5000-A Use of District Credit Card
5000-B Use of District Cell Phones
5000R-C Employee Travel
5000-D Financial Accountability
5000-R-Extracurricular Activity Fund Regulation
5000-RE Guidelines for Use of Claim Forms
5000-RF Reimbursement for Meals/Refreshments
5002 District Wellness Policy
5110 Budget Planning and Development
5120 School District Budget Hearing
5130 Budget Adoption
5140 Administration of the Budget
5150 Contingency Budget
5220 District Investments
5230 Acceptance of Gifts, Grants and Bequests to the School District
5240 School Tax Assessment and Collection
5241 Property Tax Exemption for Senior Citizens
5250 Sale and Disposal of School District Property
FISCAL ACCOUNTING AND REPORTING
5508 Fiscal Accounting and Reporting
5510 Accounting of Funds
5511 Reserve Funds
5520 Extra Classroom Activities Fund
5530 Petty Cash Funds and Cash in School Buildings
5540 Maintenance of Fiscal Effort (Title I Programs)
5550 Use of Federal Funds For Political Expenditures
5551 Tax Exempt Governmental Bonds
5560 Online Banking Services
5560-R Cash Management Procedure
5574 Medical Compliance
5621 Accounting of Fixed Assets
5630 Facilities: Inspection, Operation and Maintenance
5631 Hazardous Waste and Handling of Toxic Substances by Employees
5632 Energy Management Conservation
5633 Respirators for School Nurses
5634 Pest Management
5640 Smoking/Tobacco Use
5650 School Food Service Program (Lunch and Breakfast)
5651 Meal Charging Policy
5660 Records Management
5661 Employee Personal Identifying Information
5670 Safety and Security
5671 School Safety Plans
5672 Crisis Response (Post Incident Response)
5673 Fire Drills, Bomb Threats and Bus Emergency Drills
5674 Cardiac Automated External Defibrillators (AEDs) in Public School Facilities
5675 Student Grading Information Systems
5680 Exposure Control Program
5681 Communicable Diseases
5710 Transportation of Students
5720 Use of Buses by Community Groups
5730 School Bus Safety Program
5740 Qualifications of Bus Drivers
5741 Drug and Alcohol Testing for School Bus Drivers and Other Safety-Sensitive Employees
To provide an efficient method to charge business-related travel expenses and for the purchase of goods and services when the use of the District’s purchasing system is not possible or practical.
All personnel assigned a District credit card.
Eligibility–To be eligible for a District credit card, personnel must meet one or more of the following criteria:
1. Be employed by the District;
2. Travel frequently in the course of his/her duties;
3. Purchase significant volumes of minor goods and services for use by the District;
4. Incur regular frequent expenses of a kind appropriately paid for by credit
5. Receive specific approval by the Board of Education.
Distribution – Credit cards may be issued to those personnel who, in the opinion of the Superintendent or his/her designee, have job responsibilities which would benefit or otherwise be facilitated by the use of a credit card.
Management– The Superintendent shall assign the District Business Administrator to manage the District’s credit card program.
Approved Use – Credit cards may only be used for the following authorized purchases:
1. Fuel, supplies and equipment only if a purchase order cannot be issued or an existing charge account is not available. Fuel purchases are limited to District-owned vehicles in accordance with the District Vehicle Policy;
2. Educational course registrations;
3. District related travel and/or education related expenses such as airfare, lodging, meals, car rental, ground transportation and miscellaneous travel expenses, including tips not to exceed 20% of the purchase price;
4. Approved expenses and meals where normal purchasing procedures are not practical; the purchase of alcohol is prohibited;
5. Other items specifically authorized by the Superintendent or his/her designee;
6. Purchase of meals and/or light refreshments for training, seminars or incidents.
Where meals are charged for anyone other than for the cardholder, a list of those personnel must be included with the transaction documentation.
Restrictions – District credit cards may not be used for cash advances of any kind, payment of invoices or statements (unless authorized by the Superintendent to avoid utility or communication disconnection), personal use of any kind, purchase of alcoholic beverages or any expense not otherwise allowed by law or under District policy.
Limits – The credit limit on each card shall be set and approved by the Board of Education.
Reporting Charges –Within three business days of a purchase or return from travel, the cardholder will submit transactional evidence (itemized receipt) to support all charges to the assigned District Business Administrator. Original receipts are always considered acceptable documentation. Online purchases also require transactional documentation. Charge documentation shall include the following:
1. Vendor name;
2. Detail of items or services charged, must include an itemized report;
3. Total amount of charge including applicable tax and shipping charges;
4. Explanation outlining the purpose of the charge(s) and what school/equipment/person it was for;
5. Signature of the cardholder and/or the person responsible for the charge.
Documentation shall be provided for each charge. In the rare event that original documentation is lost or irretrievable; the card holder shall provide a detailed letter of explanation of the charge(s) to include all required information as listed above. Charges for meals and light refreshments must
also include a list of those persons whose meals where charged.
Payment of Charges – Authorized charges to the District’s credit card account shall be paid in full each month through the customary warrant transmittal process. Payment shall be processed in a timely manner to avoid late penalties and finance charges. Disallowed charges shall be paid by the cardholder directly to the credit card company or, when not possible, directly to the District by check, US currency or salary deduction. See Unauthorized Use below for further information relating to disallowed charges.
Card Renewal – Cards that are due to expire will receive a replacement in advance. Old cards will be destroyed by the designated District Business Administrator at the time the replacement card is exchanged for the expiring card.
Lost or Stolen Cards–Personnel shall notify the issuing bank and/or the designated District Business Administrator immediately in the event a card is lost or stolen. Contact information for the issuing financial institution will be made available to personnel holding a District credit card.
Unauthorized Use – Any charge against the District’s credit card account not allowed following the account audit (usually at statement date or time of payment processing) shall be paid by the cardholder by check, US currency or salary deduction. Payment shall be received within five (5) business days or the next payroll processing date when salary deduction is required. Finance charges resulting from a cardholder’s failure to submit all necessary receipts and supporting documents within the time allowed may be considered disallowed charges and as such will be charged to the cardholder. If for any reason disallowed charges are not repaid before the charge card billing is due and payable, the District shall have a prior lien against and a right to withhold any and all funds payable or to become payable to the cardholder up to an amount of the disallowed charges and interest at the same rate as charged by the issuing credit card company. The District shall have unlimited authority to revoke use of any charge card issued for failure to repay a disallowed charge or failure to adhere to the District’s credit card policies and procedures. The responsible cardholder shall also be subject to disciplinary action.
Credit Card Security – It is the cardholder’s responsibility to safeguard the credit card and card account number at all times. Credit card(s) must be kept secure at all times. Cardholders must not allow anyone else to use their assigned card or card number. Cardholders are not to post account numbers where they can easily be seen by others.
The board of education recognizes that certain district employees may request to use a district owned cell phone to perform their job duties. Such phones will be provided only when a less costly alternative ( e.g. pager, radio) is not available or is not appropriate in the circumstances.
A list of job titles requesting the use of a district cell phone shall be maintained in the Business Office and reported to the board for its approval each year at its organizational meeting in July. All cellular telephone contracts shall be secured through the appropriate purchasing process and shall be subject to approval and review by the Board.
At least once per year, the business office shall evaluate and report to the board on the cost and effectiveness of the district’s cellular telephone plan.
Additionally, the following rules shall apply regarding the use of a district owned cell phone:
1. An annual amount set by the board at the organizational meeting in July will be deducted from the paycheck of each employee who is issued a district owned cell phone. This amount will be divided equally over 26 paychecks.
2. In the event an employee uses a district owned cell phone for other than business purposes, he/she must reimburse the district within 15 days of notice for any expenses incurred over the allotted monthly allowance under such service plan.
3. The cell phone may not be used by anyone other than the school district employee.
4. As with any district owned equipment, employees must take proper care of cell phones and take all reasonable precautions against damage, loss or theft. Any damage, loss or theft must be reported immediately to the business office. Since employees are responsible for the safe return of district owned cell phones, employees who use district-owned cell phones may be liable for damages or losses which occur during the period of its use.
Rules Relating To All Employee Travel
1. Meal expenses for overnight travel will only be reimbursed based on a per diem rate as outlined below. Expenses for overnight-approved travel will be reimbursed when accompanied by original receipts for lodging and other reimbursable expenses.
a. The United States General Services Administration publishes on the following website the per diem meals rates for all major cities in the United States. https://www.gsa.gov/travel/plan-book/per-diem-rates
The following table lists the current per diem rate for some of the major New York regions along with an explanation of the breakdown of these per diem rates. For out-of-State travel, please call the Business Office for rates. These rates will be reviewed on an annual basis, and any appropriate changes will be made.
When completing Travel Conference Reimbursement Forms, contact the Business Office with any questions.
|City||Meals and incidental expenses|
|NYC – Bronx||$47|
|NYC – Brooklyn||$47|
|NYC – Manhattan||$51|
|NYC – Queens||$47|
|NYC – Staten Island||$47|
Examples of breakdown of per diem rates:
Meal and incidental expenses = Breakfast ($7) + Lunch ($7) + Dinner ($18) + Incidentals ($3) = $35
All conference travel must have a completed and approved Travel Conference Request Form on file.
All reimbursements must be submitted using a Travel Conference Reimbursement Form.
When traveling by air, District employees shall use the lowest commercial carrier rates available.
New York State sales taxes for lodging and meals cannot be reimbursed. A Sales Tax-Exempt Form can be obtain from the Treasurer’s office prior to travel for hotel accommodations.
Travel over 300 miles per round trip must be by public carrier unless it can be demonstrated that automobile travel will be more economical with respect to the following: time involved, the cost of lodging and meals, the existing mileage allowance, and accessibility of the destination by public carrier.
Guidelines for Use of Travel Conference Request and Reimbursement Forms
The Travel Conference Request Forms are only to be used by District employees. If there are no expenses to be paid by district, the Travel Conference Request requires only the approval of the Director and does not get sent to the Business Office. The Superintendent/designee approves those Travel Conference Requests which have reimbursable employee expense greater than one hundred dollars ($100).
The Director may impose restriction to the Travel Conference Request, such as “time only;” meaning the employee has personally incurred all costs of the conference.
The procedures for completing a Travel Conference Request are as follows: 1. Complete all form information. Include a complete budget code.
2. Under District Prepaid or Billed,” list only those expenses that will be paid using a District purchase order.
3. Under “To Be Reimbursed,” list only those expenses that will be paid by the employee.
4. For regular local monthly meetings which have a meeting fee ($50 or less), costs can be claimed on the Mileage Report Reimbursement Request. Specific divisions may have additional requirements.
5. Travel Conference Requests that do not require any type of expenditure of District funds may not be required by your Supervisor. Each Supervisor will establish proper protocol in these cases.
6. Supervisor’s approval is required.
The procedures for completing a Travel Conference Reimbursement Form are as follows:
1. All appropriate original receipts must be attached. Reimbursements will not be approved if copies of receipts are used. In circumstances where a personal check or credit card is used, a copy of the check front and back or credit card statement will be acceptable.
2. Only one employee can submit for reimbursement per receipt.
3. Proper types of receipts include:
a. Store register tapes showing the store name, description/date need to accompany a brief description justifying purchase.
b. Invoices with company letterhead listing the employee as the purchaser and stamped paid in full.
c. Copy of front and back of canceled check along with order form or registration form.
d. Itemized hotel bills are required. A credit card receipt is not sufficient.
e. Entertainment costs will not be reimbursed.
f. If a meal receipt includes more than one meal that is being reimbursed; a list of the people included and district name/organization is required.
4. Only mileage and meal limits, per established rates for employee travel, do not require receipts.
5. The complete budget code must be entered, or will be returned to the Supervisor, which could delay processing.
6. Other expenses could include, but are not limited to, work related telephone costs and conference materials.
7. Supervisor’s approval is required.
Guidelines for Use of Mileage Report Reimbursement Request
Mileage Report Reimbursement Request is to be used for employees only.
The procedures for completing a Mileage Report Reimbursement Request are as follows:
1. No mileage is allowed between your home and your regularly assigned location.
2. Mileage from home to a work assignment for job related activities after normal working hours is reimbursable.
3. If you travel directly from home to a location other than your regularly assigned location, you must deduct the miles from your home to your regularly assigned location.
4. Original receipts are required when submitting for Parking, Tolls & Other. If you use “EZ Pass”, submit your monthly statement with the appropriate charges highlighted.
5. Only appropriate budget codes.
6. For regular local monthly meetings which have a meeting fee ($50 or less), costs can be claimed on this form with the appropriate receipts. A division may have additional requirements.
7. Supervisor’s approval is required.
All Board members and officers, District employees and third party consultants are required to abide by the District’s policies, administrative regulations and procedures in the conduct of their duties. Further, all applicable federal and/or state laws and regulations must be adhered to in the course of District operations and practices. Any individual who has reason to believe that financial improprieties or wrongful conduct is occurring within the School System is to disclose such information according to the reporting procedures established by the District. The reporting procedures will follow the chain of command as established within the department or school building or as enumerated in the District’s Organizational Chart. In the event that the allegations of financial improprieties/fraud and/or wrongful conduct concern the investigating official, the report shall be made to the next level of supervisory authority. If the chain of supervisory command is not sufficient to ensure impartial, independent investigation, allegations of financial improprieties/fraud and/or wrongful conduct will be reported as applicable, to the Internal Auditor (if available), or the Independent (External) Auditor, or the School Attorney, or the Board of Education. The District’s prohibition of wrongful conduct, including fraud, will be publicized within the District as deemed appropriate; and written notification will be provided to all employees with fiscal accounting/oversight and/or financial duties including the handling of money.
Upon receipt of an allegation of financial improprieties/fraud and/or wrongful conduct, the Board or designated employee(s) will conduct a thorough investigation of the charges. However, even in the absence of a report of suspected wrongful conduct, if the District has knowledge of, or reason to know of, any occurrence of financial improprieties/fraud and/or wrongful conduct, the District will investigate such conduct promptly and thoroughly. To the extent possible, within legal constraints, all reports will be treated as confidentially and privately as possible. However, disclosure may be necessary to complete a thorough investigation of the charges and/or to notify law enforcement officials as warranted, and any disclosure will be provided on a “need to know” basis. Written records of the allegation, and resulting investigation and outcome will be maintained in accordance with law.
Based upon the results of this investigation, if the District determines that a school official has engaged in financial improprieties/fraudulent and/or wrongful actions, appropriate disciplinary measures will be applied, up to and including termination of employment, in accordance with legal guidelines, District policy and regulation, and any applicable collective bargaining agreement. Third parties who are found to have engaged in financial improprieties/fraud and/or wrongful conduct will be subject to appropriate sanctions as warranted and in compliance with law. The application of such disciplinary measures by the District does not preclude the filing of civil and/or criminal charges as may be warranted. Rather, when school officials receive a complaint or report of alleged financial improprieties/fraud and/or wrongful conduct that may be criminal in nature, law authorities should be immediately notified.
An appeal procedure will also be provided, as applicable, to address any unresolved complaints and/or unsatisfactory prior determinations by the applicable investigating officer(s).
Prohibition of Retaliation
The Board prohibits any retaliatory behavior directed against those individuals who, in good faith, report allegations of suspected financial improprieties/fraud and/or wrongful conduct as well as witnesses and/or any other individuals who participate in the investigation of an allegation of financial impropriety/fraud and/or wrongful conduct. Follow-up inquiries shall be made to ensure that no reprisals or retaliatory behavior has occurred to those involved in the investigation. Any act of retaliation is prohibited and subject to appropriate disciplinary action by the District.
Knowingly Making False Accusations
Any individual who knowingly makes false accusations against another individual as to allegations of financial improprieties/fraud may also face appropriate disciplinary action.
SUBJECT: THE SAFEGUARDING, ACCOUNTING AND AUDITING OF EXTRACLASSROOM ACTIVITY FUNDS
There are certain principles and procedures that should be followed in establishing an adequate accounting system for extra classroom activity funds. The following basis devices are essential to the proper management of such funds:
1) Two (2) separate and independent sets of records of receipts and expenditures shall be maintained.
2) The authority to expend money shall be distinct and separate from the custody of these moneys.
3) At least two (2) individuals shall take part in each act of disbursing money.
4) The custodian of funds shall report to the Board of Education regularly at monthly intervals.
5) All accounts shall be audited at least annually.
6) Procedures shall be established which will ensure a prompt and careful examination and check of each receipt and each payment.
7) The accounting system shall be such that it will yield the largest possible educational return to students without sacrificing the safety of funds or exposing students to undue responsibility or unnecessary routine.
Functions and Duties of Officers:
Chief Faculty Counselor: (Building Principal)
It shall be the duty of this officer to coordinate the financial planning of all projects of the various student organizations in his/her building; to consult with Faculty Advisors; to recommend a Faculty Advisor for each activity in his/her building on a year-to-year basis; and to submit to the Board of Education for approval all new activity organizations initiated by students. He/she shall investigate all problems and disputes concerning the student organizations under his/her jurisdiction and shall effect action that will enable these problems and disputes to be resolved.
Faculty Advisor (Sponsor):
It shall be the duty of these officers to guide and advise the student officers in planning extra classroom activities and the planning of financial budgets. The Advisor shall assist the Activity Treasurer in the preparation of statements and sign them as acknowledgment of verification of the income on the statement of deposit The Advisor shall guide the student treasurer in posting to the account ledger and from time to time shall check the balancing of the Activity Treasurer’s account and the completeness of their supporting evidence. The Faculty Advisor shall supervise expenditures by insuring that funds are available before approving each proposed purchase and by signing all disbursing orders drawn on the Central Treasurer for disbursement of funds. At no time should an activity run a deficit. The Faculty advisor is responsible for determining which activities of the organization are subject to sales tax and for taking steps to see that all tax information is accurately recorded and sent to the Central Treasurer. The Faculty Advisor shall constantly work toward the goal of insuring the largest educational return from the activities participated in by the student.
The Activity Treasurer shall receive all money raised by student activity and shall immediately deposit such funds with the Central Treasurer. Duplicate deposit slips shall be made out and signed by both the Advisor and Activity Treasurer. One of these deposit slips is to be retained by the Central Treasurer, and one deposit slip, is to be returned to the Activity Treasurer together with a signed Treasurer’s receipt.
The Activity Treasurer shall pay the bills by issuing a disbursing order signed by himself/herself, the Faculty Advisor and the Chief Faculty Counselor. It is the responsibility of the Activity Treasurer to verify the balance in his/her account when submitting a disbursing order. This form is to be made in duplicate and is an order on the Central Treasurer to issue a check for payment of the invoice which shall be attached to the disbursing order. The Central Treasurer will keep one copy of the disbursing order and return the other copy together with the completed check. The Activity Treasurer will then send the check to the vendor involved after posting.
The Activity Treasurer shall keep a ledger showing all receipts and expenditures and indicating a running balance which shall be on a form prescribed by the Board of Education. He/she shall file all supporting data, chronologically, as evidence for the entries made in the ledger.
It shall be the duty of the Central Treasurer to have custody of all funds. All disbursements of funds shall be by means of pre-numbered check forms signed by the Central Treasurer upon receipt of a disbursing order signed by the Activity Treasurer, Faculty Advisor and Chief Faculty Counselor. The Central Treasurer shall have no part in the approval of payments but shall disburse funds only on the presentation of a properly signed disbursing order in duplicate providing, of course, that there are sufficient funds available in the account. The completed check will be returned to the Activity Treasurer who will send it to the vendor after posting.
The Central Treasurer shall sign a receipt for all funds placed in his/her custody, and shall deposit these funds promptly in a bank designated by the Board of Education.
The Central Treasurer shall keep an account listing the receipts and expenditures of each individual activity and post a register of all receipts and disbursements of the combined student organizations on ledger forms prescribed by the Board of Education.
Once each month, the Central Treasurer shall receive and verify the bank statements and prepare reports for presentation to the Faculty Advisor and Board of Education. These reports to the Board should show beginning balances, receipts for the month and ending balances for each organization.
The District Treasurer will receive a copy of the bank reconciliation each month to independently verify and sign it.
Extracurricular Account Procedures
Each class/club organization has an extracurricular account as a depository for class/club organization funds. The Extracurricular Funds Central Treasurer is appointed annually by the Board of Education and is responsible for the custody and accounting of these funds. Two signatures are required on all ECA checks.
Deposit & Withdrawal Procedures
Refer to the Duanesburg Central School District Extra Curricular Activities Guidelines & Procedures.
The Activity Treasurer shall reconcile their records with those of the Central Treasurer. At least three times a year, the Central Treasurer will send out a Statement of Activity. The Activity Treasurer will verify their records against this report. A signed report will be required to be sent to the Central Treasurer at the end of the school year.
Bank Deposit Procedures
As the Activity Advisor, please ensure the following procedures are followed through:
All monies are counted, wrapped and properly prepared for bank deposit.
Checks must be listed separately and totaled.
“The Statement of Deposit” must be filled out in it’s entirety, including date, organization’s name, amount of the deposit, source of receipt and the signatures of the Advisor and Activity Treasurer.
When the Central Treasurer makes the actual deposit it will be recorded in the Extra Curricular Ledger and a pre-numbered receipt as well as the yellow copy of the “Statement of Deposit” will be returned to the Activity Treasurer.
Note: Should any of the above procedures be incomplete, the deposit will be returned to you with a note indicating further action needs to be taken. Also, it should be noted that no money should be taken home by anyone at anytime.
[Please contact the Board of Education Clerk to view an example of a Statement of Deposit form.]
Disbursement of Funds
Upon receiving an invoice for goods received or services rendered the Activity Treasurer and the Activity Advisor should determine that the bill is correct and all items have, in fact, been received as billed.
Once determined, a check request can be processed as follows:
Completely fill out the “Disbursing Order” include the date, the vendor name, dollar amount of the invoice and the name of the activity.
Make sure the Activity Treasurer, the Activity Advisor and the Chief Faculty Counselor sign on the appropriate lines.
– Field Trips will only require the Sponsor (Activity Advisor) and the Chief Faculty Counselor’s signature.
– Sports Clubs will require the Coach and the AD’s signature.
Deliver the disbursing order with the invoice attached to the Central Treasurer for payment. An invoice, receipt or statement MUST accompany the “Disbursing Order” before the Central Treasurer can issue a check.
Once the payment is processed the Central Treasurer will return a copy of the “Disbursing Order” with the date paid and check number indicated.
[For an example of a Disbursing Order form, please contact the Board of Education Clerk.]
Individual Financial Record Information
A Financial Record Form should be maintained and kept up to date each time a deposit or withdrawal is made to your account. This will help you keep the account in order.
A completed copy of this form is required to be sent to the Central Treasurer at the end of the school year.
Carefully review the financial statement that will be sent to you periodically (September, January & June). If there is a discrepancy between this statement and your records, please notify the Central Treasurer immediately.
[Please contact the Board of Education Clerk for an example Financial Record Form.]
On occasion, one organization will want to transfer funds to another organization for services rendered or the general student organization may make appropriation to various activity organizations of the school. It is recommended that transfers of this kind follow the customary procedure for making withdrawals through preparation of a payment order.
