District Budget Data
- Best Practices In Business Operations Of
Public School Districts - ASBO New York
- Contracts For Excellence
- Debt Limit for NYS School Districts
- Education Law
- Extra Classroom Activity Funds
- Frequently Asked Questions
- Health and Welfare Services
- New York Codes, Rules and Regulations
- NYSED Business Portal
- New York State Property Tax Freeze Credit
- Property Tax Cap
- Property Tax Report Card
- Regents State Aid Proposal
- Regionalization
- Reserve Funds
- School Administrator Salary Disclosure
- Smart Schools Bond Act (SSBA)
- Streamlining School District Planning and Reporting
- Guidance to complete the Administrator Salary Disclosure Report
- Guidance to complete the Property Tax Report Card
- Guidance to complete the School District Budget Notice
- Accounting Changes Affecting School Districts
- GASB 54 Guidance from the Office of the State Comptroller
(109KB) - Office of the State Comptroller - Previous Accounting Releases (Advisories and Bulletins):
- "Contingency Budgets and Other Budgetary Issues" (A Power Point Presentation) (210KB)
New York City to Report Maintenance of Effort for Education To New York State Education Department
The enacted State Budget for fiscal year 2025 contained amendments to §2576(5-a) of the Education Law. The Law continues the requirement for the City of New York to maintain its financial commitment to the City School District. Under the amendments, the amount of funds appropriated by the City to support the District must now be certified to the New York State Education Department, following certification by the Mayor of the City of New York and an independent auditor that the appropriated amount:
- is not less than the amount appropriated in the year prior, except in cases where city funds or revenues decline from one year to the next (in such a case, the city may reduce its support of the New York City School District by no more than the same percentage that city funds are reduced);
- is consistent with §211-D(6) of the Education Law (Contracts for Excellence) which requires that increases in total foundation aid and supplemental educational improvement grants shall be used to supplement, and not supplant, funds allocated by the District for purposes allowable under §211-D(3) of the Education Law; and
- is sufficient to ensure individual schools can meet the class size compliance targets set forth in §211-D(2).
§2576(5-a) further requires that, should the City adopt or certify a budget that is in violation of these requirements, the City Council must amend and adopt such a budget to be in compliance within 60 days. If a compliant budget is not adopted and certified within 60 days, the State Education Department is directed to withhold the amount by which the budget is non-compliant from the foundation aid allotment payable to the District until such time as the budget is certified as compliant with the Maintenance of Effort requirements. Finally, if actual budget expenditures for the prior year, as certified in the October following the close of the fiscal year, are determined to be not compliant with the Maintenance of Effort requirements above, the New York City Council must appropriate funds in the amount of the discrepancy, as part of the November modification, in support of the City School District in the current fiscal year.
- NYC Maintenance of Effort Certification Form
- NYC Maintenance of Effort Guidance
- Big 4 MOE Maintenance of Effort Certification Form in PDF (98 KB)
- Big 4 MOE Maintenance of Effort Certification Form in MS Word
(154 KB) - Electronic version of form (pre-programmed to calculate compliance with requirements) (23 KB)
Big 4 Cities to Report Maintenance of Effort for Education To New York State Education Department
Chapter 57 of the Laws of 2007 added a new subdivision 5-b to Section 2576 of the Education Law. It requires Big 4 cities--i.e., Buffalo, Rochester, Syracuse and Yonkers--to maintain their local effort in support of education. These materials describe the process for compliance with Education Law Section 2576. They require Big 4 cities and Big 4 city school districts to submit data to the New York State Education Department.
Maintenance of Effort Results for the 2018-2019 school years
Maintenance of Effort Results for the 2017-2018 school years