S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4283
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 8, 2017
                                ___________
 
 Introduced  by Sens. MURPHY, CARLUCCI, FUNKE, GALLIVAN, RITCHIE, VALESKY
   -- read twice and ordered printed, and when printed to be committed to
   the Committee on Education
 
 AN ACT to amend the education law, in relation to exempting BOCES  capi-
   tal  expenditures  from  limitations  upon  local  school district tax
   levies; and providing for the repeal of such provisions  upon  expira-
   tion thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph c of subdivision  2  of  section  2023-a  of  the
 education law, as amended by section 1 of subpart C of part C of chapter
 20 of the laws of 2015, is amended to read as follows:
   c.  "Capital  local  expenditures" means (I) the taxes associated with
 budgeted expenditures resulting from the financing, refinancing,  acqui-
 sition,  design,  construction, reconstruction, rehabilitation, improve-
 ment, furnishing and equipping of, or  otherwise  providing  for  school
 district  capital  facilities  or  school  district  capital  equipment,
 including debt service and lease expenditures, and transportation  capi-
 tal  debt service, AND (II) THE SCHOOL DISTRICT'S SHARE OF CAPITAL LOCAL
 EXPENDITURES, AS DEFINED IN SUBPARAGRAPH  (I)  OF  THIS  PARAGRAPH,  FOR
 BOARDS  OF  COOPERATIVE  EDUCATIONAL  SERVICES AS AUTHORIZED PURSUANT TO
 SECTION NINETEEN HUNDRED FIFTY OF THIS TITLE AND APPROVED BY THE COMMIS-
 SIONER, subject to the approval of the qualified voters  where  required
 by  law.   [The commissioner of taxation and finance shall, as appropri-
 ate, promulgate rules and regulations which may provide  for  adjustment
 of  capital  local  expenditures to reflect a school district's share of
 additional budgeted capital expenditures made by a board of  cooperative
 educational services.]
   § 2. Subparagraph 1 of paragraph b of subdivision 4 of section 1950 of
 the  education  law,  as  amended by chapter 474 of the laws of 1996, is
 amended to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02335-03-7

 S. 4283                             2
 
   (1) Prepare, prior to the annual meeting of members of the  boards  of
 education  and  school trustees, held as provided in paragraph o of this
 subdivision, a tentative budget of expenditures for the program costs, a
 tentative budget for capital costs,  and  a  tentative  budget  for  the
 administration  costs  of the board of cooperative educational services.
 Such budgets shall include the proposed budget for the  upcoming  school
 year,  the  previous  school  year's actual costs and the current school
 year's projected costs for each object  of  expenditure.  Such  program,
 capital  and  administrative  budgets  shall be separately delineated in
 accordance with the definition of program,  capital  and  administrative
 costs  which shall be promulgated by the commissioner after consultation
 with school district officials and the director of the budget.  Personal
 service  costs  for  each  budget  shall include the number of full-time
 equivalent positions funded and total salary and, except as noted  here-
 in,  fringe  benefit  costs  for such positions by program. Each program
 budget shall also include the local and statewide  unit  costs  of  such
 programs and services proposed for the upcoming school year, such actual
 unit  costs  for the previous school year, and the current school year's
 projected unit costs, all established in accordance with paragraph d  of
 this subdivision. The capital budget shall include facility construction
 and  lease  expenditures authorized pursuant to paragraphs p, t and u of
 this subdivision, payments for the repayment of indebtedness related  to
 capital projects, payments for the acquisition or construction of facil-
 ities,  sites  or  additions,  provided that such budget shall contain a
 rental, operations and maintenance section that will include  base  rent
 costs,  total  rent  costs, operations and maintenance charges, cost per
 square foot for each facility rented or leased by such board of  cooper-
 ative educational services, and any and all expenditures associated with
 custodial salaries and benefits, service contracts, supplies, utilities,
 maintenance  and repairs for such facilities, and that such budget shall
 include the annual debt  service  and  total  debt  for  all  facilities
 financed by bonds or notes of the component districts, annual rental and
 lease payments and total rental and lease costs for all facilities rent-
 ed  by  such  board; such capital budget shall also include expenditures
 resulting from court judgments and orders from administrative bodies  or
 officers,  and,  to  the extent a board's administrative budget has been
 adopted, one-time costs incurred in the first year in which an  employee
 retires. The administrative budget shall include, but need not be limit-
 ed  to,  office  and central administrative expenses, traveling expenses
 and salaries and benefits of supervisors  and  administrative  personnel
 necessary to carry out the central administrative duties of the supervi-
 sory  district,  any and all expenditures associated with the board, the
 office  of  district  superintendent,  general  administration,  central
 support  services,  planning,  and  all other administrative activities.
 Such administrative budget shall also specify the amount of supplementa-
 ry salary and benefits, if any, which the  board  determines  should  be
 paid  to  the  district  superintendent  of  schools and the board shall
 append to such budget a detailed statement of the total compensation  to
 be paid the district superintendent of schools by the board, including a
 delineation  of  the salary, annualized cost of benefits and any in-kind
 or other form of remuneration to be  paid,  plus,  commencing  with  the
 presentation  of the budget for the nineteen hundred ninety-seven--nine-
 ty-eight school year, a list of items of expense eligible for reimburse-
 ment on expense accounts in the ensuing school year and a  statement  of
 the amount of expenses paid to the district superintendent of schools in
 the  prior year for purposes of carrying out his or her official duties;

 S. 4283                             3
 
 PROVIDED, HOWEVER, ANY SCHOOL DISTRICT'S SHARE OF CAPITAL LOCAL EXPENDI-
 TURES OF A BOARD OF COOPERATIVE  EDUCATIONAL  SERVICES,  AS  DEFINED  IN
 SUBPARAGRAPH (II) OF PARAGRAPH C OF SUBDIVISION TWO OF SECTION TWO THOU-
 SAND  TWENTY-THREE-A  OF  THIS  TITLE,  AND APPROVED BY THE COMMISSIONER
 SHALL NOT BE INCLUDED IN A SCHOOL DISTRICT'S TAX LEVY PURSUANT  TO  SUCH
 SECTION.
   §  3. This act shall take effect immediately; provided that the amend-
 ments to paragraph c of subdivision 2 of section 2023-a of the education
 law made by section one of this act shall be subject to  the  repeal  of
 such  section and shall be deemed repealed therewith; provided, further,
 that the amendments to subparagraph 1 of paragraph b of subdivision 4 of
 section 1950 of the education law made by section two of this act  shall
 expire on the same date and manner as section 13 of part A of chapter 97
 of the laws of 2011, as amended.