S. 560 2
which have fifty percent or more of their students with disabilities in
special education programs or services sixty percent or more of the
school day in a general education building, or (iii) which have eight
percent or more of their students with disabilities in special education
programs in public or private separate educational settings shall indi-
cate on their school district report card their respective percentages
as defined in this subparagraph and subparagraphs (i) and (ii) of this
paragraph as compared to the statewide average.
S 2. Subdivision 6 of section 1716 of the education law, as amended by
section 7 of part A of chapter 436 of the laws of 1997, is amended to
read as follows:
6. Each year, the board of education shall prepare a school district
report card, pursuant to regulations of the commissioner, and shall make
it publicly available by transmitting it to local newspapers of general
circulation, appending it to copies of the proposed budget made publicly
available as required by law, making it available for distribution at
the annual meeting, and otherwise disseminating it as required by the
commissioner. Such report card shall include measures of the academic
performance of the school district, on a school by school basis, and
measures of the fiscal performance of the district, as prescribed by the
commissioner, INCLUDING, BUT NOT LIMITED TO, THE PERCENTAGE OF THE
SCHOOL DISTRICT BUDGET THAT IS SPENT ON INSTRUCTIONAL EXPENSES. Pursuant
to regulations of the commissioner, the report card shall also compare
these measures to statewide averages for all public schools, and state-
wide averages for public schools of comparable wealth and need, devel-
oped by the commissioner. Such report card shall include, at a minimum,
any information of the school district regarding pupil performance and
expenditure per pupil required to be included in the annual report by
the regents to the governor and the legislature pursuant to section two
hundred fifteen-a of this chapter; and any other information required by
the commissioner. School districts (i) identified as having fifteen
percent or more of their students in special education, or (ii) which
have fifty percent or more of their students with disabilities in
special education programs or services sixty percent or more of the
school day in a general education building, or (iii) which have eight
percent or more of their students with disabilities in special education
programs in public or private separate educational settings shall indi-
cate on their school district report card their respective percentages
as defined in this paragraph and paragraphs (i) and (ii) of this subdi-
vision as compared to the statewide average.
S 3. Paragraph kk of subdivision 4 of section 1950 of the education
law, as added by section 13 of part A of chapter 436 of the laws of
1997, is amended to read as follows:
kk. For the nineteen hundred ninety-seven--ninety-eight school year
and thereafter, the board of cooperative educational services (BOCES)
shall prepare a BOCES report card, pursuant to regulations of the
commissioner, and shall make it publicly available by transmitting it to
local newspapers of general circulation, appending it to copies of the
proposed administrative budget made publicly available as required by
law, making it available for distribution at the annual meeting, and
otherwise disseminating it as required by the commissioner. Such report
card shall include measures of the academic performance of the board of
cooperative educational services, on a school by school or program by
program basis, and measures of the fiscal performance of the supervisory
district, as prescribed by the commissioner, INCLUDING, BUT NOT LIMITED
TO, THE PERCENTAGE OF THE SCHOOL DISTRICT BUDGET THAT IS SPENT ON
S. 560 3
INSTRUCTIONAL EXPENSES. Pursuant to regulations of the commissioner, the
report card shall also compare these measures to statewide averages for
all boards of cooperative educational services. Such report card shall
include, at a minimum, any information of the board of cooperative
educational services regarding pupil performance and expenditure per
pupil required to be included in the annual report by the regents to the
governor and the legislature pursuant to section two hundred fifteen-a
of this chapter; and any other information required by the commissioner.
S 4. Subdivision 24 of section 2554 of the education law, as amended
by chapter 91 of the laws of 2002, is amended to read as follows:
24. Each year, the board of education shall prepare a school district
report card, pursuant to regulations of the commissioner, and shall make
it publicly available by transmitting it to local newspapers of general
circulation, appending it to copies of the proposed budget made publicly
available as required by law, making it available for distribution at
the annual meeting, and otherwise disseminating it as required by the
commissioner. Such report card shall include measures of the academic
performances of the school district, on a school by school basis, and
measures of the fiscal performance of the district, as prescribed by the
commissioner, INCLUDING, BUT NOT LIMITED TO, THE PERCENTAGE OF THE
SCHOOL DISTRICT BUDGET THAT IS SPENT ON INSTRUCTIONAL EXPENSES. Pursu-
ant to regulations of the commissioner the report card shall also
compare these measures to statewide averages for all public schools, and
statewide averages for public schools of comparable wealth and need,
developed by the commissioner. Such report card shall include, at a
minimum, any information on the school district regarding pupil perform-
ance and expenditure per pupil required to be included in the annual
report by the regents to the governor and the legislature pursuant to
section two hundred fifteen-a of this chapter; and any other information
required by the commissioner. School districts (i) identified as having
fifteen percent or more of their students in special education, or (ii)
which have fifty percent or more of their students with disabilities in
special education programs or services sixty percent or more of the
school day in a general education building, or (iii) which have eight
percent or more of their students with disabilities in special education
programs in public or private separate educational settings shall indi-
cate on their school district report card their respective percentages
as defined in this paragraph and paragraphs (i) and (ii) of this subdi-
vision as compared to the statewide average.
