School Business Official Monthly Calendar and Reporting Documents

Transcription

1 School Business Official Monthly Calendar and Reporting Documents July 2018 State Aid & Financial Planning Service Prepared by: Kathy Beardsley Colleen DiCaprio Rose Fiddemon Mike Los Deb Markell Sarah Morrison Jay O Connor Alyssa Scarcella John Tamburello July 2018 School Business Official Monthly Calendar

2 COPYRIGHT NOTIFICATION Questar III, 2018 This reference manual is copyrighted material and is intended only for the use of the State Aid and Financial Planning Service participating districts. The State Aid and Financial Planning Service may copy this reference manual for distribution to its participating districts. The contents of this reference manual may not be copied or reproduced in any form or by any means for any other individual or organization without the prior written permission of the State Aid and Financial Planning Service. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar

3 Table of Contents INTRODUCTION... 1 MONTHLY CHECKLIST QUARTERLY CHECKLIST... 3 ANNUAL REMINDERS SPECIAL EDUCATION AND BUSINESS OFFICE CALENDAR JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE APPENDICES (DOCUMENTS) A. BUDGET AND PURCHASING CALENDAR B. FEDERAL AND STATE FUNDED PROJECTS C. CHECK STUB REFERENCE & STATE AID PAYMENTS D. PUBLIC OFFICERS LAW E. HEALTH AND SAFETY WORK RELATED INJURIES AND ILLNESSES F. PAYROLL REPORTING DEADLINE G. BUILDING PROJECT FINAL COST REPORT DUE DATES H. STAC/AUTOMATED VERIFICATION LISTING FILING DEADLINES I. THE SCHOOL DISTRICT ORGANIZATIONAL MEETING J. WEB RESOURCES FOR SCHOOL BUSINESS OFFICES K. FINANCIAL STATEMENT & OTHER AUDIT SUBMISSION DEADLINES L. MAINTENANCE OF EFFORT CALENDAR M. PROPERTY TAX REPORT CARD State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar

4 Introduction The following document is intended as a monthly guide to selected day-to-day activities of the typical School Business Office. We have also included an appendix containing selected documents, forms and other information. This document is intended as a general guide only. We recommend that you tailor the calendar to suit your individual district-specific dates and activities. It is our intention to update and distribute this document annually. We welcome any suggestions or comments you may have. Monthly Checklist FS-25 Request for Funds for a Federal or State Project Update Special Education Placements (File STACs for new/revised placements) File a DCERT for any new or continuing 10-month private special education placements Monitor Attendance and Days of Session Payroll Reports ERS and TRS Payments & Reports Benefits Student Accident, Health, Dental, Life Taxes Payroll (NYS withholding, Federal withholding), NYS Sales Federal and State Cafeteria Reimbursement Form Monthly Profit/Loss Statements for School Food Service Budget Status Report to Board of Education (monthly if budget transfers have been made since last report) including revenue and appropriation status reports Treasurer s Report to BOE Year End Fund Balance (project monthly from January through June 2019) Review BOCES contract and monthly bill Review outstanding checks State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 1

5 Monthly Checklist (continued) Prepare Final Cost Reports for capital construction projects as soon as certified as substantially complete and all outstanding bills are paid Training on emergency response plan for new employees hired after start of the school year (within 30 days of hire) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 2

6 Quarterly Checklist Payroll Reports Federal 941, NYS-45 & related reconciliations GA-4 Worker s compensation reporting for self-insured plans m.jsp Bureau of Labor Statistics (BLS) Multiple Worksite Report (BLS 3020) NYS Sales Tax filing Due by 20th Budget Status Report to the Board of Education (at least quarterly if no budget transfers have been made since last report) Treasurer s Report Extra Classroom Activity Fund (for Board of Education meetings) Pesticides Notify District Staff and Parents of non-exempt pesticide applications 1 Final Building Project Reports for Capital Construction Projects - review projects and verify due dates; prepare for completion (Appendix G) o For projects with Commissioner Approval Date prior to 7/1/11 verify due dates on Appendix G & prepare for completion o For all Capital Outlay Exception Projects verify due dates on Appendix G & prepare for completion o For projects (other than capital outlay exception) with Commissioner Approval Date on or after 7/1/11: Building aid will be paid the later of 18 months after Commissioner s approval or when Certificate of Substantial Competition AND Final Cost Report are filed with SED Aid is deferred if SA-139 is not included in 11/15/XX database of P/Y Direct Certification Matching (if not done monthly) (DCMP) 1 Notification required after close of summer session, after winter break, after spring break and after the end of each school year. Notification not required for use of pesticides exempt from reporting requirements. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 3

