3609-A - Moneys apportioned, when and how payable commencing July first, two thousand seven.

§  3609-a.  Moneys  apportioned,  when and how payable commencing July  first, two thousand  seven.    For  aid  payable  in  the  two  thousand  seven--two   thousand   eight   school   year  and  thereafter,  "moneys  apportioned" shall mean the lesser of (i) the sum of one hundred percent  of the respective amount set forth for each school district  as  payable  pursuant  to  this  section  in  the school aid computer listing for the  current year produced by the commissioner in support of the budget which  includes the appropriation for the general support  for  public  schools  for  the  prescribed  payments  and individualized payments due prior to  April first for the current year plus the apportionment  payable  during  the  current  school  year pursuant to subdivision six-a and subdivision  fifteen of section  thirty-six  hundred  two  of  this  part  minus  any  reductions to current year aids pursuant to subdivision seven of section  thirty-six hundred four of this part or any deduction from apportionment  payable  pursuant  to  this  chapter for collection of a school district  basic contribution as defined in subdivision eight of section forty-four  hundred one of this  chapter,  less  any  grants  provided  pursuant  to  subparagraph  two-a  of  paragraph  b  of  subdivision  four  of section  ninety-two-c of the state finance law, less any grants provided pursuant  to subdivision twelve of section thirty-six hundred  forty-one  of  this  article,  or (ii) the apportionment calculated by the commissioner based  on data on file at the time the payment is processed; provided  however,  that  for  the  purposes  of  any payments made pursuant to this section  prior to the first business day of June  of  the  current  year,  moneys  apportioned  shall not include any aids payable pursuant to subdivisions  six and fourteen, if applicable, of section thirty-six  hundred  two  of  this  part  as  current  year  aid for debt service on bond anticipation  notes and/or bonds first issued in the current year or any aids  payable  for  full-day  kindergarten for the current year pursuant to subdivision  nine of section thirty-six hundred two of this part. The definitions  of  "base  year"  and  "current  year"  as  set  forth in subdivision one of  section thirty-six hundred two of this part shall apply to this section.  For aid payable in the two thousand nine--two thousand ten school  year,  reference  to  such  "school  aid computer listing for the current year"  shall mean the printouts entitled "SA0910".    1. General support for public schools (GSPS) appropriation.  The  GSPS  appropriation  shall  be  used to support payments made pursuant to this  section, plus apportionments made pursuant to section seven hundred one,  seven  hundred  eleven,   seven   hundred   fifty-one,   seven   hundred  fifty-three,   thirty-two   hundred   two,  thirty-six  hundred  nine-b,  thirty-six  hundred  forty-one  and  forty-four  hundred  five  of  this  chapter, any other applicable allocations made pursuant to this chapter,  but  not  paid  pursuant  to  the schedule prescribed by this section or  sections  thirty-six  hundred  nine-b,  thirty-six  hundred  nine-d   or  thirty-six  hundred  nine-f of this article; plus any unconsolidated law  provisions which apply to programs funded from such appropriation;  plus  any  sums  paid  out  upon  audit  of  the  state  comptroller  as final  adjustments of apportionments originally claimed and payable pursuant to  this subdivision in prior school years; plus sums paid out as prior year  adjustments,  to  the  extent  an  allowance  was   included   in   such  appropriation  for  such  purpose.  Any  apportionments provided by this  chapter  shall  be  paid  in  accordance  with   this   section   unless  specifically exempted.    a.  Prescribed  payments.  (1)  District  payments  to  the  teachers'  retirement system. Of the moneys  apportioned  by  the  commissioner  to  school  districts for the current year, after the payment of lottery aid  in accordance with subparagraph two of this paragraph, an amount not  to  exceed  one-third  of the amount owed by such school district to the NewYork state teachers' retirement system for salaries  paid  in  the  base  year   or  for  other  obligations  pursuant  to  section  five  hundred  twenty-one of this chapter shall be payable to such teachers' retirement  system  on  behalf of the school district on or before the fifteenth day  of each of the months of September, October and  November,  except  that  special  payments  due such teachers' retirement system shall be payable  on or before the fifteenth day of October.  