Please use the Disbursing Order form and just cross off the word “Disbursing” and write, “Transfer” above it. Deliver this form completely filled out to the Central Treasurer. Instead of writing a check, the Central Treasurer will use this form to make the necessary entries in the ledger. The original will be given to the Activity Treasurer whose organization will receive the funds and the duplicate will be sent to the Activity Treasurer paying the funds.
[Please contact the Board of Education Clerk for an example of the Transfer Form.]
Job Descriptions/Requirements Relating to Extra Curricular Clubs and Activities
Class Advisors/ Club Advisors – Job Description
There are multiple Extra-Curricular Activities available to members of the Duanesburg Teachers’ Association (a process for other interested parties to assume ECA positions has been established by the BOE and the DTA).
Class/Club Advisors are responsible for ensuring that each class/club holds planned/announced meetings, plan fund-raising activities, oversee and provide guidance for the class/club treasury.
Class Advisors have the responsibility to provide students with the opportunity to experience leadership roles – as class president, vice-president, treasurer, and secretary. The class advisor is responsible for ensuring that the class treasurer reviews, signs and returns the general ledger statement three (3) times per year in September, January and June within two (2) weeks of receipt.
These roles should include each officer performing a duty:
Class President – ultimately responsible for all class activities; creates agenda and presides over meetings; delegates duties and acts as the representative for the class
Vice-President – fulfills the duties of the President when the President is absent; performs duties assigned by the President
Treasurer – establishes budget; records all financial transactions; gives status report at class meetings; signs with Class Advisor and Building Principal to authorize expenditures; inventories fundraising items; and collects/deposits fundraising money earned
Secretary – takes meeting minutes; maintains correspondence & attendance records; keeps class activity calendar/webpage; responsible for all sign-up sheets
The Class Advisor is required to ensure that each officer completes his/her assigned duty. Over the course of a school year, there should be a minimum of 10 class meetings (at least one per month), two (2) of which should include the majority of the class. Minutes from these meetings should be maintained in a binder and kept on file until the class graduates. The minutes need to document that a class vote was held on any expenditures over $100 and attached to the disbursement form.
A class/club advisor meeting is held at the end of the year so that all of the advisors can select the dates for their fundraising activities – each group is allowed 3 on-school activities – generally a dinner, dance and fund-raiser in sales. There have been instances where classes felt they needed to do additional fundraising off-school grounds to make up the perceived “deficit” of not making enough in some years.
Students’ participation should be tracked as they work at or donate to each fundraising event over the course of the years. (Some families prefer to donate food items for dinners rather than work at the dinner.) If they have participated in 100% of the activities, they have a major portion of their senior events paid for; if it’s a lower level of participation, then the student needs to pay for more of the items during their senior year. This record of student participation should be maintained and forwarded to the succeeding class advisor, should this responsibility be taken on by a different advisor prior to the class’s graduation.
The following district-wide administrative guidelines for student fundraising activities are stated below:
Student fundraising events shall be kept to a level that does not overly strain the community’s ability to pay. No fund raising activity of any types hall take place without the prior written approval of the building Principal. Timing is essential. Past history indicates that several fundraising activities often occur during the same period involving similar groups of parents.
Those engaged in fundraising activities should make clear the school organization for which the funds are being raised.
Fundraising projects shall be limited to items and activities not generally funded through the school district budget.
Fundraising activities should not interfere with the regular operation of the school.
School to school solicitation is permissible if a product is sold. The Principal shall approve the product for sale and shall be concerned with both the cost and the quality of the product. Principal to principal approval is needed.
No student shall be required to sell anything as a condition for participation in any school sponsored activity. Participation in fundraising shall be voluntary, but the amount raised can be used to defray costs consistent with individual effort.
3. Class/Club Treasury
The class/club advisor is to guide and advise the student officers in planning of financial budgets – preparation of statements, postings to the account ledger, deposit and disbursement of funds. The amount in the class treasury should be noted and recorded at each class meeting. The class/club treasurer is required to review, sign and return the general ledger statement three (3) times per year in September, January and June within two (2) weeks of receipt.
Senior Class: The Principal, Faculty Advisor and Class Advisors are required to schedule a meeting “during the senior year” with the Central Treasurer to review the options of any remaining balances. Minutes of this meeting are required. It must include: (1) the names of who were present (2) results of the vote and (3) what the senior class chooses to do with any left over money. This document must be signed by the Student Officer & Faculty Advisor and attached to the completed Disbursing Order.
Guidelines/Suggestions for Class Advisors
Each class (grades 6-12) is allowed to have the following events per year:
1 Major Fundraiser
Senior Class has top priority regarding dates for events. Juniors choose next followed by remaining classes. Jr. HS does not get prime dates; however, serious fundraising begins in high school.
All events will require a Building Use Form. Forms must be filled out completely and turned into HS Secretary. Events will be cancelled if the form is not on file in the main office one week prior to date of event. All events requiring use of the kitchen must seek prior approval from Kitchen Manager. All dances must have at least 3 staff member chaperones. If there are not 3, the dance will be cancelled. Building principals are not to be counted as a chaperone.
Fundraisers that require students take items home such as catalog sales or cookie dough, pick up and/or deliveries must be after school. Students should not be doing this during school hours. Students should be advised to be respectful toward staff members and not to “hound” them to purchase items. Keep in mind they are asked by several students per grade to purchase items.
Hosting a class meeting throughout the year is helpful especially when planning a major event/fundraiser. Class meetings can be arranged with the class advisor and HS Secretary. Once the date/time has been selected, a Building Use Form must be submitted. This should be done at least one week prior to the meeting date. Class Advisors should correspond with parents regarding fundraising and events. Letters in report card envelopes are a great tool. Please note: all letters going home must be approved by an administrator before they are sent home. Some classes elect to host a parent meeting to discuss class issues. A great time for a parent meeting would be on Back to School Night.
Individual Class Information –
SENIOR YEAR: Seniors have the bulletin board in the cafeteria for all senior news.
Senior Picnic- (August) The picnic is the kick off for the magazine fundraiser; distribution of class t-shirts; get people signed up to work at the dance (planning done in junior year); remind them their senior page, parent notes, and yearbook ads will be due at the beginning of the school year.
Magazine Sales – This is an extra fundraiser given to the seniors. The sale runs through September. This is an excellent source to add monies to the class account.
Names on Diplomas – HS secretary will provide advisor with a form, usually given out at picnic or first day of school. These forms have to be returned by October so the district can prepare the purchase order with names to order diplomas for graduation. (The school district is responsible for the cost).
Cap & Gowns – Caps & gowns have been rented and purchased by past classes. It is the decision of the class and class officers which way to go. Marlene Wilson is the representative from Herff Jones that DCS deals with. The school provides stoles for class officers, NHS cords, and Valedictorian/Salutatorian stoles. These items must be returned to the school. The class can opt to purchase them so that the students can keep them.
Spring –Seniors need to select a design for Graduation Announcements (should be done before April break). Students pay for their own announcements. Scott’s Printing needs to have this order by end of April so order can be filled on time for students to mail announcements.
Programs – Seniors need to decide what they want their graduation program to look like. There is a file in the main office for review. Scott’s Printing needs this information by end of May. The school district prepares the purchase order and is responsible for the cost.
Baccalaureate – Contact Mira Ordon for contact information
Seniors should have a mandatory parent meeting in the spring regarding prom and senior trip.
Budget for senior year expenses:
Estimate prom favors, dinner costs, DJ costs, decorations
Flowers for parents at graduation (mom & dad flowers come from class treasury)
100 Day Celebration (activity depends on class treasury)
Cap & Gown (cost or rental)
Graduation costs – if you want a slide show or a different site to hold graduation (would need Board approval at the end of the Junior year or by Sept. of their Senior year at the latest)
Gifts – School, Class Advisors, Class Officers
JUNIOR YEAR –
The Junior Class should have an informational parent meeting at the end of the Junior year explaining up- coming dates and events for next year (i.e. senior picnic, magazine sales, yearbook ads, senior portraits, etc.).
The Junior class is responsible for the graduation reception. Costs include: flowers for stage area and tables for refreshments, table coverings/decorations, cookies/pastries and drinks. In past years, water bottles were most beneficial. Approximately 10-15 juniors are needed the night of graduation for seating, ushers, etc. Proper dress attire is required.
Class Tee-Shirts – In the spring of the junior year, a tee shirt design should be decided upon and shirts should be ordered.
Prom – Prom location should be chosen by the spring of the junior year. Plans for an after prom should be discussed at this time.
Yearbook Ads – Yearbook ad sales begin the end of June the junior year. Each senior must sell $300 in yearbook ads for a “senior page” in the yearbook. 3 additional ads must be sold for a free yearbook. All ads are due the first week of school in senior year.
SOPHOMORE YEAR –
The Sophomore Class orders class rings at the beginning of their sophomore year.
If clubs participate in fund-raising activities, those Advisors are responsible for monitoring of their treasury in the same manner as Class Advisors. There should also be the same record-keeping of meetings with minutes.
General Questions and Guidelines Relating to Extra Curricular Clubs and Activities
Generally, and Extra Curricular Activity is:
Approved by the Board of Education
Has a Faculty Advisor
Meets periodically, on school property
Has Officers (President, Vice President, Secretary & Treasurer)
Has a constitution that defines purpose, duties of its officers, membership pre-requisites, and rules of procedure
Extra Curricular clubs and organizations are generally not tax exempt per New York State. For guidance with fundraisers, please refer to the enclosed chart. Questions regarding taxable purchases and sales may be directed to the School District Treasurer.
50/50s, raffles, etc. are considered gambling and therefore cannot be student organized. These types of fundraising should be handled by a parent organization.
One organization may transfer funds to another organization by completing an inter-organization transfer form instead of writing a check. [Please contact the Board of Education Clerk for a sample form.]
All admission events should use pre-numbered tickets and accountability should be established for sales, whereby the collected money can be reconciled to the number of items sold at the applicable sales price and an inventory tracking system in place.
All money should be deposit ready when presented for deposit. This means that coins and bills should be properly wrapped and identified. The deposit should match the corresponding documentation.
Cash Disbursement – Request for payment or cash disbursements should always include supporting documentation – disbursement authorization (signatures), invoices, etc.
A check that is returned for insufficient funds will be deducted from the class and/or activity unit. The Advisor or event Sponsor will make every effort to collect the cash and replenish the student account.
Resale Certificates (ST-120) – Each advisor should know which of the activities an organization undertakes are subject to sales tax and take steps to see that all sales tax information is accurately recorded and sent to the central treasurer. When student organizations purchase merchandise for resale, vendors selling the resale merchandise are required to collect the sales tax from the buyer of the merchandise unless they receive a resale certificate from the buyer. It is recommended, therefore, that the advisor of the extra classroom activity fund, or some other responsible individual who is required to approve purchase orders, secure and control a supply of these certificates. Upon his/her approval of a purchase, he/she should supply the vendor with a certificate. Sales tax should then be collected upon the sale of goods or services obtained from the vendor.
All fundraising activities must have the written approval of the Building Principal before they can be undertaken. When any such activity is completed, be it a dance involving admissions or an actual fundraiser, the organization must submit a Profit and Loss statement showing the complete results of the event. Tally sheets are recommended to back up deposits.
A school district is not exempt from the provisions of the Sales Tax Law whenever it becomes the vendor of services or property ordinarily sold by private persons. Each faculty adviser should know which of the activities his organization undertakes are subject to sales tax and take steps to see that all sales tax information is accurately recorded and sent to the central treasurer. Below are selected events (not all inclusive) and their taxability status:
Sale of Candy Bars
Tax Law §1115 (a) (1) generally provides an exemption for the sales and purchases of food, food products, beverages sold for human consumption. However, the exemption does not apply to candy or sodas and soft and fruit drinks, which contain less than 70% natural fruit juice.
Tax Law §1115 (a) (1) generally provides an exemption for the sales and purchases of food, food products, beverages sold for human consumption. However, the exemption does not apply to catered situations, where the students of the club would be serving, assisting in serving, cooking, or otherwise providing services with respect to the food items in question.
Tax Law §1115 (a) (1) generally provides an exemption for the sales and purchases of food, food products, beverages sold for human consumption. This provision exempts bake sales from the collection of sales tax.
Vending Machine Sales
Where tables, chairs, benches, etc. are provided where the vending machine operations are conducted, the sales through the vending machine are taxable. Where no eating facilities are provided, the sales are exempt from NY sales tax.
Food or Beverage in a Heated State
All sales of prepared food sold in a heated state (where the food is maintained at a temperature warmer than surrounding air temperature), such as pizza, barbecue chicken, popcorn, coffee, tea, etc. are subject to sales tax.
Purchases of Prepared Food for Resale
The purchase of the prepared food is subject to NY sales tax, and sales tax must be collected upon the subsequent resale. (Sales tax paid on initial purchase may be taken, as a credit against tax required to be collected upon subsequent resale).
Exemption is provided from NY sales tax for admissions to dramatic or musical arts performances, which do not include variety shows, magic shows, circuses, ice shows, and similar performances. Included in the exemption is an admission charge to choreographed performances to music, which may exempt color guard admissions.
Admission charges for entertainment or amusement are taxable, such as social dances.
Sale of Newspapers/Periodicals
Exempt from NY sales tax.
Sale of Yearbook
Taxable under provisions of NY Tax Law, however if the entire cost of the yearbook is underwritten by the Board of Education, the sale of the yearbook becomes an exempt transaction. Advertising space sold in the yearbook is not taxable.
Sweatshirt, T-Shirt, Jacket Sales
Tax Law §1101 (b) (5) provides that property purchased for resale is expressly excluded from NY sales tax (BUT ONLY IF A RESALE CERTIFICATE IS ISSUED TO VENDOR). Tax Law §1105 (a) provides that sales tax is imposed on the sale of tangible personal property.
When a student organization purchases merchandise for resale, vendors are required to collect the sales tax unless they receive a Resale Certificate (NYS Sales Tax Form ST-120) from the buyer.
Claim forms are for the use of employees for reimbursement of their personal use of money for miscellaneous work related expenditures, when it is not feasible or economical to use a purchase order.
The procedures for completing a Claim Form are as follows:
1. Claim forms used by employees are not to exceed two hundred fifty dollars ($250).
2. All appropriate original receipts must be attached. Reimbursements will not be approved if copies of receipts are used. In circumstances where a personal check or credit card is used, a copy of the check front and back or credit card statement will be acceptable. If a gift certificate is purchased, a copy of the certificate with the student’s name identified on it will also be required with the receipt.
3. Only one employee can submit for reimbursement per receipt.
4. Proper types of receipts include:
a. Store register tapes showing the store name/description of item/date
b. Invoices with company letterhead listing the employee as the purchaser
and stamped paid in full
c. Employee credit card statement and shipping document (if purchased by phone)
d. Copy of front and back of canceled check along with order form or registration form – for meals over $25, an itemized receipt is required (these receipts are now standard in most restaurants) – All costs for alcoholic beverages need to be deducted.
5. The complete budget code must be entered, or will be returned to the supervisor, which could delay processing.
6. Claim forms are not to be used to pay for contractual services such as for bus transportation or field trip admissions. In those cases a purchase order should always be used.
7. Supervisor’s approval is required.
Travel Outside of District/Emergency Meetings
It is the position of the New York State Comptroller’s Office that meals of public officers and employees may not be reimbursed or paid by the municipal entity unless the officer or employee is traveling outside his/her regular work area on official business for an extended period of time, or where events prevent them from taking off during mealtime for food consumption because of a pressing need to complete business. All requests for reimbursement must document who attended the meeting and how the meetings fit these conditions.
Note: Meals incurred as part of travel and conference attendance as approved by the district, are governed by other district policies.
Staff Meetings and District Events
The Board of Education recognizes that occasionally it may be appropriate to provide refreshments and/or meals at district meetings or events which are being held for a district or educational purpose. Any expenditure on such as refreshments and/or meals must be approved in advance by the District Purchasing Agent or Superintendent.
Meal/refreshment requests may be approved when:
– Meals may be considered a proper municipal expense where the School District is faced with business of an immediate nature between two or more people, and the meetings are required to be held at meal times due to staff schedule; or
– District sponsors in-service and/or training days for staff; or
– District sponsors recognition programs such as, staff and/or student recognition activities.
When claiming such expenses for reimbursement or requesting that a payment be made, you must justify on a claim form the need for such expense as outlined above.
Before meal expenses for meetings or event with staff members can be reimbursed or paid, the following information must be provided to the Business Office:
1. What was the purpose of the meeting?
2. When was the meeting held?
3. What time was the meeting held?
4. Who attended the meetings?
5. What was the reason that a meal had to be served during the meeting?
The Healthy, Hunger-Free Kids Act requires that each school district develop and implement a wellness policy. The Duanesburg School District is committed to providing a school environment that promotes and protects children’s health, well-being, and the ability to learn by fostering healthy eating and physical activity.
The District has established a wellness committee to develop the District’s proposed local wellness policy, making such policy recommendations for review and adoption by the Board of Education. The District Wellness Committee includes, but is not limited to, representatives from each of the following groups:
Physical Education teachers;
School health professionals;
The District’s food service program;
The School Board;
School administrators; and
Members of the public.
The District Wellness Committee will also be responsible for assessing current activities, programs and policies available in the District, and providing mechanisms for implementation, evaluation, and revision of the policy. In so doing, the Wellness Committee will evaluate and make recommendations which reflect the specific needs of the District and its students.
District Wellness Leadership
The following District official is/are responsible for the implementation and oversight of this district-level wellness policy:
School Business Official
The contact information for this/these individual(s) is/are:
This/these individual(s) will be referred to as District Wellness Coordinator(s) throughout this wellness policy.
The District Wellness Coordinator will convene the District Wellness Committee, facilitate the development of and updates to this wellness policy, and serve as liaison(s) with community agencies. The District Wellness Coordinator(s) will also work to ensure each school’s compliance with this wellness policy.
Goals to Promote Student Wellness
The District seeks to ensure all of its students obtain the knowledge and skills necessary to make nutritious food selections and enjoy life-long physical activity. To this end, the District sets forth the following goals relating to nutrition promotion and education, physical activity, and other school-based activities.
Nutrition Promotion and Education
a) Classroom Teaching: Nutrition topics will be integrated within the comprehensive health education curriculum and other instructional areas, as appropriate, and taught at every grade level, K through 12. Nutrition instruction will follow applicable New York State Standards and be designed to help students acquire:
1. Nutrition knowledge, including but not limited to: the benefits of healthy eating; essential nutrients; nutritional deficiencies; principles of healthy weight management; the use and misuse of dietary supplements; and safe food storage, handling, and preparation.
2. Nutrition related skills, including but not limited to: planning healthy meals; understanding and using food labels; critically evaluating nutrition information, misinformation, and commercial food advertising; assessing personal eating habits; and setting and achieving goals related to these concepts.
b) Education, marketing, and promotion
1. As appropriate, the District will promote nutrition education activities that involve parents, students, and the community.
2. The District will promote school and community awareness of this policy through various means, such as a publication on the District website.
3. The District will encourage and promote wellness through social media, newsletters, and an annual family wellness event.
4. Marketing and advertising on school campuses during the school day will be consistent with nutrition education and health promotion. As such, schools will restrict food and beverage marketing to the promotion of those foods and beverages that meet the nutrition standards set forth by the Healthy Hunger-Free Kids Act’s Smart Snacks in School Rule.
5. The District is cognizant of the fact that certain scoreboards, signs, and other durable equipment it employs may market foods and beverages in a way that is inconsistent with the aims of this policy. While the immediate replacement of such equipment may be impossible due to existing contracts or prohibitive costs, the District will consider replacing or updating such equipment over time to ensure the message it delivers to students regarding nutrition, health, and well-being is consistent.
c) Additional provisions
1. Parents will be encouraged to send in healthy treats for classroom celebrations.
2. School personnel are strongly discouraged from using food as a reward or withholding food as punishment under any circumstance.
a) The Duanesburg School District will provide opportunities for every student to participate in physical education and to be involved in physical activities. In doing so, the District aims to promote among students the development of knowledge and skills for specific physical activities, the maintenance of physical fitness, regular participation in physical activity, and an understanding of the short-term and long-term benefits from a physically active and healthy lifestyle.
b) The District will ensure that the following standards are met to achieve its goals relative to physical education and physical activity:
1. The District will have a Board-approved Physical Education Plan on file with the New York State Education Department that meets or exceeds the requirements set forth in Section 135.4 of the Commissioner of Education’s regulations.
2. The District recognizes the importance of physical education classes in providing students with meaningful opportunities for physical exercise and development. Consequently, the District will ensure:
a. All physical education classes are taught or supervised by a certified physical education teacher.
b. All physical education staff receive professional development on a yearly basis.
c. Interscholastic sports, intramural sports, and recess do not serve as substitutes for a quality physical education program.
d. Students are afforded the opportunity to participate in moderate to vigorous activity for at least 60% of physical education class.
e. It provides adequate space and equipment for physical education and conforms to all applicable safety standards.
f. A sequential physical education course of study consistent with national standards for physical education is implemented, with a focus on students’ development of motor skills, movement forms, and health related fitness.
g. A physical and social environment is provided that encourages safe and enjoyable activity for all students, including those who are not athletically gifted.
h. Activities are adapted to meet the needs of students who are temporarily or permanently unable to participate in the regular program of physical education. In doing so, the District will abide by specific provisions in 504 Plans and/or individualized education programs (IEP).
i. All students, including students in need of adaptive physical education, will be encouraged to participate in physical fitness programs and competitions.
3. All students will be required to fulfill the physical education requirements set forth in the regulations of the Commissioner of Education as a condition of graduating from the District’s schools.
c) All classroom teachers, and particularly those engaged in the instruction of K through 5 students, are strongly encouraged to incorporate into the school day short breaks for students that include physical activity, especially after long periods of inactivity. Additionally, all elementary students will be offered one daily period of recess. This requirement will not apply on days where students arrive late, leave early, or are otherwise on campus for less than a full day. Where weather and/or facilities allow, recess will be offered in a place that accommodates moderate to vigorous physical activity.
d) Physical activity will not be withheld for disciplinary action unless the student is a danger to him/herself or others. Recess or other physical activity time will not be cancelled for instructional make up time.
Other School-Based Activities
The District is committed to establishing a school environment that is conducive to healthy eating and physical activity for all. The District will, therefore, adopt the following standards:
a) Federal School Meal Programs
1. The District will participate to the maximum extent practicable in available federal school meal programs (including the School Breakfast Program, National School Lunch Program, and Summer Food Service Program). Food served through these programs will meet all applicable federal and state standards.
