STATE OF NEW YORK ________________________________________________________________________ 9823 IN SENATE June 2, 2024 ___________ Introduced by Sen. STEWART-COUSINS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT in relation to apportioning funds to the Yonkers city school district for services and expenses The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The Yonkers city school district shall be paid on an accel- 2 erated schedule as follows: 3 (a) (1) Notwithstanding any other provisions of law, for aid payable 4 in the school years 2024-2025 through 2053-2054 upon application to the 5 commissioner of education submitted not sooner than the second Monday in 6 May of the school year in which such aid is payable and not later than 7 the Friday following the third Monday in May of the school year in which 8 such aid is payable, or ten days after the effective date of this act, 9 whichever shall be later, the Yonkers city school district shall be 10 eligible to receive an apportionment pursuant to this act in an amount 11 equal to the product of five million dollars ($5,000,000) and the 12 quotient of the positive difference of thirty minus the number of school 13 years elapsed since the 2024-2025 school year divided by thirty. 14 (2) Funds apportioned pursuant to this subdivision shall be used for 15 services and expenses of the Yonkers city school district and shall be 16 applied to support of its educational programs and any liability 17 incurred by such city school district in carrying out its functions and 18 responsibilities under the education law. 19 (b) The claim for an apportionment to be paid to the Yonkers city 20 school district pursuant to subdivision (a) of this section shall be 21 submitted to the commissioner of education on a form prescribed for such 22 purpose and shall be payable upon determination by such commissioner 23 that the form has been submitted as prescribed and that the school 24 district has complied with the reporting requirements of this act. For 25 each school year in which application is made pursuant to subdivision 26 (a) of this section, such approved amount shall be payable on or before 27 May thirty-first of such school year upon the audit and warrant of the 28 state comptroller on vouchers certified or approved by the commissioner EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15807-01-4
S. 9823 2 1 of education in the manner prescribed by law from moneys in the state 2 lottery fund appropriated for general support of public schools and from 3 the general fund to the extent that the amount paid to the Yonkers city 4 school district pursuant to this subdivision and subdivision (a) of this 5 section exceeds the amount of the moneys apportioned, if any, for gener- 6 al support for public schools due such school district pursuant to 7 section 3609-a of the education law on or before September first of such 8 school year. 9 (c) Notwithstanding the provisions of section 3609-a of the education 10 law, an amount equal to the amount paid to the Yonkers city school 11 district during the base year pursuant to subdivisions (a) and (b) of 12 this section shall first be deducted from payments due during the 13 current school year pursuant to subparagraphs (1), (2), (3), (4) and (5) 14 of paragraph a of subdivision 1 of section 3609-a of the education law 15 in the following order: the lottery apportionment payable pursuant to 16 subparagraph (2) of paragraph a of subdivision 1 of section 3609-a of 17 the education law followed by the fixed fall payments payable pursuant 18 to subparagraph (4) of paragraph a of subdivision 1 of section 3609-a of 19 the education law, and any remainder to be deducted from the individual- 20 ized payments due to the district pursuant to paragraph b of subdivision 21 1 of section 3609-a of the education law shall be deducted on a chrono- 22 logical basis starting with the earliest payment due the district. 23 (d) Notwithstanding any other provisions of law, the sum of payments 24 made to the Yonkers city school district during the base year pursuant 25 to subdivisions (a) and (b) of this section plus payments made to such 26 school district during the current year pursuant to section 3609-a of 27 the education law shall be deemed to truly represent all aids paid to 28 such school district during the current school year pursuant to section 29 3609-a of the education law for the purposes of computing any adjust- 30 ments to such aids that may occur in a subsequent school year. 31 (e) (1) On or before the first day of each month beginning in July 32 2025 and ending in June 2055, the chief fiscal officer and the super- 33 intendent of schools of the Yonkers city school district shall prepare 34 and submit to the board of education a report of the fiscal condition of 35 the school district, including but not limited to the most current 36 available data on fund balances on funds maintained by the school 37 district and the district's use of the apportionments provided pursuant 38 to subdivisions (a) and (b) of this section. 39 (2) Such monthly report shall be in a format prescribed by the commis- 40 sioner of education. The board of education shall either reject and 41 return the report to the chief fiscal officer and the superintendent of 42 schools for appropriate revisions and resubmittal or shall approve the 43 report and submit copies to the commissioner of education and the state 44 comptroller of such approved report as submitted or resubmitted. 45 (3) In the 2024-2025 through 2053-2054 school years, the chief fiscal 46 officer of the Yonkers city school district shall monitor all budgets 47 and for each budget, shall prepare a quarterly report of summarized 48 budget data depicting overall trends of actual revenues and budget 49 expenditures for the entire budget as well as individual line items. 50 Such report shall compare revenue estimates and appropriations as set 51 forth in such budget with the actual revenues and expenditures made to 52 date. All quarterly reports shall be accompanied by a recommendation 53 from the superintendent of schools or chief fiscal officer to the board 54 of education setting forth any remedial actions necessary to resolve any 55 unfavorable budget variance including the overestimation of revenue and 56 underestimation of appropriations. The chief fiscal officer shall also
S. 9823 3 1 prepare, as part of such report, a quarterly trial balance of general 2 ledger accounts in accordance with generally accepted accounting princi- 3 ples as prescribed by the state comptroller. All reports shall be 4 completed within sixty days after the end of each quarter and shall be 5 submitted to the chief fiscal officer and the board of education of the 6 Yonkers city school district, the state division of budget, the office 7 of the state comptroller, the commissioner of education, the chair of 8 the assembly ways and means committee and the chair of the senate 9 finance committee. 10 § 2. This act shall take effect immediately.