3602 - Apportionment of public moneys to school districts employing eight or more teachers.

§  3602.  Apportionment of public moneys to school districts employing  eight or more teachers.  Notwithstanding any other  provisions  of  this  chapter  or  any  other  provisions  of law, each school district of the  state employing eight or more teachers shall receive  its  apportionment  of  public  money  payable during the school year commencing July first,  nineteen  hundred  ninety-three  and  during  subsequent  school   years  pursuant  to  the  provisions  of  this  section  and  in  lieu  of  any  apportionments or payments otherwise payable under any other section  of  this  chapter  except  any  such  apportionments or payments that may be  payable to such district  for  school  lunches,  for  textbooks,  school  library  materials, computer hardware or computer software, for services  or programs provided by a board of cooperative educational  services  or  by  a county vocational education and extension board for such district,  for the education of Indian children of a reservation under  a  contract  with the state, by virtue of chapter six hundred thirty-five of the laws  of  nineteen  hundred  sixty-one,  for  school  tax  relief  aid, or for  experimental or special programs in selected school districts, including  but not limited to special apportionments and grants-in-aid pursuant  to  section thirty-six hundred forty-one of this article.    1.  Definitions.  As used in this section the following terms shall be  defined as follows:    a. "Current  year"  shall  mean  the  school  year  during  which  the  apportionment is to be paid pursuant to this section.    b.  "Base  year"  shall mean the school year immediately preceding the  current year.    c. "Actual  valuation"  shall  mean  the  valuation  of  taxable  real  property  in a school district obtained by taking the assessed valuation  of taxable real property within such district as  it  appears  upon  the  assessment  roll  of  the  town,  city, village, or county in which such  property is located, for the  calendar  year  two  years  prior  to  the  calendar  year  in  which  the  base  year  commenced, after revision as  provided by law, and dividing it  by  the  state  equalization  rate  as  determined  by  the  state board of equalization and assessment, for the  assessment roll of such town, city, village, or county completed  during  such  preceding  calendar  year.  The actual valuation of a central high  school district shall be the sum of such  valuations  of  its  component  districts.  Such  actual  valuation  shall  include any actual valuation  equivalent of payments in lieu of taxes determined pursuant  to  section  four  hundred eighty-five of the real property tax law. "Selected actual  valuation" shall mean the lesser of actual valuation calculated for  aid  payable  in  the  current  year  or  the  two-year average of the actual  valuation calculated for aid payable in the current year and the  actual  valuation calculated for aid payable in the base year.    d.   "Average  daily  attendance"  shall  mean  the  total  number  of  attendance days of pupils in a public school of  a  school  district  in  kindergarten through grade twelve, or equivalent ungraded programs, plus  the total number of instruction days for such pupils receiving homebound  instruction  including  pupils  receiving  instruction through a two-way  telephone communication system,  divided  by  the  number  of  days  the  district  school  was  in  session  as  provided  in  this  section. The  attendance of pupils with disabilities attending under the provisions of  paragraph c of subdivision two of section forty-four hundred one of this  chapter shall be added to average daily attendance.    (1) Equivalent attendance shall mean the quotient of the total  number  of  student  hours  of  instruction  in programs in a public school of a  school district or a board of cooperative educational  services  leading  to a high school diploma or a high school equivalency diploma as defined  in  regulations  of  the  commissioner  for  pupils  under  the  age  oftwenty-one not on a regular day school register of the district, divided  by one thousand. Average daily attendance shall include  the  equivalent  attendance  of the school district. For the purposes of secondary school  weighting,  such  equivalent  attendance  shall be considered as average  daily attendance in grades seven through twelve.    (2) In computing average daily attendance, school districts may,  with  the  commissioner's approval, exclude attendance for those days on which  school attendance was adversely  affected  because  of  an  epidemic  or  manmade  or  natural  disaster  or  act  of terrorism. In computing such  attendance, the school district  shall:  (i)  determine  the  number  of  religious  holidays  which  fall  on  a  school day within a school year  according to regulations established by the commissioner, such religious  holidays to be duly recognized as such for purposes of this  section  by  duly  adopted  resolution  of  the  board  of education; (ii) deduct the  aggregate attendance on such religious holidays from the total aggregate  attendance, by grade level; (iii) deduct such  religious  holidays  from  the  total  number  of days of session, by grade level; and (iv) compute  the average daily attendance for the school year.    e. Pupils with special educational needs.    (1) "Percentage of pupils with special  educational  needs"  shall  be  based on the following tests: the third and sixth grade reading and math  tests  administered  in  spring  of nineteen hundred eighty-five and the  spring  of  nineteen  hundred  eighty-six.  Such  percentage  shall   be  calculated as follows:    (i)  determine  the  number  of  pupils  tested  who  scored below the  statewide reference point as determined by the commissioner on each test  administered pursuant to this  subparagraph,  plus  pupils,  other  than  pupils  with disabilities and pupils with limited English proficiency as  defined by the commissioner who  are  exempt  from  taking  such  tests,  provided,  however,  that a district employing eight or more teachers in  such years but not operating each grade may use the percentage  computed  pursuant to this paragraph for the district which in such years enrolled  the greatest number of pupils in such grade from such district;    (ii)  divide  the sum of such numbers by the number of such pupils who  took  each  of  such  tests,  plus  pupils,  other  than   pupils   with  disabilities  and  pupils with limited English proficiency as defined by  the commissioner who  are  exempt  from  taking  such  tests,  provided,  however, that a district which in any of the applicable school years did  not  maintain  a  home school or employed fewer than eight teachers, and  which in the base year employed eight or  more  teachers,  may  use  the  scores  in  a  later  test  as  designated  by  the commissioner for the  purposes of this paragraph;    (iii) express the result as a percentage carried to one decimal  place  without rounding; and    (iv)  for  the  purposes  of  the  computation  made  pursuant to this  subparagraph, pupils attending campus schools of  the  state  university  shall be included in the numbers of pupils in the district in which they  reside.  The  percentage  of such pupils in component districts shall be  used in the case of central  high  school  districts.  The  commissioner  shall  make adjustments for differences in tests and test administration  in accordance to regulations adopted for such purposes.    (2) (i) For the computation of total wealth pupil units, "pupils  with  special   educational  needs"  shall  be  computed  by  multiplying  the  percentage of pupils with special educational needs  by  the  district's  adjusted average daily attendance.    (ii)  For  the  computation  of total aidable pupils units pursuant to  subdivision eight of this  section  for  aid  payable  in  the  nineteen  hundred  ninety-seven--ninety-eight  through  the  two thousand six--twothousand seven school years, "pupils  with  special  educational  needs"  shall   be  the  product  of  the  percentage  of  pupils  with  special  educational needs, the district's adjusted average daily attendance  for  the year prior to the base year, and the enrollment index.    (iii)  For  the  computation of total aidable pupils units pursuant to  paragraph e of subdivision two of this section for aid  payable  in  the  two  thousand  seven--two  thousand  eight  school  year and thereafter,  "pupils with special educational needs" shall  be  the  product  of  the  percentage  of  pupils  with  special  educational needs, the district's  adjusted average daily attendance for the year prior to the  base  year,  and the enrollment index.    (3) "Weighted pupils with special educational needs" shall be computed  by  multiplying  pupils  with  special  educational needs by twenty-five  percentum, with the result rounded up to the next whole number. For  the  purposes  of  the  computation  of  additional  aidable  pupil units for  inclusion in total wealth pupil units, the computations made pursuant to  this paragraph shall include only resident pupils.    f. "Expense per pupil" shall mean approved operating expense  for  the  year  prior  to  the  base  year divided by the sum, computed using year  prior to the base year pupil counts, of the total  aidable  pupil  units  plus  weighted  pupils  with  disabilities,  provided  that  for the two  thousand six--two thousand seven school year  and  prior  school  years,  total  aidable  pupil  units  plus  weighted  pupils  with  handicapping  conditions shall be used in such computation. Expense per pupil for each  borough in the city school district of the city of New York shall be the  expense per pupil of the entire city school district.    g. "Summer session pupils" shall mean those pupils attending  approved  programs  of  instruction  operated by the district during the months of  July and August in accordance with the regulations  promulgated  by  the  commissioner.    h.  "Adjusted  gross income" shall mean the adjusted gross income of a  school district for the calendar year three years prior to the  calendar  year  in  which  the  current  year  commences. The income data shall be  computed in accordance with regulations adopted by the  commissioner  of  taxation  and  finance  based  upon  personal income tax returns for the  calendar year three years prior  to  the  calendar  year  in  which  the  current  school  year  commences,  as  reported  to  the commissioner by  September of the base year,  including  the  results  of  the  permanent  computerized   statewide   school  district  address  match  and  income  verification system. The  adjusted  gross  income  of  the  city  school  district  of the city of New York shall be the sum of the adjusted gross  income of the boroughs of the city.  The  adjusted  gross  income  of  a  central  high  school district shall equal the sum of the adjusted gross  income of each of its component  school  districts.  "Selected  adjusted  gross  income" shall mean the lesser of adjusted gross income calculated  for aid payable in the current year  or  the  two-year  average  of  the  adjusted gross income calculated for aid payable in the current year and  the adjusted gross income calculated for aid payable in the base year.    i. "Weighted pupils with disabilities" shall be computed as follows:    (1) "Pupils with disabilities" shall mean pupils of school age who are  identified as students with disabilities pursuant to article eighty-nine  of  this chapter and the regulations of the commissioner and who receive  special education services or attend special  education  programs  which  meet  criteria  established  by  the  commissioner, operated by a school  district eligible for total foundation aid pursuant to this  section  or  by  a  board  of  cooperative  educational  services, whether or not the  school district is a component of such board.(2)  "Declassification  pupils"  shall  mean  pupils  enrolled  in   a  full-time  regular  education  program,  who  were enrolled in a special  education program in  the  prior  year.  Services  to  pupils  shall  be  provided  on  a  regular  basis  and  may include, but not be limited to  psychological,  social  work, speech and language services and noncareer  counseling services provided  by  qualified  professional  personnel  as  defined  in  regulations  of  the commissioner. Services for teachers of  such pupils may include the assistance of teacher aides or  consultation  with  appropriate  personnel.  When  a  committee  on  special education  determines that a pupil no longer needs special education  services  and  is ready for a full-time regular education program, such committee shall  identify and recommend the appropriate declassification support services  for the first year in the regular education program.    (3)  "Weighted pupils with disabilities" shall mean the attendance, as  defined  in  the  regulations  of  the  commissioner,  of  pupils   with  disabilities  who have been determined by a school district committee on  special education to require any of the following types  and  levels  of  programs  or  services  specified  in this subparagraph, and who receive  such programs and services from the school district of attendance during  the base year, multiplied by a special services weighting determined  as  follows:    (i)  for placement for sixty per centum or more of the school day in a  special class, or home or hospital instruction for a period of more than  sixty days, or special services or programs  for  more  than  sixty  per  centum  of  the  school day, the special services weighting shall be one  hundred seventy percent;    (ii) for placement for twenty per centum or more of the school week in  a resource room  or  special  services  or  programs  including  related  services  required  for twenty per centum or more of the school week, or  in the case of pupils in grades seven through twelve  or  a  multi-level  middle  school  program as defined by the commissioner or in the case of  pupils in grades four through six in an elementary school operating on a  period basis, the equivalent of five periods per week, but not less than  the equivalent of one hundred eighty minutes in a resource  room  or  in  other special services or programs including related services, or for at  least  two  hours  per  week  of  direct  or indirect consultant teacher  services, in accordance with regulations of the commissioner adopted for  such purpose, the special services weighting shall be ninety percent.    (3-a) "Resident weighted pupils with disabilities" shall mean weighted  pupils with disabilities minus  the  nonresident  weighted  pupils  with  disabilities plus the resident weighted pupils with disabilities to whom  special  services  or  programs  are  provided  by another public school  district.    (4) "Weighted foundation pupils with disabilities" shall mean the  sum  of    (i) the full-time equivalent enrollment, as defined in the regulations  of   the  commissioner,  of  pupils  with  disabilities  who  have  been  determined by a  school  district  committee  on  special  education  to  require  any  of  the following types and levels of programs or services  specified in this  subparagraph,  and  who  receive  such  programs  and  services from the school district of attendance, multiplied by a special  services  weighting  based  on an analysis of costs of special education  and general education in successful school districts, provided that  the  weighting for the two thousand seven--two thousand eight school year and  thereafter shall be one and forty-one hundredths (1.41):    (A)  placement  for  sixty  per  centum or more of the school day in a  special class, or(B) home or hospital instruction for a period of more than sixty days,  or    (C) special services or programs for more than sixty per centum of the  school day, or    (D)  placement  for  twenty per centum or more of the school week in a  resource room or to  require  special  services  or  programs  including  related services for twenty per centum or more of the school week, or in  the  case  of  pupils  in  grades  seven through twelve or a multi-level  middle school program as defined by the commissioner or in the  case  of  pupils in grades four through six in an elementary school operating on a  period basis, the equivalent of five periods per week, but not less than  the  equivalent  of  one hundred eighty minutes in a resource room or in  other special services or programs including related services, or    (E) at least two hours per  week  of  direct  or  indirect  consultant  teacher  services,  in  accordance  with regulations of the commissioner  adopted for such purpose, plus    (ii) the full time equivalent enrollment  of  declassification  pupils  multiplied by a declassification weighting of five-tenths (0.5).    (5)  "Resident  weighted  supplemental pupils with disabilities" shall  mean  weighted  supplemental  pupils   with   disabilities   minus   the  nonresident  weighted  supplemental  pupils  with  disabilities plus the  resident weighted supplemental pupils with disabilities to whom  special  services  or  programs  are  provided by another public school district,  where "weighted supplemental pupils with disabilities"  shall  mean  the  attendance, as defined in the regulations of the commissioner, of pupils  with  disabilities  who  have  been  determined  by  a  school  district  committee on special education to require any of the following types and  levels of programs or services specified in this subparagraph,  and  who  receive   such  programs  and  services  from  the  school  district  of  attendance during the  base  year,  multiplied  by  a  special  services  weighting determined as follows:    (i)  for placement for sixty per centum or more of the school day in a  special class, or home or hospital instruction for a period of more than  sixty days, or special services or programs  for  more  than  sixty  per  centum  of  the  school day, the special services weighting shall be one  hundred sixty-five percent;    (ii) for placement for twenty per centum or more of the school week in  a resource room  or  special  services  or  programs  including  related  services  required  for twenty per centum or more of the school week, or  in the case of pupils in grades seven through twelve  or  a  multi-level  middle  school  program as defined by the commissioner or in the case of  pupils in grades four through six in an elementary school operating on a  period basis, the equivalent of five periods per week, but not less than  the equivalent of one hundred eighty minutes in a resource  room  or  in  other special services or programs including related services, or for at  least  two  hours  per  week  of  direct  or indirect consultant teacher  services, in accordance with regulations of the commissioner adopted for  such purpose, the special services weighting shall be ninety percent.    (6) "Integrated settings weighted pupils with disabilities"  shall  be  the  product  of  the  attendance  in the year prior to the base year of  pupils who have been determined by a committee on special  education  to  require special services or programs for sixty per centum or more of the  school  day  pursuant  to  clause  (i)  of  subparagraph  three  of this  paragraph and are provided special services or programs in  the  general  education  setting by qualified personnel, as defined in the regulations  of the commissioner, multiplied by five tenths.    j. "Total foundation aid base" for the purposes of  this  section  (i)  for  aid  payable  in  the two thousand seven--two thousand eight schoolyear, the total foundation aid base  shall  equal  the  total  amount  a  district was eligible to receive in the base year for    (1) flex aid in an amount equal to the sum of (A) the amount set forth  for  each  school district as "FLEX AID" under the heading "2005-06 Base  Year  Aids"  in  the  school  aid  computer  listing  produced  by   the  commissioner  in  support  of  the  executive  budget  request  for  the  2006--2007 school year and entitled "BT131-6", and  (B)  the  additional  FLEX  aid  equivalent as computed pursuant to chapter fifty-eight of the  laws of two thousand six;    (2) the extraordinary  needs  equivalent  aid  apportionment  computed  pursuant  to  chapter  fifty-eight  of  the laws of two thousand six, as  amended by chapter sixty-one of the laws of two thousand six;    (3) an amount equal to the amount such  district  received  for  early  grade  class size reduction grants pursuant to or in lieu of subdivision  thirty-seven of this section, provided that  such  amount  computed  and  payable as of September one of the school year immediately following the  school  year for which such aid is claimed shall be deemed final and not  subject to change;    (4) the growth  aid  equivalent  apportionment  computed  pursuant  to  chapter fifty-eight of the laws of two thousand six;    (5)  the  enrollment adjustment aid apportionment computed pursuant to  chapter fifty-eight of the laws of two thousand six;    (6) the reorganization incentive  operating  aid  equivalent  computed  pursuant to chapter fifty-eight of the laws of two thousand six;    (7)  the  tax  limitation  aid equivalent computed pursuant to chapter  fifty-eight of the laws of two thousand six;    (8) the high  tax  aid  apportionment  computed  pursuant  to  chapter  fifty-eight  of  the  laws  of  two  thousand six, as amended by chapter  sixty-one of the laws of two thousand six;    (9)  the  additional  limited  English  proficiency   aid   equivalent  apportionment  computed  pursuant  to chapter fifty-eight of the laws of  two thousand six, as amended by chapter sixty-one of  the  laws  of  two  thousand six;    (10)  the positive difference of the public excess cost aid equivalent  apportionment computed pursuant to chapter fifty-eight of  the  laws  of  two  thousand  six,  minus  the  amount computed under paragraph five of  subdivision nineteen of this section;    (11) teacher support payments made in the 2006--2007  school  year  as  follows:  to the city school district of the city of New York, sixty-two  million seven hundred seven thousand dollars; to the Buffalo city school  district, one million, seven hundred forty-one thousand dollars; to  the  Rochester  city  school  district,  one  million,  seventy-six  thousand  dollars; to the  Syracuse  city  school  district,  eight  hundred  nine  thousand  dollars; and to the Yonkers city school district, one million,  one hundred forty-seven thousand dollars;    (12) an amount equal to the  amount  such  district  was  eligible  to  receive  pursuant  to  or  in  lieu  of subdivision thirty-one-a of this  section;    (13) an amount equal to a share of three million dollars in  the  same  proportion  as such district's share of Fort Drum school district grants  for the 2005--2006 school year, and additional amounts provided  to  the  Indian River central school district, the Watertown city school district  and the Carthage central school district pursuant to chapter fifty-three  of  the  laws  of two thousand six to account for an increase in student  enrollment as a result of the expansion of Fort Drum;    (14) payments made in the 2006--2007 school  year  for  magnet  school  grants  pursuant to or in lieu of subdivision five of section thirty-six  hundred forty-one of this article, as follows: to the Albany city schooldistrict, three million, five hundred fifty  thousand  dollars;  to  the  Amsterdam  city  school district, eight hundred thousand dollars; to the  Beacon city school district, five hundred sixty-six thousand dollars; to  the   Buffalo  city  school  district,  twenty-one  million  twenty-five  thousand dollars; to the  Freeport  union  free  school  district,  four  hundred  thousand  dollars;  to  the Greenburgh central school district,  three hundred thousand dollars; to the Hudson city school district, four  hundred thousand dollars; to the Middletown city school  district,  four  hundred  thousand dollars; to the Mount Vernon city school