§ 2583. Certain schools to report as to moneys and attendance;
accidental omission to report. The board of education of the city of
New York shall require from the officers conducting schools by
appointment of the board, and from the trustees, managers or directors
of the corporate schools entitled to participate in the funds of the
board of education of the city of New York, an annual report in writing
dated the thirty-first day of December, which shall be signed and
certified by a majority of such officers, trustees, managers or
directors, and which report shall state: the whole number of schools
within their jurisdiction; the length of time each school shall have
been kept open; the whole number of pupils over four and under
twenty-one years of age who shall have been taught free of expense to
such pupils in their schools, during the year ending with the date of
the report, which number shall be ascertained by adding to the number of
children on register at the commencement of each year, the number
admitted during that year, which shall be considered the total for that
year; the average number that has actually attended such schools during
the year, to be ascertained by the teachers keeping an exact account of
the number of pupils present every school day or half day, which, being
added together, and divided by four hundred sixty, or if less than a
year by the number of school sessions, shall be considered the average
of attending pupils, which average shall be affirmed or sworn to by the
principal teacher of the school; a detailed statement of the amount of
moneys received or expended for their respective schools during the
year, from or by the commissioner of finance of such city, and of the
purposes for and the manner in which the same shall have been expended;
a particular account of the state of the schools, and of the property
and affairs of each school under their care; the titles of all books
used; and such other information as such board of education shall
require.

In making the apportionment among the several schools no share shall
be alloted by such board to any school or society from which no
sufficient annual report shall have been received for the year ending on
the last day of December immediately preceding the apportionment.
Whenever an apportionment of the funds of the board of education of the
city of New York shall not be made to any school, in consequence of any
accidental omission to make any report required by law or to comply with
any other regulation or provision of law, the board of education of such
city, in its discretion, may direct an apportionment to be made to such
school according to the equitable circumstances of the case, to be paid
out of the funds of the board of education on hand, or if such funds
shall have been distributed, out of the funds to be received in a
succeeding year.