S 5. Subdivision 24 of section 2554 of the education law, as added by
chapter 474 of the laws of 1996, is amended to read as follows:
24. In every city school district in a city having a population of
less than one million inhabitants, each year, the board of education
shall prepare a school district report card, pursuant to regulations of
the commissioner, and shall make it publicly available by transmitting
it to local newspapers of general circulation, appending it to copies of
the proposed budget made publicly available as required by law, making
it available for distribution at the annual meeting, and otherwise
disseminating it as required by the commissioner. Such report card shall
include measures of the academic performances of the school district, on
a school by school basis, and measures of the fiscal performance of the
district, as prescribed by the commissioner, INCLUDING, BUT NOT LIMITED
TO, THE PERCENTAGE OF THE SCHOOL DISTRICT BUDGET THAT IS SPENT ON
INSTRUCTIONAL EXPENSES. Pursuant to regulations of the commissioner the
report card shall also compare these measures to statewide averages for
all public schools, and statewide averages for public schools of compa-
S. 560 4
rable wealth and need, developed by the commissioner. Such report card
shall include, at a minimum, any information on the school district
regarding pupil performance and expenditure per pupil required to be
included in the annual report by the regents to the governor and the
legislature pursuant to section two hundred fifteen-a of this chapter;
and any other information required by the commissioner. School districts
(i) identified as having fifteen percent or more of their students in
special education, or (ii) which have fifty percent or more of their
students with disabilities in special education programs or services
sixty percent or more of the school day in a general education building,
or (iii) which have eight percent or more of their students with disa-
bilities in special education programs in public or private separate
educational settings shall indicate on their school district report card
their respective percentages as defined in this paragraph and paragraphs
(i) and (ii) of this subdivision as compared to the statewide average.
S 6. Subdivision 8 of section 2590-e of the education law, as amended
by chapter 123 of the laws of 2003, is amended to read as follows:
8. Each year prepare a school district report card pursuant to regu-
lations of the commissioner, and shall make it publicly available by
transmitting it to local newspapers of general circulation, appending it
to copies of the proposed budget made publicly available as required by
law, making it available for distribution at the annual meeting, and
otherwise disseminating it as required by the commissioner. Such report
card shall include measures of the academic performance of the school
district, on a school by school basis, and measures of the fiscal
performance of the district, as prescribed by the commissioner, INCLUD-
ING, BUT NOT LIMITED TO, THE PERCENTAGE OF THE SCHOOL DISTRICT BUDGET
THAT IS SPENT ON INSTRUCTIONAL EXPENSES. Pursuant to regulations of the
commissioner, the report card shall also compare these measures to
statewide averages for all public schools, and statewide averages for
public schools of comparable wealth and need, developed by the commis-
sioner. Such report card shall include, at a minimum, any information on
the school district regarding pupil performance and expenditure per
pupil required to be included in the annual report by the requests to
the governor and the legislature pursuant to section two hundred
fifteen-a of this chapter; and any other information required by the
commissioner. School districts (i) identified as having fifteen percent
or more of their students in special education, or (ii) which have fifty
percent or more of their students with disabilities in special education
programs or services sixty percent or more of the school day in a gener-
al education building, or (iii) which have eight percent or more of
their students with disabilities in special education programs in public
or private separate educational settings shall indicate on their school
district report card their respective percentages as defined in this
paragraph and paragraphs (i) and (ii) of this subdivision as compared to
the statewide average.
