The charge for the instruction of each pupil of not more than 21 years of age, who has received a high school diploma and who is not a veteran, 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 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 such 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 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 the instructional program offered by the district to pupils in grades 7 through 12. If the records of the school district do not accurately reflect the actual appropriation to such program, a portion of the total general fund appropriation shall be attributed to such program in the same proportion as the cost of teachers' salaries for such instructional program bears the total amount of teachers' salaries on a district-wide basis.(3) The maximum tuition which may be charged shall be determined by dividing the cost of instruction attributed to the program of instruction for pupils in grades 7 through 12 by the estimated average daily attendance of pupils in such grade level.(b) The tuition to be charged by a school district for the instruction of such 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, 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 such 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 § 174.3