Legislation
SECTION 1951
Budget of board of cooperative educational services
Education (EDN) CHAPTER 16, TITLE 2, ARTICLE 40
§ 1951. Budget of board of cooperative educational services. 1. The
final administrative and capital budgets of the board of cooperative
educational services as adopted shall be a charge against all of the
school districts contained in the board of cooperative educational
services, provided, however, that any component school district which
does not elect to participate in any specific educational service
authorized to be furnished by the board of cooperative educational
services shall not be required to pay any share of the moneys provided
in the program budget as salaries of teachers or other personnel
employed in providing such service, for equipment and supplies for such
service or for transportation of pupils to and from the place where such
service is maintained, provided, however, expenditures for the board of
cooperative educational services program, including office and central
administrative expenses, traveling expenses and salaries and benefits of
supervisors and all other central administrative personnel necessary to
carry out its program shall be deemed administrative expenses which
shall be a charge upon all component school districts notwithstanding
the fact that such a component school district elects to not participate
in any specific program offered by the board of cooperative educational
services. Each school district's proportionate share of administrative
and capital expenses shall be determined in accordance with subparagraph
seven of paragraph b of subdivision four of section nineteen hundred
fifty of this article. The board shall allocate the cost of other
services to participating component school districts in accordance with
terms agreed upon between such board and the boards of education and
trustees of each component school district using the local uniform unit
cost of each such service, based on (i) anticipated participation in the
ensuing school year, or (ii) participation in the current year, or (iii)
a two or three year average including participation in the current year,
which unit cost shall be the same for all participating component school
districts and shall be computed in accordance with a uniform methodology
approved annually by at least three-quarters of the participating
component school districts after consultation by local school officials
with their respective boards; provided, however, such unit cost shall be
subject to final adjustment for programs for students with disabilities
based on actual participation in accordance with regulations of the
commissioner. The school authorities of each school district in the
board of cooperative educational services shall add such amount to the
budget of such school district and shall pay such amount to the
treasurer of the board of cooperative educational services, and shall be
paid out by the treasurer upon orders of the board issued and executed
pursuant to the resolution of said board.
2. a. If the board of cooperative educational services determines to
submit a proposition to authorize the purchase or acquisition of sites
or additions thereto and real property and to construct buildings
thereon and to purchase buildings and construct additions thereto, or to
authorize the sale of any real property the title to which is vested in
the board of cooperative educational services and buildings thereon and
appurtenances or any part thereof, or to authorize the exchange of real
property held by the board of cooperative educational services for the
purpose of improving or changing school sites, to the qualified voters
of the board of cooperative educational services, then the board shall
call a meeting and submit to the qualified voters of the board of
cooperative educational services such a proposition. The board shall
cause a notice of such meeting to be given by public notice of the time
and place of such meeting once in each week within the four weeks next
preceding such meeting, the first publication to be at least twenty-five
days before said meeting, in two newspapers if there shall be two, or in
one newspaper if there shall be but one, having general circulation
within the board of cooperative educational services, but if no
newspaper shall then have general circulation therein, the said notice
shall be posted in at least twenty of the most public places in said
board of cooperative educational services twenty-five days before the
time of such meeting. Such notice shall contain a statement of the
proposition or propositions to be submitted at such meeting.
b. Such notice and all other notices and reports required to be
published in newspapers under the provisions of this chapter shall be
printed at the rates and for the fees prescribed in section eight
thousand seven of the civil practice law and rules. In the event that
the publishers of one or both of the newspapers having general
circulation in such district shall refuse to print and publish the
notices or reports at the rates and for the fees so prescribed,
publication in such newspaper or newspapers so refusing may be omitted,
in which case the notices or reports shall be posted as required by this
section in lieu of such publication.
c. A person shall be entitled to vote at any meeting of the voters of
the board of cooperative educational services who is:
(1) A citizen of the United States.
(2) Eighteen years of age.
(3) A resident within the board of cooperative educational services
for a period of thirty days next preceding the meeting at which he
offers to vote.
