N.Y. Comp. Codes R. & Regs. tit. 8 § 174.2

Current through Register Vol. 46, No. 45, November 2, 2024

Section 174.2 - Computation of tuition charges for nonresident pupils

The provisions of this section shall apply to all contracts for the reimbursement of a school district which provides instruction to a nonresident pupil. The charge for the instruction of each nonresident pupil shall not exceed the actual net cost of educating such pupil. If the accounting records of the school district providing such instruction are not maintained in a manner which would indicate the net cost of educating such pupil, a board of education, board of trustees or sole trustee of each school district shall compute the tuition to be charged for the instruction of each nonresident pupil admitted to the schools of such district, or for the education of whom such district contracts with a board of cooperative educational services, in accordance with the following formulae:

(a) The tuition to be charged by a school district which provides full-day instruction for each nonresident pupil shall be computed as follows:

(1) The total general fund appropriation shall be ascertained from the district budget for the school year. The amount of such appropriation shall be reduced by the amount of the appropriations for transportation, including debt service for buses, adult education, special schools, community services, and any other appropriations which do not benefit such student. General fund revenue and interfund revenue, as well as Federal aid which is not paid to the district on behalf of such nonresident pupil, shall also be deducted from such total general fund appropriation.

(2) The cost of instruction for such pupil shall be determined on the basis of such total general fund appropriation, as reduced in accordance with the provisions of paragraph (1) of this subdivision, which is attributable to each of the following four categories: half-day kindergarten, full-day kindergarten through grade six, grades 7 through 12, and special educational programs for pupils with handicapping conditions. If the records of the school district do not accurately reflect the actual appropriation in each of such categories, such total general fund appropriation shall be distributed in the same proportion as the cost of teachers' salaries in each category bears to the total amount of teachers' salaries on a district-wide basis.

(3) The net amount of State aid received by the school district, as defined in this paragraph, shall be distributed among the categories set forth in paragraph (2) of this subdivision in the same proportion that the average daily membership in each of such categories bears to the average daily membership for the school district. For the purposes of this section, such average daily membership shall be computed in accordance with the provisions of paragraph l of subdivision 1 of section 3602 of the Education Law, except that for the purpose of this computation the enrollment of pupils attending under the provisions of paragraph c of subdivision 2 of section 4401 of the Education Law and the equivalent attendance of the school district, as computed pursuant to paragraph d of subdivision 1 of section 3602 of the Education Law, shall not be included in such computation. For the purposes of this section, net State aid shall include aid received in the general fund for operating expenses, textbooks, experimental programs, educational television, county vocational boards and boards of cooperative educational services, building aid, and other forms of State aid as approved by the department for inclusion herein, but shall not include transportation aid. Net State aid shall also include the sum which is withheld from the school district for payment to the teacher's retirement fund.

(4) The net cost of instruction in each category shall be ascertained by subtracting the State aid attributed to such category pursuant to paragraph (3) of this subdivision from the appropriation for such category computed in accordance with paragraphs (1) and (2) of this subdivision.

(5) The maximum nonresident pupil tuition which may be charged shall be determined by dividing the net cost of instruction of pupils in each category by the estimated average daily membership of pupils in each category.

(6) Refunds or additional charges shall be made at the conclusion of the school year based upon actual revenues, expenditures and average daily membership.

(b) The tuition to be charged by a school district for the instruction of each nonresident pupil who is enrolled in an instructional program operated by a board of cooperative educational services shall include the tuition charged by the board of cooperative educational services for such instruction, less the State aid attributable to such student's attendance at an instructional program of this nature, and the cost of any instruction which such district may also provide such student, to be determined in accordance with the provisions of subdivision (c) of this section.

(c) The tuition to be charged by a school district for instruction of each nonresident pupil who is enrolled on a part-time basis in such district shall be computed as follows:

(1) The cost of such instruction on a full-time basis shall be determined in accordance with the provisions of subdivision (a) or (b) of this section.

(2) The cost of such instruction shall be multiplied by a fraction, the numerator of which shall be the number of class periods per week in which such pupil received such instruction and the denominator of which shall be the total number of class periods, not to exceed 25, operated by the same school district during the week.

(3) The product of the computation made in accordance with the preceding paragraph shall be the maximum tuition which may be charged.

N.Y. Comp. Codes R. & Regs. Tit. 8 § 174.2