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The Superintendent and the administration shall have the overall responsibility for budget preparation, including the development of a budget calendar. The budget calendar will be prepared by the Assistant Superintendent for Business. The calendar will identify budgetary activities and the schedule for each activity. The calendar shall include preliminary dates for the Board’s consideration of the proposed budget and the tentative date(s) for public presentation of the adopted budget, including the notifications required by law.

In developing the budget, the Superintendent may seek advice and suggestions from the Board, staff, students and the community. Building Principals will develop and submit their budget recommendations for their particular schools to the Superintendent. The Principals’ recommended budgets will reflect their judgment as to the most effective way to utilize resources in relation to the priorities of the school.

Administrators of other areas will develop and submit budget recommendations for their departments to the Superintendent.Their recommendations shall reflect their judgment in utilization of resources in terms of the District’s priorities and finances. The Superintendent shall present a tentative budget proposal for the following year to the Board no later than March 30th of each year.

The budget will be designed to reflect the District’s objectives for the education of the students. It will be carefully organized and planned to provide adequate accounting for each program expenditure, being mindful of the financial needs of anticipated program developments, and be within the financial limitations of the District.

When the Board has previously agreed to a proposal, it is committed to the continuation of funding for that proposal for the period of time originally agreed upon, subject to evaluation or until the Superintendent recommends its discontinuance.

District monies may be used to present the annual budget and related information to the voters. It shall not, however, use these funds to promote the budget or to ask for a “Yes” vote.

The budget for the ensuing school year shall be thoroughly reviewed by the Board, and adopted by resolution for placement on the ballot, before its presentation to the voters for approval.

Ref: Education Law §§1608(2)-(4); 1716(2)-(4); 1804(4); 1906(1); 2002(1); 2003(1); 2004(1); 2022(2); 2601-a

State Education Department Handbook No. 3 on Budget

Phillips v. Maurer, 67 NY2d 672 (1986)

Appeal of Waitkins, 26 EDR 263 (1986)

Matter of Greenville Taxpayers Association, 26 EDR 22 (1986)

Fiscal Management (NYSSBA, 1997)

Adoption date: December 1, 1995

Amended date: October 24, 2022