Since the list of ordinary contingent expenses is continually evolving due to statutory change and administrative and judicial decisions, districts are advised to check with their attorney.
Expenditures for legal obligations:
- debt service (both principal and interest payments)
- judgments from court and orders of the Commissioner of Education
- Social Security and retirement obligations as well as other payroll taxes and assessments; and other preexisting contractual obligations
Expenses specifically authorized by statute:
- library books and other instructional for a school library
- expenditures for interschool athletics, field trips and other extracurricular activities
- transportation within all authorized mileage limits, including mileage limits adopted by the voters which deviate from the statutory mileage limits
- textbooks
- supplies for sale, rental or loan to students
- expenses in connection with membership in the New York State School Boards Association
- convention and conference expenses
- youth bureaus, recreation and youth service projects, and other youth programs
- the district’s share of BOCES services
- health and welfare services
- grants in aid received from either the state or federal government, other gifts, and insurance proceeds not involving the expenditure of local money
- nursery school
- kindergarten
- accident insurance for students
- in-service training for teachers
- eye safety devices
Other items necessary to maintain the educational program, preserve property and assure the health and safety of students and staff. The following is a partial list:
- necessary travel expenses of board members and employees on official business;
- amount needed to pay for necessary legal services;
- instructional supplies for teachers’ use (regardless of program);
- necessary salaries for the necessary number of non-teaching employees;
- utilities, including fuel, water, light, power and telephone;
- use of school buildings for teachers’ meetings and PTA meetings with school-connected purposes;
- emergency repairs of school plant;
- maintenance of necessary sanitary facilities;
- necessary expenditures for complying with commissioner’s regulations pertaining to such items as fire alarm system and fire escapes;
- temporary rental of essential classroom facilities;
- certain expenses, such as for emergency repairs, or to equip a classroom or classrooms where it is essential to house additional students;
- required civil defense equipment;
- materials used in classes by students where uniformity is essential to the programs or to preserve health and safety;
- newspaper and periodical subscriptions for library and classroom use where essential for instruction or to preserve continuity of sets;
- options on land where the price of the option is nominal;
- expenditures necessary to advise voters concerning school matters;
- preliminary plans and specifications needed to submit propositions to voters;
- staff necessary to the operation of the district; and
- any other items which the Board has previously declared to be an ordinary contingent expense.
Adoption date: April 27, 1998
Reviewed: August 28, 2017