7 Annual Reminders Civil Service Report of Annual Salaries and Titles Review Internal Controls Respond to SED audit review letter Submit audited Financial Statements to SED through NYSED Portal (See Appendix K) Due October 15 th (or next business day if due date falls on a Saturday or Sunday) 2 Develop and Review Bidding Schedule Develop Budget Calendar for budget (see Appendix A) FS-25 Request for Funds for a Federal or State Project 3 FS-10-F Final Expenditure for a Federal or State Project 4 Waivers from Interest Rate Recalibration Review Form FB/SAMS submit any new waiver applications or any amendments to already submitted applications 5 Submit SA-132 form and/or SA-135 to SED (amortization schedule for bonds and notes and bond anticipation note schedule) immediately after sale of obligations to support capital construction projects o SA-132 must be submitted for Refunding Bonds & Energy Performance Contracts Submit SA-139 form (Request for Building Project Information) to SED for all capital projects as soon as general construction contract is signed 2 All districts other than Big 5 Cities/ Big 5 cities must submit audited financial statements by January 1(or next business day if due date falls on a Saturday or Sunday) 3 This is the form that must be submitted to request additional State and Federal grant funds. Districts may only request funds to cover expenses already incurred and 30 days of anticipated expenses. Payments totaling up to 90% of a grant s budget total may be requested. 4 Final expenditure reports for state and federal grants due 30 days after most state funded projects and 90 days after most federally funded projects end. 5 Projects and retro bonds listed on this form that do not have preliminary waiver approval will be amortized using a reduced interest rate starting with Building Aid. If interest waiver recalibration process started and district has not received or granted a waiver, only aid going forward will be adjusted. Prior year aid will not be affected. Any potential projects that may be impacted by the recalibration process, will be listed on form FB, Interest Recalibration form. See guidance per the website noted here: State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 4

8 Annual Reminders (continued) Submit electronic application for approval of bus/vehicle purchases via SAMS (formerly SA-16 form) for each new school bus/vehicle purchased to transport students. 6 (SAMS Form BP) Submit bus lease agreements for SED approval to School Operations and Management Services Fire inspections of buildings Health and Safety Committee ensure the district has a functioning committee as required per RESCUE regulations 7 Annual Playground inspections Create/Delete Accounts for SED Delegated Account System (SEDDAS) (seddas_help@nysed.gov/ ) Complete and submit RSU Supplemental Schedules for approved district operated summer special education programs (4408) CPSE Admin. Forms and schedules, SS-31 to SS-34 Claim and submit for reimbursement from county 8 Ensure use of environmentally sensitive green: cleaning and maintenance products 9 Pesticide Notification See September Calendar Prepare chemical hygiene plan 6 Districts are no longer required submit paperwork to the State Aid office to support the information on every bus/vehicle purchase. However, districts must keep substantiating documentation available on file for Records Retention and Disposition Schedule ED-1. 7 Parts to of the Regulations of the Commissioner of Education. 8 Section 4410 of NYS Education Law authorizes school districts to receive reimbursement from counties for reasonable and necessary CPSE administrative costs incurred for preschool students 9 Required by Section 409(I) of Education Law. For additional information go to: State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 5

9 Annual Reminders (continued) Prepare and post: o Form SH900-New York State Department of Labor (NYSDOL) Log of Work Related Injuries and Illnesses o Form SH NYSDOL Summary of Work Related Injuries and Illnesses o Form SH900.2 NYSDOL Injury and Illness Incident Report 10 Building Floor Plans Transmit updated building floor plans showing additions/space reconfiguration and floor plans for new facilities to law enforcement and fire officials, if applicable 11 Update 5 Year Capital Facilities Plan and Executive Summary Update 5 Year Maintenance Plan Review 403-b plan for compliance with Internal Revenue Service (IRS) requirements Update & submit Instructional Technology Plans 12 (Also requirement for Smart Schools Plans) Conduct 12 evacuation drills: with 8 between September 1 and December 31 o 8 Evacuation drills, 4 lockdown drills o 4 of the evacuation drills will be through fire escapes or secondary means of egress o 1 drill during lunch or assembly unless instruction is provided on how to evacuate during lunch or assembly Conduct 2 additional fire and emergency drills in buildings where summer school is located; 1 drill within 1 st week Designation of Chief Emergency Officer New amendments require designation to coordinate and responsibility of: o Communication between staff, law enforcement, and first responders o Ensure staff understanding of the district-level safety plan o Completion and yearly update of building-level emergency response plans 10 SH900 log maintained on a calendar year basis. Summary Form SH900.0 should be prepared after close of each calendar year and posted in conspicuous locations from February 1 st through August 30 th. Form SH900.2 is to be completed for each reportable injury or illness. If other forms contain equivalent information, they may be used in place of the NYSDOL forms. (Refer to Appendix E). 11 School districts were first required to transmit building floor plans to law enforcement and fire officials in March Entered into SED Monitoring system through NYSED application Business Portal. All ITPs must be submitted to NYSED by Friday, October 26, 2018.The ITP will cover the three-year period from July 1, 2018 to June 30, Annual updates to the plan will be allowed but will not be required. Updates in and will not require RIC certification and will be submitted directly to NYSED. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 6

