Fiscal Management - Cohoes City School District

6000 Fiscal Management Goals

The Board of Education recognizes excellent fiscal planning as a key factor in attaining the district’s educational goals and priorities. The Board seeks to engage in thorough advance planning of budgets and to devise expenditures which achieve the greatest educational returns given the district’s available resources.

The Board’s establishment of sound fiscal management policies is based on the following tenets.

All laws and regulations governing the use of public funds shall be strictly adhered to.
All district monies shall be expended in an efficient and judicious manner, bring the greatest benefit to the district.
Funds for which the district has no immediate need shall be legally invested where they can bring the greatest return.
All receipts and expenditures shall be recorded fully and in the proper manner.
The district shall seek and receive all state and federal funds for which it qualifies.
All funds, including cash in buildings, extra-classroom account funds, gifts and bequests shall be provided maximum protection from misappropriation.
A formal process shall be developed linking fiscal resources and program priorities to the budget.
The budget shall reflect the views of administrators, teachers, students and taxpayers in translating the educational needs and aspirations of the community in a composite financial plan.
To the extent possible, program evaluation shall be used to assess the effectiveness of all educational programs provided to district students and future appropriations shall be adjusted accordingly.

Adoption date: 12/19/12, 7/5/2023

6100 ANNUAL BUDGET

The annual budget is intended to serve as the financial expression of the educational philosophy of the Board of Education. Educational values and objectives which the Board seeks to achieve for the benefit of the students of the district are reflected in the appropriations that are presented in the budget document.

The budget is viewed as the most important and fundamental responsibility of financial management. It seeks to obtain the greatest results with the resources that the community makes available for the educational program it aspires to operate.

In developing each operating annual budget, it will be the policy of the Board to provide an optimum educational program for the children of the district consistent with the taxpayers’ ability to support such a program and efforts to achieve a balanced school budget.

The annual budget will be prepared in accordance with the Education Law of the State of New York.

Adoption date: 12/19/12, 7/5/2023

6110 BUDGET PLANNING

The Superintendent of Schools, with the assistance of the School Business Official, shall be responsible for the preparation of the budget. The budget shall be designed to reflect the Board’s objectives for the education of the children of the district.

The Superintendent, with the assistance of the School Business Official, shall have responsibility for developing and adhering to a budget calendar. A proposed budget calendar will be presented to the Board of Education by January of each year. The Board will consider such a calendar in advance of the preparation of the district’s annual budget. The calendar shall present a plan of action for the estimation and completion of the proposed annual budget during the ensuing school year. The calendar is to identify necessary budgetary activities and the schedule, with deadlines, for each activity. It will also indicate to whom the responsibility for completion of each budget activity has been delegated. In preparing the tentative budget, the Superintendent is charged with providing opportunities for staff and community input in the development of the budget. The calendar shall contain preliminary dates for the Board’s consideration of the tentative budget and the dates for public hearings on the final budget, including those required by statute.

Ref: Education Law §2517

Adoption date: 12/19/12, 7/5/2023

6112 DETERMINATION OF BUDGET PRIORITIES

After receiving guidance from the Board of Education, and with the assistance of the School Business Official, the Superintendent of Schools shall prepare proposed budget priorities for the school district which strike a balance between an ideal educational program and the district’s fiscal resources. In setting budget priorities, the following factors shall be considered:

The health and safety of pupils and employees.
Items directly related to the educational needs and goals of the district. All segments of the district’s programs are to be treated equitably within the available resources.
Adequate staffing of programs and the salaries of employees.
Maintenance of capital investment, equipment and facilities.
Improvements in non-instructional items.
State and/or federal legal requirements for the funding of programs.
Requirements and regulations of the State Education Department and the Commissioner of Education as well as other state agencies.
Fiscal and non-fiscal resources available.

Having accepted the responsibility for providing educational programs that meet the needs of each student as reflected in the yearly operating budget, the Board of Education further accepts the responsibility for providing the equipment and materials essential to the operating of those programs.

