N.Y. Education Law Section 2590-R
School based budgeting and expenditure reporting


The chancellor shall, in consultation with the city board and community district superintendents, establish in regulations a comprehensive process of school-based budgeting and expenditure reporting no later than November first, nineteen hundred ninety-eight. Notwithstanding any provision of § 2590-Q (Budgetary and fiscal processes)section twenty-five hundred ninety-q of this article to the contrary, such regulations shall include provisions for:

a.

the allocation of projected revenues among community districts and their schools on the basis of objective formulae developed by the chancellor, after consultation with the community councils, community superintendents and the mayor, and approved by the city board, such formulae shall reflect the relative educational needs of the community districts and their schools to the maximum extent feasible;

b.

(i) following release of the executive budget of the city of New York by the mayor of the city of New York, the chancellor to inform the principal of each school of that school’s preliminary budget allocation, and the principal to propose a school-based budget, after consulting with members of the school based management team and soliciting input pursuant to sections twenty-five hundred ninety-h, and twenty-five hundred ninety-i of this article on budget priorities from all members of the school community;

(ii)

for schools under the jurisdiction of a community superintendent, the principal shall be required to provide written justification, in a form and manner prescribed by the community superintendent pursuant to paragraph (h) of subdivision one of § 2590-F (Community superintendents)section twenty-five hundred ninety-f of this article, to demonstrate that the school-based budget proposal is aligned with the school’s comprehensive educational plan;

c.

the review, modification, approval and certification of the proposed school budget for schools under the jurisdiction of a community superintendent pursuant to paragraph (h) of subdivision one of § 2590-F (Community superintendents)section twenty-five hundred ninety-f of this article;

d.

within amounts estimated by the chancellor, the aggregation of the proposed school-based budgets, as modified and approved by the community superintendent, with a proposed budget for the administrative and operational expenses of the community superintendent and community council, as developed by the community superintendent, for submission to the chancellor;

e.

the chancellor to develop a school-based budgeting process for schools under his or her jurisdiction consistent with this section which shall require that:

(i)

each principal provide written justification demonstrating that the school-based budget is aligned with such school’s comprehensive educational plan;

(ii)

the school based management team submit comments regarding such justification; and

(iii)

the chancellor certify that the school-based budget is sufficiently aligned with such school’s comprehensive educational plan after reviewing the principal’s justification and the school based management team’s comments;

f.

the aggregation of the community district budgets, as modified and approved by the chancellor, with a proposed budget for administrative and operational expenditures of the city board and the chancellor, as prepared by the chancellor, for submission to and adoption by the city board after a public hearing;

g.

after final adoption of the budget for the city district by the mayor and city council, a process of distributing any reductions or increases required by such adoption in an equitable manner which considers the relative needs of community districts and schools to the maximum extent feasible and for modifying the proposed budget accordingly. Such process shall include an analysis of the relative funding levels of the state, the city, the federal government, and other sources of funds; a comparison of the level of such funding against previous years’ total appropriations and actual expenditures; and an analysis of the distribution of funds;

h.

a comprehensive system of public reporting on the final enacted budget including the levels of appropriation provided by the city, the state and the federal government with a comparison of the level of such funding against previous years’ totals, and an explanation of the final budget;

i.

procedures for schools, superintendents and the chancellor to modify and reallocate monies in the enacted budget;

j.

a uniform system of budget requests, reports and appropriations. Such units of appropriation shall include (i) such compensation and benefits for staff;

(ii)

instruction and for pupil services, including costs for purchases, library services, instructional materials, and all other school-based instructional and instructional support costs attributable to other than personal services;

(iii)

administrative and non-instructional cost and (iv) extra-curricular activities;

k.

the provision of appropriate technical support and training to school personnel, parents and other participants in school-based budgeting;

l.

a comprehensive planning and monitoring process to promote the implementation of school-based budgeting;

m.

an annual update of a capital plan by the superintendent with participation of principals and schools, addressing health and safety, maintenance, capacity and technology; and

n.

a collaborative school-based planning process involving parents, teachers, other school personnel and, where appropriate, students to effectuate the purposes of this section. * NB Effective until June 30, 2026 * § 2590-r

Source: Section 2590-R — School based budgeting and expenditure reporting, https://www.­nysenate.­gov/legislation/laws/EDN/2590-R (updated May 31, 2024; accessed Jun. 22, 2024).

Accessed:
Jun. 22, 2024

Last modified:
May 31, 2024

§ 2590-R’s source at nysenate​.gov

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