget in three components: an administrative component; a program component; and a capital component.
- The administrative component shall include appropriations for the following accounts and functions: board of education; district clerk; district meeting; chief school administrator; business administration; auditing; treasurer; tax collector; purchasing; fiscal agent fees; legal services except those relating directly to a function included in the program component; personnel services; records management; public information services; curriculum development and supervision; research, planning, and evaluation; supervision-regular school; supervision-special schools; central data processing; central printing and mailing; central storeroom; special items excluding tax certiorari, judgements and compromised claims, employee benefits attributable to salaries included in other accounts and functions in the administrative component.
- The program component shall include appropriations for the following accounts and functions: inservice training-instruction; teaching-regular school; programs for students with disabilities; occupational education; teaching-special schools; school library and audio-visual; educational television; computer assisted instruction; attendance-regular school; guidance-regular school; health services; psychological services-regular school; social work services-regular school; pupil personnel services-special schools; co-curricular activities-regular school; interscholastic athletics-regular school; district transportation services excluding school bus purchases; garage building; contract transportation; recreation; youth programs; civic activities; employee benefits attributable to salaries included in other accounts and functions in the program component; transfers to school lunch, school store, special aid funds; legal services relating directly to other accounts and functions in the program component.
- The capital component shall include appropriations for the following accounts and functions: operation of plant; maintenance of plant; school bus purchase; debt service; transfers to capital and debt service funds; tax certiorari; judgements and compromised claims; employee benefits attributable to salaries included in other accounts and functions in the capital component. The capital component shall also contain a supplemental schedule displaying total outstanding bond and note principal for capital purposes as well as base cost per square foot, the operation and maintenance per square foot, and the total cost per square foot for each facility leased by the district.