Adoption date: 12/19/12, 7/5/2023

6131 ONLINE BANKING SERVICES

The Board of Education requires clear, complete and detailed accounting of all financial transactions for which the Board is held accountable. The transferring of funds via online banking services between various accounts and the transfer of funds from District accounts to non-district accounts, and vice versa, for various purposes, are financial transactions to be properly monitored and controlled.

The following are online banking activities the District engages in:

Viewing bank account information
Inter-fund transfers
The remittance of employee payroll tax withholdings and other deductions
The paying of the District’s debt obligations
The remittance of employee payroll direct deposits
Transfer of District funds into investments
Receipt of revenues from various sources.

The School District Treasurer and Business Official, each with a separate established username and password, will have authority to process online banking transactions.

Each bank transfer will be recorded in monthly receipts and disbursements, showing the amount of monies and the purpose of the transferring of funds. The School District Treasurer (or, if absent, the Business Official) will verify the accuracy and legitimacy of online transfers and keep a copy of the verified transfer summary on file. The School District Treasurer will be responsible for the proper accounting of the transactions.

Adoption date: 12/19/12, 7/5/2023

6150 BUDGET TRANSFERS

The transfer of funds between and within functional unit appropriations of the General Fund may be required during the school year. The Superintendent of Schools, in accordance with the Regulations of the Commissioner of Education, is authorized to make budget transfers as follows:

Any amount may be transferred within the same function and object code without Board of Education approval or notice to the Board;
Amounts under $10,000 may be transferred from one function code to another with notice to the Board, but do not require Board approval; and
Amounts greater than $10,000 transferred from one function code to another require Board approval.

Ref: Education Law §1718 8 NYCRR §170.2 (1)

Adoption date: 12/19/12; 08/12/20, 7/5/2023

6240 INVESTMENTS

The objectives of the district’s investment policy are to safeguard district funds and to minimize risk, to ensure that investments mature when cash is required to finance operations and to ensure a competitive rate of return. In accordance with this policy, the Treasurer or his/her designee is authorized to invest and/or deposit all funds, including proceeds of obligations and reserve funds, in time-deposit accounts, certificates of deposit, short-term government securities, repurchase agreements or other investment instruments permitted by law subject to the investment regulations approved by the Board of Education.

To the extent feasible, investments and deposits shall be made in and through local or regional financial institutions. Concentration of investments in a single financial institution should be avoided. Diversification of investments and deposits is encouraged. Investments may be made either directly from an authorized trading partner or by participation in a cooperative investment agreement with other authorized municipal corporations pursuant to General Municipal Law Article 5-G and in accordance with General Municipal Law Article 3-A.

This policy will be annually reviewed by the Board and may be amended from time to time in accordance with the provisions of section 39 of the General Municipal Law.

Ref: Education Law §§1604-a; 1723-a; 3651; 3652

Local Finance Law §24.00, 25.00, 165.00

General Municipal Law §§6-d; 6-j; 6-l-n; 6-p; 6-r; 10; 11; 39; Article 3-A; Article 5-G

Adoption date: 12/19/12; 06/20/18, 7/5/2023

6260 LOAN OF DISTRICT PROPERTY

Any property purchased for use in the district’s instructional program or support services may be loaned only to a nonprofit organization upon written request to and approval by the Superintendent of Schools.

Ref: Education Law §414

Adoption date: 12/19/12, 7/5/2023

6410 AUTHORIZED SIGNATURES

The Board of Education authorizes the signature on checks issued against all accounts of the school district to be that of the Treasurer or, in his/her absence, the Deputy Treasurer.

The Board hereby authorizes the use of check signing machines with safeguards for the school district’s protection and with facsimile signatures of the Treasurer and Deputy Treasurer. Said machines shall be maintained in the exclusive and secured possession of the Treasurer and Deputy Treasurer, respectively.

The Treasurer/Deputy Treasurer shall be present and shall control the affixing of his/her signature when checks are run. He or she should maintain a log of checks signed and should verify the sequence of check numbers that are used. The signing of blank checks is expressly forbidden.