2. The District will ensure that food service directors, managers, and staff are provided with annual professional development in the areas of food and nutrition consistent with USDA Professional Standards for State and Local Nutrition Programs. District food service staff will meet with students in grades 4 through 12 twice annually to solicit feedback on the school breakfast and/or school lunch program(s).
b) Access to School Nutrition Programs
The District will utilize a system of student payment that ensures all eligible students have access to free/reduced meals in a non-stigmatizing manner.
c) Meal Environment
The District will ensure:
1. School dining areas have sufficient space for students to sit and consume meals.
2. School dining areas are clean, safe, and pleasant environments that reflect the social value of eating.
3. Enough serving areas are provided to ensure student access to school meals with a minimum of wait time.
4. All students will have time for lunch.
5. Lunch times are scheduled near the middle of the school day.
6. Students are given adequate time to eat healthy meals.
7. Students and staff have access to free, safe, and fresh drinking water throughout the school day and where school meals are served.
d) Community Access to District Facilities for Physical Activities
School grounds and facilities will be available to students, staff, community members and organizations, and agencies offering physical activity and nutrition programs consistent with District policy, including provisions regarding conduct on school grounds and administrative approval of use by outside organizations.
e) Community Partnerships
The District will encourage relationships with community partners in support of this wellness policy’s implementation. Existing and new community partnerships will be evaluated to ensure they are consistent with this policy and its goals.
In an effort to encourage healthy life-long eating habits by providing foods that are high in nutrients, low in fat and added sugars, and of moderate portion size, the District Wellness Committee will recommend nutrition standards to be set for all foods and beverages available on school campus. For purposes of this section, the school day is defined as the period from the midnight before, to thirty (30) minutes after the end of the official school day.
School meals will, at a minimum, meet the program requirements and nutrition standards of the School Breakfast and National School Lunch Programs.
a) School-sponsored fundraisers conducted outside of the school day will be encouraged to support the goals of this policy by promoting the sale of healthy food items (fresh fruit and produce) and/or non-food items, such as water bottles, plants, etc., and by promoting events involving physical activity.
b) All fundraisers taking place during the school day must be approved by the appropriate Building Principal prior to their being conducted.
a) Competitive foods-which include all foods and beverages sold outside the school meal programs, on the school campus in student accessible areas, and at any time during the school day-will follow, at a minimum, the nutrition standards specified by the Healthy, Hunger-Free Kids Act. These standards will apply to all foods and beverages sold individually and outside of the reimbursable school meal, including vending machines, school stores and cafeteria a la carte lines.
b) Additionally, the District will not sell foods of minimal nutritional value in the student store, from a machine, or anywhere in the building from the beginning of the school day until the end of the last lunch period. Prohibited foods include: soda water, water ices (excluding ices containing fruit or fruit juices), chewing gum, hard candy, jellies, gums, marshmallow candies, licorice, fondants (soft mints, candy corn), cotton candy and candy coated popcorn.
Foods and Beverages Sold or Served at Events Outside of the School Day
a) All foods and beverages sold or served at school-sponsored events will be a single serving.
42 USC Section 1758b, 7 CFR Section 210.11, 79 FR 10693
Education Law Section 915, 8 NYCRR Section 135.4
Review & 1st reading: May 5, 2015
2nd Review & Adoption Date: June 9, 2015
Review & 1st reading: November 13, 2018
Adoption Date: December 11, 2018
Budget planning and development for the District will be an integral part of program planning so that the annual operating budget may effectively express and implement programs and activities of the School System. Budget planning will be a year-round process involving participation of District-level administrators, Principals, Directors, Coordinators, teachers, and other personnel. The process of budget planning and development should allow for community input and contain numerous opportunities for public information and feedback.
The Superintendent will have overall responsibility for budget preparation, including the construction of and adherence to a budget calendar. Program managers will develop and submit budget requests for their particular areas of responsibility after seeking the advice and suggestions of staff members.
Principals will develop and submit budget requests for their particular schools in conjunction with the advice and suggestions of staff members and their own professional judgment. Each school’s budget request will be the Principal’s recommendation as to the most effective way to use available resources in achieving progress toward the approved educational objectives of the school. Program budgets and school budgets will reflect state and/or federal requirements, special sources of funding, and District objectives and priorities.
The Board will give consideration to budget requests, and will review allocations for appropriateness and for their consistency with the School System’s educational priorities.
All budget documents for distribution to the public shall be in plain language and organized in a manner which best promotes public comprehension of the contents. Documents shall be complete and accurate and contain sufficient detail to adequately inform the public regarding such data as estimated revenues, proposed expenditures, transfers to other funds, fund balance information, and changes in such information from the prior year’s submitted budget.
In accordance with Commissioner’s Regulations, the budget will be presented in three (3) components which are to be voted upon as one (1) proposition. The law prescribes the types of items to be included in each component and further prescribes that all relevant costs be included in the component.
a) A program component which shall include, but need not be limited to, all program expenditures of the School District, including the salaries and benefits of teachers and any school administrators or supervisors who spend a majority of their time performing teaching duties, and all transportation operating expenses;
b) A capital component which shall include, but need not be limited to, all transportation capital, debt service, and lease expenditures; costs resulting from judgments and tax certiorari proceedings or the payment of awards from court judgments, administrative orders or settled or compromised claims; and all facilities costs of the School District, including facilities lease expenditures, the annual debt service and total debt for all facilities financed by bonds and notes of the School District, and the costs of construction, acquisition, reconstruction, rehabilitation or improvement of school buildings, provided that such budget shall include a rental, operations and maintenance section that includes base rent costs, total rent costs, operation and maintenance charges, cost per square foot for each facility leased by the District, and any and all expenditures associated with custodial salaries and benefits, service contracts, supplies, utilities, and maintenance and repairs of school facilities; and
c) An administrative component which shall include, but need not be limited to, office and central administrative expenses, traveling expenses and all compensation, including salaries and benefits of all school administration and supervisors, business administrators, superintendents of schools and deputy, assistant, associate or other superintendents under all existing employment contracts or collective bargaining, any and all expenditures associated with the operation of the Office of the School Board, the Office of the Superintendent of Schools, General Administration, the School Business Office, consulting costs not directly related to direct student services and programs, planning and all other administrative activities.
Additionally, the Board of Education shall append to the proposed budget the following documents:
a) A detailed statement of the total compensation to be paid to the Superintendent of Schools, and any Assistant or Associate Superintendent of Schools in the ensuing school year, including a delineation of the salary, annualized cost of benefits and any in-kind or other form of remuneration;
b) A list of all other school administrators and supervisors, if any, whose annual salary for the coming school year will be at or above that designated in law for such reporting purposes, with the title of their positions and annual salary identified;
c) A School District Report Card, prepared pursuant to Commissioner’s Regulations, which includes measures of the academic performance of the School District, on a school by school basis, and measures of the fiscal performance of the District (see subheading School District Report Card);
d) A Property Tax Report Card prepared in accordance with law and Commissioner’s Regulations (see subheading Property Tax Report Card); and
e) A Tax Exemption Report prepared in accordance with law (see subheading Tax Exemption Report).
The Board shall attest that unexpended surplus funds (i.e., operating funds in excess of the current school year budget, not including funds properly retained under other sections of law) have been applied in determining the amount of the school tax levy. Surplus funds shall mean any operating funds in excess of four percent (4%).
The proposed budget for the ensuing school year shall be reviewed by the Board of Education and publicly disseminated, in accordance with law, prior to its submission to District voters for approval.
District funds may be expended to inform the public regarding the annual budget and to present the annual budget to District voters; however, such funds shall not be utilized to promote either a favorable or negative opinion of the proposed budget.
School District Report Card
Each year the District shall supply data as required by the State Education Department (SED) and will receive a School District Report Card, sometimes referred to as a New York State Report Card. The Report Cards provide enrollment, demographic, attendance, suspension, dropout, teacher, assessment, accountability, graduation rate, post-graduation plan, career and technical education, and fiscal data for public and charter schools, districts and the State. The Report Cards are generated from the supplied data and are in a format dictated by SED.
The School District Report Cards consist of three (3) parts:
a) Accountability and Overview Report – shows District/school profile data, accountability statuses, data on accountability measures such as ELA, Math, and Science scores, and graduation rates.
b) Comprehensive Information Report – shows non-accountability data such as annual Regents examination results and post-graduate plans of students completing high school.
c) Fiscal Accountability Supplement – shows expenditures per pupil and some information about placement and classification of students with disabilities.
School District Report Cards are also available online at the SED website: https://reportcards.nysed.gov/
Property Tax Report Card
Each year, the Board of Education shall prepare a Property Tax Report Card, pursuant to Commissioner’s Regulations, and shall make it publicly available by transmitting it to local newspapers of general circulation, appending it to copies of the proposed budget made publicly available as required by law, making it available for distribution at the Annual Meeting, and otherwise disseminating it as required by the Commissioner.
The Property Tax Report Card shall include:
a) The amount of total spending and total estimated school tax levy that would result from adoption of the proposed budget, and the percentage increase or decrease in total spending and total school tax levy from the School District budget for the preceding school year; and
b) The projected enrollment growth for the school year for which the budget is prepared, and the percentage change in enrollment from the previous year; and
c) The percentage increase in the average of the Consumer Price Indexes from January first of the prior school year to January first of the current school year as defined in Education Law; and
d) The projected amount of the adjusted unrestricted fund balance that will be retained if the proposed budget is adopted; the projected amount of the adjusted restricted fund balance; the projected amount of the assigned appropriated fund balance; the percentage of the proposed budget that the adjusted unrestricted fund balance represents; the actual adjusted unrestricted fund balance retained in the School District budget for the preceding school year; and the percentage of the School District budget for the preceding school year that the actual adjusted unrestricted fund balance represents; and
e) The District’s school tax levy limit calculation. The District will submit its school tax levy limit calculation to the Office of the State Comptroller, NYSED and the Office of Taxation and Finance by March 1 annually. If a voter override of the tax levy limit is necessary, the budget vote must be approved by sixty percent (60%) of the District’s qualified voters present and voting.
A copy of the Property Tax Report Card prepared for the Annual District Meeting shall be submitted to the State Education Department in the manner prescribed by the Department by the end of the business day next following approval of the Property Tax Report Card by the Board of Education, but no later than twenty-four (24) days prior to the statewide uniform voting day (i.e., the third Tuesday in May). The State Education Department shall compile such data for all school districts whose budgets are subject to a vote of the qualified voters, and shall make such compilation available electronically at least ten (10) days prior to the statewide uniform voting day. Links to each school year’s Property Tax Report Card can be found at http://www.p12.nysed.gov/mgtserv/propertytax/
Tax Exemption Report
A Tax Exemption Report shall be annexed to any tentative or preliminary budget and shall become part of the final budget. This report shall be on the form as prescribed by the State Board of Real Property Services and shall show the following:
a) How much of the total assessed value of the final assessment roll(s) used in the budgetary process is exempt from taxation;
b) Every type of exemption granted as identified by statutory authority;
c) The cumulative impact of each type of exemption expressed either as a dollar amount of assessed value or as a percentage of the total assessed value on the roll;
d) The cumulative amount expected to be received from recipients of each type of exemption as payments in lieu of taxes or other payments for municipal services; however, individual recipients are not to be named; and
e) The cumulative impact of all exemptions granted.
Notice of this report shall be included in any notice of the preparation of the budget required by law and shall be posted on any bulletin board maintained by the District for public notices as well as on any website maintained by the District.
The Board of Education will hold an Annual Budget Hearing, in accordance with law, so as to inform and present to District residents a detailed written statement regarding the District’s estimated expenditures and revenue for the upcoming school year prior to the budget vote which is taken at the Annual District Meeting and Election.
The Budget Hearing will be held not less than seven (7) nor more than fourteen (14) days prior to the Annual District Meeting and Election or Special District Meeting at which the budget vote will occur. The proposed budget will be completed at least seven (7) days prior to the budget hearing at which it is to be presented.
Notice of the date, time and place of the annual budget hearing will be included in the notice of the Annual Meeting and Election and/or Special District Meeting as required by law.
All School District budgets which are submitted for voter approval shall be presented in three (3) components: a program component, an administrative component, and a capital component; and each component will be separately delineated in accordance with law and/or regulation.
The Board of Education will also prepare and append to copies of the proposed budget a School District Report Card, pursuant to the Regulations of the Commissioner of Education, referencing measures of academic and fiscal performance. Additionally, the Board of Education shall also append to copies of the proposed budget a detailed statement of the total compensation to be paid to various administrators as enumerated in law and/or regulation, and a Property Tax Report Card prepared in accordance with law and Commissioner’s Regulations.
All budget documents for distribution to the public will be written in plain language and organized in a manner which best promotes public comprehension of the contents. New York School District Report Cards and Property Tax Report Cards are also available online from the State Education Department.
Dissemination of Budget Information
Copies of the proposed annual operating budget for the succeeding year and all required attachments may be obtained by any District resident. Requests for copies of the proposed budget should be made at least seven (7) days before the budget hearing. Copies shall be prepared and made available at the school district office, public or associate libraries within the District and on the District website, if one exists. Copies will be available to District residents during the fourteen (14) day period immediately preceding the Annual Meeting and Election or Special District Meeting at which the budget vote will occur. Additionally, the Board will include notice of the availability of copies of the budget at least once during the school year in any District-wide mailing.
The School District Clerk shall mail a School Budget Notice to all qualified voters of the School District after the date of the Budget Hearing, but no later than six (6) days prior to the Annual Meeting and Election or Special District Meeting at which a school budget vote will occur. The School Budget Notice shall compare the percentage increase or decrease in total spending under the proposed budget over total spending under the School District budget adopted for the current school year, with the percentage increase or decrease in the Consumer Price Index from January first of the prior school year to January first of the current school year. Beginning with the budget notice for the 2012-2013 proposed budget, the District will also include in the notice:
a) The school tax levy limit;
b) The proposed school year tax levy (without permissible exclusions to the school tax levy limit);
c) The total permissible exclusions; and
d) The proposed school year tax levy (including permissible exclusions to the school tax levy limit).
The Notice shall also include, in a manner and format prescribed by the Commissioner of Education, a comparison of the tax savings under the basic school tax relief (STAR) exemption and the increase or decrease in school taxes from the prior year, and the resulting net taxpayer savings for a hypothetical home within the District with a full value of one hundred thousand dollars ($100,000) under the existing School District budget as compared with such savings under the proposed budget.
The Notice shall also set forth the date, time and place of the school budget vote in the same manner as in the Notice of the Annual Meeting. The School Budget Notice shall be in a form prescribed by the Commissioner of Education.
The Board of Education shall review the recommended budget of the Superintendent of Schools and shall seek public input and feedback regarding the recommended budget including, but not limited to, holding a public budget hearing not less than seven (7) nor more than fourteen (14) days prior to the Annual District Meeting and Election at which the budget vote is to occur.
The Board may modify the recommended budget of the Superintendent prior to its submission to District voters. Final authorization of the proposed budget is dependent upon voter approval unless a contingency budget is adopted by the Board. In the event the original proposed budget is not approved at the Annual District Meeting and Election, the Board may resubmit the original proposed budget or a revised budget for voter approval, or individual propositions may be placed before District voters, at a special meeting held on the third Tuesday of June. If the voters fail to approve the second budget submittal, or budget proposition(s), or if the Board elects not to put the proposed budget to a public vote a second time, the Board must adopt a contingency budget with a tax levy that is no greater than the prior year’s levy.
The School District budget for any school year, or any part of such budget, or any proposition(s) involving the expenditure of money for that school year, shall not be submitted for a vote of the qualified District voters more than twice. The School District budget, once adopted, becomes the basis for establishing the tax levy on real property within the District.
The Superintendent of Schools, working in conjunction with the administrative staff, is responsible to the Board for the administration of the budget.
a) He/she shall acquaint District employees with the final provisions of the program budget and guide them in planning to operate efficiently and economically within these provisions.
b) Under his/her direction the District shall maintain such records of accounting control as are required by the New York State Uniform System of Accounts for School Districts, the Board of Education, and such other procedures as are deemed necessary and shall keep the various operational units informed through periodic reports as to the status of their individual budgets.
c) Board approval is required prior to the expenditure of District funds.
The School District budget for any school year or any part of such budget, or any proposition involving the expenditure of money for such school year, shall not be submitted for a vote of the qualified voters of the District more than twice in any school year.
If the original proposed budget is not approved by District voters at the Annual District Meeting and Election, the Board has the option of either resubmitting the original or revised budget for voter approval at a special meeting held at a later date; or the Board may, at that point, adopt a contingency budget. If the Board decides to submit either the original or a revised budget to the voters for a second time, and the voters do not approve the second budget submittal, the Board must adopt a contingency budget and the tax levy cannot exceed the total tax levy of the prior year (0% levy growth).
The administrative component of the contingency budget shall not comprise a greater percentage of the contingency budget exclusive of the capital component than the lesser of:
a) The percentage the administrative component had comprised in the prior year budget exclusive of the capital component; or
b) The percentage the administrative component had comprised in the last proposed defeated budget exclusive of the capital component.
The School District treasurer will have custody of all District funds in accordance with the provisions of state law. The treasurer will be authorized and directed by the Board to invest the balances available in various District funds in accordance with regulations set forth in state law.
Whenever the District has funds (including operating funds, reserve funds and proceeds of obligations) that exceed those necessary to meet current expenses, the Board of Education shall authorize the School Business Official to invest such funds in accordance with all applicable laws and regulations and in conformity with the guidelines established by this policy.
The objectives of this investment policy are four-fold:
a) Investments shall be made in a manner so as to safeguard the funds of the School District;
b) Bank deposits shall be made in a manner so as to safeguard the funds of the School District;
c) Investments shall be sufficiently liquid so as to allow funds to be available as needed to meet the obligations of the School District; and
d) Funds shall be invested in such a way as to earn the maximum yield possible given the first three (3) investment objectives.
The authority to deposit and invest funds in existing accounts is delegated to the School Business Official. These functions shall be performed in accordance with the applicable sections of the General Municipal Law and the Local Finance Law of the State of New York.
The School Business Official may invest funds in the following eligible investments:
a) Obligations of the State of New York.
b) Obligations of the United States Government, or any obligations for which principal and interest are fully guaranteed by the United States Government.
c) Time Deposit Accounts placed in a commercial bank authorized to do business in the State of New York, providing the account is collateralized as required by law. [Banking Law Section 237(2) prohibits a savings bank from accepting a deposit from a local government. This also applies to savings and loan associations.]
d) Transaction accounts (demand deposits) both interest bearing and non-interest bearing that do not require notice of withdrawal placed in a commercial bank authorized to do business in the State of New York, providing the account is collateralized as required by law.
e) Certificates of Deposits placed in a commercial bank authorized to do business in the State of New York providing the Certificates are collateralized as required by law.
f) Securities purchased pursuant to a Repurchase Agreement whereby one party purchases securities from a second party and the second party agrees to repurchase those same securities on a specific future date at an agreed rate of return (the interest rate).
Using the policy as a framework, regulations and procedures shall be developed which reflect:
a) A list of authorized investments;
b) Procedures including a signed agreement to ensure the School District’s financial interest in investments;
c) Standards for written agreements consistent with legal requirements;
d) Procedures for the monitoring, control, deposit and retention of investments and collateral which shall be done at least once a month;
e) Standards for security agreements and custodial agreements consistent with legal requirements;
f) Standards for diversification of investments including diversification as to type of investments, and firms and banks with whom the School District transacts business; and
g) Standards for qualification of investment agents which transact business with the School District including, at minimum, the Annual Report of the Trading Partner.
This policy shall be reviewed and re-adopted at least annually or whenever new investment legislation becomes law, as staff capabilities change, or whenever external or internal issues warrant modification.
The Board may accept gifts, donations, grants and/or bequests of money, real or personal property, as well as other merchandise which, in the view of the Board, add to the overall welfare of the School District, provided that such acceptance is in accordance with existing laws and regulations. Donations to the school are fully tax deductible so long as the gift is used exclusively for public purposes in accordance with USC Section 170(c). However, the Board is not required to accept any gift, grant or bequest and does so at its discretion, basing its judgment on the best interests of the District. Furthermore, the Board will not accept any gift, donation, grant or bequest which constitutes a conflict of interest and/or gives an appearance of impropriety. At the same time, the Board will safeguard the District, the staff and students from commercial exploitation, from special interest groups, and the like.
The Board may not accept any gifts, donations or grants which will place encumbrances on future Boards, or result in unreasonable additional or hidden costs to the District. The Board may, if it deems it necessary, request that gifts of equipment, facilities or any item that requires upkeep and maintenance include funds to carry out such maintenance for the foreseeable life of the donation.
The Board of Education will not formally consider the acceptance of gifts, donations or grants until and unless it receives the offer in writing from the donor/grantor or their attorney/financial advisor. Any such gifts or grants donated to the Board and accepted on behalf of the School District must be by official action and resolution passed by Board majority. The Board would prefer the gift, donation or grant to be a general offer rather than a specific one. Consequently, the Board would suggest that the donor/grantor work first with the school administrators in determining the nature of the gift, donation or grant prior to formal consideration for acceptance by the Board. However, the Board, in its discretion, may direct the Superintendent of Schools to apply such gift, donation or grant for the benefit of a specific school or school program. The Board is prohibited, in accordance with the New York State Constitution, from making gifts/charitable contributions with School District funds.
Gifts, donations and/or grants of money to the District shall be annually accounted for under the trust and agency account in the bank designated by the Board of Education.
All gifts, donations, grants and/or bequests shall become School District property. A letter of appreciation, signed by the President of the Board and the Superintendent, will be sent to a donor/grantor in recognition of his/her contribution to the School District. Letters will be sent in a timely manner and will acknowledge the possible tax deduction available to donors whose gifts qualify under IRS regulations.
The Board of Education recognizes that gift giving, especially during the holiday season, may be a common practice for many District employees. While the giving or exchanging of gifts may be acceptable among staff members, the Board strongly encourages District employees and students to show appreciation through written notes or greeting cards.
Additionally, all business contacts will be informed that gifts exceeding seventy-five dollars ($75) to District employees will be returned or donated to charity.
A tax collection plan giving dates of warrant and other pertinent data shall be prepared annually and submitted for review and consideration by the School Business Official to the Board of Education. Tax collection shall occur by mail or by direct payment to the place designated by the Board of Education.
Unless specifically exempted by law, real property used exclusively for residential purposes and owned by one (1) or more persons, each of whom is sixty-five (65) years of age or over, or real property owned by husband and wife or by siblings, one of whom is sixty-five (65) years of age or over, shall be exempt from taxation to the extent of percentum of the assessed valuation determined by the Board if the owners meet the criteria established annually by the Board.
The real property tax exemption of real property owned by husband and wife, when one of them is sixty-five (65) years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least sixty-two (62) years of age.
The District may permit a property tax exemption to an otherwise eligible senior citizen even if a child who attends a public school resides at that address. The Board must adopt a resolution allowing such an exemption following a public hearing on this specific issue.
Sale of School Property
No school property shall be sold without prior approval of the Board of Education. However, the responsibility for such sales may be delegated. The net proceeds from the sale of school property shall be deposited in the General Fund.
Disposal of District Personal Property Equipment
School District equipment that is obsolete, surplus, or unusable by the District shall be disposed of in such a manner that is advantageous to the District.
The Superintendent will be responsible for selling the equipment in such a way so as to maximize the net proceeds of sale which may include a bona fide public sale preceded by adequate public notice. If it is determined that reasonable attempts to dispose of the equipment have been made and such attempts have not produced an adequate return, the Superintendent or his/her designee may dispose of the equipment in any manner which he/she deems appropriate.