district, two  million dollars; to the New Rochelle city school district, one  million,  four  hundred  ten  thousand dollars; to the city school district of the  city of New York, forty-eight million, one hundred seventy-five thousand  dollars; to the Newburgh city school district, four million, six hundred  forty-five thousand dollars; to the Niagara Falls city school  district,  six hundred thousand dollars; to the Peekskill city school district, two  hundred  thousand dollars; to the Port Chester city school district, one  million, one hundred fifty thousand dollars; to  the  Poughkeepsie  city  school   district,  two  million,  four  hundred  seventy-five  thousand  dollars; to the Rochester city school district, fifteen million dollars;  to the Schenectady city school  district,  one  million,  eight  hundred  thousand dollars; to the Syracuse city school district, thirteen million  dollars;  to the Utica city school district, two million dollars; to the  White Plains city school district, nine hundred thousand dollars; to the  Yonkers city school district, forty-nine million, five hundred  thousand  dollars;    (15)  an  amount  equal to the amount received by such district in the  2005--2006 school year pursuant to subdivision six of section thirty-six  hundred forty-one of this article;    (16) an amount equal to the amount received by such  district  in  the  2005--2006   school  year  pursuant  to  subdivision  seven  of  section  thirty-six hundred forty-one of this article;    (17) sound basic education aid equal to the sum of (A) the  district's  base year apportionment for sound basic education aid set forth for each  school  district  as "2005-2006 Sound Basic Education" in the school aid  computer  listing  produced  by  the  commissioner  in  support  of  the  executive  budget  request  for  the 2006--2007 school year and entitled  "BT131-6" plus (B) the product of  three  hundred  seventy-five  million  dollars  ($375,000,000) multiplied by the district's SBE ratio. The "SBE  ratio" shall be equal to the quotient of  the  district's  apportionment  for  sound  basic  education  aid  set forth for each school district as  "2005-06 Sound Basic Education"  in  the  school  aid  computer  listing  produced  by the commissioner in support of the executive budget request  for the 2006--2007 school year and entitled "BT131-6",  divided  by  the  sum  of  such  apportionments  set  forth  for  all  school districts as  "2005-06 Sound Basic Education" in  such  school  aid  computer  listing  entitled "BT131-6".    (18)  the net tuition adjustment computed for the 2006--07 school year  pursuant to or in lieu  of  paragraph  g  of  subdivision  two  of  this  section.    (ii)  For  aid  payable  in  the two thousand eight--two thousand nine  school year and thereafter, the total foundation aid  base  shall  equal  the  total  amount  a  district was eligible to receive in the base year  pursuant to subdivision four of this section.    k. "Attendance ratio" shall mean the number computed to four  decimals  without  rounding  when  the aggregate days attendance is divided by the  possible aggregate  attendance  of  all  pupils  in  attendance  in  the  district,  as  computed  for each school district by the commissioner by  June first of the year following the attendance year.l. "Average  daily  membership"  shall  mean  the  possible  aggregate  attendance  of all pupils in attendance in a public school of the school  district in kindergarten through grade twelve,  or  equivalent  ungraded  programs,  including  possible  aggregate  attendance  for  such  pupils  receiving  homebound instruction, including pupils receiving instruction  through a two-way telephone  communication  system,  with  the  possible  aggregate  attendance  of  such  pupils  in  one-half  day kindergartens  multiplied by one-half, divided by  the  number  of  days  the  district  school  was  in  session  as  provided  in  this  section. The full time  equivalent enrollment of pupils with disabilities  attending  under  the  provisions  of  paragraph  c  of  subdivision  two of section forty-four  hundred one of this chapter shall be added to average daily  membership.  Average  daily membership shall include the equivalent attendance of the  school  district,  as  computed  pursuant  to  paragraph   d   of   this  subdivision.  In  any  instance  where  a pupil is a resident of another  state or an Indian pupil is a resident of any portion of  a  reservation  located  wholly  or  partly  within the borders of the state pursuant to  subdivision four of section forty-one hundred one of this chapter  or  a  pupil  is  living  on  federally  owned  land  or property, such pupil's  possible aggregate attendance shall be counted as part of  the  possible  aggregate  attendance  of  the  school  district  in which such pupil is  enrolled.    n. (1) "Enrollment" shall mean the unduplicated count of all  children  registered  to  receive  educational  services  in  grades  kindergarten  through twelve, including children in ungraded programs,  as  registered  on   the  date  prior  to  November  first  that  is  specified  by  the  commissioner as the enrollment reporting date for the school district or  nonpublic school, as reported to the commissioner.    (2) "Public school district enrollment" shall mean the sum of: (1) the  number of children on a regular enrollment register of a  public  school  district  on  such  date; (2) the number of children eligible to receive  home instruction in the school district on such date; (3) the number  of  children  for  whom  equivalent  attendance must be computed pursuant to  this  subdivision  on  such  date;  (4)  the  number  of  children  with  disabilities  who  are  residents of such district who are registered on  such date to attend programs under the  provisions  of  paragraph  c  of  subdivision  two  of section forty-four hundred one of this chapter; (5)  the number of children eligible to receive educational services on  such  date  but  not  claimed for aid pursuant to subdivision seven of section  thirty-two hundred two of this chapter; and (6) the number  of  children  registered  on  such date to attend programs (i) pursuant to subdivision  two of section three hundred fifty-five of this chapter or (ii) pursuant  to an agreement between the city school district of the city of New York  and Hunter College pursuant to section sixty-two hundred sixteen of this  chapter.    (3) "Nonpublic school enrollment" shall mean the number of children on  a  regular  enrollment  register  of  a  nonpublic  school  meeting  the  compulsory  attendance  law,  excluding any child counted as part of the  enrollment of a public school district.    (4) "Resident public school district enrollment" shall be  the  public  school district enrollment less the public school district enrollment of  nonresident  pupils  attending  public schools in the district, plus the  public school district enrollment of pupils resident in the district but  attending public schools in another district or state  plus  the  public  school  district  enrollment  of  pupils  resident  in  the district but  attending  full-time  a  school  operated  by  a  board  of  cooperative  educational  services  or  a  county  vocational education and extension  board. Indian pupils who are residents of any portion of  a  reservationlocated  wholly  or  partly  within the borders of the state pursuant to  subdivision four of section forty-one hundred one of  this  chapter  and  are  attending  public  school,  or  pupils  living on the United States  military  reservation  at  West  Point attending public school, shall be  deemed to be resident pupils of the district providing such school,  for  purposes  of  this paragraph. Where a school district has entered into a  contract with the  state  university  pursuant  to  subdivision  two  of  section  three hundred fifty-five of this chapter under which the school  district makes payments in the nature of tuition for  the  education  of  certain  children  residing in the district, such children for whom such  tuition payments are made shall be deemed to be resident pupils of  such  district for the purposes of this paragraph. No student shall be counted  more  than  once, except that, in determining the resident public school  district enrollment of a component school district  of  a  central  high  school  district  the resident public school district enrollment of high  school pupils residing in such  component  district  and  attending  the  central  high  school shall be included, and in determining the resident  public school district enrollment of a central high school district  the  resident  public  school district enrollment of elementary school pupils  residing in such central high school district and attending a  component  district of the central high school district shall be included.    (5)  "Resident  nonpublic  school  district  enrollment"  shall be the  nonpublic school district enrollment less the nonpublic school  district  enrollment  of  nonresident  pupils  attending  nonpublic schools in the  district, plus  the  nonpublic  school  district  enrollment  of  pupils  resident  in  the  district  but  attending nonpublic schools in another  district of the state.    (6) "Additional public school enrollment" shall mean resident students  with disabilities placed by public school districts in approved  private  schools,  the New York state school for the blind at Batavia, or the New  York state school for the deaf at Rome and resident students  placed  in  schools subject to the provisions of chapter five hundred sixty-three of  the laws of nineteen hundred eighty as amended.    (7)  In  determining  enrollment pursuant to subparagraphs two, three,  four, five and six of this paragraph for central high  school  districts  and all school districts located within the boundaries of a central high  school  district, for the purposes of any apportionments payable to both  central high school districts and  to  other  school  districts  located  within  the boundaries of such central high school districts pursuant to  this chapter, and for  the  purposes  of  computing  the  poverty  count  pursuant  to  paragraph  q  of  this subdivision and the school district  basic contribution pursuant to subdivision eight of  section  forty-four  hundred  one  of  this  chapter, only those children in the grade levels  maintained by a central high school district shall be  included  in  the  enrollment  used  to  apportion aid to such central high school district  and only those children of the grade levels maintained  by  a  component  school  district  of a central high school district shall be included in  the public school district enrollment of such component school district.    o. "Limited English proficient count" shall mean the number of  pupils  served  in  the  base  year  in programs for pupils with limited English  proficiency approved by the commissioner pursuant to the  provisions  of  this  chapter  and  in  accordance  with  regulations  adopted  for such  purpose.    p. "Percent of eligible applicants for  the  free  and  reduced  price  lunch  program"  shall  mean the quotient of (i) the number of pupils in  kindergarten through grade six  attending  the  public  schools  of  the  district  who  have  applications  on file or who are listed on a direct  certification letter confirming their eligibility for  participation  inthe  state  and  federally  funded  free  and reduced price school lunch  program on the date enrollment  was  counted  in  accordance  with  this  subdivision  for  the  year  prior to the base year, divided by (ii) the  number  of  pupils  in  kindergarten  through  grade  six  on  a regular  enrollment register of a public school district on the  date  enrollment  was  counted  in  accordance with this subdivision for the year prior to  the  base  year,  computed  to  four  decimals  without  rounding,   and  multiplied  by one hundred to be expressed as a percent to two decimals.  For central high school districts, such percent shall be computed  using  the  sum  of  the  eligible  applicants  and enrollment of the component  districts of the central high school district.    q. "Poverty count" shall mean the sum of  the  product  of  the  lunch  count  multiplied  by sixty-five percent, plus the product of the census  count multiplied by sixty-five percent, where:    (i) "Lunch  count"  shall  mean  the  product  of  the  public  school  enrollment  of the school district on the date enrollment was counted in  accordance with this subdivision for the base  year  multiplied  by  the  quotient  of (A) the sum of the number of pupils in kindergarten through  grade six  attending  the  public  schools  of  the  district  who  have  applications  on file or who are listed on a direct certification letter  confirming  their  eligibility  for  participation  in  the  state   and  federally  funded  free  and  reduced  price  lunch  program on the date  enrollment was counted in accordance with this subdivision for the  year  prior  to the base year, plus such number of eligible applicants for the  free and reduced price lunch program computed for  the  year  two  years  prior  to the base year, plus such number of eligible applicants for the  free and reduced price lunch program computed for the year  three  years  prior  to  the base year, divided by (B) the sum of the number of pupils  in kindergarten through grade six on a regular enrollment register of  a  public  school district on the date enrollment was counted in accordance  with this subdivision for the year prior to the  base  year,  plus  such  number  of  pupils  in  kindergarten  through  grade  six  on  a regular  enrollment register of a public school district computed  for  the  year  two  years  prior  to  the  base  year,  plus  such  number of pupils in  kindergarten through grade six on a regular  enrollment  register  of  a  public  school  district  computed for the year three years prior to the  base year; and    (ii) "Census count" shall  mean  the  product  of  the  public  school  enrollment  of the school district on the date enrollment was counted in  accordance with this subdivision for the base  year  multiplied  by  the  quotient  of  the  number  of  persons aged five to seventeen within the  school district, based on the most recent decennial census as  tabulated  by  the  National  Center  on Education Statistics, who were enrolled in  public schools and whose families had incomes below the  poverty  level,  divided by the total number of persons aged five to seventeen within the  school  district,  based  on such decennial census, who were enrolled in  public schools, computed to four decimals without rounding.    r. "Sparsity count", for districts operating  a  kindergarten  through  grade twelve school program, shall mean the product of (i) the base year  public school enrollment of the district and (ii) the quotient, computed  to  three  decimals  without  rounding,  of  the  positive  remainder of  twenty-five minus the enrollment per square mile divided  by  fifty  and  nine tenths, but not less than zero. Enrollment per square mile shall be  the  quotient,  computed to two decimals without rounding, of the public  school enrollment of the school district  on  the  date  enrollment  was  counted in accordance with this subdivision for the base year divided by  the square miles of the district, as determined by the commissioner.s.  "Extraordinary  needs  count" shall mean the sum of the product of  the limited English proficiency count multiplied by fifty percent, plus,  the poverty count and the sparsity count.    t.  