* § 2590-u. New York city independent budget office reports. 1. The
independent budget office of the city of New York shall be authorized to
provide analysis and issue public reports regarding financial and
educational matters of the city district, to enhance official and public
understanding of such matters including but not limited to:

(a) student graduation and dropout data;

(b) student enrollment projections;

(c) school utilization, class sizes and pupil-to-teacher ratios;

(d) student assessment data;

(e) the delivery of services to students who are in bilingual or
English as a second language programs;

(f) the delivery of services to students with disabilities;

(g) the utilization of federal funds including funds pursuant to title
I of the Elementary and Secondary Education Act of nineteen hundred
sixty-five, as amended, directed at parental involvement; and

(h) matters relating to city district finances.

2. In addition to the appropriation available pursuant to section two
hundred fifty-nine of the New York city charter, the city of New York
shall appropriate during each fiscal year an amount to the independent
budget office of the city of New York not less than two and one-half per
centum of the appropriations available to pay for the expenses of the
office of management and budget of the city of New York during each
fiscal year, to carry out the duties and functions assigned in this
subdivision.

3. The director of the independent budget office of the city of New
York shall be authorized to secure such information, data, estimates and
statistics from the city board and the chancellor as such director
determines to be necessary for the performance of the functions and
duties of such office, and the city board and the chancellor shall
provide such information, to the extent that it is available, in a
timely fashion. The director of the independent budget office of the
city of New York shall not be entitled to obtain records which are
protected by the privileges for attorney-client communications, attorney
work product, and material prepared for litigation.

4. The director of the independent budget office of the city of New
York shall ensure that such office uses up-to-date appropriate and
professionally accepted methodologies in producing annual data reports
related to the city district and that such methodologies used are
identified in such reports.

* NB Repealed June 30, 2026