Extraclassroom activity fund checks shall be signed by the Central Treasurer of the extracurricular activity fund.

Contracts authorized by Board resolution shall be signed by the Board President or in his/her absence the Vice-President, unless a different signatory is identified in the Board resolution. Purchase orders for goods and/or services identified in the various budget codes of the school district budget may be executed by the Purchasing Agent responsible for the procurement of such goods and/or services.

The Board authorizes the payment in advance of audit of claims for all public utility services, postage, freight and express charges, in accordance with law.

Ref: Education Law §§1720; 1724; 2523

8 NYCRR §§170.1(c)(d); 172

Adoption date: 12/19/12, 7/5/2023

6500 BONDED EMPLOYEES AND OFFICERS

No money other than petty cash shall be kept in any school building overnight. The Superintendent of Schools shall inform all employees of this requirement and enforce this policy.

School employees are held personally responsible for funds which they collect during the course of their assigned duties and responsibilities. Monies should be deposited in the bank as soon as possible.

Specific bonding will be maintained for the Treasurer, Tax Collector and Central Treasurer of the school district. A blanket bond will be maintained for all other employees. The level of bonding maintained will be established in consultation with the district’s insurance carrier.

Ref: Education Law §§1709(20-a); 1720; 2130(5); 2526

Adoption date: 12/19/12, 7/5/2023

6600 FISCAL ACCOUNTING AND REPORTING

The Board of Education insists on clear, complete and detailed accounting of all financial transactions for which the Board is held accountable.

Accounting and Reporting Systems

The system of accounts will conform to the Uniform System of Accounts for School Districts. The accounting system will yield information necessary for the Board to make policy decisions.

Proposed expenditures will be budgeted under and the actual expenditures will be charged to categories that most accurately describe the purpose for which monies are to be spent.

The Board directs the Treasurer to keep it informed of the financial status of the district through monthly cash reconciliation and budget status reports and annual fiscal reports. The Treasurer should highlight any deviation in actual fiscal conditions from planned fiscal conditions and offer recommendations to the Board to remedy the situation. The School Business Official will prepare and submit, through the Superintendent, to the Board and the Commissioner of Education, such reports as are prescribed by law. These shall be filed with appropriate governmental bodies as required under law or regulation. The district will cooperate with governmental agencies and research organizations as required by law for data concerning the fiscal operations of the district.

Independent/External Audits

The district shall be audited annually by an independent certified public accountant or a public accountant. The auditor’s report shall be adopted by resolution and a copy shall be filed with the Commissioner of Education.

The Superintendent is hereby directed to respond to all audit findings and recommendations. Such response is to include a statement of the corrective actions taken or proposed to be taken, or if action is not taken or proposed, an explanation of reasons, as well as a statement on the status of corrective actions taken on findings or recommendations contained in any previous report of examination or external audit, or any management letter for which a response was required.

The Superintendent shall also ensure that the provisions contained in the General Municipal Law in regard to audit reports are followed.

Cross-ref: School District Records

Ref: Education Law §§1610; 1721; 2117; 2528; 2577; 2590-i

General Municipal Law §§33; 34

8 NYCRR §§155.1; 170.1; 170.2

Adoption date: 12/19/12, 7/5/2023

6640 INVENTORIES

A perpetual inventory of all school equipment shall be maintained by a professional appraisal firm or the district’s insurance company. New items of equipment purchased shall be recorded and reported to the appraisal firm by the District Treasurer annually. A complete on-site appraisal by the firm shall be undertaken every five years.

Adoption date: 12/19/12, 7/5/2023

6650 CLAIMS AUDITOR

The Board of Education will designate and appoint a claims auditor for the district. The claims auditor shall serve at the pleasure of the Board. The claims auditor shall report directly to the Board. The claims auditor may not be a member of the Board of Education; the clerk or treasurer of the Board; the Superintendent of Schools or other official of the district responsible for business management; the person designated as purchasing agent; and/or clerical or professional personnel directly involved in accounting and purchasing functions of the district.