Textbooks may lose their value to the educational program because of changes in the curriculum or they contain outdated material and/or are in poor condition.
If textbooks are no longer useful or usable, the procedures for disposal shall adhere to the following order of preference:
a) Sale of textbooks. If reasonable attempts to dispose of surplus textbooks fail to produce monetary return to the School District; then
b) Donation to charitable organizations; or
c) Disposal as trash.
In accordance with New York State Education Law and the Commissioner’s Regulations, the Board of Education directs that the Treasurer of the Board of Education, the tax collector and the internal auditor be bonded prior to assuming their duties. Such bonds shall be in the amounts as determined and approved by the Board of Education.
Other school personnel and members of the Board of Education authorized or required to handle School District revenues may be covered by a blanket undertaking provided by the District in such amounts as approved by the Board of Education based upon the recommendations of the Superintendent or his/her designee.
The Board of Education authorizes the Purchasing Agent to expend school funds as appropriated by approved operational and capital budgets, and by the adoption of special resolutions. He/she will make expenditures in accordance with applicable law and in a manner that will achieve the maximum benefit from each dollar expended.
All claims shall be properly confirmed, verified and approved before payment with the exception of ones allowed under statutory law which are making payments for public utility services (including electric, gas, water, sewer and telephone services), postage and freight, and express charges prior to claims audit.
Complete records of all expenditures shall be maintained for future analysis and reporting within the time frame required by the Records Disposition Law or regulation.
The School District may borrow money only by means of serial bonds, bond anticipation notes, capital notes, tax anticipation notes, revenue anticipation notes and budget notes.
The transfer of funds between and within functional unit appropriations of the General Fund is commonly 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 between account codes (function, object, and location), so long as the transfer for any one item does not exceed $15,000, excluding payroll and funds other than the General Fund. Any transfers in excess of $15,000 require Board of Education approval. The Superintendent will report any transfers to the Board as an informational item at its next meeting.
The Board of Education authorizes the signature of the Treasurer and Business Administrator on all district checks. The Board also authorizes the signatures of the Superintendent of Schools.
The Board authorizes the Superintendent, Business Administrator and President of the Board of Education to sign such contracts, documents, papers, agreements, writings and other instruments in writing as are authorized by the Board or required by law to be executed.
In the absence or inability of the President of the Board to sign any of the above documents, the Vice President of the Board is authorized to sign in his/her place.
The Board authorizes the use of an electronic signature disk to process school district checks with required signature. The Treasurer has the responsibility of preventing unauthorized use of the disk.
The District’s purchasing activities will be part of the responsibilities of the Business Office, under the general supervision of the Purchasing Agent designated by the Board of Education. The purchasing process should enhance school operations and educational programs through the procurement of goods and services deemed necessary to meet District needs.
Competitive Bids and Quotations
Except as otherwise provided by law, all contracts for public work involving an expenditure of more than $35,000 and all purchase contracts involving an expenditure of more than $20,000 will be awarded by the District to the lowest responsible bidder furnishing the required security after advertisement for sealed bids. However, the District may, in its discretion, award purchase contracts on the basis of “best value” to a responsive and responsible bidder or offerer, provided the Board has authorized this action by rule, regulation, or resolution adopted at a public meeting.
Upon the adoption of a standardization resolution by a vote of at least 3/5 of all Board members, purchase contracts for a particular type or kind of equipment, materials, or supplies of more than $20,000 may be awarded by the Board to the lowest responsible bidder or offerer furnishing the required security after advertisement for sealed bids in the manner provided in law. This resolution must state that, for reasons of efficiency or economy, there is a need for standardization and must contain a full explanation of those reasons. Upon the adoption of a valid standardization resolution, the District may provide in its specifications for a particular make or brand to the exclusion of others.
Effective January 27, 2012, General Municipal Law (GML) Section 103 was amended to permit a school district or BOCES to award purchase contracts in excess of twenty thousand dollars ($20,000) on the basis of “best value”, rather than on the basis of the lowest responsible bid. The Board of Education must adopt a resolution at a public meeting authorizing the award of bids based on “best value.” The Board of Education may also approve “best value” bid award recommendations on an individual bid basis at a scheduled public meeting. A best value award is one that optimizes quality, cost and efficiency, typically applies to complex services and technology contracts and is quantifiable whenever possible.
“Piggybacking” Law – Exception to Competitive Bidding
The District may, in its discretion, purchase certain goods and services (apparatus, materials, equipment, and supplies) at costs beyond the above-referenced thresholds through the use of contracts let by the United States or any agency thereof, any state, and any county, political subdivision, or district of any state.
This method of procurement is permitted on contracts issued by other governmental entities, provided that the original contract:
a) Has been let by the United States or any agency thereof, any state (including New York State) or any other political subdivision or district;
b) Was made available for use by other governmental entities and agreeable with the contract holder; and
c) Was let in a manner that constitutes competitive bidding consistent with New York State law, or was awarded on the basis of best value, and is not in conflict with other New York State laws.
Geographic Preference in Procuring Local Agricultural Products
Schools participating in Child Nutrition Programs such as the National School Lunch Program, School Breakfast Program and/or Special Milk Program are encouraged to purchase unprocessed locally grown and locally raised agricultural products. A School District may apply an optional geographic preference in the procurement of such products by defining the local area where this option will be applied. The intent of this preference is to supply wholesome unprocessed agricultural products that are fresh and delivered close to the source.
A geographic preference established for a specific area adds additional points or credits to bids received in response to a solicitation, but does not provide a set-aside for bidders located in a specific area, nor does it preclude a bidder from outside a specified geographic area from competing for and possibly being awarded a specific contract.
Computer Software Purchases
Software programs designated for use by students in conjunction with computers of the District shall meet the following criteria:
a) A computer program which a student is required to use as a learning aid in a particular class; and
b) Any content-based instructional materials in an electronic format that are aligned with State Standards which are accessed or delivered through the internet and based on a subscription model. Such electronic format materials may include a variety of media assets and learning tools including video, audio, images, teacher guides, and student access capabilities as such terms are defined in Commissioner’s Regulations.
Environmentally Sensitive Cleaning and Maintenance Products
In accordance with Commissioner’s Regulations, State Finance Law and Education Law, effective with the 2006-2007 school year, the District shall follow guidelines, specifications and sample lists when purchasing cleaning and maintenance products for use in its facilities. Such facilities include any building or facility used for instructional purposes and the surrounding grounds or other sites used for playgrounds, athletics or other instruction.
Environmentally sensitive cleaning and maintenance products are those which minimize adverse impacts on health and the environment. Such products reduce as much as possible exposures of children and school staff to potentially harmful chemicals and substances used in the cleaning and maintenance of school facilities. The District shall identify and procure environmentally sensitive cleaning and maintenance products which are available in the form, function and utility generally used. Coordinated procurement of such products as specified by the Office of General Services (OGS) may be done through central state purchasing contracts to ensure that the District can procure these products on a competitive basis.
The District shall notify their personnel of the availability of such guidelines, specifications and sample product lists.
*Apparel and Sports Equipment Purchases
Competitive Bidding Purchases
The Board of Education will only accept bids from “responsible bidders.” A determination that a bidder on a contract for the purchase of apparel or sports equipment, is not a “responsible bidder” shall be based upon either or both of the following considerations:
a) The labor standards applicable to the manufacture of the apparel or sports equipment including, but not limited to, employee compensation, working conditions, employee rights to form unions, and the use of child labor; or
b) The bidder’s failure to provide information sufficient for the Board of Education to determine the labor standards applicable to the manufacture of the apparel or sports equipment.
Non-Competitive Bidding Purchases
For any organization affiliated with the district, it is recommended that they execute due diligence in bids by following labor standards when purchasing apparel or merchandise to be utilized within the District. The Board’s internal policies and procedures governing procurement of apparel or sports equipment, where such procurement is not required to be made pursuant to competitive bidding requirements, shall prohibit the purchase of apparel or sports equipment, from any vendor based upon either or both of the following considerations:
a) The labor standards applicable to the manufacture of the apparel or sports equipment including, but not limited to, employee compensation, working conditions, employee rights to form unions, and the use of child labor; or
b) The bidder’s failure to provide information sufficient for the Board of Education to determine the labor standards applicable to the manufacture of the apparel or sports equipment.
Comments concerning the District’s bidding and purchasing policies and procedures will be solicited from those District employees involved in the procurement process from time to time.
The Board will annually review its bidding and purchasing policies and procedures. The School Business Official will be responsible for conducting an annual review of such policies and for an evaluation of the internal control structure established to ensure compliance with the procurement policy.
General Municipal Law Articles 5-A and 18
State Finance Law §§ 162, 163, and 163-b
NOTE: Refer also to Policies #5411 — Procurement of Goods and Services
#5412 — Alternative Formats for Instructional Materials
Review – Mar. 26, 2019
2nd Review – May 7, 2019
Adoption – June 11, 2019
Except as otherwise provided by law, all contracts for public work involving an expenditure of more than thirty-five thousand dollars ($35,000) and all purchase contracts involving an expenditure of more than twenty thousand dollars ($20,000) shall be awarded by the District to the lowest responsible bidder furnishing the required security after advertisement for sealed bids. However, the District may, in its discretion, award purchase contracts on the basis of “best value” to a responsive and responsible bidder or offerer, provided the Board of Education has authorized such action by rule, regulation or resolution adopted at a public meeting.
No bid or offer shall be accepted that does not conform to specifications furnished unless such specifications are waived by Board action. The District may, in its discretion, reject all bids or offers and re-advertise for new bids or offers in a manner consistent with New York State law.
All contracts requiring public advertising and competitive bidding or offering will be awarded by resolution of the Board.
Except as authorized by law, no Board member or employee of the School District shall have an interest in any contract entered into by the School District.
Upon the adoption of a standardization resolution by a vote of at least three-fifths (3/5) of all Board members, purchase contracts for a particular type or kind of equipment, materials or supplies of more than twenty thousand dollars ($20,000) may be awarded by the Board to the lowest responsible bidder or offerer furnishing the required security after advertisement for sealed bids in the manner provided in law. Such resolution must state that, for reasons of efficiency or economy, there is a need for standardization and must contain a full explanation of those reasons. Upon the adoption of a valid standardization resolution, the District may provide in its specifications for a particular make or brand to the exclusion of others.
“Piggybacking” Exception to Competitive Bidding
The District may, in its discretion, purchase certain goods and services (apparatus, materials, equipment and supplies) at costs beyond the above-referenced thresholds through the use of contracts let by the United States or any agency thereof, any state, and any county, political subdivision or district of any state.
This method of procurement is permitted on contracts issued by other governmental entities, provided that the original contract:
a) Has been let by the United States or any agency thereof, any state (including New York State) or any other political subdivision or district therein;
b) Was made available for use by other governmental entities and agreeable with the contract holder; and
c) Was let in a manner that constitutes competitive bidding consistent with New York State law, or was awarded on the basis of best value, and is not in conflict with other New York State laws.
Comments concerning the District’s bidding and purchasing policies and procedures will be solicited from those District employees involved in the procurement process from time to time.
The Board of Education will annually review its bidding and purchasing policies and procedures. The School Business Official will be responsible for conducting an annual review of such policies and for an evaluation of the internal control structure established to ensure compliance with the procurement policy.
The following sets forth the procedures for the procurement of goods and services by the Duanesburg School District.
Purchase Contract: a contract involving the acquisition of commodities, materials, supplies or equipment.
Public Work Contract: a contract involving services, labor or construction.
II. General Municipal 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. 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.
III. Competitive Bidding Required
A. Method of Determining Whether Procurement is Subject to Competitive Bidding
1. The District will first determine if the proposed procurement is a purchase contract or a contract for public work.
2. If the procurement is either a purchase contract or a contract for public work, the District will then determine whether the amount of the procurement is above the applicable monetary threshold as set forth above.
3. The District will also determine whether any exceptions to the competitive bidding requirements (as set forth below) exist.
4. The District may award purchase contracts on the basis of “best value” as defined in State Finance Law 163.
B. Contract Combined Professional Services and Purchase
In the event that a contract combines the provision of professional services and a purchase, the District, in determining the appropriate monetary threshold criteria to apply to the contract, will determine whether the professional service or the purchase is the predominant part of the transaction.
C. Opening and Recording Bids: Awarding Contracts
The purchasing agent, or designee, with a second person to verify, will be authorized to open and record bids. Contracts will be awarded to the lowest responsible bidder (as recommended by the purchasing agent), who has furnished the required security after responding to an advertisement for sealed bids.
D. Documentation of Competitive Bids
The District will maintain proper written documentation which will set forth the method in which it determined whether the procurement is a purchase or a public work contract. Proper written documentation will also be required when a contract is not awarded to the vendor submitting the lowest quote, setting forth the reasons therefore. A quote which exceeds the bid limit will be awarded only when such award is in the best interests of the District and otherwise furthers the purposes of Section 104b of the General Municipal Law. The district will provide justification and documentation of any such contract awarded.
E. Leases of Personal Property
In addition to the above-mentioned competitive bidding requirements, Section 1725 of the Education Law requires that the District will be subject to competitive bidding requirements for purchase contracts when it enters into a lease of personal property.
Documentation: The District will maintain written documentation such as quotes, cost-benefit analysis of leasing versus purchasing, etc.
Any legal issues regarding the applicability of competitive bidding requirements will be presented to the School Attorney for review.
IV. Exceptions to Competitive Bidding Requirements
The District will not be subject to competitive bidding requirements when the Board, in its discretion, determines that one of the following situations exists:
1. Emergency situations where:
a. The situation arises out of an accident or unforeseen occurrence or condition;
b. A District building, property, or the life, health or safety of an individual on District property is affected; or
c. The situation requires immediate action which cannot await competitive bidding. However, when the Board passes a resolution that an emergency situation exists, the district will make purchases at the lowest possible costs, seeking competition by informal solicitation of quotes or otherwise, to the extent practicable under the circumstances.
Documentation: The District will maintain records of verbal (or written) quotes.
V. Quotes 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. Alternative proposals or quotations will be secured by requests for proposals, written or verbal quotations or any other appropriate method of procurement, as set forth below.
A. Methods of Documentation
1. Verbal Quotations: the telephone log or other record will set forth, at a minimum, the date, item or service desired, price quoted, name of vendor, name of vendor’s representative;
2. Written Quotations: vendors will provide, at a minimum, the date, description of the item or details of service to be provided, price quoted, name of contact. For example, with regard to insurance, the District will maintain documentation that will include bid advertisements, specifications and the awarding resolution. Alternatively, written or verbal quotation forms will serve as documentation if formal bidding is not required. “Requests for Proposals” (RFPs), documented in the same manner as described herein, may also be used;
3. Requests for Proposals: the District will contact a number of professionals (engineers, architects and accounts) and request that they submit written proposals. The RFPs may include negotiations on a fair and equal basis. The RFPs and evaluation of such proposals will consider price plus other factors such as:
a. The special knowledge or expertise of the professional or consultant service;
b. The quality of the service to be provided;
c. The staffing of the service; and
d. The suitability for the District’s needs.
The District may first locate prospective qualified firms by:
a. Advertising in trade journals;
b. Checking listings of professionals; or
c. Making inquiries of other districts or other appropriate sources.
The District will then prepare a well-planned RFP which will contain critical details of the engagement, including the methods which it will use in selecting the service.
B. Purchases/Public Work: Methods of Competition to be Used for Non-Bid Procurements, Documentation to be Maintained.
The District will require the following methods of competition be used and sources of documentation maintained when soliciting non-bid procurements in the most cost-effective manner possible:
1. Purchase Contracts up to $20,000
Under $2,500; One verbal quote
$2,500 – $5,000; Two written quotes
$5,000 – $19,999; Three written quotes
2. Public Work Contracts up to $35,000
Under $2,500; One verbal quote
$2,500 – $5,000; Two written quotes
$5,000 – $34,999; Three written quotes
3. Emergencies: Verbal quotes
Documentation will include notations of verbal quotes.
4. Leases of Personal Property: Written quotes
Documentation will include written quotes, cost-benefit analysis of leasing versus purchasing, etc. The District will note that the contract is a true lease and not an installment purchase contract.
VI. Quotes Not Required When Competitive Bidding Not Required
The District will not be required to secure alternative proposals or quotations for those procurements:
1. Under a County contract;
2. Under a State contract;
3. Of articles manufactured in State correctional institutions; or
4. From agencies for the blind and severely disabled.
In addition, the District will not be required to secure such alternative proposals or quotations for:
1. Emergencies where time is a crucial factor;
2. Procurements for which there is no possibility of competition (sole source items);
3. Procurements of professional services, which, because of the confidential nature of the services, do not lend themselves to procurement through solicitation; or
4. Very small procurements when solicitations of competition would not be cost-effective.
1st Reading – Oct. 23, 2012
2nd Reading – Nov. 13, 2012
Resolution – Dec. 11, 2012
Review – Mar. 26, 2019
Adopt – June 11, 2019
The District’s purchasing activities will be part of the responsibilities of the Business Office, under the general supervision of the Purchasing Agent designated by the Board of Education. The Purchasing Agent is authorized to enter into cooperative bidding and cooperative purchasing arrangements to meet the various needs of the District. No contracts for goods and services shall be made by individuals or organizations in the school that involve expenditures without first securing approval for such contract from the Purchasing Agent.
Except as authorized by law, no Board member or employee of the School District shall have an interest in any contract entered into by the School District.
The Board of Education recognizes its responsibility to ensure the development of procedures for the procurement of goods and services not required by law to be made pursuant to competitive bidding requirements. These goods and services will be procured in a manner so as to:
a) Assure the prudent and economical use of public moneys in the best interest of the taxpayer;
b) Facilitate the acquisition of goods and services of maximum quality at the lowest possible cost under the circumstances; and
c) Guard against favoritism, improvidence, extravagance, fraud and corruption.
These procedures shall contain, at a minimum, provisions which:
a) Prescribe a process for determining whether a procurement of goods and services is subject to competitive bidding and if it is not, documenting the basis for such determination;
b) With certain exceptions, provide that alternative proposals or quotations for goods and services shall be secured by use of written request for proposals, written quotations, verbal quotations or any other method of procurement which furthers the purposes of General Municipal Law Section 104-b;
c) Set forth when each method of procurement will be utilized;
d) Require adequate documentation of actions taken with each method of procurement;
e) Require justification and documentation of any contract awarded to other than the lowest responsible dollar offer, stating the reasons;
f) Set forth any circumstances when, or the types of procurement for which, the solicitation of alternative proposals or quotations will not be in the best interest of the District; and
g) Identify the individual or individuals responsible for purchasing and their respective titles. Such information shall be updated biennially.
Any unintentional failure to fully comply with these provisions shall not be grounds to void action taken or give rise to a cause of action against the District or any District employee.
The District will develop administrative regulations to establish procedures for the procurement of goods and services.
School districts must have internal controls in place to ensure that:
a) The goals and objectives of the District are accomplished;
b) Laws, regulations, policies, and good business practices are complied with;
c) Audit recommendations are considered;
d) Operations are efficient and effective;
e) Assets are safeguarded; and
f) Accurate, timely and reliable data are maintained.
The Duanesburg Central School District’s governance and control environment will include the following:
a) The District’s code of ethics addresses conflict of interest transactions with Board members and employees. Transactions that are less-than-arm’s length are prohibited. Less-than-arm’s length is a relationship between the District and employees or vendors who are related to District officials or Board members.
b) The Board requires corrective action for issues reported in the Certified Public Accountant’s (CPA’s) management letter, audit reports, the Single Audit, and consultant reports.
c) The Board has established the required policies and procedures concerning District operations.
d) The Board routinely receives and discusses the necessary fiscal reports including the:
1. Treasurer’s cash reports,
2. Budget status reports,
3. Revenue status reports,
4. Monthly extra-classroom activity fund reports, and
5. Fund balance projections (usually starting in January).
e) The District has a long-term (three to five years) financial plan for both capital projects and operating expenses.
f) The District requires attendance at training programs for Board members, business officials, treasurers, claims auditors, and others to ensure they understand their duties and responsibilities and the data provided to them.
g) The Board has an audit committee to assist in carrying out its fiscal oversight responsibilities.
h) The District’s information systems are economical, efficient, current, and up-to-date.
i) All computer files are secured with passwords or other controls, backed up on a regular basis, and stored at an off-site or in a secure fireproof location.
j) The District periodically verifies that its controls are working efficiently.
k) The District requires all staff to take leave time during which time another staff member performs the duties of the staff on leave. Staff may also schedule transactions and other responsibilities to occur electronically before taking a leave.
Periodically, the District receives audit reports from the External (Independent) Auditor and/or the Office of the New York State Comptroller. The Board will review all audit recommendations in consultation with the Audit Committee, and respond appropriately. Independent and Comptroller audit reports and the accompanying management letters will be made available for public inspection. Notice of the availability of independent and Comptroller audit reports will be published in the District’s official newspaper or one having general circulation in the District. If there is no newspaper, notice must be placed in ten (10) public places within the District. Additionally, final audit reports from the Office of the NYS Comptroller should be posted on the District website, if one is available, for a period of five (5) years.
Accounting and reporting procedures shall be developed to facilitate analysis and evaluation of the District’s financial status and fixed assets. The District will use the Uniform System of Accounts for School Districts.
Books and records of the District shall be maintained in accordance with statutory requirements.
Provision shall be made for the adequate storage, security, and disposition of all financial and inventory records.
The Board has entered into a written agreement with designated banks and trust companies for online banking and electronic or wire transfers, which includes the implementation of a security procedure for all transactions. As referenced in related policies, online transactions must be authorized by the District’s Business Official. The District Treasurer, with a separate established user name and password, will have the authority to process online banking transactions. The Business Office Clerk or Deputy Treasurer, with a separate established user name and password, will be responsible for online banking transactions in the event the District Treasurer is not available, or as a job responsibility delegated to him/her by the District Treasurer. A monthly report of all online banking activity will be reviewed by staff independent of the online banking process and reconciled with the bank statement. Online banking will only take place on secure District computers located inside the Treasurer’s or Business Office.
Electronic Transactions and Wire Transfers
Procedures will be implemented specifying who is authorized to initiate, approve, transmit, record, review and reconcile electronic transactions. At least two individuals will be involved in each transaction. Authorization and transmitting functions will be segregated and, whenever possible, the recording function will be delegated to a third individual.
The District will enter into written wire transfer security agreements for District bank accounts which will include established procedures for authenticating wire transfer orders.
All wire transfers must be authorized by the District Treasurer or his/her designee. Dual approval controls will be established for non-routine wire transfer orders.
The Internal Auditor will periodically confirm that wire transfers have appropriate signatures, verification and authorization of proper personnel.
The Board of Education recognizes that the maintenance of a fund balance is essential to the financial integrity of the District insofar as it helps mitigate current and future risks and assists in ensuring stable tax rates. Consistent with this understanding, the Board adopts the following standards and practices.