S 7. Subdivision 8 of section 2590-e of the education law, as amended
by chapter 720 of the laws of 1996, is amended to read as follows:
8. Each year prepare a school district report card pursuant to regu-
lations of the commissioner, and shall make it publicly available by
transmitting it to local newspapers of general circulation, appending it
to copies of the proposed budget made publicly available as required by
law, making it available for distribution at the annual meeting, and
otherwise disseminating it as required by the commissioner. Such report
card shall include measures of the academic performance of the school
district, on a school by school basis, and measures of the fiscal
S. 560 5
performance of the district, as prescribed by the commissioner, INCLUD-
ING, BUT NOT LIMITED TO, THE PERCENTAGE OF THE SCHOOL DISTRICT BUDGET
THAT IS SPENT ON INSTRUCTIONAL EXPENSES. Pursuant to regulations of the
commissioner, the report card shall also compare these measures to
statewide averages for all public schools, and statewide averages for
public schools of comparable wealth and need, developed by the commis-
sioner. Such report card shall include, at a minimum, any information on
the school district regarding pupil performance and expenditure per
pupil required to be included in the annual report by the requests to
the governor and the legislature pursuant to section two hundred
fifteen-a of this chapter; and any other information required by the
commissioner. School districts (i) identified as having fifteen percent
or more of their students in special education, or (ii) which have fifty
percent or more of their students with disabilities in special education
programs or services sixty percent or more of the school day in a gener-
al education building, or (iii) which have eight percent or more of
their students with disabilities in special education programs in public
or private separate educational settings shall indicate on their school
district report card their respective percentages as defined in this
paragraph and paragraphs (i) and (ii) of this subdivision as compared to
the statewide average.
S 8. Subdivision 7 of section 2601-a of the education law, as added by
chapter 474 of the laws of 1996, is amended to read as follows:
7. Each year, the board of education shall prepare a school district
report card, pursuant to regulations of the commissioner, and shall make
it publicly available by transmitting it to local newspapers of general
circulation, appending it to copies of the proposed budget made publicly
available as required by law, making it available for distribution at
the annual meeting, and otherwise disseminating it as required by the
commissioner. Such report card shall include measures of the academic
performance of the school district, on a school by school basis, and
measures of the fiscal performance of the district, as prescribed by the
commissioner, INCLUDING, BUT NOT LIMITED TO, THE PERCENTAGE OF THE
SCHOOL DISTRICT BUDGET THAT IS SPENT ON INSTRUCTIONAL EXPENSES. Pursu-
ant to regulations of the commissioner, the report card shall also
compare these measures to statewide averages for all public schools, and
statewide averages for public schools of comparable wealth and need,
developed by the commissioner. Such report card shall include, at a
minimum, any information on the school district regarding pupil perform-
ance and expenditure per pupil required to be included in the annual
report by the regents to the governor and the legislature pursuant to
section two hundred fifteen-a of this chapter; and any other information
required by the commissioner. School districts (i) identified as having
fifteen percent or more of their students in special education, or (ii)
which have fifty percent or more of their students with disabilities in
special education programs or services sixty percent or more of the
school day in a general education building, or (iii) which have eight
percent or more of their students with disabilities in special education
programs in public or private separate educational settings shall indi-
cate on their school district report card their respective percentages
as defined in this paragraph and paragraphs (i) and (ii) of this subdi-
vision as compared to the statewide average.
S 9. Paragraph (a) of subdivision 2 of section 2857 of the education
law, as amended by section 7 of part D2 of chapter 57 of the laws of
2007, is amended to read as follows:
S. 560 6
(a) a charter school report card, which shall include measures of the
comparative academic and fiscal performance of the school, as prescribed
by the commissioner in regulations adopted for such purpose. Such meas-
ures shall include, but not be limited to, graduation rates, dropout
rates, performance of students on standardized tests, college entry
rates, total spending per [pupil], and administrative spending per pupil
AND THE PERCENTAGE OF THE SCHOOL DISTRICT BUDGET THAT IS SPENT ON
INSTRUCTIONAL EXPENSES. Such measures shall be presented in a format
that is easily comparable to similar public schools. In addition, the
charter school shall ensure that such information is easily accessible
to the community.