The claims auditor is responsible for formally examining, allowing or rejecting all accounts, charges, claims or demands against the school district. The auditing process should determine:

That the proposed payment is for a valid and legal purpose.
That the obligation was incurred by an authorized district official.
That the items for which payment is claimed were in fact received or, in the case of services, that they were actually rendered.
That the obligation does not exceed the available appropriation.
That the submitted voucher is in proper form, mathematically correct, does not include previously paid charges, and is in agreement with the purchase order or contract upon which it is based.

The claims auditor shall provide periodic written reports as may be requested by the Board.

Cross-ref: Internal Audit Function

Ref: Education Law §§1604 (35); 1709(20-a); 1724; 2509; 2526; 2554(b)

8 NYCRR §170.2

Matter of Levy, 22 EDR 550 (1983)

Adoption date: 12/19/12, 7/5/2023

6660 INDEPENDENT/EXTERNAL AUDITS

As required by law, the school district shall obtain an annual audit of its records by an independent certified public accountant or an independent public accountant. The report of such annual audit shall be presented to the Board of Education by such accountant.

The district shall, within 90 days of the receipt of such report or letter, prepare a corrective action plan in response to any findings contained in the annual external audit report or management letter, or any final audit report issued by the state comptroller. This corrective action plan shall be presented to the Board for review. To the extent practicable, implementation of such corrective action plan shall begin no later than the end of the next fiscal year.

The district shall use a competitive request for proposals (RFP) process when contracting for such annual audit. In addition, pursuant to law, no audit engagement shall be for a term longer than five consecutive years; provided, however, that the district, in its discretion, may permit an independent certified public accountant or an independent public accountant engaged under an existing contract for such services to submit a proposal in response to an RFP or to be awarded a contract to provide such services under a RFP process.

Cross-ref:

Fiscal Accounting and Reporting

Audit Committees

Ref: Education Law §2116-a(3) and (b)

Adoption date: 12/19/12, 7/5/2023

6670 PETTY CASH/PETTY CASH ACCOUNTS

Petty cash funds may be established at each school, cafeterias, and the district office for the purchase of materials, supplies or services under conditions requiring immediate payment.

The amount of each fund will not exceed $100.00. The Board of Education shall appoint a custodian for each petty cash fund who shall administer and be responsible for such fund.

To ensure that these funds are properly managed, the following guidelines shall be followed:

Receipts and cash-on-hand must always total the authorized fund amount. All disbursements from such funds are to be supported by receipted bills or other evidence documenting the expenditure.
Payments may be made from petty cash for materials, supplies, or services requiring immediate payment. Sales tax on purchases will not be paid by the school district from petty cash funds.

The district shall reimburse uses of petty cash funds up to the extent of expenditures, with appropriate documentary support and as approved by the claims auditor. Petty cash funds provided for buildings or activities that do not operate during July/August must be closed out on June 30 and reestablished by Board of Education action at the reorganizational meeting of the Board in July.

Cross-ref: Purchasing

Ref: Education Law §§1604(26); 1709(29)

8 NYCRR §170.4

Adoption date: 12/19/12, 7/5/2023

6680 INTERNAL AUDIT FUNCTION

The Board of Education recognizes its responsibility to ensure sound fiscal management of the district. To this end, the Board establishes an internal audit function to carry out the following tasks:

Develop an annual risk assessment of district fiscal operations which shall include but not be limited to:
1. A review of financial policies and procedures
2. The testing and evaluation of district internal controls.
An annual review and update of such risk assessment
Prepare reports, at least annually or more frequently as the Board may direct:
1. Analyze significant risk assessment findings
2. Recommend changes for strengthening controls and reducing identified risks
3. Specify timeframes for implementation of such recommendations.

To fulfill this function, the district may use inter-municipal cooperative agreements, BOCES shared services, or independent contractors as long as such personnel or entities performing the internal audit function comply with the Regulations of the Commissioner and meet professional auditing standards for independence between the auditor and the district. The district may also use existing personnel to fulfill this function but only if such persons shall not have any responsibilities for other business operations of the district while performing such function.