Classification of Funds
The District will ensure that funds are classified consistent with Governmental Accounting Standards Board (GASB) Statement Number 54, Fund Balance Reporting and Governmental Fund Type Definitions. Consequently, fund balance amounts will be categorized as non-spendable, restricted, committed, assigned, or unassigned.
Unassigned Fund Balance
Minimum Unassigned Fund Balance
In order to maintain financial stability and protect against cash flow shortfalls, the Board of Education will strive to maintain an unassigned fund balance target of 4% of the current year’s budgeted expenses. In the event such balance falls below the 4% floor, the District will seek to replenish deficiencies through reducing expenses and/or increasing revenue. Maximum Unassigned Fund Balance
In order to support normal operating costs and provide fiscal stability for the District, the Board of Education will also strive to ensure that the unassigned fund balance does not exceed 4% of the current year’s budgeted expenditures. If it is anticipated that such balance will exceed the 4% ceiling, the Board of Education will evaluate current commitments and assignments in order to determine the final distribution of fund balance in any fiscal year. The District will ensure unexpended surplus funds are used to reduce taxpayer liability in conformance with Real Property Tax Law Section 1318.
Fund Balance and Budget Development
The District’s ability to maintain its unassigned fund balance within the limits articulated above is contingent upon the development of a reasonable budget. Consequently, the District will develop and adopt budgets that, to the extent possible, reflect the anticipated revenues and expenditures.
Likewise, the District will ensure that appropriate reserve funds are established and utilized, consistent with applicable law and District policy, to ensure the fund balance is sufficient to meet District needs.
The District will adhere to the reporting requirements of Article 3 of the General Municipal Law of the State of New York, and the practices set forth in GASB Statement Number 54.
An extraclassroom activity fund shall be established for activities conducted by students whose financial support is raised other than by taxation or through charges of the Board of Education.
All extraclassroom activities shall be approved by the Board of Education. The Building Principal shall maintain an up to date register of all extraclassroom activities that are approved or discontinued. Each extraclassroom activity shall have a faculty advisor appointed by the Building Principal. A Central Treasurer and a Faculty Advisor shall oversee all financial aspects of extraclassroom activities. The annual District audit will include all extraclassroom activity funds.
All extraclassroom activity funds shall be handled in accordance with the financial procedures illustrated by Finance Pamphlet No. 2, the Safeguarding, Accounting and Auditing of Extraclassroom Activity Funds, 2008, published by the New York State Education Department. All commitments and contracts shall be the sole responsibility of the extraclassroom activity club giving rise to the transaction, regardless of a change in advisors, membership or officers.
Proper books will be kept and all moneys deposited in appropriate accounts as set up by the Board of Education. These accounts shall be subject to audit. All transactions involving extraclassroom funds shall be on a cash basis and no accounts shall remain unpaid at the end of the school year. Funds shall be invested in accordance with the Board of Education’s Fiscal Management Policy on the “Investment of District Funds”.
The extraclassroom activities of the District are not included in the exemption granted to the School District from New York State sales tax. Without exception, clubs and activities are prohibited from using the school’s tax exemption. The Central Treasurer shall be responsible for filing the periodic sales tax returns for the extraclassroom activity funds.
Prior to graduation, the senior class and their advisors shall meet with the Central Treasurer to discuss the dissolution of any remaining funds in their treasury. Funds of discontinued extraclassroom activities, those inactive for one (1) year and any remaining senior class money shall revert to the student council and shall be expended in accordance with the organization’s constitution.
The Building Principals, with approval of the Superintendent of Schools, shall set up procedures for receipt and payment from the extraclassroom activity fund in their respective schools.
Petty Cash Funds
A petty cash fund of not more than one hundred dollars ($100) shall be maintained in the District Office. Payments from petty cash funds may be made for materials, supplies and services only when payment is required upon delivery. At the time of reimbursement, an itemized statement of expenditures, together with substantiating receipts, shall be submitted. Such accounts shall be authorized by Board resolution at their annual meeting.
Appropriate regulations shall be developed for implementation of this policy.
Cash in School Buildings
Not more than two hundred fifty dollars ($250), whether District or extra classroom funds, shall be held in the vault in the main office of each District school building. Under no circumstances shall cash be left in classroom areas or desks. The District will not be responsible for funds left unprotected.
All funds, whether District or extra classroom funds, shall be deposited prior to close of school each week. Only authorized personnel designated by the building administrator shall be allowed in the main office vault.
A Local Educational Agency (LEA) may receive its full allocation of Title I funds if the combined fiscal effort per student or the aggregate expenditures of state and local funds with respect to the provision of free public education in the (LEA) for the preceding fiscal year was not less than ninety percent (90%) of the combined fiscal effort per student or the aggregate expenditures for the second preceding fiscal year.
In determining an LEA’s compliance with the maintenance of effort requirement, the State Educational Agency (SEA) shall consider the LEA’s expenditures from state and local funds for free public education. These include expenditures for administration, instruction, attendance, health services, student transportation services, plant operation and maintenance, fixed charges, and net expenditures to cover deficits for food services and student body activities.
The SEA shall not consider the following expenditures in determining an LEA’s compliance with the maintenance of effort requirements:
a) Any expenditures for community services, capital outlay, and debt service;
b) Any expenditures made from funds provided by the federal government for which the LEA is required to account to the federal government directly or through the SEA.
The Board of Education assigns the School Business Official the responsibility of reviewing, as part of the budgeting process, combined fiscal effort so that expenditures of state and local funds with respect to the provision of free public education per student and in the aggregate for any fiscal year are not budgeted at less than ninety percent (90%) of the combined fiscal effort per student or the aggregate of expenditures for the preceding fiscal year.
The Board of Education prohibits the use of any federal funds for partisan political purposes or expenditures of any kind by any person or organization involved in the administration of federally-assisted programs.
This policy refers generally, but is not limited to, lobbying activities, publications, or other materials intended for influencing legislation or other partisan political activities.
In recognition of this stricture, the Board of Education assigns the Purchasing Agent the responsibility of monitoring expenditures of federal funds so that said funds are not used for partisan political purposes by any person or organization involved in the administration of any federally-assisted programs.
Duanesburg Central School District, Schenectady County, New York (the “School District”) issues tax-exempt governmental bonds pursuant to the New York State Local Finance Law. As an issuer of tax-exempt governmental bonds, the School District is required by the terms of Sections 103 and 141-150 of the Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury Regulations promulgated under the Code (the “Treasury Regulations”), to take certain actions subsequent to the issuance of such bonds to ensure the continuing tax-exempt status of such bonds. In addition, Section 6001 of the Code and Section 1.6001-1(a) of the Treasury Regulations impose record retention requirements on the School District with respect to its tax-exempt governmental bonds. This Post-Issuance Compliance Procedure and Policy for Tax-Exempt Governmental Bonds (this “Policy”) has been developed to ensure that the School District complies with its post-issuance obligations under applicable provisions of the Code and the Treasury Regulations.
1. Responsible Persons. The President of the Board of Education shall be the person primarily responsible for ensuring that the School District successfully carries out its post-issuance obligations under applicable provisions of the Code and the Treasury Regulations. The President of the Board of Education shall be assisted by other School District staff and officials when appropriate. The President of the Board of Education shall also be assisted in carrying out its post-issuance obligations by the following firms:
(a) Bond Counsel (the law firm primarily responsible for providing bond counsel services to the School District).
(b) Financial Advisor (the firm primarily responsible for providing financial advisory services to the School District).
(c) Paying Agent (the person, firm or School District official primarily responsible for providing paying agent services to the School District).
(d) Rebate Analyst (the firm primarily responsible for providing rebate analyst services to the School District).
The President of the Board of Education shall be responsible for assigning post-issuance compliance responsibilities to other staff of the School District, Bond Counsel, the Financial Advisor, the Paying Agent and the Rebate Analyst. The President of the Board of Education shall utilize such other professional service organizations as are necessary to ensure compliance with the post-issuance obligations of the School District. The President of the Board of Education shall provide training and educational resources to School District staff who are responsible for ensuring compliance with any portion of the post-issuance requirements of this Policy.
2. Post-Issuance Compliance Actions. The President of the Board of Education shall take the following post-issuance compliance actions or shall verify that the following post-issuance compliance actions have been taken on behalf of the School District with respect to each issue of tax-exempt governmental bonds:
(a) The President of the Board of Education shall prepare a transcript of principal documents (this action will be the primary responsibility of Bond Counsel).
(b) The President of the Board of Education shall file with the Internal Revenue Service (the “IRS”), within the time limit imposed by Section 149(e) of the Code and applicable Treasury Regulations, Form 8038-G, Information Return for Tax-Exempt Governmental Obligations, or Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales (this action will be the primary responsibility of Bond Counsel).
(c) The President of the Board of Education shall prepare an “allocation memorandum” for each issue of tax-exempt governmental bonds in accordance with Section 1.148-6(d)(1) of the Treasury Regulations which accounts for the allocation of the proceeds of such bonds to expenditures not later than the earlier of:
(i) eighteen (18) months after the later of (A) the date the expenditure is paid, or (B) the date the project that is financed by such bond issue is placed in service; or
(ii) the date sixty (60) days after the earlier of (A) the fifth anniversary of the issue date of such bond issue, or (B) the date sixty (60) days after the retirement of such bond issue.
Preparation of the allocation memorandum will be the primary responsibility of the President of the Board of Education (in consultation with the Financial Advisor and Bond Counsel).
(d) The President of the Board of Education, in consultation with Bond Counsel, shall identify proceeds of tax-exempt governmental bonds which must be yield-restricted and shall monitor the investments of any yield-restricted funds to ensure that the yield on such investments does not exceed the yield to which such investments are restricted.
(e) The President of the Board of Education, in consultation with Bond Counsel, shall determine whether the School District is subject to the rebate requirements of Section 148(f) of the Code with respect to each issue of tax-exempt governmental bonds. The President of the Board of Education, in consultation with Bond Counsel, shall determine with respect to each issue of tax-exempt governmental bonds whether the School District is eligible for any of the temporary periods for unrestricted investments and whether the School District is eligible for any of the spending exceptions to the rebate requirements. Prior to the fifth anniversary of the date of issuance of each issue of tax-exempt governmental bonds, the President of the Board of Education shall consult with the Rebate Analyst to arrange for calculations of the rebate requirements with respect to such bond issue. If a rebate payment is required to be paid by the School District, the President of the Board of Education shall prepare or cause to be prepared Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, and submit such Form 8038-T to the IRS with the required rebate payment. If the School District is authorized to recover a rebate payment previously paid, the President of the Board of Education shall prepare or cause to be prepared Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions, with respect to such rebate recovery and submit such Form 8038-R to the IRS.
3. Procedures for Monitoring, Verification and Inspections. The President of the Board of Education shall institute such procedures as the President of the Board of Education shall deem necessary and appropriate to monitor the use of the proceeds of tax-exempt governmental bonds, to verify that certain post-issuance compliance actions have been taken by the School District and to provide for the inspection of the facilities financed with the proceeds of such bonds. At a minimum, the President of the Board of Education shall establish the following procedures:
(a) The President of the Board of Education shall monitor the use of the proceeds of tax-exempt governmental bonds to (i) ensure compliance with the expenditure and investment requirements under the temporary period provisions set forth in Section 1.148-2(e) of the Treasury Regulations; (ii) ensure compliance with the safe harbor restrictions on the acquisition of investments set forth in Section 1.148-5(d) of the Treasury Regulations; (iii) ensure that the investments of any yield-restricted funds do not exceed the yield to which such investments are restricted; and (iv) determine whether there has been compliance with the spend-down requirements under the spending exceptions to the rebate requirements set forth in Section 1.148-7 of the Treasury Regulations.
(b) The President of the Board of Education shall monitor the use of all bond-financed facilities in order to (i) determine whether private business uses of such bond-financed facilities have exceeded the de minimus limits set forth in Section 141(b) of the Code as a result of leases and subleases, licenses, management contracts, research contracts, naming rights agreements or other arrangements which provide special legal entitlements to nongovernmental persons; and (ii) determine whether private security or payments that exceed the de minimus limits set forth in Section 141(b) of the Code have been provided by nongovernmental persons with respect to such bond-financed facilities. The President of the Board of Education shall provide training and educational resources to any School District staff who have the primary responsibility for the operation, maintenance or inspection of bond-financed facilities and as to the limitations on the private security or payments with respect to bond-financed facilities.
(c) The President of the Board of Education shall undertake the following with respect to each outstanding issue of tax-exempt governmental bonds: (i) an annual review of the books and records maintained by the School District with respect to such bonds; and (ii) an annual physical inspection of the facilities financed with the proceeds of such bonds, conducted by the President of the Board of Education with the assistance of any School District staff who have the primary responsibility for the operation, maintenance or inspection of such bond-financed facilities.
4. Record Retention Requirements. The President of the Board of Education shall collect and retain the following records with respect to each issue of tax-exempt governmental bonds and with respect to the facilities financed with the proceeds of such bonds: (i) audited financial statements of the School District; (ii) appraisals, demand surveys or feasibility studies with respect to the facilities financed with the proceeds of such bonds; (iii) publications, brochures and newspaper articles related to the bond financing; (iv) Paying Agent or trustee statements; (v) records of all investments and the gains (or losses) from such investments; (vi) Paying Agent or trustee statements regarding investments and investment earnings; (vii) reimbursement resolutions and expenditures reimbursed with the proceeds of such bonds; (viii) allocations of proceeds to expenditures (including costs of issuance) and the dates and amounts of such expenditures (including requisitions, draw schedules, draw requests, invoices, bills and cancelled checks with respect to such expenditures); (ix) contracts entered into for the construction, renovation or purchase of bond-financed facilities; (x) an asset list or schedule of all bond-financed depreciable property and any depreciation schedules with respect to such assets or property; (xi) records of the purchases and sales of bond-financed facilities; (xii) private business uses of bond-financed facilities that arise subsequent to the date of issue through leases and subleases, licenses, management contracts, research contracts, naming rights agreements or other arrangements which provide special legal entitlements to nongovernmental persons and copies of any such agreements or instruments; (xiii) arbitrage rebate reports and records of rebate and yield reduction payments; (xiv) resolutions or other actions taken by the Board of Education of the School District with respect to such bonds subsequent to the date of issue of such bonds; (xv) formal elections authorized by the Code or the Treasury Regulations that are taken with respect to such bonds; (xvi) relevant correspondence, including letters, faxes or e-mails, relating to such bonds; (xvii) documents relating to guaranteed investment contracts or certificates of deposit, credit enhancement transactions and financial derivatives entered into subsequent to the date of issue of such bonds; (xviii) bidding of financial products for investment securities; (xix) copies of each Form 8038-T and Form 8038-R filed with the IRS and any other forms or documents filed with the IRS; (xx) the transcript of proceedings prepared with respect to such bonds, including but not limited to (A) official statements, private placement documents or other offering documents, (B) minutes and resolutions, orders, ordinances or other similar authorizations for the issuance of such bonds, and (C) certification of the issue price of such bonds; and (xxi) documents related to government grants associated with the construction, renovation or purchase of bond-financed facilities.
The records collected by the President of the Board of Education shall be stored in any format deemed appropriate by the President of the Board of Education and shall be retained for a period equal to the life of the tax-exempt governmental bonds with respect to which the records are collected (which shall include the life of any bonds issued to refund any portion of such tax-exempt governmental bonds or to refund any refunding bonds) plus three (3) years. The President of the Board of Education shall also collect and retain reports of any IRS examination of the School District or any of its bond financings.
5. Remedies. In consultation with Bond Counsel, the President of the Board of Education shall become acquainted with the remedial actions (including redemption or defeasance) under Section 1.141-12 of the Treasury Regulations to be utilized in the event that private use of bond-financed facilities exceeds the de minimus limits under Section 141(b)(1) of the Code. In consultation with Bond Counsel, the President of the Board of Education shall become acquainted with the Tax Exempt Bonds Voluntary Closing Agreement Program described in Notice 2008-31, 2008-11 I.R.B. 592, to be utilized as a means for an issuer to correct any post-issuance infractions of the Code and the Treasury Regulations with respect to outstanding tax-exempt governmental bonds.
6. Other Post-Issuance Actions. If, after consultation with Bond Counsel, the Financial Advisor, the Rebate Analyst, the School District Attorney or the Board of Education of the School District, the President of the Board of Education determines that any additional action not identified in this Policy must be taken by the President of the Board of Education to ensure the continuing tax-exempt status of any issue of tax-exempt governmental bonds, the President of the Board of Education shall take such action. If, after consultation with Bond Counsel, the Financial Advisor, the Rebate Analyst, the School District Attorney or the Board of Education of the School District, the President of the Board of Education determines that this Policy must be amended or supplemented to ensure the continuing tax-exempt status of any issue of tax-exempt governmental bonds, the President of the Board of Education shall recommend to the Board of Education of the School District that this Policy be so amended or supplemented.
7. Effective Date and Term. The effective date of this Policy is the date of approval by the Board of Education of the School District (February 28, 2012). This Policy shall remain in effect until superseded or terminated by action of the Board of Education of the School District.
The Board of Education insists on 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 for various purposes are financial transactions to be properly monitored and controlled.
The following are online banking activities the District engages in:
1. viewing bank account information
2. inter-fund transfers
3. the remittance of employee payroll tax withholdings & other deductions
4. the paying of the District’s debt obligations
5. the remittance of employee payroll direct deposits
6. transfer of district funds into investments
The Business Administrator, District Treasurer and Payroll Clerk, with a separate established user name and password, will have the rights and authority to process online banking transactions.
The District has established a Cash Management Procedure (5560-R) that outlines the specific duties and responsibilities.
The Treasurer will be responsible for the proper accounting of the transaction as well as the monthly reconciliation.
1) All checking and savings accounts will have ACH Debit and Credit blocks placed on them to prevent unauthorized ACH debit or credit transactions from posting to accounts. A “Transfer Account” will be the only account that will disburse funds electronically. An ACH debit block will be placed on this account with only pre-approved exceptions permitted to post (Internal Bank Transfers, FTPS, NYS Tax payments, Benetech TSA payments, and NYS Employee Retirement payments).
2) All wire transfers will be initiated by the District in person at the branch and will require a call back to an authorized District official regardless of the amount. Cautions will be placed on all accounts indicating that Wire Transfers are not allowed, other than from the “Transfer Account.”
3) Transfers between District accounts will be allowed using Online Banker for Business by either the Treasurer or Payroll Clerk. This provides the District with less risk due to input error as well as better efficiency in timing and verification. No services other than internal account transfers, balance inquiries, and account history inquiries will be allowed. The transfers are reflected online as soon as they occur and can be verified by the Business Administrator immediately and/or during routine viewing of account activity. If a transfer is deemed to be in error it may be cancelled prior to 4 p.m. on any business day.
4) The Payroll Clerk is authorized to make online internal account transfers in order to fund the electronic disbursement “Transfer Account” via Online Banker. This authority will be specific to payroll related activity such as FTPS, NYS Tax payments, Benetech TSA payments, and NYS Employee Retirement payments. All transfers will be verified by the Business Administrator.
5) The Treasurer is authorized to make online internal account transfers into the “Transfer Account” to cover debt service, interest payments, and principal payments. All transfers will be verified by the Business Administrator.
The Treasurer will authorize debt service interest payments via an ACH debit with Depository Trust Company (DTC). The payments will be allowed as an exception through the ACH Debit block filter and the dollar limiting parameters.
Bond principal payments will be made via a wire transfer request initiated in person by authorized District Officials at the branch and will require call back as noted in item number 2 above.
6) The Business Administrator will be allowed to make Bank Transfers if done “in person” using a withdrawal and deposit form or via fax. Transfer subsequently confirmed by the Treasurer. This person will also have permission to invest surplus funds within the same bank.
7) The District will apply for an insurance policy to try to minimize any potential losses due to computer fraud and funds transfer fraud in the event fraudulent transactions occur in the District accounts.
8) The District will only submit ACH direct deposit payroll files on a bi-weekly basis via the bank’s Direct Send service, which includes a file transmission confirmation process and daily file limit monitoring.
9) The District will implement a procedure where the Business Administrator reviews all account activity on a daily basis. In the event of an absence, one of the other two designated District employees in the office will check that account.
10) Positive Pay, a check fraud prevention service, will be used on the District’s General Fund & Payroll checking accounts.
11) One stand alone computer will be used for all on-line banking. The passwords will be changed every 90 days.
The School District shall comply with New York State and federal laws and regulations related to the School District’s participation as a provider of care, services or supplies under the Medicaid program.
The School District as a provider receiving or submitting Medicaid claims of at least $500,000 in any consecutive twelve-month period, has established and implemented a Medicaid Compliance Program designed to detect and prevent fraud, waste and abuse.
As required by the New York State Office of the Medicaid Inspector General (hereinafter referred to as the OMIG), the School District’s Medicaid Compliance Program is comprised of the following core elements:
1. Written policies and procedures that describe compliance expectations as embodied in a code of ethics applicable to all School District personnel, including Board members. Such compliance expectations or standards of conduct shall include provisions designed to: implement the operation of the Medicaid Compliance Programs; provide guidance to employees and others on dealing with potential compliance issues; identify how to communicate compliance issues to appropriate personnel; and describe how issues are investigated and resolved;
2. A designated employee who will be responsible for the day-to-day operation of the Medicaid Compliance Program. This employee’s job duties may be exclusively related to Medicaid compliance issues or may be combined with other duties, provided that the Medicaid compliance portions of the employee’s duties are satisfactorily fulfilled. The designated employee shall report directly to the School District Superintendent or the Superintendent’s designee and shall also periodically report directly to the Board of Education on the School District’s Medicaid Compliance Program activities;
3. Training and education of all affected School District employees and other persons associated with the School District’s Medicaid Compliance Program, including, but not limited to, members of the District’s Board of Education. Such training shall occur periodically and shall be made a part of any required training or orientation for new employees, Board members, volunteers and/or others on dealing with the School District’s Medicaid Compliance Program;
4. Communication lines and processes directed to the School District’s designated employee who will be responsible for the day-to-day operation of the Medicaid Compliance Program. Such communication lines and processes shall be accessible to all School District employees, Board members, volunteers and others associated with the School District’s Medicaid Compliance Program. The communication lines and processes are designed to allow employees to report compliance issues, including the anonymous and confidential good faith reporting of any practice or procedure related to Medicaid reimbursement of school or preschool supportive health services, that an employee believes is inappropriate;
5. Disciplinary procedures that encourage good faith and fair dealing in the School District’s Medicaid Compliance Program by all affected individuals. Such disciplinary procedures shall include procedures that articulate expectations for reporting and assisting with the resolution of compliance issues and also provide sanctions for the failure to report suspected problems and participating (either actively or passively) in non-compliant behavior;
6. A system for the routine identification of Medicaid compliance risk areas in the School District’s Medicaid Compliance Program. Self-evaluation of such risk areas may be accomplished by, but not necessarily limited to, internal audits and external audits, as appropriate;
7. A system for responding to, investigating, correcting and reporting compliance issues as they are raised, including the development of procedures and systems to reduce the potential for recurrence, identifying and reporting compliance issues to the OMIG and refunding overpayments; and
8. A policy of non-intimidation and non-retaliation against any person for the good faith participation in any aspect of the administration of the School District’s Medicaid Compliance Program including, but not limited to, the reporting of potential issues, assisting as a witness with any investigation, evaluation, audit, remedial actions or reporting to appropriate officials as provided in Sections 740 and 741 of the New York State Labor Law.
