N.Y. Comp. Codes R. & Regs. tit. 8 § 170.9

Current through Register Vol. 46, No. 19, May 8, 2024

Section 170.9 - School district budgets and financial reports

(a) Commencing with proposed budgets for the 1997-98 school year, budget documents prepared by common, central, union free, and city school districts in cities having 125,000 inhabitants or less for distribution to the public in connection with annual district meetings, budget hearings, and budget elections shall be written in plain language and organized in a manner which best promotes public comprehension of the contents. The documents shall be complete and accurate and contain sufficient detail to adequately inform the public regarding estimated revenues, proposed expenditures, transfers to other funds, the amount of fund balance to be retained and the amount of fund balance to be used in support of budgetary appropriations as well as a comparison to the prior year's data.

(b) Commencing in the 1997-98 school year, any reports prepared by common, central, union free and city school districts in cities having 125,000 inhabitants or less pursuant to Education Law, section 1610, 1721 or 2528 shall be written in plain language and organized in a manner which best promotes public comprehension of the contents. The reports shall be complete and accurate and contain sufficient detail to adequately inform the public regarding revenues received and expenditures made, and such other information as required to be included in the reports pursuant to such statutes.

N.Y. Comp. Codes R. & Regs. Tit. 8 § 170.9