Personnel or entities performing this function shall report directly to the Board. The district’s audit committee shall assist in the oversight of this internal audit function.

Cross-ref: Audit Committee

Ref: Education Law §2116-b
8 NYCRR §170.12(b)

Adoption date: 12/19/12, 7/5/2023

6690 AUDIT COMMITTEE

The Board of Education will designate and appoint an Audit Committee for purposes of overseeing and carrying out the Board’s audit policies and the performance of related duties and responsibilities. At least three members shall be appointed to serve on the committee on an annual basis. Employees of the school district are prohibited from serving on the committee.

The Audit Committee shall:

Recommend internal and external audit plans to the Board, specifying the areas of District operations to be reviewed for compliance with legal and regulatory requirements, operating efficiency and effectiveness.
Receive and review the resulting audit reports; and propose recommendations to the Board for action as may be necessary and appropriate.
Receive and review the report of the external auditor on any findings commented on during the annual audit report, and the management response thereto, and propose recommendations to the Board for action as may be necessary and appropriate.
Oversee the selection of the internal auditor and the external auditor, pursuant to the relevant Board policies, and make recommendations to the Board for appointment to said positions.
Perform any other responsibilities outlined by the Board and/or as listed in the District’s Audit Committee Charter.

It is not the intent of the Board of Education that the Audit Committee participate in or be responsible for the day to day operations of the school district or in the decisions that are the responsibility of the Superintendent of Schools, School Business Official or the other district administrators.

Ref: Education Law §2116-c

Adoption date: 12/19/12, 7/5/2023

6700 Purchasing

The Board of Education views purchasing as serving the educational program by providing necessary supplies, equipment and related services. Purchasing will be centralized in the business office under the general supervision of the Purchasing Agent designated by the Board.

It is the goal of the Board to purchase competitively, without prejudice or favoritism, and to seek the maximum educational value for every dollar expended. Competitive bids or quotations shall be solicited in connection with purchases pursuant to law. The General Municipal Law requires that purchase contracts for materials, equipment and supplies involving an estimated annual expenditure exceeding $20,000 and public work contracts involving an expenditure of more than $35,000 will be awarded only after responsible bids have been received in response to a public advertisement soliciting formal bids. Purchases of the same commodity cannot be artificially divided for the purpose of avoiding the threshold. Similar procurements to be made in a fiscal year will be grouped together for the purpose of determining whether a particular item must be bid.

The district’s purchasing activity will strive to meet the following objectives:

to effectively supply all administrative units in the school system with needed materials, supplies and contracted services;
to obtain materials, supplies and contracted services at the lowest prices possible consistent with the quality and standards needed as determined by the Purchasing Agent in conformance with state law and regulation and in cooperation with the requisitioning authority. The educational and physical welfare of the students is the foremost consideration in making any purchase;
to ensure that all purchases fall within the framework of budgetary limitations and that they are consistent with the educational goals and programs of the district;
to maintain an appropriate and comprehensive accounting and reporting system to record and document all purchasing transactions; and
to ensure, through the use of proper internal controls, that loss and/or diversion of district property is prevented.

Opportunities shall be provided to all responsible suppliers to do business with the school district. Suppliers whose place of business is situated within the district may be given preferential consideration only when bids or quotations on an item or service are identical as to price, quality and other factors.

Where permitted by law, purchases may be made through available cooperative BOCES bids, or by “piggybacking” onto contracts of the United States or agencies thereof or the federal General Services Administration (GSA), the New York State Office of General Services (OGS), departments or agencies of New York State, any New York State county, or any state or any county or political subdivision or district therein, whenever such purchases are in the best interests of the district or will result in cost savings to the district. In addition, the district will make purchases from correctional institutions and severely disabled persons through charitable or non-profit-making agencies, as provided by law.