The objective of the Board of Education is to obtain the best possible insurance at the lowest possible cost, and the business administrator shall ensure that adequate coverage is being provided regarding fire, boiler, general liability, bus and student accident insurance.
The Board shall carry insurance to protect the District’s real and personal property against loss or damage. This property shall include school buildings, the contents of such buildings, school grounds and automobiles.
The Board shall purchase liability insurance to pay damages assessed against Board members and District employees acting in the discharge of their respective duties, within the scope of their employment and/or under the direction of the Board.
All insurance policies, along with an inventory of the contents of the building, should be kept in a fireproof depository or with the appropriate insurance agent for safekeeping and referral purposes. The Superintendent shall review the District’s insurance program annually and make recommendations to the Board if more suitable coverage is required.
The Superintendent or his/her designee shall be responsible for maintaining a continuous and accurate inventory of equipment owned by the District in accordance with “The Uniform System of Accounts for School Districts.”
All supplies and equipment purchased and received by the School District shall be checked, logged, and stored through an established procedure.
The School Business Official shall be responsible for accounting for general fixed assets according to the procedures outlined by the Uniform System of Accounts for School Districts and GASB Statement 34 Regulations.
These accounts will serve to:
a) Maintain a physical inventory of assets;
b) Establish accountability;
c) Determine replacement costs; and
d) Provide appropriate insurance coverage.
Fixed assets with a minimum value established by the Board that have a useful life of one (1) year or more and physical characteristics not appreciably affected by use or consumption shall be inventoried and recorded on an annual basis. Fixed assets shall include land, buildings, equipment and materials.
The Board shall establish a $500 dollar threshold as a basis for considering which fixed assets are to be depreciated. Such threshold shall ensure that at least 80 percent of the value of all assets is reported. However, it is recommended that such threshold shall not be greater than $1,000. A standardized depreciation method and averaging convention shall also be established for depreciation calculations.
Fixed assets acquired having a value equal to or greater than the established threshold are considered depreciable assets and shall be inventoried for the purposes of GASB 34 accounting practices and placed on a depreciation schedule according to its asset class and estimated useful life as stipulated by the NY State Comptroller’s Office or the IRS.
Assets shall be recorded at initial cost or, if not available, at estimated initial cost; gifts of fixed assets shall be recorded at estimated fair value at the time of the gift. A property record will be maintained for each asset and will contain, where possible, the following information:
a) Date of acquisition;
c) Cost or value;
e) Asset type;
f) Estimated useful life;
g) Replacement cost;
h) Current value;
i) Salvage value;
j) Date and method of disposition; and
k) Responsible official.
The School Business Official shall arrange for the annual inventory and appraisal of School District property, equipment and material. Any discrepancies between an inventory and the District’s property records on file should be traced and explained.
Operation and Maintenance
The Board, through the Superintendent and his/her staff, has the responsibility of protecting the District’s facilities through a systematic maintenance program. The program shall include periodic preventive maintenance activities, long-range maintenance schedules, and emergency repair procedures. The District will make reasonable attempts to ensure that all maintenance work will be carried out in the least intrusive manner.
Construction and Remodeling of School Facilities
The District will ensure all capital projects and maintenance comply with the requirements of the New York State Uniform Fire Prevention and Building Code, the Manual of Planning Standards, and the Commissioner’s regulations. Relevant documentation regarding all new buildings must be formally submitted to the State Education Department no matter the size or cost. The New York State Education Department Office of Facilities Planning has provided an Instruction Guide on their official website.
Plans and specifications for the erection, enlargement, repair, or remodeling of facilities of the District shall be submitted to the Commissioner consistent with applicable law.
Plans and specifications submitted to the Commissioner shall bear the signature and seal of an architect or engineer licensed to practice in the State of New York. The architect or engineer who sealed the plans and specifications shall also certify that the plans and specifications conform to the standards set forth in the State Uniform Fire Prevention and Building Code and the State Energy Conservation Construction Code.
For remodeling or construction projects, the District will ensure compliance with the requirements of the State Uniform Fire Prevention and Building Code and Commissioner’s regulations. The District will also retain the services of an architect or engineer licensed to practice in New York State as required by law or regulation, or as necessary given the scope and cost of the project.
Carbon Monoxide Detection Requirements
All new and existing District buildings that have appliances, devices, or systems that may emit carbon monoxide, and all attached garages, must have a means to detect carbon monoxide. Buildings include school buildings, administrative buildings, bus maintenance facilities, concession stands, and field houses. Carbon monoxide may be produced by fuel-fired heating systems (boilers, HVAC units, and makeup air units), emergency or standby electric generation within a building, fuel-fired kitchen equipment (ranges, ovens, steamers, dishwashers, and makeup air units serving hoods), fuel-fired domestic hot water heaters, laboratory/shop equipment (gas outlets, torches, gas-fired kilns, and stationary or portable engines), maintenance and storage areas with fuel-fired equipment, and in garages.
The District may use a self-contained carbon monoxide alarm, a carbon monoxide detection system, or both. The District will comply with all laws and regulations regarding alarms/detectors, including where they must be located, their power sources, and labeling requirements. The District should develop written standard operating procedures to follow when a carbon monoxide detector is activated.
The District is mindful of the health and safety of its students, staff, and visitors and, as such, the District administration will cooperate with appropriate officials conducting health, fire, asbestos, bus, and boiler inspections. In addition, the administration shall keep the Board of Education informed of the results of such inspections in a timely fashion.
In accordance with the Asbestos Hazard Emergency Response Act (AHERA), the District will inform all employees and building occupants (or their legal guardians) at least once each school year about all asbestos inspections, response actions, post-response action activities, as well as triennial re-inspection activities and surveillance activities that are either planned or in progress. The District will provide yearly notification to parent, teacher, and employee organizations on the availability of the District’s asbestos management plan and any asbestos-related actions taken or planned in the school.
Comprehensive Public School Building Safety Program (RESCUE)
To ensure that all District facilities are properly maintained and preserved and provide suitable educational settings, the Board of Education requires that all occupied school facilities which are owned, operated or leased by the District comply with the provisions of the Comprehensive Public School Building Safety Program, the Uniform Code of Public School Building Inspections, and the Safety Rating and Monitoring as prescribed in Commissioner’s regulations. For this reason, the District shall develop a Comprehensive Public School Building Safety Program in accordance with Commissioner’s regulations.
The program shall be reevaluated and made current at least annually, and shall include, at a minimum, the following:
a) A five (5) year capital facilities plan which will include an appraisal of the following: the educational philosophy of the District, with resulting administrative organization and program requirements; present and projected student enrollments; space use and State-rated student capacity of existing facilities; the allocation of instructional space to meet the current and future education program and service needs, and to serve students with disabilities in settings with nondisabled peers; priority of need of maintenance, repair or modernization of existing facilities, including consideration of the obsolescence and retirement of certain facilities; and the provision of additional facilities.
b) A District-wide building inventory, which will include information pertaining to each building including, but not limited to:
1. Type of building, age of building, size of building;
2. Rated capacity, current enrollment;
3. List of energy sources and major systems (lighting, plumbing, electrical, heating); and
4. Summary of triennial Asbestos Inspection reports.
c) A building condition survey shall be conducted for all occupied school buildings once every five (5) years by a team that includes at least one (1) licensed architect or engineer.
d) A District-wide monitoring system which includes:
1. Establishing a Health and Safety Committee;
2. Development of detailed plans and a review process of all inspections;
3. Procedures for a response in writing to all inquiries about building health and safety concerns, a copy of which will be sent to the District’s Health and Safety Committee for oversight, and a copy kept on permanent file.
e) Procedures to ensure the safety of the building occupants while a construction/renovation project is taking place. These procedures will include:
1. Notification to parents, staff and the community at least two (2) months in advance of a construction project of ten thousand dollars ($10,000) or more to be conducted in a school building while the building is occupied; provided, however, that in the case of emergency construction projects, such notice shall be provided as far in advance of the start of construction as is practicable;
2. A plan to ensure that all contractors comply with all health and safety issues and regulations, and wear photo identification badges;
3. An opportunity for the District’s Health and Safety Committee to conduct a walk-through inspection of newly renovated or constructed areas to confirm that the area is ready to be reopened for use; and
4. An emergency plan which will address potential concerns with the capital project including, but not limited to, evacuation procedures, fire drills, and structural failures.
The Board of Education recognizes the need to protect human health and the environment from damage resulting from the improper handling of hazardous wastes.
The management of hazardous waste from its point of generation to the ultimate disposal is regulated through specific Federal and State laws.
The Board directs the Superintendent to adopt rules to insure District implementation of applicable Federal and State laws pertaining to the identification, transportation, treatment, storage, and disposal of hazardous wastes.
The Board embraces energy conservation and believes it to be our responsibility to ensure that every reasonable effort is made to conserve energy and natural resources while exercising sound financial management.
We recognize the importance of adopting an energy management and conservation policy in order to govern this program. We also affirm the implementation of this policy will be the joint responsibility of the board, administration, faculty, staff, students, support personnel, and Energy Education. Success is based on cooperation at all levels.
Accurate records of energy consumption and cost will be maintained at each campus to provide verifiable performance information to the Board and Administrations of the various institutions in the Duanesburg Central School District on the goals and progress of the energy conservation program.
The designated campus Administrator will be accountable for energy management on his/her campus with energy audits being conducted and feedback provided by the Energy Education Specialist teams.
To ensure the overall success of the energy management program, the following specific areas of emphasis will be adopted:
1. Energy Education will administer its energy conservation and management program primarily through the Energy Education Specialist teams and Administrators.
2. The Board expects all personnel at each campus to make a positive contribution to maximize energy conservation and produce real energy savings.
3. Within 90 days, administrative “Energy Guidelines” will be adopted that define the “rules of engagement” in implementing our energy program.
Further, to promote a safe, healthy learning environment and to complement the energy management program, each campus shall review and adhere to the preventive maintenance and monitoring plan administered by the campus physical plant for its facilities and systems, including HVAC, building envelope, and moisture management.
Whereas the Board is responsible for overseeing the operations and fiscal accountability of each institution under its governance
Whereas the Board embraces energy conservation and desire for the Duanesburg Central School District to become a nationwide institutional leader in energy management and conservation as part of our social responsibility to respect our natural resources
Whereas the Board has engaged Energy Education, to use its expertise to develop and implement a comprehensive, people-based conservation program across the Duanesburg Central School District.
Therefore, the Board directs the Superintendent and his/her agents to develop and implement short and long range strategies to maximize energy conservation.
The Board of Education of the Duanesburg Central School District adopts the following policy to ensure control of occupational diseases caused by breathing contaminated air, specifically transmitted by respiratory infections including 2009 H1N1 influenza and other influenza-like illnesses by accepted measures of following the hierarchy of controls (elimination of sources of infection, engineering controls, administrative controls and personal protective equipment) which includes providing, maintaining and utilizing personal protective equipment known as respirators. Respirators are an effective method of protection against designated hazards when properly selected and worn. The District will evaluate the respiratory hazards in the workplace and base respirator selection on relevant factors. Proper respirator use and maintenance is critical to the successful implementation of this respirator policy.
In establishing this policy, the Board seeks to implement a written respiratory protection program with required worksite-specific procedures and elements for required respirator use. As such, the District will appoint a suitably trained program administrator to oversee this program. Administering the program may include, but is not limited to: arranging for training and fit testing sessions, providing employees with the proper respiratory protection; and monitoring OSHA/PESH standards and CDC and DOH recommendations to ensure school district compliance.
Maintaining the health and safety of our employees is an integral part of this District. As such, the District enforces this policy to protect our school nurses, or other personnel who may be required to wear NIOSH-approved N95 disposable particulate respirators, by implementing proper care and procedures for the use of respirators.
This policy shall be updated annually or as necessary to reflect changes in the law or workplace conditions affecting respirator use.
The District will establish and implement a written respiratory protection program to include:
Procedures for selecting respirators for use in the workplace.
Medical evaluations and fit testing procedures for tight-fitting respirators.
Procedures for proper use of respirators in routine and reasonably foreseeable emergency situations.
Procedures and schedules for using, cleaning, disinfecting, storing, inspecting, repairing, discarding and otherwise maintaining respirators. Cleaning and disinfecting for alternative respirators such as elastomeric respirators or PAPRs, as needed if needed.
Procedures to ensure adequate air quality, quantity and flow of breathing air for atmosphere-supplying respirators.
Training of employees in the respiratory hazards to which they are potentially exposed during routine and emergency situations.
Training of employees in the proper use of respirators, including putting on and removing them, any limitations on their use, and their maintenance.
Procedures for regularly evaluating the effectiveness of the program.
Where respirator use is not required.
Process for dealing with requests for respirators or the use of employee’s personal respirators.
Procedures for storing respirators.
Procedures for respirator inspection.
The District will, at no cost to the employee, provide respirators, proper training and medical evaluations. The training will be provided before respirator use and annually thereafter. At the very least, the training will provide an effective understanding of:
Why the respirator is necessary and how improper fit, usage, or maintenance can compromise the protective effect of the respirator;
What the limitations and capabilities of the respirator are;
How to use the respirator effectively in emergency situations, including situations in which the respirator malfunctions;
How to inspect, put on and remove, use, and check the seals of the respirator;
What the procedures are for maintenance and storage of the respirator;
How to recognize medical signs and symptoms that may limit or prevent the effective use of respirators;
Any other pertinent information.
Medical evaluations will be made, prior to respirator use, to determine an employee’s ability to use a respirator in the workplace. Such exam shall occur during normal work hours and/or at a time and place convenient to the employee. The District shall identify a physician or other licensed health care professional (PLHCP) to perform medical evaluations using the medical questionnaire provided in Sections 1 and 2, Part A of Appendix C of 29 CFR §1910.134. For any positive response to the medical questionnaire, a follow up medical examination will be provided, inclusive of any medical tests, consultations, or diagnostic procedures necessary to make a final determination.
At a minimum, the employer will provide additional medical evaluations if, at any time, the employer reports signs or symptoms. An additional medical evaluation may be provided if an employee reports medical signs or symptoms that seemingly prohibit the employee’s effective use of a respirator; a PLHCP, supervisor, or the respirator program administrator informs the employer that an employee needs to be reevaluated; information from the respiratory protection program, including observations made during fit testing and program evaluation, indicates a need for employee reevaluation; or a change occurs in workplace conditions (e.g., physical work effort, protective clothing, temperature) that may result in a substantial increase in the physiological burden placed on an employee. The expense of any such exams will be born by the district.
The employee will be fit tested, according to Appendix A to 29 CFR §1910.134, to an appropriate size respirator to ensure the most effective fit. The employee will be fit tested prior to the initial use of the respirator, whenever a different respirator facepiece is used, and at least annually thereafter.
USE OF RESPIRATORS:
The District will implement procedures for the proper use of respirators. These requirements include prohibiting conditions that may result in facepiece seal leakage, preventing employees from removing respirators in hazardous environments and taking actions to ensure continued effective respirator operation throughout the work shift.
Appropriate surveillance shall be maintained of work area conditions and degree of employee exposure or stress. When there is a change in work area conditions or degree of employee exposure or stress that may affect respirator effectiveness, the district shall reevaluate the continued effectiveness of the respirator.
CLEANING AND STORAGE:
The District shall provide each respirator user with a respirator that is clean, sanitary and in good working order. A disposable particulate respirator can not be cleaned or disinfected. There is no specific time limit for how long an N95 respirator can be used. However, a review of the N95 respirator manufacturer instruction sheet may give a recommended time limit of use, which should then not be exceeded. In times of N95 supply shortage, steps can be taken to either reduce consumption of disposable N95 respirators or to extend their use per CDC guidance. The employer shall ensure that reusable respirators are cleaned and disinfected using the procedures in Appendix B-2 of 29 CFR §1910.134, or procedures recommended by the respirator manufacturer, provided that such procedures are of equivalent effectiveness. Such respirators shall be cleaned and disinfected after each use.
Respirators shall be accessible to the work area and stored in compartments that are clearly marked as containing emergency respirators. They shall be stored in accordance with any applicable manufacturer instructions in order to prevent them from damage, contamination, dust, sunlight, extreme temperatures, excessive moisture, and damaging chemicals. Respirators shall be packed or stored to prevent deformation of the facepiece and exhalation valve.
The District shall ensure that respirators are inspected before each use and during cleaning. The inspection shall include a check of respirator function, tightness of connections, and the conditions of the various parts including, but not limited to, the facepiece, head straps, valves, connecting tube, and cartridges, canisters or filters, and a check of elastomeric parts for pliability and signs of deterioration.
Any respirators that fail an inspection or are otherwise found to be defective are to be removed from service, and are discarded or repaired or adjusted by appropriately trained personnel.
The District will comply with 29 CFR §1910.134 and its Appendices A, B-1, B-
2, C and D in implementing these provisions, copies of which are attached to this policy.
This policy shall remain in full force and effect unless modified by the Board of Education.
The Board of Education is committed to maintaining the integrity of school buildings and grounds while protecting the health and safety of students and staff and maintaining a productive learning environment.
Structural and landscape pests can pose significant problems for people and property. Weeds and infestations can destroy playing fields and playgrounds and more importantly, cause severe allergic reactions. Pesticides can pose risks to people, property, and the environment. It is therefore the policy of the School District to incorporate Integrated Pest Management (IPM) procedures for control of weeds, structural and landscape pests. The objective of this program is to provide necessary pest control while using the least toxic approach to all pests, weeds and infestations.
Pest/Pesticide Management Plan:
The Integrated Pest Management plan shall consist of seven basic elements and shall comply will all applicable laws and regulations:
Pest Identification – the current and/or potential presence of specific pests needs to be determined.
Preventative Actions – structural repairs and maintenance, such as the installation or patching of screens and simple tasks, properly disposing of one’s own trash, and removing food items from desks and lockers.
Establish Tolerance and Action Threshold – a determination that prescribes pest-specific tolerance levels in specific locations throughout the facility above which responsive actions will be taken.
Monitoring -sticky traps and visual monitoring provide vital information regarding the presence of any pests.
Response Actions – this includes the use of mechanical, biological, and physical treatments and, as a last resort, least toxic pest specific pesticides.
Public Notification and Education – a written notification to all parents, guardians, and staff explaining the program and offering them the opportunity to receive detailed information on the IPM program. This includes 48-hour advance notification of any pending pesticide applications required by the Neighbor Notification Law. The entire school community must understand what IPM is, its goals, and why everyone has a role to play in the IPM’s effectiveness.
Recordkeeping – detailed records documenting all aspects of the IPM program must be maintained.
Integrated Pest Management (IPM) Coordinator
An IPM Coordinator will be appointed by the Superintendent of schools. The Coordinator will be responsible for implementing the IPM policy and plan.
Tobacco use shall not be permitted and no person shall use tobacco on school grounds. For purposes of this policy, “school grounds” means any building, structure, and surrounding outdoor grounds, including entrances or exits, contained within the District’s preschool, nursery school, elementary or secondary school’s legally defined property boundaries as registered in the County Clerk’s Office; as well as all District vehicles, including vehicles used to transport children or school personnel.
For purposes of this policy, tobacco is defined to include any lighted or unlighted cigarette, cigar, cigarillo, pipe, bidi, clove cigarette, spit/spitless tobacco and any other smoking or tobacco product, (smokeless, dip, chew, snus and/or snuff) in any form.
The use of e-cigarettes and any other products containing nicotine, except for current FDA-approved smoking cessation products, are also prohibited.
Tobacco use is prohibited by students at any school-sponsored event or activity off school grounds.
Posting/Notification of Policy
In compliance with the New York State Clean Indoor Air Act, the District will prominently post its Smoking/Tobacco Use policy and signs prohibiting all forms of tobacco products in District buildings and other appropriate locations; and will supply a copy upon request to any current or prospective employee. The District will also designate a school official to tell individuals who smoke in a non-smoking area that they are in violation of the New York State Public Health Law, Education Law, the federal Pro-Children Act of 1994 and District policy.
The District shall also ensure that this policy is communicated to staff, students, parents/guardians, volunteers, and visitors as deemed appropriate in order to orient all persons ‘to the District’s “No Smoking” Policy and environment.
Prohibition of Tobacco Promotional Items/Tobacco Advertising
Tobacco promotional items (e.g., brand names, logos and other identifiers) are prohibited:
a) On school grounds;
b) In school vehicles;
c) At school-sponsored events, including those that take place off school premises and in another state;
d) In school publications;
e) On clothing, shoes, accessories, gear, and school supplies in accordance with the District Code of Conduct and applicable collective bargaining agreements.
This prohibition of tobacco promotional items shall be implemented in accordance with the Code of Conduct and applicable collective bargaining agreements.
In addition, tobacco advertising is also prohibited in all school-sponsored publications and at all school sponsored events. The District will request, whenever possible, tobacco free editions of periodical publications for school libraries and classroom use.
The Board has entered into an agreement with the New York State Education Department to participate in the National School Lunch Program, School Breakfast Program and/or Special Milk Program to receive commodities donated by the Department of Agriculture and to accept responsibility for providing free and reduced price meals to elementary and secondary students in the schools of the District.
The Superintendent or his/her designee shall have the responsibility to carry out the rules of the School Lunch and Breakfast Programs. The determination of which students are eligible is the responsibility of the Reviewing Official and Verification Official or the Office of Temporary and Disability Assistance of the Department of Social Services. Appeals regarding eligibility should be submitted to the Hearing Official of the District.
Free or reduced price meals may be allowed for qualifying students attending District schools upon receipt of a written application from the student’s parent or guardian or a “Direct Certification” letter from the New York State Office of Temporary and Disability Assistance (OTDA). Applications will be provided by the School District to all families.
School officials must also determine eligibility for free/reduced meals and milk by using the Direct Certification Matching Process, a dataset supplied by the Office of Temporary and Disability Assistance, and made available by the State Education Department. Any student receiving federal assistance through Supplemental Nutrition Assistance Program (SNAP) or Temporary Assistance to Needy Families (TANF) is automatically eligible for free meals and milk. There is no need for families to complete further applications.
School Districts shall notify parents or guardians of such eligibility, giving them the opportunity to decline free meals and milk if they so choose.
Procedures for the administration of the free and reduced price meal program of this School District will be the same as those prescribed in current state and federal laws and regulations.
Child Nutrition Program/Charging Meals
Although not required by law, because of the District’s participation in the Child Nutrition Program, the Board of Education approves the establishment of a system to allow a student to charge a meal. The Board authorizes the Superintendent to develop rules which address:
a) What can be charged;
b) The limit on the number of charges per student;
c) The system used for identifying and recording charged meals;
d) The system used for collection of repayments; and
e) Ongoing communication of the policy to parents and students.
Restriction of Sweetened Foods in School
The sale of sweetened foods will be prohibited from the beginning of the school day until the end of the last scheduled meal period.