No person shall be deemed to be ineligible to vote at any such
meeting, by reason of sex, who has the other qualifications required by
this paragraph.
d. If a person offering to vote at any meeting of the voters of the
board of cooperative educational services shall be challenged as
unqualified by any legal voter of such board at such meeting, the
chairman presiding at such meeting shall require the person so offering
to make the following declaration: "I do declare and affirm that I am,
and have been, for the thirty days last past, an actual resident of this
board of cooperative educational services and that I am qualified to
vote at this meeting." Every person making such declaration shall be
permitted to vote on all questions proposed at such meeting; but if any
person shall refuse to make such declaration his vote shall be rejected.
e. A person who shall wilfully make a false declaration of his right
to vote at a meeting of the voters of a board of cooperative educational
services after his right to vote thereat has been challenged, shall be
deemed guilty of a misdemeanor. Any person not qualified to vote at such
meeting, who shall vote thereat, shall thereby forfeit ten dollars, to
be sued for by the supervisor for the benefit of the board.
f. In all propositions arising at said meeting, the vote thereon shall
be by ballot.
g. If the board of cooperative educational services shall so
determine, voting machines may be used for recording the vote at such
meeting. Before any such machine is used at any such meeting, the
inspectors of election shall examine it and see that all the counters
are set at zero (000) and that the ballot labels are properly placed,
and that the machine is in all respects in proper condition for use. The
use of such machine shall be deemed a compliance with any provision of
law requiring the vote to be by ballot. The board of cooperative
educational services may purchase the necessary voting machine or
machines; or if the county board of elections shall consent thereto,
such machines belonging to the county or belonging to the town in which
any part of said board of cooperative educational services shall be
located may be used at any such meeting, the expense of delivery and
returning and setting up, and any other expense connected therewith
shall be defrayed by the board of cooperative educational services; but
such machines belonging to the county shall not be so used at the time
or times when they may be required under the election law.
h. The board of cooperative educational services shall appoint a
qualified voter of the board of cooperative educational services as the
chairman of any such meeting. The clerk of the board of cooperative
educational services shall give written notice of appointment to the
person so appointed. If the person appointed as chairman refuses to
accept such appointment, or fails to serve, the board of cooperative
educational services may appoint a qualified voter of the board of
cooperative educational services to fill the vacancy. The meeting shall
be called to order by the chairman.
i. If the clerk of the board of cooperative educational services shall
not be present, the board may appoint a qualified voter of the board of
cooperative educational services to act as clerk of the meeting. The
board shall appoint qualified voters of the board of cooperative
educational services as assistant clerks of the meeting. The clerk of
the board of cooperative educational services shall give a written
notice of appointment to the persons so appointed as assistant clerks.
If a person appointed as assistant clerk refuses to accept such
appointment, or fails to serve, the board may appoint a qualified voter
of the board of cooperative educational services to fill the vacancy.
Each assistant clerk shall be entitled to compensation at a rate to be
fixed by the board for each day actually and necessarily spent upon the
duties of his office. The clerk and assistant clerk or clerks of the
meeting shall keep an accurate and true written record of all
proceedings of the meeting and shall file such written record with the
clerk of the board of cooperative educational services within
twenty-four hours after the meeting.
j. The board shall appoint two qualified voters of the board of
cooperative educational services for each ballot box to be used to act
as inspectors of election at such meeting. The clerk of the board of
cooperative educational services shall give written notice of
appointment to the persons so appointed. If a person appointed as
inspector of election refuses to accept such appointment, or fails to
serve, the board may appoint a qualified voter of the board of
cooperative educational services to fill the vacancy. Additional
inspectors of election may be appointed in the same manner when, in the
opinion of the board, special circumstances exist requiring the services
of such additional inspectors. The inspectors of election shall, before
the polls are opened, organize by naming one of their number as chief
inspector of election. Each inspector of election shall be entitled to
compensation at a rate to be fixed by the board for each day actually
and necessarily spent upon the duties of his office.
k. A poll list containing the name and legal residence of every person
whose vote shall be received shall be kept by the clerk and assistant
clerk or clerks of the meeting.
l. The board shall at the expense of the board of cooperative
educational services provide a suitable box or boxes in which the
ballots, folded so as to conceal the marking thereon, shall be deposited
as they are received, and shall in like manner provide a voting booth or
booths and the voters shall be required to enter such booth or booths
for the purpose of marking their ballots.
m. The board shall cause printed ballots to be prepared, setting forth
the proposition or propositions to be voted upon, in the form applicable
to the submission of a proposition to the meeting of a union free school
district.
n. All qualified voters entitled to vote who are in the place where
the meeting is held at or before the time of closing the polls shall be
allowed to vote.
o. Immediately upon the close of the polls the inspectors of election
shall canvass the ballots in the same manner as ballots are canvassed at
a meeting of a union free school district. The chairman of the meeting
shall declare to the meeting the result of each ballot as announced to
him by the inspectors of election, and those propositions receiving a
majority of the votes of the voters present and voting shall be deemed
approved.