Any  underpayment  resulting  from  data changes shall be payable from spring payments. Any portion of  the payments due  such  teachers'  retirement  system  that  exceed  the  remainder  of  the moneys to be apportioned to the school district shall  be made directly by the school district to the system.    (2) Lottery apportionment. Of the estimated moneys to  be  apportioned  by  the  commissioner  to  school  districts  for the current year, that  portion payable pursuant to section ninety-two-c of  the  state  finance  law, exclusive of the minimum lottery grant provided for the purchase of  textbooks  pursuant  to  subparagraph  one of paragraph b of subdivision  four of section ninety-two-c of such law and the lottery grant  provided  pursuant  to  subparagraph  two-a  of paragraph b of subdivision four of  section ninety-two-c of the state finance law, shall be payable  on  the  first state business day of September.    (3) Lottery textbook apportionment. The minimum lottery grant provided  for  the purchase of textbooks pursuant to subparagraph one of paragraph  b of subdivision four of section ninety-two-c of the state finance  law,  shall be payable on or before the first day of September.    (4)  Fixed  fall  payments.  Of the moneys apportioned remaining to be  paid to school districts for the current year after deductions are  made  for  the  purpose of subparagraph one of this paragraph, districts shall  be eligible to receive payments determined as follows: (i) on or  before  October  fifteenth,  an  estimated  twelve  and one-half percent of such  remaining amount minus the amount paid pursuant to subparagraph  two  of  this  paragraph;  (ii)  on  or  before  November fifteenth, an estimated  eighteen and seventy-five  one  hundredths  percent  of  such  remaining  amount  minus the sum of the amounts paid pursuant to clause (i) of this  subparagraph and subparagraph two of this paragraph;  and  (iii)  on  or  before  December  fifteenth,  an  estimated  twenty-five percent of such  remaining amount minus the sum of the amounts paid pursuant  to  clauses  (i)  and  (ii)  of  this  subparagraph  and  subparagraph  two  of  this  paragraph. Such amounts shall be payable only to the extent that reports  due the commissioner have been filed.    (5) Remaining apportionment. The remaining moneys apportioned for  the  current year after deductions are made for the purposes of subparagraphs  one,  two  and  four  of  this  paragraph,  shall be payable pursuant to  paragraph b of this subdivision to  the  extent  that  reports  due  the  commissioner have been filed.    b.   Individualized   payments.  (1)  District  expenditure  need.  To  determine the payments a district shall be  eligible  to  receive  under  this  paragraph, a district expenditure need shall be computed, based on  estimated data on file with the commissioner as of December first, which  shall equal the general fund expenditures for the base  year  (i)  minus  the sum of base year aids and grants recorded as revenue to such general  fund but not payable pursuant to this section; (ii) minus the district's  base  year  general  fund  expenditures  to the New York state teachers'  retirement system; (iii) minus that portion of the district's base  year  general fund expenditures for debt service eligible for an apportionment  pursuant  to  subdivision  six of section thirty-six hundred two of this  chapter plus such general fund expenditures for  debt  service  for  the  current  year; and (iv) minus current year aid pursuant to subparagraphs  two and four of paragraph a of this subdivision.(2) Payment amounts. For remaining aid payments  due  prior  to  July,  moneys  apportioned shall be determined based on preliminary aid data on  file with  the  commissioner  on  December  first,  provided  that  such  commissioner  shall  recompute  such amounts designated for the month of  June  based  on  aid data on file with the commissioner as of May first.  (i) January amount. If the aid  payable  under  this  paragraph  exceeds  fifty  percent of the expenditure need of the district, then such excess  amount shall be designated for  the  month  of  January.  (ii)  February  amount.  