Bill Text: NY A08556 | 2017-2018 | General Assembly | Introduced


Bill Title: Changes the state fiscal year from April first to June first with such fiscal year ending the next following thirty-first day of May; changes time frames for school district elections and notice of elections and submission of a property tax report card.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-12-15 - enacting clause stricken [A08556 Detail]

Download: New_York-2017-A08556-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          8556
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                      July 10, 2017
                                       ___________
        Introduced by M. of A. KAVANAGH -- read once and referred to the Commit-
          tee on Ways and Means
        AN ACT to amend the state finance law, in relation to changing the state
          fiscal year from the first of April to the first of June and requiring
          revisions  of  the  consensus  forecast  of  the economy, estimates of
          receipts for the current and the ensuing state  fiscal  year  and  the
          joint  report  of  the director of the budget and the secretary of the
          senate finance committee and the secretary of the  assembly  ways  and
          means  committee, and directing the state comptroller to provide esti-
          mates for receipts for the  current and ensuing state fiscal year; and
          to amend the education law, in relation to the timing  and  notice  of
          annual  elections in school districts and the submission of a property
          tax report card and the calculation of the  fiscal  year  for  certain
          school districts
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 3 of the state finance law, as added by  chapter  1
     2  of the laws of 1943 and as separately renumbered by chapters 405 and 957
     3  of the laws of 1981, is amended to read as follows:
     4    §  3.  Fiscal  year.  1.  The  current  fiscal year of the state which
     5  commenced with the first  day  of  [July,  nineteen  hundred  forty-two]
     6  April,  two  thousand  eighteen, is hereby [abridged] extended and shall
     7  end with the thirty-first day of [March, nineteen  hundred  forty-three]
     8  May,  two  thousand  nineteen.    For all purposes of determining annual
     9  increments of state employees pursuant to the education law,  the  civil
    10  service  law  or  other  state law, and for all purposes whenever by law
    11  some act is to be performed or time is to be measured by the fiscal year
    12  of the state, the current fiscal year, as so [abridged] extended,  shall
    13  be  deemed  to  be  a  full  year  unless the context clearly requires a
    14  contrary construction.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01727-01-7

        A. 8556                             2
     1    On and after the first day of [April,  nineteen  hundred  forty-three]
     2  June,  two  thousand  nineteen,  the  fiscal  year of the state, for the
     3  purpose of budget, appropriations, receipts and disbursements  of  state
     4  moneys  and  all  other  state affairs which are regulated in accordance
     5  with or based on fiscal years, including the fiscal affairs of all state
     6  departments,  commissions,  boards,  agencies, offices and institutions,
     7  shall begin with the first day of [April] June and  end  with  the  next
     8  following thirty-first day of [March] May.
     9    2.  All  books  and accounts in the offices of the comptroller and the
    10  department of taxation and finance shall be kept by  fiscal  years.  All
    11  annual  accounts  required  to be rendered to the comptroller or to such
    12  department by any person shall be closed  on  the  thirty-first  day  of
    13  [March]  May in each year, and be rendered as soon thereafter as practi-
    14  cable, if no time is specially prescribed by law.
    15    3. Where any statute provides, in terms or effect, that any  inventory
    16  or  account,  or  a  report relating in whole or in part to receipts and
    17  disbursements of money, be made to the legislature or any state  officer
    18  annually,  or for a year, by a department, commission, board, or officer
    19  under the state government, such inventory or account, and  such  report
    20  so  far  as  it relates to such receipts and disbursements, shall be for
    21  the preceding  fiscal  year,  unless  the  calendar  year  be  expressly
    22  mentioned.
    23    4.  Existing  provisions  of  other  laws describing or referring to a
    24  fiscal year of the state as beginning  [July]  April  first  and  ending
    25  [June  thirtieth]  March  thirty-first,  or  making any requirement with
    26  respect to such fiscal year, or referring to any year so  beginning  and
    27  ending  which applies to inventories or accounts in state matters, or to
    28  reports relating to state money or property, shall be deemed modified by
    29  and be construed in connection with this section, and be deemed to refer
    30  to a fiscal or to another year or period beginning and ending as  [here-
    31  in] prescribed in this section for a fiscal year.
    32    §  2. Subdivision 6 of section 23 of the state finance law, as amended
    33  by chapter 1 of the laws of 2007, is amended to read as follows:
    34    6. Consensus economic and revenue forecasting conference; report.  (a)
    35  (1) By the end of February in each year, prior to the report required by
    36  paragraph  (b) of this subdivision, the chairperson and ranking minority
    37  member of the senate finance  committee,  the  chairperson  and  ranking
    38  minority  member of the assembly ways and means committee and the direc-
    39  tor of the budget shall jointly convene a consensus economic and revenue
    40  forecasting conference in the  form  of  a  joint  legislative-executive
    41  hearing,  for  the purpose of assisting the governor and the legislature
    42  in reaching the consensus revenue forecast required by paragraph (b)  of
    43  this subdivision. The conveners of the conference shall invite the state
    44  comptroller  and  such other participants to the conference as shall, in
    45  their judgment, provide guidance on the current conditions in, and prob-
    46  able outlook for the performance of, the economy of the state,  as  well
    47  as the effect of such conditions and such performance on state receipts.
    48    (2)  On or after April sixteenth, the chairperson and ranking minority
    49  member of the senate finance  committee,  the  chairperson  and  ranking
    50  minority  member of the assembly ways and means committee and the direc-
    51  tor of the budget shall jointly reconvene to revise the consensus  fore-
    52  cast  of  the  economy and estimates of receipts for the current and the
    53  ensuing state fiscal year. The revised consensus forecast of the economy
    54  and estimates of receipts shall incorporate the most current tax revenue
    55  and any other pertinent fiscal information.

