§ 2023. Levy of tax for certain purposes without vote; contingency
budget. 1. If the qualified voters shall neglect or refuse to vote the
sum estimated necessary for teachers' salaries, after applying thereto
the public school moneys, and other moneys received or to be received
for that purpose, or if they shall neglect or refuse to vote the sum
estimated necessary for ordinary contingent expenses, including the
purchase of library books and other instructional materials associated
with a library and expenses incurred for interschool athletics, field
trips and other extracurricular activities and the expenses for
cafeteria or restaurant services, the sole trustee, board of trustees,
or board of education shall adopt a contingency budget including such
expenses and shall levy a tax, subject to the restrictions as set forth
in subdivision four of this section and subdivision eight of section two
thousand twenty-three-a of this part, for the same, in like manner as if
the same had been voted by the qualified voters, subject to the
limitations contained in subdivisions three and four of this section.

2. Notwithstanding the defeat of a school budget, school districts
shall continue to transport students to and from the regular school
program in accordance with the mileage limitations previously adopted by
the qualified voters of the school district. Such mileage limits shall
change only when amended by a special proposition passed by a majority
of the qualified voters of the school district. In cases where the
school budget is defeated by such qualified voters of the school
district, appropriations for transportation costs for purposes other
than for transportation to and from the regular school program, and
transportation that would constitute an ordinary contingent expense
pursuant to subdivision one of this section, shall be authorized in the
budget only after approval by the qualified voters of the district.

3. The administrative component of a contingency budget shall not
comprise a greater percentage of the contingency budget exclusive of the
capital component than the lesser of (1) the percentage the
administrative component had comprised in the prior year budget
exclusive of the capital component; or (2) the percentage the
administrative component had comprised in the last proposed defeated
budget exclusive of the capital component.

4. a. The contingency budget shall not result in a tax levy greater
than the tax levied for the prior school year.

b. The resolution of the trustee, board of trustees, or board of
education adopting a contingency budget shall incorporate by reference a
statement specifying the projected percentage increase or decrease in
total spending for the school year, and explaining the reasons for
disregarding any portion of an increase in spending in formulating the
contingency budget.

c. Notwithstanding any other provision of law to the contrary, the
trustees or board of education shall not be authorized to amend or
revise a final contingency budget where such amendment or revision would
result in total spending in excess of the spending limitation in
paragraph (a) of this subdivision; provided that the trustees or board
of education shall be authorized to add appropriations for the
expenditure of gifts, grants in aid for specific purposes or for general
use or insurance proceeds authorized pursuant to subdivision two of
section seventeen hundred eighteen of this chapter in addition to that
which has been previously budgeted.