It is the district’s responsibility to review each “piggybacking” contract corresponding to a proposed purchase, upon the advice of counsel as necessary, to determine whether the original contract does not conflict with state law or regulation, and meets the following requirements:

The contract must have been let by the United States, or any agency thereof, any state, or any other political subdivision or district therein;
The contract must have been made available for use by other governmental entities; including New York State local governments; and
The contract must have been let to the lowest responsible bidder or on the basis of best value, in a manner consistent with General Municipal Law §103. Those main elements are: (a) public solicitation of bids or offers; (b) secure or confidential bids or offers; (c) use of a common standard for bidders or offers to compete fairly; and (d) awarded to the lowest responsible bidder, or responsible offeror of best value, which optimizes quality, cost and efficiency.

In accordance with law, the district shall give a preference in the purchase of instructional materials to vendors who agree to provide materials in alternative formats. The term “alternative format” shall mean any medium or format for the presentation of instructional materials, other than a traditional print textbook, that is needed as an accommodation for a disabled student enrolled in the district (or program of a BOCES), including but not limited to Braille, large print, open and closed captioned, audio, or an electronic file in a format compatible with alternative format conversion software that is appropriate to meet the needs of the individual student.

The Board is also aware of the need to reduce exposure of students and staff to potentially harmful chemicals and substances used in cleaning and maintenance. In accordance with law, regulation and guidelines set forth by the Office of General Services (OGS), the district will purchase and utilize environmentally sensitive cleaning and maintenance products in its facilities whenever feasible. Cleansers purchased must, first and foremost, be effective so that the district may continue to purchase non-green products as necessary. Environmentally sensitive cleaning and maintenance products will be procured in accordance with standard purchasing procedures as outlined in this policy and regulation.

In order to ensure that the district avails itself of advantageous purchasing opportunities, the Board authorizes the Purchasing Agent to represent the district in applying for federal programs designed to discount prices for goods and services. Specifically, the Purchasing Agent will abide by the rules and regulations associated with applying for telecommunications service discounts through the Universal Service Fund (E-Rate), in addition to complying with the local purchasing policies set forth by the Board. As with all purchasing activity, appropriate documentation of the application and purchase through any federal program will be maintained by the business office.

Competitive Bidding

Purchase contracts and public works contracts subject to competitive bidding will be awarded to the lowest responsible bidder, however, the Board authorizes that purchase contracts may be awarded on the basis of best value, as defined in State Finance Law §163. Other exceptions to competitive bidding are outlined below.

In addition, the Board authorizes the receipt of sealed bids for purchase contracts in electronic format, pursuant to the provisions of General Municipal Law §103(1) which addresses proper documentation, authentication, security, and confidentiality of electronic bids.

The district shall comply with the requirements of General Municipal Law §103-g, which prohibits, with few exceptions, competitive bidding contracts with entities that invest significantly in the Iranian energy sector, as outlined in the accompanying regulation.

Exceptions to Competitive Bidding

Competitive bidding, even if the dollar value of the purchase meets the threshold established above, is not required in the following circumstances:

emergencies where time is a crucial factor;
procurements for which there is no possibility of competition (sole source items);
professional services that require special skill or training (see policy 6741 for guidance on purchasing professional services);
purchases such as surplus or second-hand items from governmental entities, certain food and milk items, or goods and services from municipal hospitals; or
where the district is purchasing through (or is “piggybacking” onto) the contract of another governmental entity, where the original contract complies with the requirements of New York State law for competitive bidding.

Purchasing when Competitive Bidding Not Required

Goods and services which are not required by law to be procured by the district through competitive bidding will be procured in a manner so as to ensure the prudent and economical use of public monies, in the best interests of the taxpayers, to facilitate the acquisition of goods and services of maximum quality at the lowest possible cost under the circumstances and to guard against favoritism, improvidence, extravagance, fraud and corruption.

Alternative proposals or quotations will be secured by requests for proposals, written or verbal quotations or any other appropriate method of procurement, except as permitted by state law for procurements:

under a county contract;
under a state contract;
under a federal contract;
under a contract of another political subdivision;
of articles manufactured in state correctional institutions; or
from agencies for the blind and severely disabled.