The  "approved  operating  expense"  for the apportionments to any  school district hereunder shall mean the amount computed as follows: The  apportionment to any school district  for  operating  expense  shall  be  based  upon  the  total  expenditures from its general fund and from its  capital fund and from its risk retention fund for purposes  of  employee  benefit  claims  related to salaries paid from the general fund, and for  any city school districts with a population of  more  than  one  hundred  twenty-five  thousand  inhabitants its expenditures from the special aid  fund of grant moneys for improving pupil performance and categorical aid  for special reading programs as provided in the aid to localities budget  during the applicable year as  approved  by  the  commissioner,  and  in  accordance  with  the  classification  of  expenditures  in  use  by the  commissioner  for  the  reporting  by  school  districts  of   receipts,  expenditures and other financial data. For the purpose of this paragraph  operating expense shall be defined as total cash expenditures during the  applicable  year, but shall exclude: (1) any balances and transfers; (2)  any payments for transportation of pupils to and from school during  the  regular  school  year  inclusive  of  capital  outlays  and debt service  therefor; (2-a) a portion of any payments for transportation  of  pupils  to  and  from  district  operated  summer  school  programs  pursuant to  subdivision six of  section  thirty-six  hundred  twenty-two-a  of  this  article,  inclusive  of capital outlays and debt service therefor, equal  to the product of such expenditures multiplied by the  quotient  of  the  total  apportionment  after  the  proration,  if  any,  required by such  subdivision six of such section divided by the total apportionment prior  to such proration; (3) any payments for capital outlay and debt  service  for  school  building purposes, provided, however, that in the case of a  school district which has entered into a contract with state  university  pursuant  to  paragraph  o  of  subdivision two of section three hundred  fifty-five of this  chapter,  under  which  the  school  district  makes  payments  to  state  university on account of capital outlay relating to  certain children residing in such school district, such  payments  shall  not  be  so  excluded;  (4)  any  payments for cafeteria or school lunch  programs; (5) any proceeds of short term borrowings in the general  fund  and  any  payments  from  the proceeds of the sale of obligations in the  capital fund; (6) any cash receipts which reduce the  cost  of  an  item  when  applied  against the expenditure therefor, except gifts, donations  and earned interest and any refunds  made;  (7)  any  payments  made  to  boards  of cooperative educational services for purposes or programs for  which an apportionment is  paid  pursuant  to  other  sections  of  this  chapter,  except  that  payments  attributable  to  eligible pupils with  disabilities and ineligible pupils residing  in  noncomponent  districts  shall be included in operating expense; (8) any tuition payments made to  other  school  districts  inclusive  of  payments made to a central high  school district by one  of  its  component  school  districts;  (9)  any  apportionment  or  payment  received  from the state for experimental or  special programs paid under provisions other than those  found  in  this  section  and other than any apportionments or payments received from the  state by the city school district of the city of Yonkers for the purpose  of funding an educational improvement program pursuant to a court  order  and  other  than  any  other  state  grants  in  aid  identified  by the  commissioner for general use as specified  by  the  board  of  education  pursuant  to  subdivision  two  of section seventeen hundred eighteen of  this chapter; (10) any funds received from the federal government except  the federal share of medicaid  subject  to  the  provisions  of  sectionthirty-six  hundred  nine-a  of  this  part  and except Impact Aid funds  received pursuant to sections two and six of Public Law eighty-one-eight  hundred seventy-four (PL 81-874) or any law superseding such law in  any  such  district  which  received  aid  pursuant  to  both  such sections;  provided further, however,  that  there  shall  be  excluded  from  such  federal  funds  or  other  apportionments  any  payments from such funds  already deducted pursuant to this paragraph; (11) any payments made  for  which  an  apportionment  is  disallowed  pursuant to regulations of the  commissioner; (12) any expenditures made for accounting, tabulation,  or  computer  equipment,  in  excess  of  ten  thousand  dollars unless such  expenditures shall have been specifically approved by the  commissioner;  (13)  any  rentals  received  pursuant to the provisions of section four  hundred three-a of this  chapter;  (14)  any  rentals  or  other  annual  payments  received  pursuant  to  the provisions of section four hundred  three-b  of  this  chapter;  (15)  any  expenditures  made  for  persons  twenty-one  years  of  age  or  over  attending  employment  preparation  education programs pursuant to subdivision eleven of this section;  (16)  any tuition payments made pursuant to a contract under the provisions of  paragraphs  e, f, g, h, i and l of subdivision two of section forty-four  hundred one of this chapter or any tuition payments on behalf of  pupils  attending  a state school under paragraph d of such subdivision; (17) in  any year in which expenditures are made to the New York state  teachers'  retirement  system or the New York state and local employees' retirement  system for both the prior school year and the current school  year,  any  expenditures  made to such retirement systems and recorded in the school  year prior to the school year in which such obligations  are  paid;  and  (18)  any  payments to the commissioner of taxation and finance pursuant  to article twenty-three of the tax law.    u. "Instructional expense" shall mean the sum of all year prior to the  base year expenditures related  to  the  instructional  program  of  the  district,  as  defined in regulations of the commissioner, including the  cost of fringe benefits paid by  such  district  for  the  instructional  staff of the district.    w.  "Extraordinary  needs  percent"  shall  mean  the  quotient of the  extraordinary needs count for the  base  year,  calculated  pursuant  to  paragraph  s  of this subdivision, divided by the public school district  enrollment for the base year, calculated pursuant to subparagraph two of  paragraph n of this subdivision.    x. "Enrollment index" shall be computed by dividing the public  school  enrollment for the current year by public school enrollment for the base  year,  both  as  defined  in  paragraph  n of this subdivision, with the  result carried to three places without rounding.    y. "School tax relief aid" shall mean state aid payable  to  a  school  district  representing  tax savings duly provided by the school district  pursuant to section thirteen hundred six-a of the real property tax  law  that  is claimed by the school district and certified by the state board  of real property services  pursuant  to  subdivision  three  of  section  thirteen hundred six-a of the real property tax law.    2.  Computation of pupil counts and related factors. a. Computation of  resident weighted average daily attendance. For purposes of this section  weighted average daily attendance of a school district  for  any  school  year shall be computed as follows:    (1) Weighted average daily attendance shall be determined by using the  average   daily  attendance  of  public  school  pupils  in  a  full-day  kindergarten and grades one through six as  the  basic  unit,  with  the  attendance  of  such  pupils  in  one-half day kindergartens measured at  one-half of such basic unit and the attendance of such pupils in  grades  seven through twelve measured at one and one-quarter of such basic unit.The  sum  of  all such units of attendance shall be the weighted average  daily attendance.    (2)  In  computing  such  attendance,  the  school  district shall (i)  determine the number of religious holidays which fall on  a  school  day  within  a  school  year  according  to  regulations  established  by the  commissioner, such religious holidays to be duly recognized as such  for  purposes  of  this  section  by  duly adopted resolution of the board of  education; (ii)  deduct  the  aggregate  attendance  on  such  religious  holidays  from  the  total  aggregate  attendance, by grade level; (iii)  deduct such religious holidays from the total number of days of session,  by grade level; (iv) compute the weighted average daily  attendance  for  the school year.    (3) In any instance where a pupil is a resident of another state or an  Indian  pupil  is  a  resident  of  any portion of a reservation located  wholly or partly within the borders of the state pursuant to subdivision  four of section forty-one hundred one of this  chapter  or  a  pupil  is  living  on  federally  owned  land  or property, such pupil's attendance  shall be counted as part of the weighted average daily attendance of the  school district in which such pupil is enrolled.    (4)  Resident  weighted  average  daily  attendance  for  purposes  of  determining the aid ratio of a school district for any school year shall  be the weighted average daily attendance for the school year immediately  preceding  the  base year, less the weighted average daily attendance of  nonresident pupils attending public schools in  the  district  for  such  school  year,  plus  the  weighted  average  daily  attendance of pupils  resident in  the  district  but  attending  public  schools  in  another  district  or  state plus the weighted average daily attendance of pupils  resident in the district but attending full-time a school operated by  a  board  of  cooperative  educational  services  or  a  county  vocational  education and extension board for such school year.  The  attendance  of  nonresident  pupils attending public school in the district and resident  pupils  attending  such  schools  outside  of  the  district  shall   be  determined  by  applying  to the number of such pupils registered during  the school year in each case the ratio of aggregate days  attendance  to  the  possible  aggregate  days attendance of all pupils in attendance in  the district. Indian pupils of a reservation attending public school, or  pupils living on the United States military reservation  at  West  Point  attending  public  school,  shall be deemed to be resident pupils of the  district providing such school, for purposes of this paragraph. Where  a  school  district  has  entered into a contract with the state university  pursuant to subdivision two of section three hundred fifty-five of  this  chapter  under which the school district makes payments in the nature of  tuition for the education of certain children residing in the  district,  such children for whom such tuition payments are made shall be deemed to  be resident pupils of such district for the purposes of this paragraph.    (5) In determining the resident weighted average daily attendance of a  component  school  district  of  a  central  high  school  district  for  computing the aid ratio the weighted average daily  attendance  of  high  school  pupils  residing  in  such  component district and attending the  central high school shall be included.  The  resident  weighted  average  daily  attendance  of a central high school district itself shall be the  sum of the resident weighted average daily attendance of each  component  school  district  computed  as  provided  in  the first sentence of this  paragraph.    (6) Notwithstanding the provisions of subparagraphs four and  five  of  this  paragraph,  when a school district shall experience an increase in  resident weighted average  daily  attendance  during  the  current  year  because of the closing in whole, or in part, of a non-public school or acampus  school,  or  a  school  previously operated by the United States  government on the United States military reservation at West Point,  the  commissioner,  in computing any aid ratio of such district, shall permit  the  use  of  such additional resident weighted average daily attendance  for aid ratio purposes during the current year and the  next  succeeding  year,  provided  that  such  additional  resident weighted average daily  attendance attributable to such closing, or part thereof,  shall  be  in  excess  of  one  hundred students; provided, however, that such district  which qualifies for an increase in total wealth pupil units pursuant  to  paragraph  f  of  this  subdivision,  shall use the increase in resident  weighted average daily attendance, even if  such  increase  in  resident  weighted average daily attendance is less than one hundred.    b.  Computation  of adjusted average daily attendance. For purposes of  this section adjusted average daily attendance of a school district  for  any school year shall be computed as follows:    (1) Adjusted average daily attendance shall be determined by using the  average   daily  attendance  of  public  school  pupils  in  a  full-day  kindergarten and grades one through twelve as the basic unit,  with  the  attendance  of  such  pupils  in  one-half day kindergartens measured at  one-half of such basic unit. The sum of all  such  units  of  attendance  shall be the adjusted average daily attendance.    (2)  In  computing  such  attendance,  the  school  district shall (i)  determine the number of religious holidays which fall on  a  school  day  within  a  school  year  according  to  regulations  established  by the  commissioner, such religious holidays to be duly recognized as such  for  purposes  of  this  section  by  duly adopted resolution of the board of  education; (ii)  deduct  the  aggregate  attendance  on  such  religious  holidays  from  the  total  aggregate  attendance, by grade level; (iii)  deduct such religious holidays from the total number of days of session,  by grade level; (iv) compute the adjusted average daily  attendance  for  the school year.    (3) In any instance where a pupil is a resident of another state or an  Indian  pupil  is  a  resident  of  any portion of a reservation located  wholly or partly within the borders of the state pursuant to subdivision  four of section forty-one hundred one of this  chapter  or  a  pupil  is  living  on  federally  owned  land  or property, such pupil's attendance  shall be counted as part of the adjusted average daily attendance of the  school district in which such pupil is enrolled.    c. Computation of  additional  aidable  pupil  units.  The  additional  aidable  pupil  units used to compute total aidable pupil units pursuant  to paragraph e of this subdivision shall be the sum of the attendance of  summer session pupils multiplied by twelve per centum and  the  weighted  pupils  with  special  educational  needs.  The additional aidable pupil  units used to compute total wealth pupil units pursuant to  paragraph  f  of  this subdivision shall be the sum of the year prior to the base year  resident weighted pupils with special  educational  needs  and  resident  weighted  pupils with handicapping conditions. Nothing contained in this  paragraph  shall  be  construed  to  result  in  the  inclusion  of  the  attendance  of  summer  session pupils in the computation of weighted or  adjusted average daily attendance pursuant to this subdivision.    d. Secondary school weighting. There  shall  be  added  to  the  total  aidable  pupil units computed in paragraph e of this subdivision and the  total wealth pupil units computed in paragraph f of this subdivision,  a  number  equal  to  the  product  of: (1) twenty-five per centum, (2) the  adjusted average daily attendance in grades seven through twelve for the  year prior to the base year, excluding attendance of pupils who  receive  a weighting for disabilities, and (3) for total aidable pupil units, the  enrollment  index  computed  pursuant to this section for the base year,provided, however, that only resident secondary pupils shall be used for  the computation of total wealth pupil units.    e.  Computation  of  total aidable pupil units. (1) A district's total  aidable pupil units shall be the sum of the district's adjusted  average  daily attendance computed pursuant to this section for the year prior to  the  base  year  multiplied by the enrollment index computed pursuant to  this section for the base year plus the additional aidable  pupil  units  computed  for  the year prior to the base year under paragraph c of this  subdivision.    (2) In such computation school districts may, with the  commissioner's  approval,  exclude  attendance for those days on which school attendance  was adversely affected because of an epidemic or because of a  religious  holiday  as  provided  in  subparagraph  two  of  paragraph  b  of  this  subdivision. For the purposes of computing selected total aidable  pupil  units,  a  district  may  use  either  total aidable pupil units for the  current aid year or the average of total aidable  pupil  units  for  the  current  aid  year  and  the  prior  aid  year,  using  current aid year  definitions of total aidable pupil units for both years, except that for  aids payable during the nineteen hundred ninety-seven--nineteen  hundred  ninety-eight school year the total aidable pupil units for the prior aid  year  used  in  such average shall be calculated using the definition of  total aidable pupil units in effect for aid payable in the base year.    f. Computation of total wealth pupil units.   (1) Total  wealth  pupil  units  will  be computed using the adjusted average daily attendance for  the year prior to the base year as computed in this  section,  plus  the  attendance  of  resident  pupils attending public school elsewhere, less  the attendance of nonresident pupils plus  the  attendance  of  resident  pupils  attending full-time in board of cooperative educational services  (not otherwise specifically included), plus the additional aidable pupil  units as computed pursuant to paragraphs c and d  of  this  subdivision,  excluding  summer  school  pupils,  plus the year prior to the base year  resident  weighted  pupils  with   disabilities.   The   attendance   of  nonresident  pupils attending public school in the district and resident  pupils  attending  such  schools  outside  of  the  district  shall   be  determined  by  applying  to the number of such pupils registered during  the school year in each case the ratio of aggregate days  attendance  to  the  possible  aggregate  days attendance of all pupils in attendance in  the district. Native American pupils of a reservation  attending  public  school,  or  pupils  living on the United States military reservation at  West Point attending public school,  shall  be  deemed  to  be  resident  pupils  of  the  district  providing  such  school, for purposes of this  paragraph. Where a school district has  entered  into  a  contract  with  state  university  pursuant  to subdivision two of section three hundred  fifty-five of this chapter under which the school district makes payment  in the nature of tuition for the education of certain children  residing  in  the  district, such children for whom such tuition payments are made  shall be deemed to be resident pupils of such district for the  purposes  of this paragraph.    (2)  In determining the total wealth pupil units of a component school  district of a central high school district for computing aid ratios  the  total  wealth  pupil  units  of  high  school  pupils  residing  in such  component district and  attending  the  central  high  school  shall  be  included. The total wealth pupil units of a central high school district  itself  shall  be  the  sum  of  the  total  wealth  pupil units of each  component school district.    (3) Notwithstanding the foregoing provisions of this paragraph, when a  school district shall experience an increase in total wealth pupil units  during the current year because of the closing in whole, or in part,  ofa  nonpublic  school or a campus school, or a school previously operated  by  the  United  States  government  on  the  United   States   military  reservation  at West Point, the commissioner, in computing any aid ratio  of  such  district, shall permit the use of such additional total wealth  pupil units during the  current  year  and  the  next  succeeding  year,  provided  that  such additional total wealth pupil units attributable to  such closing, or part  thereof,  shall  be  in  excess  of  one  hundred  students;  provided,  however, that such district which qualifies for an  increase in resident  weighted  average  daily  attendance  pursuant  to  subparagraph  six  of  paragraph  a  of  this subdivision, shall use the  increase in total wealth pupil units, even if  such  increase  in  total  wealth pupil units is less than one hundred.    g.  Computation of total aidable foundation pupil units. Total aidable  foundation pupil units shall be the sum of (1)  the  district's  average  daily membership computed pursuant to this section for the year prior to  the  base  year  multiplied by the enrollment index computed pursuant to  this section for the base year plus (2) the product of the average daily  membership of summer session pupils and twelve percent plus (3) the year  prior to the base year weighted foundation pupils with disabilities. For  the purposes of computing total foundation aid a district may use either  total aidable foundation pupil units for the current  aid  year  or  the  average of total foundation aidable pupil units for the current aid year  and  the  prior  aid  year,  using current aid year definitions of total  aidable foundation pupil units for both years.    h. Computation of total  wealth  foundation  pupil  units.  (1)  Total  wealth  foundation  pupil  units shall mean the sum of (i) average daily  membership for the year prior to the  base  year  as  computed  in  this  section,  plus  (ii)  the  full-time  equivalent  enrollment of resident  pupils attending public school elsewhere, less the full-time  equivalent  enrollment  of  nonresident  pupils, plus (iii) the full-time equivalent  enrollment  of  resident  pupils  attending  full-time   in   board   of  cooperative  educational services (not otherwise specifically included).  Native American pupils of a  reservation  attending  public  school,  or  pupils  living  on  the United States military reservation at West Point  attending public school, shall be deemed to be resident  pupils  of  the  district  providing such school, for purposes of this paragraph. Where a  school district has  entered  into  a  contract  with  state  university  pursuant  to subdivision two of section three hundred fifty-five of this  chapter under which the school district makes payment in the  nature  of  tuition  for the education of certain children residing in the district,  such children for whom such tuition payments are made shall be deemed to  be resident pupils of such district for the purposes of this paragraph.    (2) In determining the  total  wealth  foundation  pupil  units  of  a  component  school  district  of  a  central  high  school  district  for  computing aid ratios the total wealth foundation  pupil  units  of  high  school  pupils  residing  in  such  component district and attending the  central high school shall be included. The total wealth foundation pupil  units of a central high school district itself shall be the sum  of  the  total wealth foundation pupil units of each component school district.    (3) Notwithstanding the foregoing provisions of this paragraph, when a  school  district shall experience an increase in total wealth foundation  pupil units during the current year because of the closing in whole,  or  in  part,  of  a  nonpublic  school  or  a  campus  school,  or a school  previously operated by the United States government on the United States  military reservation at West Point, the commissioner, in  computing  any  aid  ratio  of  such  district,  shall permit the use of such additional  total wealth foundation pupil units during the current year and the next  succeeding year, provided that such additional total  wealth  foundationpupil  units  attributable to such closing, or part thereof, shall be in  excess of one hundred students.    i.  Parent-teacher conferences or workshops. Notwithstanding any other  provision of this section  to  the  contrary,  when  a  school  district  operates  for  a half day session because of a parent-teacher conference  or workshops for teachers, it shall be apportioned