Sweetened foods consist of sweetened soda water, chewing gum, candy, including hard candy, jellies, gum, marshmallow candies, fondant, licorice, spun candy, candy coated popcorn, and water ices except those which contain fruit or fruit juices.
Restrictions on Sale of Milk Prohibited
Schools that participate in the National School Lunch Program may not directly or indirectly restrict the sale or marketing of fluid milk products at any time or in any place on school premises or at school-sponsored events.
Food Substitutions for Children with Disabilities
Federal regulations governing the operation of Child Nutrition Programs, Part B of the Individuals with Disabilities Education Act, and Section 504 of the Rehabilitation Act of 1973 require that children with disabilities be offered the opportunity to participate in all academic and nonacademic activities including the school nutrition programs. The District will make reasonable accommodations to those children with disabilities whose disabilities restrict their diets, such as providing substitutions and/or modifications in the regular meal patterns. Such meal substitutions for students with disabilities will be offered at no extra charge. A student with a disability must be provided substitutions in food when that need is supported by a statement signed by a physician attesting to the need for the substitutions and recommending alternate foods.
However, the school food service is not required to provide meal services (for example, School Breakfast Program) to students with disabilities when the meal service is not normally available to the general student body, unless a meal service is required under the student’s individualized education program (IEP) or Section 504 Accommodation Plan as mandated by a physician’s written instructions.
Food Substitutions for Nondisabled Children
Though not required, the District will also allow substitutions for non-disabled children who are unable to consume the regular meal because of medical or other special dietary needs if the request is supported by a statement signed by a recognized medical authority.
The District may also allow substitutions for fluid milk with a non-dairy beverage that is nutritionally equivalent (as established by the Secretary of Agriculture) to fluid milk and meets nutritional standards for students who are unable to consume fluid milk because of medical or other special dietary needs if the request is supported by a statement signed by a recognized medical authority or by the student’s parent/legal guardian.
Prohibition Against Adults Charging Meals
Adults should pay for their meals at the time of service or set up pre-paid accounts.
HACCP-Based Food Safety Program
Schools participating in the National School Lunch and/or School Breakfast programs are required to implement a food safety program based on Hazard Analysis and Critical Control Point (HACCP) principles. The District must develop a written food safety program for each of its food preparation and service facilities that is based on either traditional HACCP principles or the “Process Approach” to HACCP. (The “Process Approach” simplifies traditional HACCP by grouping foods according to preparation process and applying the same control measures to all menu items within the group, rather than developing an HACCP plan for each item.) Regardless of the implementation option that is selected, the District’s written food safety program must also include:
a) Critical control points and critical limits;
b) Monitoring procedures;
c) Corrective actions;
d) Verification procedures;
e) Recordkeeping requirements; and
f) Periodic review and food safety program revision.
It is the District’s goal to provide students with access to nutritious no- or low-cost meals each school day and to ensure that a student whose parent/guardian has unpaid meal charges is not shamed or treated differently than a student whose parent/guardian does not have unpaid meal charges.
Unpaid meal charges place a large financial burden on the District. The purpose of this policy is to ensure compliance with federal requirements for the USDA Child Nutrition Program and to provide oversight and accountability for the collection of outstanding student meal balances to ensure that the student is not stigmatized, distressed, or embarrassed.
The intent of this policy is to establish procedures to address unpaid meal charges throughout the District in a way that does not stigmatize, distress, or embarrass students. The provisions of this policy pertain to regular priced reimbursable school breakfast, lunch and snack meals only. Charging of items outside of the reimbursable meals (a la carte items, adult meals, etc.) is expressly prohibited.
Access to Meals
a) Free meal benefit eligible students will be allowed to receive a free breakfast and lunch meal of their choice each day. A la carte items or other similar items must be paid/prepaid.
b) Reduced meal benefit eligible students will be allowed to receive a breakfast of their choice for $0.25 and lunch of their choice for $0.25 each day. After the student charges three meals the parent/guardian will be notified of the charges. The charge meals offered to students will be reimbursable meals available to all students, unless the student’s parent or guardian has specifically provided written permission to the District to withhold a meal. A la carte items or other similar items must be paid/prepaid.
c) Full pay students will pay for meals at the District’s published paid meal rate each day. After the student charges three meals the parent/guardian will be notified of the charges. The charge meals offered to students will be reimbursable meals available to all students, unless the student’s parent or guardian has specifically provided written permission to the District to withhold a meal. A la carte items or other similar items must be paid/prepaid.
Ongoing Staff Training
a) Staff will be trained annually and throughout the year as needed on the procedures for managing meal charges using the State Education Department (SED) Webinar or the District’s training program.
b) Staff training will include ongoing eligibility certification for free or reduced price meals.
a) Parents/guardians will be notified that a student’s meal card or account balance is exhausted and has accrued unpaid meal charges within 3 days and then every 5 days thereafter.
a) Staff will communicate with parents/guardians with five or more unpaid meal charges to determine eligibility for free or reduced price meals.
b) Staff will make two documented attempts to reach out to parents/guardians to complete a meal application in addition to the application and instructions provided in the school enrollment packet.
c) Staff will contact the parent/guardian to offer assistance with completion of meal application to determine if there are other issues within the household causing the student to have insufficient funds, offering any other assistance that is appropriate.
Minimizing Student Distress
a) Staff will not publicly identify or stigmatize any student in line for a meal or discuss any outstanding meal debt in the presence of any other students.
b) Students with unpaid meal charges will not be required to wear a wristband or hand stamp, or to do chores or other work to pay for meals.
c) Staff will not throw away a meal after it has been served because of the student’s inability to pay for the meal or because of previous unpaid meal charges.
d) Staff will not take any action directed at a student to collect unpaid meal charges.
e) Staff will deal directly with parents/guardians regarding unpaid meal charges.
Ongoing Eligibility Certification
a) Staff will conduct direct certification through the New York Student Identification System (NYSSIS) or using SED Roster Upload at least monthly to maximize free eligibility.
b) Staff will provide parents/guardians with free and reduced price application and instructions at the beginning of each school year in the school enrollment packet.
c) If the District uses an electronic meal application, it will provide an explanation of the process in the school enrollment packet and instructions on how to request a paper application at no cost.
d) The District will provide at least two additional free and reduced price applications throughout the school year to families identified as owing meal charges.
e) The District will use its administrative prerogative to complete an application on a student’s behalf judiciously, and only after using exhaustive efforts to obtain a completed application from the student’s parent/guardian. The District will complete the application using only available information on family size and income that falls within approvable guidelines.
f) The District will coordinate with the foster, homeless, migrant, and runaway coordinators at least monthly to certify eligible students.
Students/Parents/Guardians may pay for meals in advance via https://www.myschoolbucks.com/ or with a check payable to Duanesburg Central School District. Further details are available on the District’s webpage at www.duanesburg.org. Funds should be maintained in accounts to minimize the possibility that a student may be without meal money on any given day.
To obtain a refund for a withdrawn or graduating student, a written or e-mailed request for a refund of any money remaining in the student’s account must be submitted. Students who are graduating at the end of the year will be given the option to transfer any remaining money to a sibling’s account through a written request.
Unclaimed funds must be requested within one school year. Unclaimed funds will then become the property of the District Food Service Program.
A Records Management Officer shall be designated by the Superintendent, subject to the approval of and appointment by the Board of Education. The Records Management Officer shall coordinate the development of and oversee a program for the orderly and efficient management of records, including the legal disposition or destruction of obsolete records, and shall be given the authority and responsibility to work with other local officials at all levels in the development and maintenance of the records management program.
In addition, a Records Advisory Board may be created to assist in establishing and supporting the records management program. The District’s legal counsel, the fiscal officer, and the Superintendent/designee may comprise the Advisory Board.
Retention and Disposition of Records
The Superintendent shall retain records for such a period and dispose of them in the manner described in Records Retention and Disposition Schedule ED-1, established pursuant to Part 185, Title VIII of the Official Compilation of Codes, Rules and Regulations of the State of New York and Article 57-A of the Arts and Cultural Affairs Law.
Special Approvals for Disposition of Records Not Included in Schedule/Records Damaged by Natural or Manmade Disasters
Records not listed on a records retention and disposition schedule shall not be disposed of without the approval of the Commissioner of Education.
Records that have been damaged by natural or manmade disaster and constitute a human health or safety risk also require the Commissioner’s prior approval before disposition.
Replacing Original Records with Microforms or Electronic Images
Digital images of public records may be stored on electronic media, and such electronic records may replace paper originals or micrographic copies of these records. To ensure accessibility and intelligibility for the life of these records, the School District shall follow the procedures prescribed by the Commissioner of Education.
Retention and Preservation of Electronic Records
The District shall ensure that records retention requirements are incorporated into any plan and process for design, redesign, or substantial enhancement of an information system that stores electronic records
In accordance with Section 203-d of the New York State Labor Law, the District shall restrict the use and access to employee personal identifying information. As enumerated in law, “personal identifying information” shall include social security number, home address or telephone number, personal electronic mail address, Internet identification name or password, parent’s surname prior to marriage, or driver’s license number.
The District shall not unless otherwise required by law:
a) Publicly post or display an employee’s social security number;
b) Visibly print a social security number on any identification badge or card, including any time card;
c) Place a social security number in files with unrestricted access; or
d) Communicate an employee’s personal identifying information to the general public.
A social security number shall not be used as an identification number for purposes of any occupational licensing.
District staff shall have access to this policy, informing them of their rights and responsibilities in accordance with Labor Law Section 203-d. District procedures for safeguarding employee “personal identifying information” shall be evaluated; and employees who have access to such information as part of their job responsibilities shall be advised as to the restrictions on release of such information in accordance with law.
The Board of Education of the Duanesburg Central School District hereby declares that it is the policy of this School District to provide a safe and secure environment to all those persons, students, staff and visitors, who lawfully enter upon District property or who travel in District vehicles for the purposes of the District.
It shall be the responsibility of the Superintendent to establish and carry out written regulations that will:
a) Identify those staff members who will be responsible for the effective administration of the regulations;
b) Provide staff time and other necessary resources for the effective administration of the regulations;
c) Establish periodic written review of the activities of the staff to insure compliance with applicable laws and regulations;
d) Provide an on-going mechanism for the effective review of safety and security concerns of the staff, students and affected public;
e) Provide for reports to the Board of Education regarding the significant aspects of safety and security of the District.
All staff who are made aware of physical and/or verbal threats to students must immediately report these threats against students to the next level of supervisory authority for prompt action. The immediate supervisor must then inform the Superintendent/designee, including any action taken, after learning of such threats to students.
The District shall disseminate this policy to all employees in order to ensure staff awareness.
Hazard Communication Standard
All personnel shall be provided with applicable training to comply with the New York State “Right-to-Know” Law and the Hazard Communication Standard.
The Superintendent/designee shall maintain a current record of the social security numbers of every employee who handles toxic substances.
Rules and regulations will be developed to insure District implementation of this policy which shall include awareness information, employee training and record keeping.
The District has developed, and will update by July 1 of each succeeding year, as necessary, a comprehensive District-wide school safety plan and building-level school safety plans, as enumerated in Education Law and Commissioner’s Regulations, and in a form as prescribed by the Commissioner of Education. These plans will be designed to prevent or minimize the effects of serious violent incidents and emergencies and to facilitate the coordination of schools and the School District with local and county resources in the event of such incidents or emergencies.
Each plan shall be reviewed by the appropriate school safety team on at least an annual basis, updated as needed and recommended to the Board of Education for approval. However, District-wide and building-level school safety plans shall be adopted by the School Board only after at least one (1) public hearing that provides for the participation of school personnel, parents, students, and any other interested parties. Further, the Board shall make the District-wide and building-level school safety plans available for public comment at least thirty (30) days prior to its adoption, provided that only a summary of each building-level emergency response plan (i.e., building-level school safety plan) shall be made available for public comment.
District-Wide School Safety Plan
District-wide school safety plan means a comprehensive, multi-hazard school safety plan that covers all school buildings of the School District, that addresses prevention and intervention strategies, emergency response and management at the District level and has the contents as prescribed in Education Law and Commissioner’s Regulations.
The District-wide school safety plan shall be developed by the District-wide school safety team appointed by the Board of Education. The District-wide team shall include, but not be limited to, representatives of the School Board, student, teacher, administrator, and parent organizations, school safety personnel and other school personnel.
Building-Level School Safety Plans
Building-level school safety plan means a building-specific school emergency response plan that addresses prevention and intervention strategies, emergency response and management at the building level and has the contents as prescribed in Education Law and Commissioner’s Regulations.
The building-level plan shall be developed by the building-level school safety team. The building-level school safety team means a building-specific team appointed by the building principal, in accordance with regulations or guidelines prescribed by the Board of Education. The building-level team shall include, but not be limited to, representatives of teacher, administrator, and parent organizations, school safety personnel, other school personnel, community members, local law enforcement officials, local ambulance or other emergency response agencies, and any other representatives the School Board deems appropriate.
The District shall file a copy of its comprehensive District-wide school safety plan and any amendments thereto with the Commissioner of Education no later than thirty (30) days after their adoption. A copy of each building-level school safety plan and any amendments thereto shall be filed with the appropriate local law enforcement agency and with the state police within thirty (30) days of its adoption. Building-level emergency response plans shall be confidential and shall not be subject to disclosure under the Freedom of Information Law or any other provision of law.
When a crisis arises no school system is immune to the negative, physical or mental effect on its students, staff and the local community. Immediate, effective and responsible management and communication can address the crisis and maintain a District’s integrity and credibility. Therefore, the District shall develop and maintain a unified position by:
a) Identifying a crisis response team to develop a plan and maintain a strong, ongoing communications program in each school. This is the foundation for long range success.
b) Identifying a media spokesperson who will be briefed on all details. This spokesperson shall be the Superintendent or his/her designee. Only this spokesperson shall talk to and maintain a timely flow of information to the media.
The Superintendent/designee shall be responsible for informing staff of the crisis plan that is to be developed by both administration and the crisis response team.
The administration of each school building shall provide instruction for and training of students, through fire drills, in procedures for leaving the building in the shortest possible time and without confusion or panic.
Fire drills shall be held at least twelve (12) times in each school year; eight (8) of these shall be held between September 1 and December 1. At least one (1) of the twelve (12) drills shall be held during each of the regular lunch periods, or shall include special instruction on the procedures to be followed if a fire occurs during a student’s lunch period.
At least two (2) additional drills shall be held during summer school in buildings where summer school is conducted and one (1) of these drills shall be held during the first week of summer school.
The building principal or his/her designee shall require those in charge of after-school programs, attended by any individuals unfamiliar with the school building, to announce at the beginning of such programs the procedures to be followed in the event of an emergency.
School Bomb Threats
A bomb threat, even if later determined to be a hoax, is a criminal action. No bomb threat should be treated as a hoax when it is first received. The school has an obligation and responsibility to ensure the safety and protection of the students and other occupants upon the receipt of any bomb threat. This obligation must take precedence over a search for a suspect object. Prudent action is dependent upon known information about the bomb threat – location, if any; time of detonation; etc. If the bomb threat is targeted at the school parking lot or the front of the school, building evacuation may not be an appropriate response. If the bomb threat indicates that a bomb is in the school, then building evacuation is necessary unless the building has been previously inspected and secured in accordance with State Education Department Guidelines. Specific procedures can be found in the building level school plan, as required by Project SAVE.
The decision to evacuate a building or to take shelter is dependent upon information about where the bomb is placed and how much time there is to reach a place of safety. Prudent action dictates that students and other occupants be moved from a place of danger to a place of safety. Routes of egress and evacuation or sheltering areas must be thoroughly searched for suspicious objects before ordering an evacuation. Failure to properly search evacuation routes before an evacuation takes place can expose students and staff to more danger than remaining in place until the search has taken place. Assistance is available from local police agencies and the New York State Police to train staff to check evacuation routes.
Police Notification and Investigation
A bomb threat to a school is a criminal act, which is within the domain and responsibility of law enforcement officials. Appropriate State, county, and/or local law enforcement agencies must be notified of any bomb threat as soon as possible after the receipt of the threat. Law enforcement officials will contact, as the situation requires, fire and/or county emergency coordinators according to the county emergency plan.
Therefore, the building administrator or designee is to notify local law enforcement officials and follow established procedures to move all occupants out of harm’s way.
The Board of Education directs the Superintendent or his/her designee to develop administrative regulations to implement the terms of this policy. Additionally, such regulations are to be incorporated in the District-wide School Safety Plan and the building level school safety plan, with provisions to provide written information to all staff and students regarding emergency procedures by October 1 of each school year, an annual drill to test the emergency response procedures under each of its building level school safety plans, and the annual update of the District-wide and building level school safety plans, by July 1, as mandated pursuant to law and/or regulation to provide written information to all staff and students regarding emergency procedures by October 1 of each school year.
Bus Emergency Drills
The Board of Education directs the administration to conduct a minimum of three (3) emergency drills to be held on each school bus during the school year. The first drill is to be conducted during the first seven days of school, the second drill between November 1 and December 31, and the third drill between March 1 and April 30.
Each drill shall include instruction in all topics mandated by the Education Law and the Commissioner’s Regulations and shall include, but will not be limited to, the following:
a) Safe boarding and exiting procedures;
b) The location, use and operation of the emergency door, fire extinguishers, first aid equipment and windows as a means of escape in case of fire or accident;
c) Orderly conduct as bus passengers.
Students who ordinarily walk to school shall also be included in the drills.
The School District shall provide and maintain on-site in each instructional school facility functional cardiac automated external defibrillator (AED) equipment as defined in Public Health Law Section 3000-b for use during emergencies. Each such facility shall have sufficient automated external defibrillator equipment available to ensure ready and appropriate access for use during emergencies in quantities and types as deemed by the Commissioner of Education, in consultation with the Commissioner of Health.
Determination of the quantity and placement of AEDs must be made with consideration of at least the factors enumerated in Commissioner’s Regulations. An instructional school facility means a building or other facility maintained by the School District where instruction is provided to students pursuant to its curriculum.
Whenever and instructional School District facility is used for a school-sponsored or school-approved curricular or extracurricular event or activity and whenever a school-sponsored athletic contest is held at any location, the public school officials and administrators responsible for such school facility or athletic contest shall ensure that AED equipment is provided on-site and that there is present during such event, activity or contest at least one staff person who is trained in accordance with Public Health Law in the operation and use of an AED.
School-sponsored or school-approved curricular or extracurricular events or activities means events or activities of the School District that are, respectively, associated with its instructional curriculum or otherwise offered to its students. A school-sponsored athletic contest means an extra-class intramural athletic activity of instruction, practice and competition for students in grades 4 through 12 consistent with Commissioner’s Regulations Section 135.4.
Where a school-sponsored competitive athletic event is held at a site other than a School District facility, School District officials shall assure that AED equipment is provided on-site by the sponsoring or host district and that at least one staff person who is trained, in accordance with Public Health Law, in the operation and use of the AED is present during such athletic event. A school-sponsored competitive athletic event means an extra-class interscholastic athletic activity of instruction, practice and competition for students in grades 7 through 12 consistent with Commissioner’s Regulations Section 135.4.
School District facilities and district staff responsible for carrying out the duties enumerated in Education Law Section 917 are deemed a “public access defibrillation provider” as defined pursuant to Public Health Law Section 3000-b and subject to the Public Health Law requirements and limitations.
Therefore, it is the policy of our School District to provide proper training requirements for District AED users, to ensure the immediate calling of 911 and/or the community equivalent ambulance dispatch entity whenever the AED is used, to ensure ready identification of the location of the AED units as enumerated in the District’s Public Access Defibrillation Collaborative Agreement.
The District will provide for regular maintenance and checkout procedures of the AED unit(s) which meet or exceed manufacturer’s recommendations. Appropriate documentation will be maintained in accordance with law and/or regulation. Further, the District will participate in the required Quality Improvement Program as determined by the Regional Emergency Medical Services Council.
Pursuant to Public Health Law Sections 3000-a and 3000-b, the School District (as a public access defibrillation provider), or any employee or other agent of the School District who, in accordance with the provisions of law, voluntarily and without expectation of monetary compensation renders emergency medical or first aid treatment using and AED to a person who is unconscious, ill or injured, shall not be liable for damages for injury or death unless caused by gross negligence.
Student performance is assessed in many ways, but primarily through assigned grades. The District will help ensure the integrity of student grades by controlling access to its grading information system and by approving modifications to grades where warranted.
The District utilizes an electronic software system that contains a record of student performance, credit accumulation, report cards, and a transcript. More specifically, the system includes class rosters where teachers enter student grades and track their students’ academic progress. The system is used to generate student report cards and transcripts, and to maintain all student grading records.
To protect student data in the system, the District will first establish who has the authority to grant, change, or terminate user access. The personnel with this authority will be very limited. Further, if the grading system has a feature that allows one user or account to assume the identity of another user or account, the District will restrict or disable that feature. These types of features could allow a user greater access than intended, including inheriting permissions of another user that are greater than the user’s.
The District will create categories of system users and assign appropriate system permissions to each. Users’ permissions will be compatible with and restricted by their roles and job duties; their access will be as restrictive as possible. Typically, teachers will have the ability to enter, update, and modify grades each marking period before a pre-determined lockout date. The lockout function will be consistently used throughout the school year to help prevent grade modifications without authorization after a marking period closes. Through increased system permissions, other individuals—counselors, information technology (IT) staff, and clerical staff will be able to view or modify grades after getting the building principal to sign the required grade change sheet.
The District will work with its IT, human resources, and other appropriate departments to determine how best to timely establish access rights, add users, deactivate or modify user accounts, and monitor user accounts. The District will develop further IT controls to protect against improper access, if needed.
Once the lockout period begins, only authorized users identified by the District may change grades, and only under certain circumstances. The system will recognize when grades change, and a log of modified grades may then be viewed and printed. Any grade mismatches will be reconciled before the next marking period closes or before the end of the school year, whichever is earlier.
The staff member seeking to change a grade will submit a grade-change form signed by the requesting party, the teacher who assigned the original grade, and the building principal. This form and all other documents supporting a grade modification will be electronically filed in the grading system or filed in a non-electronic system—if electronic filing is impossible or impractical—and maintained for six years. The personnel seeking the modification should specify one or more reasonable grounds for the grade change on the form. There must be reasonable grounds to alter a grade. The reasons may include:
a) Data entry error;
b) Computational error;
c) A modification based on work submitted or considered after the lockout date;
d) Changing an incomplete grade to a regular grade because a student completed course requirements;
e) Credit recovery coursework;
f) Administrative change; or
g) Other acceptable justifications.
Audit Log and Monitoring
The District’s grading system will have an audit log or grade-change report function that records certain system activities, including modifications to grades. The District will periodically monitor audit logs or grade-change reports to confirm the integrity of the system, to ensure proper access by personnel, and to confirm that modifications within the system are appropriate and completed in a timely manner. The District will also periodically monitor user accounts and rights so that the permissions granted are proper and the minimum necessary for each user or user group. To the extent feasible, the District will make sure that user accounts are current and updated regularly. The District will be able to print user information, logs, reports, and other documents from the student grading information system, as needed.