p. The meeting of the voters of the board of cooperative educational
services shall be conducted in the same manner as a meeting of the
voters of a union free school district.
q. If the board shall so determine it may cause the board of
cooperative educational services to be divided into election districts
provided that in each such election district the number of qualified
voters shall at least equal seven hundred. If such resolution be adopted
it shall divide the board of cooperative educational services into such
number of election districts as the board may determine, provided that
if circumstances will permit there shall be a schoolhouse in each
election district or in as many such election districts as possible. The
election districts so formed shall continue in existence until modified
by resolution of the board. Such resolution shall accurately describe
the boundaries of each such district by street, alley and highway or
otherwise. Meetings of the voters of the board of cooperative
educational services shall be held thereafter in such election
districts. The board shall designate the place within each election
district where the meetings shall be held. When the board of cooperative
educational services is divided into election districts, the board shall
cause the meeting to be held in each election district pursuant to the
provisions of this subdivision and shall appoint a chairman of the
meeting, clerks and assistant clerks of the meeting and inspectors of
election for each election district. The board shall designate the
election district in which the clerk of the board of cooperative
educational services shall be present. Where the board of cooperative
educational services has been divided into election districts, the
inspectors of election shall make a written report of the results of the
ballot, signed by all such inspectors, to the chief inspector of
election of each election district. The chief inspector of election of
each election district shall within twenty-four hours file such written
report with the clerk of the board of cooperative educational services.
The board shall thereupon within twenty-four hours tabulate and declare
the results of the ballot.
r. All disputes concerning the validity of any meeting of the voters
of a board of cooperative educational services or of any of the acts of
the officers of such meeting shall be referred to the commissioner of
education for determination and his decisions in the matter shall be
final and not subject to review. The commissioner may in his discretion
order a new meeting.
s. The board of cooperative educational services shall provide
absentee ballots to qualified voters. The commissioner shall adopt
regulations for the purposes of implementing the provisions of this
paragraph which shall include, but not be limited to, creating the
procedure for which such absentee ballots shall be submitted; providing
that such absentee ballots shall be, as nearly as practicable, in the
same form as those voted at the district election; requiring that any
absentee ballot applicant is or will be, on the day of the vote, a
qualified voter of the board of cooperative educational services and
that he or she will be on such date over eighteen years of age, a
citizen of the United States and has or will have resided in said
district for thirty days next preceding such date; and providing
instructions as to the proper marking thereof.
t. The board of cooperative educational services shall provide early
mail ballots to qualified voters. The commissioner shall adopt
regulations for the purposes of implementing the provisions of this
paragraph which shall include, but not be limited to, creating the
procedure for which such early mail ballots shall be submitted;
providing that such early mail ballots shall be, as nearly as
practicable, in the same form as those voted at the district election;
requiring that any early mail ballot applicant is or will be, on the day
of the vote, a qualified voter of the board of cooperative educational
services and that he or she will be on such date over eighteen years of
age, a citizen of the United States and has or will have resided in said
district for thirty days next preceding such date; and providing
instructions as to the proper marking thereof.
3. a. For the nineteen hundred ninety-seven--ninety-eight school year
and thereafter, the commissioner shall prescribe, in consultation with
the comptroller of the state of New York and within the general taxonomy
of accounts established by the comptroller pursuant to section
thirty-six of the general municipal law, a uniform and specific taxonomy
for service programs and activities of boards of cooperative educational
services. In developing such prescribed taxonomy, the commissioner shall
consider the recommendations of an advisory panel of district
superintendents of schools or their representatives as appointed by the
commissioner for such purpose.
b. In developing and adopting a budget for the nineteen hundred
ninety-seven--ninety-eight school year pursuant to this article, each
board of cooperative educational services may use the same locally
selected specific taxonomy for service programs and activities as used
for the nineteen hundred ninety-six--ninety-seven school year within the
general taxonomy of accounts established by the comptroller pursuant to
section thirty-six of the general municipal law, provided that all such
accounts shall be converted to the uniform and specific taxonomy
prescribed by the commissioner pursuant to paragraph a of this
subdivision by October first, nineteen hundred ninety-seven and provided
that copies of the approved program, capital and administrative budgets
as converted to such uniform and specific taxonomy shall be submitted to
the commissioner on or before October first, nineteen hundred
ninety-seven.
c. In developing and adopting a budget pursuant to this article for
the nineteen hundred ninety-eight--ninety-nine school year and
thereafter, each board of cooperative educational services shall use the
uniform and specific taxonomy for service programs and activities
prescribed by the commissioner pursuant to paragraph a of this
subdivision.
