N.Y. EDN Law § 2023

§ 2023. Levy of tax for certain purposes without vote; contingency\nbudget. 1. If the qualified voters shall neglect or refuse to vote the\nsum estimated necessary for teachers' salaries, after applying thereto\nthe public school moneys, and other moneys received or to be received\nfor that purpose, or if they shall neglect or refuse to vote the sum\nestimated necessary for ordinary contingent expenses, including the\npurchase of library books and other instructional materials associated\nwith a library and expenses incurred for interschool athletics, field\ntrips and other extracurricular activities and the expenses for\ncafeteria or restaurant services, the sole trustee, board of trustees,\nor board of education shall adopt a contingency budget including such\nexpenses and shall levy a tax, subject to the restrictions as set forth\nin subdivision four of this section and subdivision eight of section two\nthousand twenty-three-a of this part, for the same, in like manner as if\nthe same had been voted by the qualified voters, subject to the\nlimitations contained in subdivisions three and four of this section.\n 2. Notwithstanding the defeat of a school budget, school districts\nshall continue to transport students to and from the regular school\nprogram in accordance with the mileage limitations previously adopted by\nthe qualified voters of the school district. Such mileage limits shall\nchange only when amended by a special proposition passed by a majority\nof the qualified voters of the school district. In cases where the\nschool budget is defeated by such qualified voters of the school\ndistrict, appropriations for transportation costs for purposes other\nthan for transportation to and from the regular school program, and\ntransportation that would constitute an ordinary contingent expense\npursuant to subdivision one of this section, shall be authorized in the\nbudget only after approval by the qualified voters of the district.\n 3. The administrative component of a contingency budget shall not\ncomprise a greater percentage of the contingency budget exclusive of the\ncapital component than the lesser of (1) the percentage the\nadministrative component had comprised in the prior year budget\nexclusive of the capital component; or (2) the percentage the\nadministrative component had comprised in the last proposed defeated\nbudget exclusive of the capital component.\n 4. a. The contingency budget shall not result in a tax levy greater\nthan the tax levied for the prior school year.\n b. The resolution of the trustee, board of trustees, or board of\neducation adopting a contingency budget shall incorporate by reference a\nstatement specifying the projected percentage increase or decrease in\ntotal spending for the school year, and explaining the reasons for\ndisregarding any portion of an increase in spending in formulating the\ncontingency budget.\n c. Notwithstanding any other provision of law to the contrary, the\ntrustees or board of education shall not be authorized to amend or\nrevise a final contingency budget where such amendment or revision would\nresult in total spending in excess of the spending limitation in\nparagraph (a) of this subdivision; provided that the trustees or board\nof education shall be authorized to add appropriations for the\nexpenditure of gifts, grants in aid for specific purposes or for general\nuse or insurance proceeds authorized pursuant to subdivision two of\nsection seventeen hundred eighteen of this chapter in addition to that\nwhich has been previously budgeted.\n