Student transcripts may show all credit-bearing classes; final grades; test scores; grade-point average; class rank; diploma type; SAT, ACT, and other standardized test scores; and graduation date. The same controls, protections, and monitoring applicable to student grading information apply equally to student transcripts.
The District shall establish an exposure control program designed to prevent and control exposure to bloodborne pathogens. According to the New York State Department of Labor’s Division of Safety and Health and OSHA standards, the program shall consist of:
a) Guidelines for maintaining a safe, healthy school environment to be followed by staff and students alike.
b) Written standard operating procedures for blood/body fluid clean-up.
c) Appropriate staff education/training.
d) Evaluation of training objectives.
e) Documentation of training and any incident of exposure to blood/body fluids.
f) A program of medical management to prevent or reduce the risk of pathogens, specifically hepatitis B and HIV.
g) Written procedures for the disposal of medical waste.
h) Provision of protective materials and equipment for all employees who perform job-related tasks involving exposure or potential exposure to blood, body fluids or tissues.
Regulations and procedures will be developed for dealing with communicable diseases in ways that protect the health of both students and staff while minimizing the disruption of the education process.
The Board of Education affirms its responsibility to provide a safe and economical transportation system for district students. The School shall provide transportation at district expense to those students who are eligible as authorized.
District owned buses will be of sufficient capacity and be designed to operate with safety, efficiency and economy. Procedures for purchasing such buses will attempt to meet district needs, approximate equivalent expenditures for buses each year and systematically replace those vehicles that are no longer functioning well and/or safely.
It is the intent of the Board to direct that the administration initially load buses not to exceed rated capacity and permit operation up to maximum load.
The purposes of the transportation program are to transport students to and from school, to transport them for extra-curricular activities, to transport them on field trips and to transport those requiring special services.
The Board of Education recognizes and assumes the responsibility for all aspects of the transportation of children wherein the health and safety of students are involved, for the Board of Education has a legal obligation to safeguard the welfare of bus-riding children.
Bus routes will be established annually by the Head Bus Driver within the limitations of Board policy and in conformity with school attendance areas and the maximum capacity of the designated buses. If new schools are added, transportation will be redistricted.
Transportation services shall be provided to meet the needs of the students of the District within specified limits and areas established by the Board of Education.
Parents or guardians may request alternate busing arrangements provided those requests are in writing and there exists sufficient room on the requested bus run. These requests must be received by July 31. There will be no changes to submitted forms as of two calendar weeks prior to the start of school and two calendar weeks after the start of school. These alternative arrangements are subject to availability of capacity on requested bus routes.”
Transportation will be provided, unless altered by state law or District referendum, on regular bus routes to and from school or bus stop so that no student will be required to walk more than .5 for Grades K-5 and 1 mile for Grades 6-12.
Bus stops will be established by the Head Bus Driver and mailed to parents prior to the opening of the school year. Recognizing that the District encompasses a wide variety of conditions along various routes and that the distribution and concentration of students vary within the area, the following guidelines, to the extent reasonable and unless altered by state law or District referendum, will be utilized for establishing bus stops:
1. concentration of students and safety factors for both students and vehicles;
2. to conform with the maximum walking distances established by the District Referendum;
3. School bus stops will not be permitted on certain rural roads that are deemed unsafe due to road width, slope or other mitigating circumstances;
4. Buses and bus routes will not be permitted on side roads that lack appropriate turning radius (“lollypop” turn around areas).
5. Primary age children (Grades K-3) will not be “dropped off’ at their stop unless a parent or responsible adult is present or a phone call verifies their presence at the home.
Transportation in Child Safety Zones
In accordance with Education Law, the Board of Education is authorized to adopt a resolution providing for student transportation in child safety zones. Transportation in a child safety zone shall be available to resident students for the particular school year designated in the resolution. Such resolution shall continue in effect for subsequent school years until the Board adopts a resolution providing otherwise.
Transportation in child safety zones may be provided upon the determination by the Board that a hazardous zone exists which, in the opinion of the Board, would be reasonably alleviated by the establishment of a child safety zone. “Child safety zone” means a designated area of the School District, including at least one personal residence, within which children who reside at a lesser distance from the school they legally attend than the minimum transportation limit of the District will be provided transportation on the basis that their most direct walking route to school will traverse a hazardous zone. Transportation in child safety zones may be provided without regard to like circumstances, notwithstanding the provisions of Education Law Section 3635(1).
The Commissioner of Transportation has established regulations for determination of a hazardous zone. Such regulations shall be used by the Board of Education in determining whether a hazardous zone exists.
Designation of Child Safety Zones
Determination by the Board as to the designation of a child safety zone shall be in accordance with law and/or regulations.
District Immunity from Liability
Education Law Section 3635-b does not impose a duty upon the School Board to provide transportation services pursuant to this Section of law; nor is the Board to be held liable for failure to provide such transportation.
A Board member, school officer or employee shall have immunity from any civil or criminal liability that might otherwise be incurred or imposed as a result of the provisions of Section 3635, provided that such person shall have acted in good faith. For the purpose of any proceeding, civil or criminal, the good faith of any such person shall be presumed.
Transportation of Students with Disabilities
Transportation to and from schools they attend will be provided between home and school for eligible students with disabilities within the provisions of the State Education Law and Commissioner’s Regulations. Requests for such transportation should be made to the Chairperson of the Committee on Special Education.
Any mode of transportation used on a regular basis to transport students with a disability on a regularly scheduled route shall, upon written consent of the parent or person in parental relation, have maintained on such mode of transportation the following information about each student being transported:
a) Student’s name;
b) Nature of the student’s disability;
c) Name of the student’s parent, guardian or person in a position of loco parentis (person in parental relation) and one or more telephone numbers where such person can be reached in an emergency; and/or
d) Name and telephone number of any other person designated by such parent, guardian or person in a position of loco parentis as a person who can be contacted in an emergency.
Such information shall be used solely for the purpose of contacting such student’s parent, guardian, person in a position of loco parentis, or designee in the event of an emergency involving the student, shall be kept in a manner which retains the privacy of the student, and shall not be accessible to any person other than the driver or a teacher acti12g in a supervisory capacity. In the event that the driver or teacher is incapacitated, such information may be accessed by any emergency service provider for such purpose.
Such information shall be updated as needed, but at least once each school year and shall be destroyed if parental consent is revoked, the student no longer attends such school, or the disability no longer exists.
Herein the term “disability” shall mean a physical or mental impairment that substantially limits one or more of the major life activities of the student, whether of a temporary or permanent nature.
Non-Public School Transportation
In compliance with New York State Education Laws; Chapter 960 of the Laws of 1981, Section 3635; the following transportation procedures will be instituted.
Chapter 960 of the Laws of 1981 provides that a non-public student who resides within 15 miles of the private school shall be transported between home and school by the public school district.
If a non-public school student lives beyond the 15-mile limit and transportation is already being provided to that school for a student living within the 15-mile limit, a pick up point has been established at the Elementary School for the purpose of transporting the student between the pick up point and the private school. The school district shall not be responsible for transportation from the pick up point to the home.
As required by Education Law Section 3635 transportation between home and school will be provided for eligible resident non-public school students on the same basis as resident public school students.
Parents/guardians of such students must provide written notice to the Head Bus Driver or District Clerk no later than April 1st preceding the beginning of the following school year. Such notification shall include:
1. name and address of the parent/guardian and student(s);
2. school to which transportation is desired;
3. grade level of student(s)
4. all pertinent medical information
If a family moves into the District after April 1st, a written request as above, for transportation must be made within 30 days after establishing residence in the District.
Students living outside of mileage limits will be provided transportation if another student in the district attends that particular school. Such students will receive transportation from the designated pick up point at the Elementary School.
Authorization for Transportation to School Sponsored Events including Extra Curricular Activities and Field Trips
The District Superintendent or District Superintendent’s designee can authorize transportation to extracurricular activities. Trips that are planned for distances further than 100 miles must be announced by the District Superintendent or District Superintendent’s designee at a scheduled publicly accessible Board of Education Meeting before or immediately after the trip. In the event that the activity occurs in subsequent years, the announcement must be made each school year.
Transportation to School Sponsored Events including Extra Curricular Activities and Field Trips
Where the District has provided transportation to students enrolled in the District to a school sponsored field trip, extracurricular activity or any other similar event, it shall provide transportation back to either the point of departure or to the appropriate school in the District unless the parent or legal guardian of a student participating in such event has provided the District with written notice, consistent with District policy, authorizing an alternative form of return transportation for such student or unless intervening circumstances make such transportation impractical. In cases where intervening circumstances make transportation of a student back to the point of departure or to the appropriate school in the District impractical, a representative of the School District shall remain with the student until such student’s parent or legal guardian has been contacted and informed of the intervening circumstances which make such transportation impractical; and the student has been delivered to his/her parent or legal guardian.
The guide lines for when and under what conditions students will be allowed to use an alternative form of transportation returning from a school sponsored event and who will be responsible for students upon their return from such event are stated below.
1. Generally all students participating in school sponsored events where transportation is provided shall go to and return from such event via the school provided transportation. All students are required to ride the designated bus and are NOT permitted to drive a vehicle. Emergency or medical issues will be considered on an individual basis and will require documentation from a medical doctor.
2. Upon returning from the event, the supervising employee (i.e., teacher, principal) shall remain with the students until all have been picked up by their parent, legal guardian or person chosen by the student’s parent or legal guardian to deliver them home.
3. A parent or legal guardian may choose to transport his or her child home from a school sponsored event themselves or to have his/her child transported home from a school sponsored event by another responsible adult, such as a sibling, a relative (aunt, grandparent, etc.) or a neighbor.
4. Before a student will be allowed to use alternative transportation from a school sponsored event, the student’s parent or guardian must provide the district with a written notice, specifying the date, the event and the specific person to whom their child can be released for transportation home. The building principal or his/her designee will need to speak to the parent to validate the note.
5. The district reserves the right to refuse to honor any such request, under reasonable circumstances.
6. Students will not be allowed to accept transportation from other High School students unless it is a sibling.
Transportation in Personal Vehicles
Personal cars of teachers and staff shall not be used to transport students except in the event of extenuating circumstances and authorized by the administration.
Upon formal application to and approval by the Board of Education buses may be rented to a municipal corporation; to any senior citizen center recognized and funded by the Office of the Aging; to any not-for-profit organization serving those with disabilities; or, to any not-for-profit organization that provides recreational youth services or neighborhood recreation centers. Such rentals can be made only for times when vehicles are not needed for student transportation and must be made for a consideration acceptable to the Board.
Transportation of Non-Resident Students
Non-resident families must provide their own transportation.
The safe transportation of students to and from school is of primary concern in the administration of the school bus program. All state laws and regulations pertaining to the safe use of school buses shall be observed by drivers, students and school personnel.
To assure the safety and security of students boarding or exiting school buses on school property, it shall be unlawful for a driver of a vehicle to pass a stopped school bus when the red bus signal is in operation.
The Transportation Supervisor, in cooperation with the principals, has the responsibility of developing and publishing safety rules to be followed by drivers and passengers, including rules of student conduct. In order to ensure maximum safety to those riding school buses, it is necessary that students and drivers cooperate in this effort. There is no substitute for training to develop safe habits in pedestrian and vehicular traffic.
All buses and other vehicles owned and operated by the School District will have frequent safety inspections, and will be serviced regularly. The Transportation Supervisor will maintain a comprehensive record of all maintenance performed on each vehicle.
Every bus driver is required to report promptly any school bus accident involving death, injury, or property damage. All accidents, regardless of damage involved, must be reported at once to the Transportation Supervisor.
Use of Seat Belts on Buses
The Board of Education recognizes that seat belts may be helpful in the prevention of a serious injury in certain types of accidents. The Board encourages parents and guardians to discuss with their child the importance of seat belts and the role that seat belts can serve in the prevention of serious injury in certain cases.
The District will instruct students on the use of seat belts as prescribed by law.
School Bus Idling
The Board of Education recognizes the need to promote the health and safety of District students and staff and to protect the environment from harmful emissions found in bus exhaust, in particular diesel exhaust, by eliminating the unnecessary idling of all school buses on school property including all schools within the District or at any school or school related activities to which District students are transported. For purposes of this policy, an “idling school bus” shall mean a school bus that is parked or stopped at a school or other location and has its engine running. This policy applies to the operation of every District-owned and/or contracted school bus. The District shall strive to eliminate all unnecessary idling of school buses such that idling time is minimized in all aspects of school bus operation.
In accordance with the Rules and Regulations of the New York State Department of Environmental Conservation (DEC), excessive idling of certain vehicles is illegal in New York State. State regulations provide in part that buses exceeding 8,500 pounds and designed primarily for transporting persons or properties (i.e., a “heavy duty vehicle”) shall not idle for more than five (5) consecutive minutes when not in motion unless otherwise authorized by the regulations. Significantly, the state regulations apply to a heavy-duty vehicle whether or not powered by a diesel or non-diesel fueled engine.
Further, the five (5) consecutive minute limitation on idling applies to buses whether owned, operated or leased; or to one who owns, leases or occupies land and has the actual or apparent dominion or control over the operation of the bus present on such land.
Exceptions to the five (5) consecutive minute limitation on idling of school buses will be as enumerated in state regulations and include, but are not limited to, the following:
a) The bus is forced to remain motionless because of the traffic conditions over which the driver has no control;
b) Idling to maintain an interior temperature of fifty (50) degrees Fahrenheit when the outside temperature is less than fifty (50) degrees or an interior temperature of seventy (70) degrees Fahrenheit when the temperature outside is more than eighty (80) degrees;
c) Auxiliary function such as wheelchair lifts if the operation requires the engine to continue running;
d) When operation of the vehicle is required for maintenance, including necessary pre-trip safety inspections.
Use of Cell Phones and Portable Electronic Devices Prohibited
Use of portable electronic devices by a school bus driver at times the vehicle is in operation on the roadway poses a potential safety risk. All school bus drivers are prohibited from using portable electronic devices while the bus is in operation and students are on the bus.
Personal cell phones are to be placed in the “off” position when in the possession of the school bus driver while the bus is in operation. Cell phones may be used in case of emergency.
The following terms are defined as:
a) “Portable electronic device” shall mean any mobile telephone (hand held or “hands free”), personal digital assistant (PDA), portable device with mobile data access, laptop computer, pager, broadband personal communication device, two-way messaging device, electronic game, or portable computing device.
b) “Using” shall mean holding a portable electronic device while viewing, taking or transmitting images, playing games, or composing, sending, reading, viewing, accessing, browsing, transmitting, saving or retrieving e-mail, text messages, or other electronic data.
c) “In operation” shall mean that the bus engine is running, whether in motion or not.
Publication of District Policy/Bus Driver Training
This policy shall be posted at the Transportation Department and bus garage; and the Director of Transportation shall provide training to District bus drivers/transportation personnel on the District’s idling reduction program and other practices for environmentally friendly bus operations to reduce school bus emissions and minimize exposure to bus exhaust. Appropriate signage shall be posted at each school to remind drivers and school staff of the policy.
Also, as may be applicable, the District shall ensure that each vendor/contract bus company receives a copy of the District policy regarding idling of school buses and shall provide any educational materials, regulations and/or procedures developed by the District with regard to meeting training requirements of the District’s idling reduction program. The vendor/contract bus company shall sign for receipt of all of the above documents at the beginning of each school year and shall provide training for all currently employed bus drivers/transportation personnel. The vendor/contract bus company must also en sure that newly hired bus drivers, upon employment, are informed of the District policy and provided appropriate training regarding the idling of school buses.
The provisions of this policy shall be incorporated by reference in all transportation contracts and agreements.
The District shall otherwise publish its School Bus Idling Policy at its discretion, which may include publication in the local newspaper and/or annual District calendar.
Sanctions for Violation of District Policy
District employed bus drivers as well as other District employees who are known to have engaged in prohibited behavior with regard to excessive idling of school buses are subject to disciplinary action pursuant to the applicable collective bargaining agreement, as well as the sanctions provided for in law and/or regulations.
Any significant violations by vendors/contract bus companies of District policy and/or regulations regarding excessive idling of school buses shall result in revocation of their contract for the transportation of District students; and they may be subject to sanctions provided for in law and/or regulations.
The District will monitor and enforce compliance with this policy; and any person may report incidents of noncompliance by contacting the Director of Transportation.
A person shall be qualified to operate a bus only if such person:
a) Is at least twenty-one (21) years of age;
b) Has been issued a currently valid driver’s license or permit which is valid for the operation of a bus in New York State;
c) Has passed the annual bus driver physical examination administered pursuant to Regulations of the Commissioner of Education and the Commissioner of Motor Vehicles. In no case shall the interval between physical examinations exceed a thirteen-month period;
d) Is not disqualified to drive a motor vehicle under Sections 509-c and 509-cc and any other provisions of Article 19-A of the Vehicle and Traffic Law;
e) Has on file at least three (3) statements from three (3) different persons who are not related to the driver/applicant pertaining to the moral character and to the reliability of such driver/applicant;
f) Has completed, or is scheduled to complete, State Education Department safety programs as required by law;
g) Is in compliance with federal law and regulations, as well as District policy and/or regulations, as it pertains to meeting the standards governing alcohol and controlled substance testing of bus drivers if and when applicable;
h) Has taken and passed a physical performance test at least once every two (2) years and/or following an absence from service of sixty (60) or more consecutive days from his/her scheduled work duties;
i) Is in compliance with all other laws and regulations for operating a school bus, including licensing and training requirements.
Special Requirements For New Bus Drivers
Before employing a new bus driver, the Superintendent or his/her designee shall:
a) Require such person to pass a physical examination within four (4) weeks prior to the beginning of service;
b) Obtain a driving record from the appropriate agency in every state in which the person resided, worked, and/or held a driver’s license or learner’s permit during the preceding three (3) years;
c) Investigate the person’s employment record during the preceding three (3) years;
d) Require such person to submit to the mandated fingerprinting procedures;
e) Request the Department of Motor Vehicles to initiate a criminal history check;
f) Require that newly hired bus drivers take and pass the physical performance test, as mandated by Commissioner’s Regulations, before they transport students.
In accordance with federal regulations, employees in safety-sensitive positions as defined in regulations, including school bus drivers who are required to have and use a commercial drivers license (CDL), are now subject to random testing for alcohol, marijuana, cocaine, amphetamines, opiates (including heroin), and phencyclidine (PCP). The District shall adhere to federal law and regulations requiring the implementation of a drug and alcohol testing program for such employees in safety-sensitive positions.
The District shall either establish and manage its own program, by contract, or through a consortium for the provision of alcohol and drug testing of employees in safety-sensitive positions. Safety-sensitive employees (SSE), including school bus drivers who drive a vehicle which is designed to transport sixteen (16) or more passengers (including the driver), shall be subject to this requirement.
Federal regulations require that the District test school bus drivers and other SSEs for alcohol and drugs at the following times:
a) Drug testing will be conducted after an offer to hire, but before actually performing safety-sensitive functions for the first time. Such pre-employment testing will also be required when employees transfer to a safety-sensitive position.
b) Safety-sensitive employees are also subject to a random drug and/or alcohol test on an unannounced basis just before, during or just after performance of safety-sensitive functions.
c) In addition, testing will be ordered if a trained supervisor has a “reasonable suspicion” that an employee has engaged in prohibited use of drugs and/or alcohol.
d) There will also be post accident testing conducted after accidents on employees whose performance could have contributed to the accidents.
e) Finally, return-to-duty and follow-up testing will be conducted when an individual who has violated the prohibited alcohol and/or drug conduct standards returns to performing safety-sensitive duties. Follow-up tests are unannounced and at least six (6) tests must be conducted in the first twelve (12) months after an employee returns to duty. Follow-up testing may be extended for up to sixty (60) months following return-to-duty.
All employee drug and alcohol testing will be kept confidential and shall only be revealed without the driver’s consent to the employer, a substance abuse professional, drug testing laboratory, medical review officer and any other individual designated by law.
The following alcohol and controlled substance-related activities are prohibited by the Federal Highway Administration’s drug use and alcohol misuse rules for drivers of commercial motor vehicles and other SSEs:
a) Reporting for duty or remaining on duty to perform safety-sensitive functions while having an alcohol concentration of 0.04 or greater.
b) Being on duty or operating a commercial motor vehicle (CMV) while the driver possesses alcohol, unless the alcohol is manifested and transported as part of a shipment. This includes the possession of medicines containing alcohol (prescription or over-the-counter), unless the packaging seal is unbroken.
c) Using alcohol while performing safety-sensitive functions.
d) Using alcohol four (4) hours or less before duty.
e) When required to take a post-accident alcohol test, using alcohol within eight (8) hours following the accident or prior to undergoing a post-accident alcohol test, whichever comes first.
f) Refusing to submit to an alcohol or controlled substance test required by post-accident, random, reasonable suspicion or follow-up testing requirements.
g) Reporting for duty or remaining on duty, requiring the performance of safety-sensitive functions, when the SSE uses any controlled substance. This prohibition does not apply when instructed by a physician who has advised the SSE that the substance does not adversely affect the SSE’s ability to safely operate a CMV.
h) Reporting for duty, remaining on duty or performing a safety-sensitive function, if the SSE tests positive for controlled substances.
Drivers and other SSEs who are known to have engaged in prohibited behavior with regard to alcohol misuse or use of controlled substances are subject to disciplinary action and penalties pursuant to District policy and collective bargaining agreements, as well as the sanctions provided for in federal law. SSEs who have engaged in such prohibited behavior shall not be allowed to perform safety-sensitive functions until they are:
a) Evaluated by a substance abuse professional (SAP).
b) Complete any requirements for rehabilitation as set by the District and the SAP.
c) Pass a return-to-duty test with the result below 0.02 if the conduct involved alcohol, or a controlled substance test with a verified negative result if the conduct involved controlled substance use.
d) The SSE shall also be subject to unannounced follow-up alcohol and controlled substance testing. The number and frequency of such follow-up testing shall be as directed by the SAP, and consist of at least six (6) tests in the first twelve (12) months.
The Superintendent of Schools shall ensure that each SSE receives a copy of District policy, educational materials that explain the requirements of the alcohol and drug testing regulations, and any regulations and/or procedures developed by the District with respect to meeting those requirements. The Superintendent or his/her designee shall ensure that a copy of these materials is distributed to each SSE, who shall sign for receipt of all of the above documents, as well as other appropriate personnel, prior to the start of alcohol and controlled substance testing as well as at the beginning of each school year or at the time of hire for any safety-sensitive employees. Representatives of applicable collective bargaining units shall be notified of the availability of this information.
The Superintendent or his/her designee shall arrange for training of all supervisors who may be utilized to determine whether “reasonable suspicion” exists to test a driver for prohibited conduct involving alcohol or controlled substance use/abuse.
Any violation of this policy and/or District procedures, and applicable federal and state laws by a covered employee shall be grounds for disciplinary action including, but not limited to, fines, suspension, and/or discharge in a manner consistent with District policy, collective bargaining agreements and applicable law.