        A. 8556                             3
     1    (b) (1) On or before March first in each year,  the  director  of  the
     2  budget  and the secretary of the senate finance committee and the secre-
     3  tary of the assembly ways and means committee shall issue a joint report
     4  containing a consensus forecast of the economy and estimates of receipts
     5  for  the  current  and  the ensuing state fiscal year. Such estimates of
     6  receipts shall include, but not be limited to: expected tax receipts  on
     7  an  all-funds basis, projected lottery receipts, and anticipated miscel-
     8  laneous receipts to be received in the general  fund.  The  estimate  of
     9  receipts  for  the ensuing fiscal year contained in the report, shall be
    10  all receipts from such sources described in this  subdivision  available
    11  to make disbursements authorized by the appropriation bills submitted by
    12  the governor pursuant to section three of article seven of the constitu-
    13  tion for the ensuing fiscal year.
    14    (2)  On  or  before May first in each year, the director of the budget
    15  and the secretary of the senate finance committee and the  secretary  of
    16  the  assembly  ways and means committee shall issue a revised version of
    17  the joint report that was initially due by March first and that contains
    18  a consensus forecast of the economy and estimates of receipts.
    19    (c) (1) On a failure of the director of the budget, the  secretary  of
    20  the  senate finance committee and the secretary of the assembly ways and
    21  means committee to issue a joint report containing a consensus  forecast
    22  as  provided in paragraph (b) of this subdivision, the state comptroller
    23  shall, on or before March fifth, provide estimates of receipts  for  the
    24  current and the ensuing state fiscal year. Such estimates shall include,
    25  but  not  be  limited  to,  expected tax receipts on an all-funds basis,
    26  projected lottery receipts, and miscellaneous receipts to be received in
    27  the general fund. In rendering his or her estimate, as required in  this
    28  paragraph,  the comptroller shall give due consideration to the inherent
    29  risks in economic and revenue forecasting and the interest of the  state
    30  to  maintain  budget balance throughout the fiscal year. The estimate of
    31  receipts for the ensuing fiscal year provided by the state  comptroller,
    32  shall  be all receipts from such sources available to make disbursements
    33  authorized by the appropriation bills submitted by the governor pursuant
    34  to section three of article seven of the constitution  for  the  ensuing
    35  fiscal year.
    36    (2)  On  a  failure of the director of the budget and the secretary of
    37  the senate finance committee and the secretary of the assembly ways  and
    38  means committee to issue a joint report revising the March first consen-
    39  sus  forecast  the  state  comptroller  shall,  on  or before May fifth,
    40  provide estimates for receipts for the current and ensuing state  fiscal
    41  year.  Such estimates shall incorporate the most current tax revenue and
    42  any other pertinent fiscal information.
    43    § 3. Subdivision 1 of section 2022 of the education law, as amended by
    44  section 7 of part A of chapter 97 of the laws of  2011,  is  amended  to
    45  read as follows:
    46    1.  Notwithstanding any law, rule or regulation to the contrary, prior
    47  to two thousand nineteen the election of  trustees  or  members  of  the
    48  board of education, and the vote upon the appropriation of the necessary
    49  funds to meet the estimated expenditures, in any common school district,
    50  union  free  school  district,  central  school district or central high
    51  school district shall be held at the annual meeting and election on  the
    52  third  Tuesday  in  May,  provided, however, that such election shall be
    53  held on the second Tuesday in May if the commissioner at the request  of
    54  a  local  school  board  certifies  no  later than March first that such
    55  election would conflict with religious observances.   Commencing in  two
    56  thousand  nineteen,  the election of trustees or members of the board of

