New York 2025-2026 Regular Session

New York Senate Bill S07524

Introduced
4/21/25  

Caption

Authorizes school districts to borrow against certain reserve funds, pursuant to a resolution adopted by the board of education of such school district.

Impact

If passed, this bill will empower school districts to tap into their reserve funds, which are typically set aside for specific purposes such as workers' compensation or unemployment insurance. By allowing school districts to borrow up to seventy-five percent of the total of each reserve fund, S07524 aims to help these districts bridge financial gaps they may encounter during the fiscal year. However, it also imposes restrictions, ensuring that borrowing is limited to anticipated revenues within the same fiscal year, which could mitigate the risk of overspending or financial mismanagement.

Summary

Bill S07524 seeks to amend the local finance law in New York, specifically authorizing school districts to borrow from certain reserve funds. This change is designed to provide school districts with more flexibility in managing their finances, which may reduce their reliance on tax anticipation notes and revenue anticipation notes. The bill stipulates that such borrowing can only occur through a resolution adopted by the school district's board of education, requiring detailed documentation on the amount borrowed, the source of revenue expected, and a repayment schedule.

Contention

There may be concerns regarding the potential misuse of reserve funds, as allowing schools to borrow could lead to complications in budgeting and long-term financial planning. Critics might argue that this flexibility could be abused, leading to a lack of accountability regarding fund usage. Additionally, some may fear that by encouraging borrowing from reserves, the bill could undermine the fiscal discipline that reserve funds are designed to promote. The technical corrections made to the general municipal law as part of the bill may also spark debates among financial experts and policymakers.

Companion Bills

NY A08539

Same As Authorizes school districts to borrow against certain reserve funds, pursuant to a resolution adopted by the board of education of such school district.

Previously Filed As

NY S07636

Authorizes school districts to borrow against certain reserve funds, pursuant to a resolution adopted by the board of education of such school district.

NY S07960

Establishes an energy reserve fund for school districts and boards of cooperative educational services.

NY A02748

Relates to repair reserve funds for municipal corporations, school districts, boards of cooperative educational services, district corporations and improvement districts.

NY S00435

Authorizes the boards of education in union free school districts and central school districts to establish wards for the purpose of school board elections.

NY A01195

Authorizes the boards of education in union free school districts and central school districts to establish wards for the purpose of school board elections.

NY S08524

Authorizes school districts to submit an opt-out waiver to the commissioner of education authorizing such districts to opt-out of certain zero-emission school bus requirements.

NY A09183

Authorizes school districts to submit an opt-out waiver to the commissioner of education authorizing such districts to opt-out of certain zero-emission school bus requirements.

NY S00443

Authorizes the boards of education in union free school districts and central school districts to establish wards for the purpose of school board elections in Orange County.

NY A00861

Authorizes the boards of education in union free school districts and central school districts to establish wards for the purpose of school board elections in Orange County.

NY S00197

Authorizes school districts to establish an extraordinary needs reserve fund for the expenses of providing special education.

Similar Bills

No similar bills found.