final administrative and capital budgets of the board of cooperative
educational services as adopted shall be a charge against all of the
school districts contained in the board of cooperative educational
services, provided, however, that any component school district which
does not elect to participate in any specific educational service
authorized to be furnished by the board of cooperative educational
services shall not be required to pay any share of the moneys provided
in the program budget as salaries of teachers or other personnel
employed in providing such service, for equipment and supplies for such
service or for transportation of pupils to and from the place where such
service is maintained, provided, however, expenditures for the board of
cooperative educational services program, including office and central
administrative expenses, traveling expenses and salaries and benefits of
supervisors and all other central administrative personnel necessary to
carry out its program shall be deemed administrative expenses which
shall be a charge upon all component school districts notwithstanding
the fact that such a component school district elects to not participate
in any specific program offered by the board of cooperative educational
services. Each school district's proportionate share of administrative
and capital expenses shall be determined in accordance with subparagraph
seven of paragraph b of subdivision four of section nineteen hundred
fifty of this article. The board shall allocate the cost of other
services to participating component school districts in accordance with
terms agreed upon between such board and the boards of education and
trustees of each component school district using the local uniform unit
cost of each such service, based on (i) anticipated participation in the
ensuing school year, or (ii) participation in the current year, or (iii)
a two or three year average including participation in the current year,
which unit cost shall be the same for all participating component school
districts and shall be computed in accordance with a uniform methodology
approved annually by at least three-quarters of the participating
component school districts after consultation by local school officials
with their respective boards; provided, however, such unit cost shall be
subject to final adjustment for programs for students with disabilities
based on actual participation in accordance with regulations of the
commissioner. The school authorities of each school district in the
board of cooperative educational services shall add such amount to the
budget of such school district and shall pay such amount to the
treasurer of the board of cooperative educational services, and shall be
paid out by the treasurer upon orders of the board issued and executed
pursuant to the resolution of said board.
2. a. If the board of cooperative educational services determines to
submit a proposition to authorize the purchase or acquisition of sites
or additions thereto and real property and to construct buildings
thereon and to purchase buildings and construct additions thereto, or to
authorize the sale of any real property the title to which is vested in
the board of cooperative educational services and buildings thereon and
appurtenances or any part thereof, or to authorize the exchange of real
property held by the board of cooperative educational services for the
purpose of improving or changing school sites, to the qualified voters
of the board of cooperative educational services, then the board shall
call a meeting and submit to the qualified voters of the board of
cooperative educational services such a proposition. The board shall
cause a notice of such meeting to be given by public notice of the time
and place of such meeting once in each week within the four weeks next
preceding such meeting, the first publication to be at least twenty-five
days before said meeting, in two newspapers if there shall be two, or in
one newspaper if there shall be but one, having general circulation
within the board of cooperative educational services, but if no
newspaper shall then have general circulation therein, the said notice
shall be posted in at least twenty of the most public places in said
board of cooperative educational services twenty-five days before the
time of such meeting. Such notice shall contain a statement of the
proposition or propositions to be submitted at such meeting.
b. Such notice and all other notices and reports required to be
published in newspapers under the provisions of this chapter shall be
printed at the rates and for the fees prescribed in section eight
thousand seven of the civil practice law and rules. In the event that
the publishers of one or both of the newspapers having general
circulation in such district shall refuse to print and publish the
notices or reports at the rates and for the fees so prescribed,
publication in such newspaper or newspapers so refusing may be omitted,
in which case the notices or reports shall be posted as required by this
section in lieu of such publication.
c. A person shall be entitled to vote at any meeting of the voters of
the board of cooperative educational services who is:
(1) A citizen of the United States.
(2) Eighteen years of age.
(3) A resident within the board of cooperative educational services
for a period of thirty days next preceding the meeting at which he
offers to vote.