“Piggybacking” onto the contract of other governmental agencies is permitted where the original contract is in conformance with the goals of this section.

The district will provide justification and documentation of any contract awarded to an offeror other than the lowest responsible dollar offeror, setting forth the reasons why such award is in the best interests of the district and otherwise furthers the purposes of section 104-b of the General Municipal Law.

General Purchasing Provisions

The Superintendent of Schools, with the assistance of the Purchasing Agent, shall be responsible for the establishment and implementation of the procedures and standard forms for use in all purchasing and related activities in the district. Such procedures shall comply with all applicable laws and regulations of the state and the Commissioner of Education.

No Board member, officer or employee of the school district shall have an interest in any contract entered into by the Board or the district, as provided in Article 18 of the General Municipal Law.

Comments will be solicited from those administrators involved in the procurement process before enactment of the district’s policies regarding purchasing and from time to time thereafter. The policies must then be adopted by Board resolution. All district policies regarding the procurement processes will be reviewed by the Board at least annually.

The unintentional failure to fully comply with the provisions of section 104-b of the General Municipal Law or the district’s policies regarding procurement will not be grounds to void action taken nor give rise to a cause of action against the district or any officer or employee of the district.

Cross-ref: 6710, Purchasing Authority

6741, Contracting for Professional Services

Ref: Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (Public Law 111-195)

Education Law §§305(14); 409-i; 1604(29-a); 1709(4-a), (9), (14), (22); 2503(7-a); 2554(7-a)

General Municipal Law §§102; 103; 103-g; 104; 104-b; 109-a; 800 et seq.

State Finance Law §§97-g(3), (4), (5); 163; 163-b; 165-a

County Law §408-a(2)

8 NYCRR Part 114

Adoption date: 12/19/12; 06/20/18, 7/5/2023

6705 SWEATSHOP-FREE PURCHASING

The Board of Education declares it to be the policy of the district to refrain from purchasing apparel produced or assembled in a sweatshop. To this end, the Board requires that information on labor standards including, but not limited to, employee compensation, working conditions, employee rights to form unions and the use of child labor be considered in purchasing apparel.

Therefore, the Board authorizes the School Business Official or their designee to make a determination that a bidder on a contract for the purchase of apparel is not a responsible bidder based upon either:

The labor standards applicable to the manufacture of the apparel including, but not limited to, employee compensation, working conditions, employee rights to form unions, and the use of child labor.
The bidder’s failure to provide information sufficient for the Board to determine the labor standards applicable to the manufacture of the apparel.

In addition, the Board requires the School Business Official or their designee to apply these same criteria, i.e., the evaluation of labor standards and/or the failure to provide information, to apparel purchases which are not required to be competitively bid.

The district will maintain justification and documentation of any determination that an apparel bidder or vendor is not a responsible bidder.

Ref: General Municipal Law §§103(12); 104-b(6)

Adoption date: 12/19/12, 7/5/2023

6710 PURCHASING AUTHORITY

The Board of Education designates the Purchasing Agent for the school district. The Purchasing Agent will be responsible for administering all purchasing activities and ensuring the quality and quantity of purchases made by the district.

All purchases shall be made through the Purchasing Agent.

The Purchasing Agent is authorized to issue purchase orders without prior approval of the Board when formal bidding procedures are not required by law and budget appropriations are adequate to cover such obligations.

The Purchasing Agent shall be responsible for preparing all bid specifications and a statement of general bidding conditions to be included in every notice or invitation to bid. If there are questions concerning specifications, the Purchasing Agent will consult with the requisitioner to clarify the matter so as to ensure that the appropriate goods or services are obtained.

Ref: Education Law §1709(20-a)

Adoption date: 12/19/12, 7/5/2023

6730 COOPERATIVE PURCHASING

The Board of Education endorses the concept of cooperative purchasing when such method is in the best interest of the school district. The Purchasing Agent designated by the Board is authorized to explore the possible participation by the school district in cooperative purchasing ventures with other school districts and municipalities. All proposals and contracts for cooperative purchasing ventures shall be submitted to the Board for consideration and approval.