S 10. Section 2 of the education law is amended by adding a new subdi-
vision 20 to read as follows:
20. INSTRUCTIONAL EXPENSES. FOR PURPOSES OF SUBDIVISION SIX OF SECTION
SIXTEEN HUNDRED EIGHT, SUBDIVISION SIX OF SECTION SEVENTEEN HUNDRED
SIXTEEN, PARAGRAPH KK OF SUBDIVISION FOUR OF SECTION NINETEEN HUNDRED
FIFTY, SUBDIVISION TWENTY-FOUR OF SECTION TWENTY-FIVE HUNDRED
FIFTY-FOUR, SUBDIVISION EIGHT OF SECTION TWENTY-FIVE HUNDRED NINETY-E,
SUBDIVISION SEVEN OF SECTION TWENTY-SIX HUNDRED ONE-A, AND PARAGRAPH (A)
OF SUBDIVISION TWO OF SECTION TWENTY-EIGHT HUNDRED FIFTY-SEVEN OF THIS
CHAPTER, THE TERM "INSTRUCTIONAL EXPENSES" MEANS: A. THE SUM OF ALL
EXPENDITURES IN THE SCHOOL YEAR DIRECTLY RELATED TO THE INSTRUCTIONAL
PROGRAM IN GRADES PRE-KINDERGARTEN THROUGH TWELVE OF THE SCHOOL
DISTRICT, EXCLUSIVE OF TUITION PAID TO ANOTHER PUBLIC SCHOOL DISTRICT OR
TO AN INSTITUTION, OTHER THAN TUITION PAID PURSUANT TO A CONTRACT
AUTHORIZED BY ARTICLE EIGHTY-NINE OF THIS CHAPTER. SUCH SUM SHALL
INCLUDE GENERAL FUND, SPECIAL AID FUND, AND RISK RETENTION FUND EXPENSES
REPORTED IN THE ANNUAL FINANCIAL REPORT OF THE DISTRICT FOR THE FOLLOW-
ING PURPOSES:
(I) CURRICULUM DEVELOPMENT AND SUPERVISION;
(II) SUPERVISION - REGULAR SCHOOL;
(III) SUPERVISION - SPECIAL SCHOOLS;
(IV) RESEARCH, PLANNING AND EVALUATION;
(V) INSERVICE TRAINING - INSTRUCTION;
(VI) TEACHING - REGULAR SCHOOL;
(VII) PROGRAM FOR CHILDREN WITH DISABILITIES;
(VIII) OCCUPATIONAL EDUCATION;
(IX) TEACHING - SPECIAL SCHOOLS;
(X) PRE-KINDERGARTEN PROGRAM;
(XI) SCHOOL LIBRARY AND AUDIOVISUAL;
(XII) EDUCATIONAL TELEVISION;
(XIII) COMPUTER ASSISTED INSTRUCTION;
(XIV) ATTENDANCE - REGULAR SCHOOL;
(XV) GUIDANCE - REGULAR SCHOOL;
(XVI) HEALTH SERVICES - REGULAR SCHOOL;
(XVII) PSYCHOLOGICAL SERVICES - REGULAR SCHOOL;
(XVIII) SOCIAL WORK SERVICES - REGULAR SCHOOL;
(XIX) PUPIL PERSONNEL SERVICES - SPECIAL SCHOOLS;
(XX) CO-CURRICULAR ACTIVITIES - REGULAR SCHOOL;
(XXI) INTERSCHOLASTIC ATHLETICS - REGULAR SCHOOL;
(XXII) EMPLOYEE BENEFITS AS DETERMINED PURSUANT TO PARAGRAPH B OF THIS
SUBDIVISION; AND
(XXIII) FOR ANY OTHER PURPOSES THAT SHALL BE IDENTIFIED BY THE COMMIS-
SIONER.
B. THE COST OF EMPLOYEE BENEFITS TO BE INCLUDED IN INSTRUCTIONAL
EXPENSE SHALL BE CALCULATED BY MULTIPLYING THE RATIO OF TOTAL EXPENDI-
S. 560 7
TURES FOR EMPLOYEE BENEFITS, INCLUDING EXPENDITURES FROM THE RISK
RETENTION FUND FOR PURPOSES OF EMPLOYEE BENEFIT CLAIMS RELATED TO SALA-
RIES PAID FROM THE GENERAL AND SPECIAL AID FUNDS, TO TOTAL EXPENDITURES
FOR SALARIES, BOTH AS RECORDED IN THE GENERAL FUND AND SPECIAL AID FUND,
BY THE TOTAL EXPENDITURES FOR SALARIES, AS RECORDED IN THE GENERAL FUND
AND SPECIAL AID FUND, FOR THOSE PURPOSES LISTED IN PARAGRAPH A OF THIS
SUBDIVISION. SUCH RATIO SHALL BE EXPRESSED AS A DECIMAL CARRIED TO THREE
DECIMAL PLACES WITHOUT ROUNDING, AND SUCH CALCULATED COST OF EMPLOYEE
BENEFITS SHALL BE EXPRESSED AS A WHOLE NUMBER ROUNDED UP TO THE NEXT
WHOLE DOLLAR.
S 11. This act shall take effect on the first of July next succeeding
the date on which it shall have become a law; provided that:
1. the amendments to subdivision 24 of section 2554 of the education
law made by section four of this act shall be subject to the expiration
and reversion of such subdivision pursuant to section 34 of chapter 91
of the laws of 2002, as amended, when upon such date the provisions of
section five of this act shall take effect; and
2. the amendments to subdivision 8 of section 2590-e of the education
law made by section six of this act shall be subject to the expiration
and reversion of such section pursuant to section 17 of chapter 123 of
the laws of 2003, as amended, when upon such date the provisions of
section seven of this act shall take effect.