No person shall be deemed to be ineligible to vote at any such
meeting, by reason of sex, who has the other qualifications required by
this paragraph.
d. If a person offering to vote at any meeting of the voters of the
board of cooperative educational services shall be challenged as
unqualified by any legal voter of such board at such meeting, the
chairman presiding at such meeting shall require the person so offering
to make the following declaration: "I do declare and affirm that I am,
and have been, for the thirty days last past, an actual resident of this
board of cooperative educational services and that I am qualified to
vote at this meeting." Every person making such declaration shall be
permitted to vote on all questions proposed at such meeting; but if any
person shall refuse to make such declaration his vote shall be rejected.
e. A person who shall wilfully make a false declaration of his right
to vote at a meeting of the voters of a board of cooperative educational
services after his right to vote thereat has been challenged, shall be
deemed guilty of a misdemeanor. Any person not qualified to vote at such
meeting, who shall vote thereat, shall thereby forfeit ten dollars, to
be sued for by the supervisor for the benefit of the board.
f. In all propositions arising at said meeting, the vote thereon shall
be by ballot.
g. If the board of cooperative educational services shall so
determine, voting machines may be used for recording the vote at such
meeting. Before any such machine is used at any such meeting, the
inspectors of election shall examine it and see that all the counters
are set at zero (000) and that the ballot labels are properly placed,
and that the machine is in all respects in proper condition for use. The
use of such machine shall be deemed a compliance with any provision of
law requiring the vote to be by ballot. The board of cooperative
educational services may purchase the necessary voting machine or
machines; or if the county board of elections shall consent thereto,
such machines belonging to the county or belonging to the town in which
any part of said board of cooperative educational services shall be
located may be used at any such meeting, the expense of delivery and
returning and setting up, and any other expense connected therewith
shall be defrayed by the board of cooperative educational services; but
such machines belonging to the county shall not be so used at the time
or times when they may be required under the election law.
h. The board of cooperative educational services shall appoint a
qualified voter of the board of cooperative educational services as the
chairman of any such meeting. The clerk of the board of cooperative
educational services shall give written notice of appointment to the
person so appointed. If the person appointed as chairman refuses to
accept such appointment, or fails to serve, the board of cooperative
educational services may appoint a qualified voter of the board of
cooperative educational services to fill the vacancy. The meeting shall
be called to order by the chairman.
i. If the clerk of the board of cooperative educational services shall
not be present, the board may appoint a qualified voter of the board of
cooperative educational services to act as clerk of the meeting. The
board shall appoint qualified voters of the board of cooperative
educational services as assistant clerks of the meeting. The clerk of
the board of cooperative educational services shall give a written
notice of appointment to the persons so appointed as assistant clerks.
If a person appointed as assistant clerk refuses to accept such
appointment, or fails to serve, the board may appoint a qualified voter
of the board of cooperative educational services to fill the vacancy.
Each assistant clerk shall be entitled to compensation at a rate to be
fixed by the board for each day actually and necessarily spent upon the
duties of his office. The clerk and assistant clerk or clerks of the
meeting shall keep an accurate and true written record of all
proceedings of the meeting and shall file such written record with the
clerk of the board of cooperative educational services within
twenty-four hours after the meeting.
j. The board shall appoint two qualified voters of the board of
cooperative educational services for each ballot box to be used to act
as inspectors of election at such meeting. The clerk of the board of
cooperative educational services shall give written notice of
appointment to the persons so appointed. If a person appointed as
inspector of election refuses to accept such appointment, or fails to
serve, the board may appoint a qualified voter of the board of
cooperative educational services to fill the vacancy. Additional
inspectors of election may be appointed in the same manner when, in the
opinion of the board, special circumstances exist requiring the services
of such additional inspectors. The inspectors of election shall, before
the polls are opened, organize by naming one of their number as chief
inspector of election. Each inspector of election shall be entitled to
compensation at a rate to be fixed by the board for each day actually
and necessarily spent upon the duties of his office.
k. A poll list containing the name and legal residence of every person
whose vote shall be received shall be kept by the clerk and assistant
clerk or clerks of the meeting.
l. The board shall at the expense of the board of cooperative
educational services provide a suitable box or boxes in which the
ballots, folded so as to conceal the marking thereon, shall be deposited
as they are received, and shall in like manner provide a voting booth or
booths and the voters shall be required to enter such booth or booths
for the purpose of marking their ballots.
m. The board shall cause printed ballots to be prepared, setting forth
the proposition or propositions to be voted upon, in the form applicable
to the submission of a proposition to the meeting of a union free school
district.
n. All qualified voters entitled to vote who are in the place where
the meeting is held at or before the time of closing the polls shall be
allowed to vote.
o. Immediately upon the close of the polls the inspectors of election
shall canvass the ballots in the same manner as ballots are canvassed at
a meeting of a union free school district. The chairman of the meeting
shall declare to the meeting the result of each ballot as announced to
him by the inspectors of election, and those propositions receiving a
majority of the votes of the voters present and voting shall be deemed
approved.
p. The meeting of the voters of the board of cooperative educational
services shall be conducted in the same manner as a meeting of the
voters of a union free school district.