Ref: Education Law §1950

General Municipal Law §119-o

Adoption date: 12/19/12, 7/5/2023

6740 PURCHASING PROCEDURES

Only through the use of efficient purchasing procedures can the school district ensure that needed goods and services are acquired in the most economical manner. The Board of Education directs the Superintendent of Schools and the Purchasing Agent to develop administrative regulations on how purchasing is to be done in the district.

All purchasing is to be done by the Purchasing Agent on an official pre-pressed, pre-numbered purchase order. Checks are always to be voided manually and retained for audit.

Cross-ref: Purchasing

Bidding Requirements

Ref: Office of the State Comptroller-Financial Management Guide

Adoption date: 12/19/12, 7/5/2023

6800 PAYROLL PROCEDURES

A duly certified payroll is one that has been examined and approved by the Superintendent of Schools, or in his/her absence, the School Business Official. It shall be the responsibility of the School Business Official and his/her staff to prepare all payrolls.

A periodic test will be conducted to verify accuracy and appropriateness of district payrolls.

Ref: Education Law §§1604; 1719; 1720; 2116-a

Adoption date: 12/19/12, 7/5/2023

6830 EXPENSE REIMBURSEMENT

School district employees, officials and members of the Board of Education will be reimbursed for reasonable, actual and necessary out-of-pocket expenses which are legally authorized and incurred while traveling for school-related activities.

Only expenses necessary to the purpose of the travel shall be reimbursable. Transportation costs such as taxi cabs are allowable only for essential transportation. Mileage will be paid at the rate fixed by the federal Internal Revenue Service for business travel. Tax exemption certificates shall be issued and utilized as appropriate.

The Board, by majority vote, shall determine and approve which meetings and conferences may be attended by Board members and the Superintendent of Schools.

The Superintendent shall determine, in the first instance, whether attendance by district staff at any conference or professional meeting is in the best interest of the district and eligible for reimbursement of expenses under this policy.

To obtain reimbursement, the claimant must complete and sign an expense voucher, attach all receipts or other expense documentation, together with a copy of the approved conference attendance request form and evaluation report (if required), and submit the same to the appropriate administrator and after such claim has been audited and allowed.

Regulations concerning expense reimbursement shall be attached to this policy and shall be reviewed annually and revised as appropriate.

Ref: Education Law §§1604(27); 1709(30); 1804; 2118; 3023; 3028

General Municipal Law §77-b

Adoption date: 12/19/12

6900 DISPOSAL OF DISTRICT PROPERTY

Building administrators and support staff supervisors are responsible for identifying obsolete or surplus equipment and supplies within their area(s) of responsibility. Each year, a determination shall be made of which equipment, supplies and/or materials are obsolete and cannot be salvaged or utilized effectively or economically by the school district. Such equipment, supplies, or materials shall be sold through bid procedures, if possible, for the highest possible price.

The School Business Manager shall be authorized to dispose of obsolete or surplus equipment and supplies in the following manner:

Reassign the items, as needed, to other locations within the school district
Centralize the storage of items of potential usefulness
Discard or sell as surplus those items determined to be of no further use or worthless.

Following approval by the Board of Education, items may be sold in the following manner:

Offer to sell the items to local municipalities or local non-profit organizations.
Sell items at a public sale. In the event of a public sale, notice of availability of such equipment, supplies and materials and requests for bids shall be disseminated through announcements in local newspapers and such other appropriate means. The general public, as well as staff members who are not Board members, officers, or involved in the purchasing function, shall be eligible to bid on the equipment, supplies and/or materials.
Sell remaining items as scrap for the best obtainable amount or discard in the safest, least expensive manner.

Ref: General Municipal Law §§51; 800 et seq.

Ross v. Wilson, 308 N.Y. 2d 605 (1955)

Matter of Baker, 14 EDR 5 (1974)

Op. St. Compt. 58-120

Adoption date: 12/19/12, 7/5/2023