If  such  aid,  minus any aid payable pursuant to clause (i) of  this subparagraph, exceeds forty percent of such expenditure need,  then  such  excess amount shall be designated for the month of February. (iii)  March amount. If such aid, minus any aid payable pursuant to clauses (i)  and  (ii)  of  this  subparagraph,  exceeds  thirty  percent   of   such  expenditure  need,  then  such excess amount shall be designated for the  month of March. (iv) April amount. If such aid, minus  any  aid  payable  pursuant  to  clauses  (i), (ii) and (iii) of this subparagraph, exceeds  twenty percent of the expenditure need of the district, then such excess  amount shall be designated for the month of April. (v)  May  amount.  If  such aid, minus any aid payable pursuant to clauses (i), (ii), (iii) and  (iv) of this subparagraph, exceeds ten percent of such expenditure need,  then  such  excess amount shall be designated for the month of May. (vi)  June amount. Any moneys apportioned not designated pursuant  to  clauses  (i),  (ii), (iii), (iv) and (v) of this subparagraph shall be designated  for the month of June.    (3) Payments. (i) Winter payments. The amounts designated for January,  February  and  March  pursuant  to  clauses  (i),  (ii)  and  (iii)   of  subparagraph  two  of  this  paragraph  shall be paid on the first state  business day of such months.    (ii) Sustaining advance payments. In  order  to  sustain  all  advance  payments  made in previous school years pursuant to subparagraph five of  this paragraph  or  the  comparable  provisions  of  section  thirty-six  hundred  nine  of  this  article,  the  commissioner  shall  establish a  schedule to distribute  the  sustaining  advance  payment  amount  among  school  districts.  Such  sustaining  advance  payments  due  to  school  districts shall be,  first,  in  the  same  proportion  as  such  school  district's share bears to the total moneys designated for payment in the  month  of  April,  second, as a share of the total moneys designated for  May and last, if applicable, as a share of the total  moneys  designated  for June to all such school districts pursuant to clauses (iv), (v), and  (vi)  of  subparagraph  two  of  this  paragraph. The sustaining advance  payment due shall be deducted first from a school district's  designated  amount  for  April,  then from a school district's designated amount for  May and finally from any moneys due  in  June.  The  commissioner  shall  transmit  a  schedule to the comptroller, the director of the budget and  the chairs of the legislative  fiscal  committees  displaying  for  each  district, the sustaining advance payment due, the portion of such amount  to  be  withheld pursuant to subparagraph four of this paragraph and the  remainder, if any, to be paid to the school district on or before  March  thirty-first.    (iii)  Determining  final  payment for the state fiscal year. Prior to  transmitting the March  payment  to  the  state  comptroller,  based  on  current year, base year and prior school year state aid payments made or  scheduled  to  be  made  from  the  general  support  for public schools  appropriations for the state fiscal year ending March thirty-first,  the  commissioner  shall  determine the extent to which the amount designated  for June pursuant to clause (vi) of subparagraph two of this  paragraph,  as  adjusted in accordance with clause (ii) of this subparagraph, net of  any disallowances, would need to be advanced and paid on or before Marchthirty-first in order to use the remainder of such appropriations, on or  before March  thirty-first,  or  to  the  extent  to  which  the  amount  designated  for  March would need to be proportionally reduced so as not  to  exceed such state fiscal year appropriations. The commissioner shall  report the amount of money required to be advanced or deferred  and  the  percent  it represents of the June or March amounts, as the case may be,  to the director of the budget, the chairperson  of  the  senate  finance  committee  and the chairperson of the assembly ways and means committee.  To the extent that moneys are advanced  or  deferred  pursuant  to  this  paragraph,  they  shall  be  in  the  same  proportion  as  each  school  district's share bears to the total of such June or March  amount.  Upon  approval  of the director of the budget, the commissioner shall transmit  the schedule of any such partial June prepayments or such reduced  March  payments  to  the  state  comptroller.  Any portion of the March payment  deferred shall be added to the June payment; any  portion  of  the  June  payment advanced shall be paid on or before March thirty-first.    (iv)  April  and May payments. Any amount designated for and remaining  to be paid in  April  or  May  pursuant  to  clauses  (iv)  and  (v)  of  subparagraph  two  of  this  paragraph minus any portion of such amounts  advanced pursuant to clause (ii) of this subparagraph shall be  paid  on  the first state business day of such months.    (v)  June  payment.  The  moneys  apportioned  to school districts and  designated for June pursuant to clause (vi) of subparagraph two of  this  paragraph  shall  be paid on the first state business day of such month,  to the extent that moneys are owed to school districts pursuant to  this  section  for the current year, including claims for current year aid for  debt service on bond anticipation notes aidable in June and/or new bonds  and capital notes aidable in  June  pursuant  to  subdivisions  six  and  fourteen,  if  applicable,  of  section  thirty-six  hundred two of this  article and claims for current year  aid  for  conversion  to  full  day  kindergarten  pursuant to subdivision nine of section thirty-six hundred  two of this article, after taking into account any adjustments  made  in  accordance  with clauses (ii) and (iii) of this subparagraph, net of any  disallowances.    (vi) Deferred July payment of certain claims for debt service on  bond  anticipation  notes  and  on  bonds or capital notes first issued in the  current year. The moneys apportioned to school districts for claims  for  current  year aid for debt service on bond anticipation notes aidable in  July following the current year  and/or  new  bonds  and  capital  notes  aidable  in July following the current year pursuant to subdivisions six  and fourteen, if applicable, of section thirty-six hundred two  of  this  article  shall  be  paid  on  the  first  state  business  day  of  July  immediately following the current school year, to the extent that moneys  are owed to school districts pursuant to this section  for  the  current  year, net of any disallowances.    (vii)  Deferred  September  payments.  Any amounts payable to a school  district pursuant to this section which exceeded one hundred percent  of  the respective amount set forth for such district as payable pursuant to  this  section  in the school aid computer listing for the current school  year shall be designated for payment for the  month  of  September  next  following  the  close of the current school year. Such payments shall be  made on the first state business day of the month of September, based on  data on file as of August first.    (4) State share of medicaid reimbursements. For the purposes  of  this  subparagraph, the first reporting period shall run from May first of the  base  year  through  January  thirty-first  of the current year, and the  second reporting period shall run from February  first  of  the  current  year  through  April  thirtieth of the current year. Notwithstanding anyinconsistent provisions of law to the contrary, the  sustaining  advance  payment  due any school district pursuant to clause (ii) of subparagraph  three of this paragraph in March shall be reduced by  fifty  percent  of  any  federal participation during the first reporting period pursuant to  title XIX of the social security  act,  in  special  education  programs  provided  pursuant  to  article eighty-nine of this chapter for services  provided on or before  June  thirtieth,  two  thousand  nine;  the  June  payment  due  any school district pursuant to clause (v) of subparagraph  three of this paragraph shall be reduced by fifty percent of any federal  participation during the second reporting period for  services  provided  on  or before June thirtieth, two thousand nine. Not later than ten days  after the end of a reporting period, the commissioner of health, as  the  authorized fiscal agent of the state education department, shall certify  to  the  commissioner and the director of the budget the total amount of  such federal moneys paid to a school district for such  services  during  such reporting period. Following each cycle payment, the commissioner of  health  shall  report  to  the commissioner the aggregate amount of such  federal medicaid payments to  each  school  district.  The  commissioner  shall  recoup  such  amounts  first,  to  the  extent possible, from the  specified payment, then by withholding any other moneys due  the  school  district  and  finally  by  direct  billing to any school district still  owing moneys to the state. All moneys withheld or paid to the  state  on  account  of  this  paragraph shall be credited by the comptroller to the  local assistance account for general support for public schools.    (5) Advance payments. To the extent that any moneys  payable  pursuant  to  clauses (iv) and (v) of subparagraph two of this paragraph, are paid  in advance of April first, such moneys shall be paid in accordance  with  chapter  two  hundred  twenty of the laws of nineteen hundred ninety, as  amended, and in the same proportion  as  such  school  district's  share  bears to the total moneys, payable to all such school districts pursuant  to  such  clauses  (iv)  and  (v)  provided  however, that any moneys so  advanced shall be deducted first from a school district's payment due in  April, then from any moneys due in May and finally  from  any  remaining  moneys due in June.    (6) Apportionments to the city school district of the city of New York  under  the  provisions of this paragraph shall be computed and paid on a  city-wide basis.    c. Deficit reduction assessment for two  thousand  nine--two  thousand  ten.  Notwithstanding any other provision of law, the commissioner shall  reduce payments due to each district pursuant  to  this  section  by  an  amount  equal  to  the  amounts  set  forth  for each school district as  "DEFICIT REDUCTION  ASSESSMENT"  in  the  school  aid  computer  listing  produced  by the commissioner in support of the executive budget request  for the two thousand nine--two thousand ten  school  year  and  entitled  "BT112-1", and such amount shall be deducted from moneys apportioned for  the  purposes  of  payments  made pursuant to section thirty-six hundred  nine-a of the education law and provided further that the amount of such  reduction shall be deemed to have been paid to the district pursuant  to  this  section  for  the school year in which such deduction is made. The  commissioner shall provide a schedule of such reductions in payments  to  the  state  comptroller,  the  director  of the budget, the chair of the  senate finance committee and the chair of the assembly  ways  and  means  committee.    d.  Supplemental  deficit  reduction  assessment  for the two thousand  nine--two thousand  ten  school  year.  (1)  Notwithstanding  any  other  provision of law to the contrary, the commissioner shall reduce payments  due  to each district for the two thousand nine--two thousand ten school  year pursuant to this section by an amount  equal  to  the  supplementaldeficit reduction assessment computed for such district, and such amount  shall  be  deducted from moneys apportioned for the purposes of payments  made pursuant to this section and if the reduction is greater  than  the  sum  of  the amounts available for such deductions, the remainder of the  reduction shall be withheld from payments scheduled to be  made  to  the  district pursuant to this section for the two thousand ten--two thousand  eleven  school  year,  and  provided further that an amount equal to the  amount of such deduction shall be  deemed  to  have  been  paid  to  the  district  pursuant  to  this  section  for the school year in which such  deduction is made. The  commissioner  shall  compute  such  supplemental  deficit  reduction  assessment  and  shall  provide  a  schedule of such  reduction in payments to the state  comptroller,  the  director  of  the  budget,  the  chair of the senate finance committee and the chair of the  assembly ways and means committee.    (2) The supplemental deficit reduction assessment shall be computed as  the product of thirty-five and sixty-two  one-hundredths  of  a  percent  (0.3562)  multiplied  by  the  absolute  value  of the deficit reduction  assessment established pursuant to paragraph c of this subdivision.    2. a. Such moneys shall be payable  to  the  treasurer  of  each  city  school  district,  and  the treasurer of each union free school district  and of each central school district and of each other  school  district,  if  there be a treasurer, otherwise to the collector or other disbursing  officer of such district, who shall apply for and receive  the  same  as  soon as payable.    b.  In  the  case  of city school districts of cities with one hundred  twenty-five thousand inhabitants or more, any payment which pursuant  to  this  section is required to be made to the treasurer of the city school  district, shall be made to the city treasurer or chamberlain.    3. Except as otherwise provided by law, payment to a  school  district  pursuant  to  this section shall be general receipts of the district and  may be used for any lawful purpose of  the  district  provided,  however  that  any payments for debt service for school building purposes on debt  which has been excluded in ascertaining the power of the school district  to contract indebtedness shall be used solely for the purpose of payment  of the interest on and amortization of or payment of such indebtedness.