        A. 8556                             4
     1  education, and the vote upon the appropriation of the necessary funds to
     2  meet the estimated expenditures, in any common  school  district,  union
     3  free  school  district,  central  school district or central high school
     4  district  shall be held at the annual meeting and election on the fourth
     5  Tuesday in June. The sole trustee, board of trustees or board of  educa-
     6  tion  of  every  common,  union  free,  central  or  central high school
     7  district and every city school district to which  this  article  applies
     8  shall  hold  a budget hearing not less than seven nor more than fourteen
     9  days prior to the annual meeting and election or special district  meet-
    10  ing  at  which  a  school  budget vote will occur, and shall prepare and
    11  present to the voters at such budget hearing a proposed school  district
    12  budget for the ensuing school year.
    13    §  4. Subdivision 2 of section 2601-a of the education law, as amended
    14  by section 9 of part A of chapter 97 of the laws of 2011, is amended  to
    15  read as follows:
    16    2.  The board of education shall conduct all annual and special school
    17  district meetings for the purpose of adopting a school  district  budget
    18  in  the  same  manner as a union free school district in accordance with
    19  the provisions of article forty-one of this title, except  as  otherwise
    20  provided  by  this  section.  [The]  Prior to two thousand nineteen, the
    21  annual meeting and election of each such city school district  shall  be
    22  held  on  the  third Tuesday of May in each year, provided, however that
    23  such annual meeting and election shall be held on the second Tuesday  in
    24  May if the commissioner at the request of a local school board certifies
    25  no  later  than March first that such election would conflict with reli-
    26  gious observances, and any school budget revote shall  be  held  on  the
    27  date  and  in  the same manner specified in subdivision three of section
    28  two thousand seven of this title.  Prior to two thousand  nineteen,  the
    29  annual  meeting  and election of each such city school district shall be
    30  held on the third Tuesday of May in each year,  provided,  however  that
    31  such  annual meeting and election shall be held on the second Tuesday in
    32  May if the commissioner at the request of a local school board certifies
    33  no later than March first that such election would conflict  with  reli-
    34  gious  observances,  and  any  school budget revote shall be held on the
    35  date and in the same manner specified in subdivision  three  of  section
    36  two  thousand  seven  of this title. The provisions of this article, and
    37  where applicable subdivisions nine and  nine-a  of  section  twenty-five
    38  hundred  two of this title, governing the qualification and registration
    39  of voters, and procedures for the nomination and election of members  of
    40  the  board  of  education  shall continue to apply, and shall govern the
    41  qualification and registration of  voters  and  voting  procedures  with
    42  respect to the adoption of a school district budget.
    43    § 5. Subdivision 1 of section 2003 of the education law, as amended by
    44  chapter 64 of the laws of 1993, is amended to read as follows:
    45    1. The district clerk of each common school district shall give notice
    46  of  the  availability  of  the statement of expenditures pursuant to the
    47  provisions of section sixteen hundred eight of this [chapter] title  and
    48  shall  also  give  notice of the time and place of the annual meeting by
    49  publishing a notice [four] two times within the [seven] three weeks next
    50  preceding such annual meeting, the first  publication  to  be  at  least
    51  [forty-five]  eighteen  days  before  said meeting, in two newspapers if
    52  there shall be two, or in one newspaper  if  there  shall  be  but  one,
    53  having  general  circulation  within  such district. But if no newspaper
    54  shall then have general circulation therein, the said  notice  shall  be
    55  posted  in  at  least  twenty of the most public places in said district
    56  forty-five days before the time of such meeting.    The  clerk  of  each

