S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3493--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 3, 2023
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Education -- recommitted  to  the  Committee  on  Education  in
   accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee

 AN  ACT  in  relation  to  apportioning funds to the Yonkers city school
   district for services and expenses
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The Yonkers city school district shall be paid on an accel-
 erated schedule as follows:
   (a)  (1)  Notwithstanding any other provisions of law, for aid payable
 in the school years 2024-2025 through 2053-2054 upon application to  the
 commissioner of education submitted not sooner than the second Monday in
 May  of  the school year in which such aid is payable and not later than
 the Friday following the third Monday in May of the school year in which
 such aid is payable, or ten days after the effective date of  this  act,
 whichever  shall  be  later,  the  Yonkers city school district shall be
 eligible to receive an apportionment pursuant to this act in  an  amount
 equal  to  the  product  of  five  million  dollars ($5,000,000) and the
 quotient of the positive difference of thirty minus the number of school
 years elapsed since the 2024-2025 school year divided by thirty.
   (2) Funds apportioned pursuant to this subdivision shall be  used  for
 services  and  expenses of the Yonkers city school district and shall be
 applied to  support  of  its  educational  programs  and  any  liability
 incurred  by such city school district in carrying out its functions and
 responsibilities under the education law.
   (b) The claim for an apportionment to be  paid  to  the  Yonkers  city
 school  district  pursuant  to  subdivision (a) of this section shall be
 submitted to the commissioner of education on a form prescribed for such
 purpose and shall be payable upon  determination  by  such  commissioner
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08314-02-4
              

 A. 3493--A                          2
 
 that  the  form  has  been  submitted  as prescribed and that the school
 district has complied with the reporting requirements of this  act.  For
 each  school  year  in which application is made pursuant to subdivision
 (a)  of this section, such approved amount shall be payable on or before
 May thirty-first of such school year upon the audit and warrant  of  the
 state  comptroller on vouchers certified or approved by the commissioner
 of education in the manner prescribed by law from moneys  in  the  state
 lottery fund appropriated for general support of public schools and from
 the  general fund to the extent that the amount paid to the Yonkers city
 school district pursuant to this subdivision and subdivision (a) of this
 section exceeds the amount of the moneys apportioned, if any, for gener-
 al support for public schools  due  such  school  district  pursuant  to
 section 3609-a of the education law on or before September first of such
 school year.
   (c)  Notwithstanding the provisions of section 3609-a of the education
 law, an amount equal to the amount  paid  to  the  Yonkers  city  school
 district  during  the  base year pursuant to subdivisions (a) and (b) of
 this section shall first  be  deducted  from  payments  due  during  the
 current school year pursuant to subparagraphs (1), (2), (3), (4) and (5)
 of  paragraph  a of subdivision 1 of section 3609-a of the education law
 in the following order: the lottery apportionment  payable  pursuant  to
 subparagraph  (2)  of  paragraph a of subdivision 1 of section 3609-a of
 the education law followed by the fixed fall payments  payable  pursuant
 to subparagraph (4) of paragraph a of subdivision 1 of section 3609-a of
 the education law, and any remainder to be deducted from the individual-
 ized payments due to the district pursuant to paragraph b of subdivision
 1  of section 3609-a of the education law shall be deducted on a chrono-
 logical basis starting with the earliest payment due the district.
   (d) Notwithstanding any other provisions of law, the sum  of  payments
 made  to  the Yonkers city school district during the base year pursuant
 to subdivisions (a) and (b) of this section plus payments made  to  such
 school  district  during  the current year pursuant to section 3609-a of
 the education law shall be deemed to truly represent all  aids  paid  to
 such  school district during the current school year pursuant to section
 3609-a of the education law for the purposes of  computing  any  adjust-
 ments to such aids that may occur in a subsequent school year.
   (e)  (1)  On  or  before the first day of each month beginning in July
 2025 and ending in June 2055, the chief fiscal officer  and  the  super-
 intendent  of  schools of the Yonkers city school district shall prepare
 and submit to the board of education a report of the fiscal condition of
 the school district, including but  not  limited  to  the  most  current
 available  data  on  fund  balances  on  funds  maintained by the school
 district and the district's use of the apportionments provided  pursuant
 to subdivisions (a) and (b) of this section.
   (2) Such monthly report shall be in a format prescribed by the commis-
 sioner  of  education.  The  board  of education shall either reject and
 return the report to the chief fiscal officer and the superintendent  of
 schools  for  appropriate revisions and resubmittal or shall approve the
 report and submit copies to the commissioner of education and the  state
 comptroller of such approved report as submitted or resubmitted.
   (3)  In the 2024-2025 through 2053-2054 school years, the chief fiscal
 officer of the Yonkers city school district shall  monitor  all  budgets
 and  for  each  budget,  shall  prepare a quarterly report of summarized
 budget data depicting overall  trends  of  actual  revenues  and  budget
 expenditures  for  the  entire  budget as well as individual line items.
 Such report shall compare revenue estimates and  appropriations  as  set
 A. 3493--A                          3
 
 forth  in  such budget with the actual revenues and expenditures made to
 date. All quarterly reports shall be  accompanied  by  a  recommendation
 from  the superintendent of schools or chief fiscal officer to the board
 of education setting forth any remedial actions necessary to resolve any
 unfavorable  budget variance including the overestimation of revenue and
 underestimation of appropriations. The chief fiscal officer  shall  also
 prepare,  as  part  of such report, a quarterly trial balance of general
 ledger accounts in accordance with generally accepted accounting princi-
 ples as prescribed by  the  state  comptroller.  All  reports  shall  be
 completed  within  sixty days after the end of each quarter and shall be
 submitted to the chief fiscal officer and the board of education of  the
 Yonkers  city  school district, the state division of budget, the office
 of the state comptroller, the commissioner of education,  the  chair  of
 the  assembly  ways  and  means  committee  and  the chair of the senate
 finance committee.
   § 2. This act shall take effect immediately.