N.Y. EDN Law § 2583

§ 2583. Certain schools to report as to moneys and attendance;\naccidental omission to report. The board of education of the city of\nNew York shall require from the officers conducting schools by\nappointment of the board, and from the trustees, managers or directors\nof the corporate schools entitled to participate in the funds of the\nboard of education of the city of New York, an annual report in writing\ndated the thirty-first day of December, which shall be signed and\ncertified by a majority of such officers, trustees, managers or\ndirectors, and which report shall state: the whole number of schools\nwithin their jurisdiction; the length of time each school shall have\nbeen kept open; the whole number of pupils over four and under\ntwenty-one years of age who shall have been taught free of expense to\nsuch pupils in their schools, during the year ending with the date of\nthe report, which number shall be ascertained by adding to the number of\nchildren on register at the commencement of each year, the number\nadmitted during that year, which shall be considered the total for that\nyear; the average number that has actually attended such schools during\nthe year, to be ascertained by the teachers keeping an exact account of\nthe number of pupils present every school day or half day, which, being\nadded together, and divided by four hundred sixty, or if less than a\nyear by the number of school sessions, shall be considered the average\nof attending pupils, which average shall be affirmed or sworn to by the\nprincipal teacher of the school; a detailed statement of the amount of\nmoneys received or expended for their respective schools during the\nyear, from or by the commissioner of finance of such city, and of the\npurposes for and the manner in which the same shall have been expended;\na particular account of the state of the schools, and of the property\nand affairs of each school under their care; the titles of all books\nused; and such other information as such board of education shall\nrequire.\n In making the apportionment among the several schools no share shall\nbe alloted by such board to any school or society from which no\nsufficient annual report shall have been received for the year ending on\nthe last day of December immediately preceding the apportionment.\nWhenever an apportionment of the funds of the board of education of the\ncity of New York shall not be made to any school, in consequence of any\naccidental omission to make any report required by law or to comply with\nany other regulation or provision of law, the board of education of such\ncity, in its discretion, may direct an apportionment to be made to such\nschool according to the equitable circumstances of the case, to be paid\nout of the funds of the board of education on hand, or if such funds\nshall have been distributed, out of the funds to be received in a\nsucceeding year.\n