        A. 8556                             5
     1  common school district shall post predominately on the school district's
     2  official  website  the  notice  of  the availability of the statement of
     3  expenditures pursuant to the provisions of section sixteen hundred eight
     4  of  this  title,  and  shall  also  post  predominately  on  the  school
     5  district's official website the time and place  of  the  annual  meeting
     6  throughout  the  three  weeks  next preceding such district meeting, the
     7  first publication to be at least eighteen days before said meeting.
     8    § 6. Subdivision 1 of section 2004 of the education law, as amended by
     9  chapter 68 of the laws of 1994, is amended to read as follows:
    10    1. The clerk of each union free school district shall give  notice  of
    11  the  availability  of  the  statement  of  expenditures  pursuant to the
    12  provisions of section seventeen hundred sixteen of this [chapter]  title
    13  and  shall  also give notice of the time and place of the annual meeting
    14  and the notice required by section seventeen  hundred  sixteen  of  this
    15  [chapter]  title  by  publishing  a  notice  [four] two times within the
    16  [seven] three weeks next preceding  such  district  meeting,  the  first
    17  publication  to be at least [forty-five] eighteen days before said meet-
    18  ing, in two newspapers if there shall be two, or  in  one  newspaper  if
    19  there shall be but one, having general circulation within such district.
    20  But  if  no  newspaper  shall then have general circulation therein, the
    21  said notice shall be posted in at least twenty of the most public places
    22  in said district forty-five days before the time of such meeting.    The
    23  clerk of each union free school district shall post predominately on the
    24  school district's official website the notice of the availability of the
    25  statement  of  expenditures pursuant to the provisions of section seven-
    26  teen hundred sixteen of this title and shall also post predominately  on
    27  the  school district's official website the time and place of the annual
    28  meeting throughout the three weeks next preceding such district meeting,
    29  the first publication to be at least eighteen days before said meeting.
    30    § 7. Paragraph b of subdivision 7 of section  1608  of  the  education
    31  law,  as  amended  by  section  4 of part H of chapter 83 of the laws of
    32  2002, is amended to read as follows:
    33    b. A copy of the property tax report  card  prepared  for  the  annual
    34  district  meeting  shall  be  submitted  to the department in the manner
    35  prescribed by the department by the end of the business day next follow-
    36  ing approval of the report card by the trustee or board of trustees, but
    37  no later than [twenty-four] eighteen days prior to the statewide uniform
    38  voting day. The department  shall  compile  such  data  for  all  school
    39  districts  whose  budgets  are subject to a vote of the qualified voters
    40  and shall make such compilation available electronically  at  least  ten
    41  days prior to the statewide uniform voting day.
    42    § 8. Section 2515 of the education law, as added by chapter 171 of the
    43  laws of 1996, is amended to read as follows:
    44    §  2515.  Fiscal  year.  The fiscal year for  city school districts of
    45  cities with less than one hundred twenty-five thousand inhabitants shall
    46  be the period commencing with [July] August first and ending with  [June
    47  thirtieth] July thirty-first next following.
    48    §  9.  Subdivision 3 of section 2006 of the education law, as added by
    49  section 4 of part M of chapter 57 of the laws of  2005,  is  amended  to
    50  read as follows:
    51    3.  Whenever  the  voters shall have defeated the budget of the school
    52  district at the annual meeting and election, the  trustees  may  call  a
    53  special  district  meeting  for a school budget revote to be held on the
    54  [third] fourth Tuesday of [June] July, provided, however that such budg-
    55  et revote shall be held on the [second] third Tuesday in [June] July  if
    56  the  commissioner  at  the  request of a local school board certifies no

        A. 8556                             6
     1  later than March first that such  vote  would  conflict  with  religious
     2  observances. The trustees shall give the notices required by subdivision
     3  one  of  section  two  thousand  three  of this part and this section by
     4  publishing  such  notices  once  in  each week within the two weeks next
     5  preceding such special meeting, the first publication  to  be  at  least
     6  fourteen days before such meeting, with any required posting to be four-
     7  teen days before the time of such meeting.
     8    §  10.  Paragraph  b of subdivision 3 of section 2007 of the education
     9  law, as amended by section 5 of part M of chapter  57  of  the  laws  of
    10  2005, is amended to read as follows:
    11    b.  A  school  budget  revote  called  pursuant to paragraph a of this
    12  subdivision shall be held on the [third] fourth Tuesday of [June]  July,
    13  provided,  however that such budget revote shall be held on the [second]
    14  third Tuesday in [June] July if the commissioner at  the  request  of  a
    15  local  school  board  certifies no later than March first that such vote
    16  would conflict with religious observances.
    17    § 11. This act shall take effect January 1,  2019;  provided,  however
    18  that  the  amendments  to  sections 2022 and 2601-a of the education law
    19  made by sections three and four of this act shall not affect the expira-
    20  tion of such sections and shall be deemed to expire therewith.
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