q. If the board shall so determine it may cause the board of
cooperative educational services to be divided into election districts
provided that in each such election district the number of qualified
voters shall at least equal seven hundred. If such resolution be adopted
it shall divide the board of cooperative educational services into such
number of election districts as the board may determine, provided that
if circumstances will permit there shall be a schoolhouse in each
election district or in as many such election districts as possible. The
election districts so formed shall continue in existence until modified
by resolution of the board. Such resolution shall accurately describe
the boundaries of each such district by street, alley and highway or
otherwise. Meetings of the voters of the board of cooperative
educational services shall be held thereafter in such election
districts. The board shall designate the place within each election
district where the meetings shall be held. When the board of cooperative
educational services is divided into election districts, the board shall
cause the meeting to be held in each election district pursuant to the
provisions of this subdivision and shall appoint a chairman of the
meeting, clerks and assistant clerks of the meeting and inspectors of
election for each election district. The board shall designate the
election district in which the clerk of the board of cooperative
educational services shall be present. Where the board of cooperative
educational services has been divided into election districts, the
inspectors of election shall make a written report of the results of the
ballot, signed by all such inspectors, to the chief inspector of
election of each election district. The chief inspector of election of
each election district shall within twenty-four hours file such written
report with the clerk of the board of cooperative educational services.
The board shall thereupon within twenty-four hours tabulate and declare
the results of the ballot.
r. All disputes concerning the validity of any meeting of the voters
of a board of cooperative educational services or of any of the acts of
the officers of such meeting shall be referred to the commissioner of
education for determination and his decisions in the matter shall be
final and not subject to review. The commissioner may in his discretion
order a new meeting.
s. The board of cooperative educational services shall provide
absentee ballots to qualified voters. The commissioner shall adopt
regulations for the purposes of implementing the provisions of this
paragraph which shall include, but not be limited to, creating the
procedure for which such absentee ballots shall be submitted; providing
that such absentee ballots shall be, as nearly as practicable, in the
same form as those voted at the district election; requiring that any
absentee ballot applicant is or will be, on the day of the vote, a
qualified voter of the board of cooperative educational services and
that he or she will be on such date over eighteen years of age, a
citizen of the United States and has or will have resided in said
district for thirty days next preceding such date; and providing
instructions as to the proper marking thereof.
t. The board of cooperative educational services shall provide early
mail ballots to qualified voters. The commissioner shall adopt
regulations for the purposes of implementing the provisions of this
paragraph which shall include, but not be limited to, creating the
procedure for which such early mail ballots shall be submitted;
providing that such early mail ballots shall be, as nearly as
practicable, in the same form as those voted at the district election;
requiring that any early mail ballot applicant is or will be, on the day
of the vote, a qualified voter of the board of cooperative educational
services and that he or she will be on such date over eighteen years of
age, a citizen of the United States and has or will have resided in said
district for thirty days next preceding such date; and providing
instructions as to the proper marking thereof.
3. a. For the nineteen hundred ninety-seven--ninety-eight school year
and thereafter, the commissioner shall prescribe, in consultation with
the comptroller of the state of New York and within the general taxonomy
of accounts established by the comptroller pursuant to section
thirty-six of the general municipal law, a uniform and specific taxonomy
for service programs and activities of boards of cooperative educational
services. In developing such prescribed taxonomy, the commissioner shall
consider the recommendations of an advisory panel of district
superintendents of schools or their representatives as appointed by the
commissioner for such purpose.
b. In developing and adopting a budget for the nineteen hundred
ninety-seven--ninety-eight school year pursuant to this article, each
board of cooperative educational services may use the same locally
selected specific taxonomy for service programs and activities as used
for the nineteen hundred ninety-six--ninety-seven school year within the
general taxonomy of accounts established by the comptroller pursuant to
section thirty-six of the general municipal law, provided that all such
accounts shall be converted to the uniform and specific taxonomy
prescribed by the commissioner pursuant to paragraph a of this
subdivision by October first, nineteen hundred ninety-seven and provided
that copies of the approved program, capital and administrative budgets
as converted to such uniform and specific taxonomy shall be submitted to
the commissioner on or before October first, nineteen hundred
ninety-seven.
c. In developing and adopting a budget pursuant to this article for
the nineteen hundred ninety-eight--ninety-nine school year and
thereafter, each board of cooperative educational services shall use the
uniform and specific taxonomy for service programs and activities
prescribed by the commissioner pursuant to paragraph a of this
subdivision.