For purposes of computing average daily attendance pursuant to paragraph (d) of subdivision 1 of section 3602 of the Education Law and average daily membership pursuant to paragraph (l) of subdivision 1 of section 3602 of the Education Law, the attendance of those pupils with disabilities attending BOCES classes and, in the case of districts which are noncomponent of BOCES, of all those pupils with handicapping conditions attending BOCES classes, shall be determined pursuant to the provisions set forth in section 175.6 of this Part. The attendance and membership so determined pursuant to this section shall be added to the average daily attendance and average daily membership of all other pupils determined for the district to provide the average daily attendance and average daily membership required by subdivision 1 of section 3602 of the Education Law.
N.Y. Comp. Codes R. & Regs. Tit. 8 § 175.13