Bill Text: NY S04283 | 2017-2018 | General Assembly | Introduced
Bill Title: Exempts certain BOCES capital expenditures from limitations upon local school district tax levies.
Spectrum: Slight Partisan Bill (Republican 7-4)
Status: (Introduced - Dead) 2017-06-21 - SUBSTITUTED BY A5965 [S04283 Detail]
Download: New_York-2017-S04283-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4283 2017-2018 Regular Sessions IN SENATE February 8, 2017 ___________ Introduced by Sens. MURPHY, CARLUCCI, FUNKE, GALLIVAN, RITCHIE, VALESKY -- read twice and ordered printed, and when printed to be committed to the Committee on Education AN ACT to amend the education law, in relation to exempting BOCES capi- tal expenditures from limitations upon local school district tax levies; and providing for the repeal of such provisions upon expira- tion thereof The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph c of subdivision 2 of section 2023-a of the 2 education law, as amended by section 1 of subpart C of part C of chapter 3 20 of the laws of 2015, is amended to read as follows: 4 c. "Capital local expenditures" means (i) the taxes associated with 5 budgeted expenditures resulting from the financing, refinancing, acqui- 6 sition, design, construction, reconstruction, rehabilitation, improve- 7 ment, furnishing and equipping of, or otherwise providing for school 8 district capital facilities or school district capital equipment, 9 including debt service and lease expenditures, and transportation capi- 10 tal debt service, and (ii) the school district's share of capital local 11 expenditures, as defined in subparagraph (i) of this paragraph, for 12 boards of cooperative educational services as authorized pursuant to 13 section nineteen hundred fifty of this title and approved by the commis- 14 sioner, subject to the approval of the qualified voters where required 15 by law. [The commissioner of taxation and finance shall, as appropri-16ate, promulgate rules and regulations which may provide for adjustment17of capital local expenditures to reflect a school district's share of18additional budgeted capital expenditures made by a board of cooperative19educational services.] 20 § 2. Subparagraph 1 of paragraph b of subdivision 4 of section 1950 of 21 the education law, as amended by chapter 474 of the laws of 1996, is 22 amended to read as follows: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02335-03-7S. 4283 2 1 (1) Prepare, prior to the annual meeting of members of the boards of 2 education and school trustees, held as provided in paragraph o of this 3 subdivision, a tentative budget of expenditures for the program costs, a 4 tentative budget for capital costs, and a tentative budget for the 5 administration costs of the board of cooperative educational services. 6 Such budgets shall include the proposed budget for the upcoming school 7 year, the previous school year's actual costs and the current school 8 year's projected costs for each object of expenditure. Such program, 9 capital and administrative budgets shall be separately delineated in 10 accordance with the definition of program, capital and administrative 11 costs which shall be promulgated by the commissioner after consultation 12 with school district officials and the director of the budget. Personal 13 service costs for each budget shall include the number of full-time 14 equivalent positions funded and total salary and, except as noted here- 15 in, fringe benefit costs for such positions by program. Each program 16 budget shall also include the local and statewide unit costs of such 17 programs and services proposed for the upcoming school year, such actual 18 unit costs for the previous school year, and the current school year's 19 projected unit costs, all established in accordance with paragraph d of 20 this subdivision. The capital budget shall include facility construction 21 and lease expenditures authorized pursuant to paragraphs p, t and u of 22 this subdivision, payments for the repayment of indebtedness related to 23 capital projects, payments for the acquisition or construction of facil- 24 ities, sites or additions, provided that such budget shall contain a 25 rental, operations and maintenance section that will include base rent 26 costs, total rent costs, operations and maintenance charges, cost per 27 square foot for each facility rented or leased by such board of cooper- 28 ative educational services, and any and all expenditures associated with 29 custodial salaries and benefits, service contracts, supplies, utilities, 30 maintenance and repairs for such facilities, and that such budget shall 31 include the annual debt service and total debt for all facilities 32 financed by bonds or notes of the component districts, annual rental and 33 lease payments and total rental and lease costs for all facilities rent- 34 ed by such board; such capital budget shall also include expenditures 35 resulting from court judgments and orders from administrative bodies or 36 officers, and, to the extent a board's administrative budget has been 37 adopted, one-time costs incurred in the first year in which an employee 38 retires. The administrative budget shall include, but need not be limit- 39 ed to, office and central administrative expenses, traveling expenses 40 and salaries and benefits of supervisors and administrative personnel 41 necessary to carry out the central administrative duties of the supervi- 42 sory district, any and all expenditures associated with the board, the 43 office of district superintendent, general administration, central 44 support services, planning, and all other administrative activities. 45 Such administrative budget shall also specify the amount of supplementa- 46 ry salary and benefits, if any, which the board determines should be 47 paid to the district superintendent of schools and the board shall 48 append to such budget a detailed statement of the total compensation to 49 be paid the district superintendent of schools by the board, including a 50 delineation of the salary, annualized cost of benefits and any in-kind 51 or other form of remuneration to be paid, plus, commencing with the 52 presentation of the budget for the nineteen hundred ninety-seven--nine- 53 ty-eight school year, a list of items of expense eligible for reimburse- 54 ment on expense accounts in the ensuing school year and a statement of 55 the amount of expenses paid to the district superintendent of schools in 56 the prior year for purposes of carrying out his or her official duties;S. 4283 3 1 provided, however, any school district's share of capital local expendi- 2 tures of a board of cooperative educational services, as defined in 3 subparagraph (ii) of paragraph c of subdivision two of section two thou- 4 sand twenty-three-a of this title, and approved by the commissioner 5 shall not be included in a school district's tax levy pursuant to such 6 section. 7 § 3. This act shall take effect immediately; provided that the amend- 8 ments to paragraph c of subdivision 2 of section 2023-a of the education 9 law made by section one of this act shall be subject to the repeal of 10 such section and shall be deemed repealed therewith; provided, further, 11 that the amendments to subparagraph 1 of paragraph b of subdivision 4 of 12 section 1950 of the education law made by section two of this act shall 13 expire on the same date and manner as section 13 of part A of chapter 97 14 of the laws of 2011, as amended.