10 Annual Reminders (continued) Test and review Emergency Response Procedures School Emergency management plan must be updated annually no later than Oct. 1 of the school year 13 Emergency plan for sheltering and early dismissal should be tested at least once each school year ( Annual Right to Know, blood borne pathogens and other risk management related training for all district employees School Safety Plans-Project SAVE (District-wide and building level) o Conduct public hearing o Board adoption 30 days after hearing o Submit to SED o Submit via NYSED Business Portal to the NYS Police and local law enforcement within 30 days of adoption, but no later than October 15, Notification letter and Tuition Billings for Nonresident Students (Includes students in foster placement in the district who are from a different district of origin) Comply with all Asbestos Hazard Emergency Response Act (AHERA) requirements including triennial re-inspection and surveillance of Asbestos Containing Building Materials every 6 months 14 Nonpublic School Health Services agreements and billings 15 Have contract or agreement in place for nonresident students attending this district (district to district) Review schedule of district debt service payments (Bonds, BANS, etc.) Prepare RFP for external audit services (when applicable) Part of the Regulations of the Commissioner of Education (Students and staff need to be notified in writing no later than Oct. 1 of each school year) 14 SED requires that an asbestos surveillance be made very six months and records must be kept by a designee in the district and signed by the Local Education Agency or LEA. NYS Law requires school districts to notify the public that an Asbestos Management Plan is in place and is available for public review. 15 Pursuant to Section 912 of Education Law, school districts may bill the district of residence for health services provided to students who attend nonpublic schools within the district boundaries but who reside in another school district. 16 All School districts (except NYC) shall utilize a competitive RFP process when contracting for the annual audit. The duration of audit engagements are limited to a maximum of five years. Nothing in the law precludes a school district, in its discretion, from permitting an independent CPA or an independent public accountant, engaged under an existing contract, to submit a proposal for audit services in response to a competitive RFP process or be awarded a contract for audit services under a RFP process. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 7

11 Annual Reminders (continued) Review Internal Auditor s annual report, annual plan and schedule Corrective Action Plans to address audit findings 17 Governance and financial oversight/accountability training for new board members 18 Post external audit report and corrective action plan on district website (when applicable) If prepared and BOE approved, post final annual budget and five (5) year financial plan on District website Review sales and use tax for calendar of submission dates ( Complete and submit all DVPUB s and AVL s (Automated Verification Listings), and STAC Reapplication Listings to SED STAC Office by required due dates for students with disabilities in public high cost ten-month placements Enter and verify private school placements, summer 4408 placements and summer 4408 transportation expenses for students with disabilities in STAC online Complete private and summer 4408 reapplication online Enter and verify Chapter 47, 66 and 721 placements plus nonresident homeless and incarcerated youth placements online in STAC Submit new student transportation contracts, based on bids/rfp s and contract extensions to SED Textbook Loan Program Implement process to loan textbooks for resident students attending nonpublic and charter schools 19 Parentally placed special education students attending nonpublic schools located in your school district. Bill resident district per SED guidelines Corrective action plans must be prepared within 90 days of receipt of an annual audit report or management letter from the district s external auditor or a final audit report issued by the State Comptroller. Districts must, to the extent practicable, begin to implement such plans before the end of the next fiscal year. 18 A school district board member or trustee or a BOCES board member serving a term of office beginning on or after July 1, 2005 (fiscal oversight) or elected or appointed for a first term beginning on or after July 1, 2011 (governance), must complete six hours of training for each during the first year of his or her term. Certificates of completion must be filed with the clerk of the board. Upon demonstration of compliance, no trustee or member of a board of education or a board of cooperative educational services (BOCES) shall be required to repeat the training requirement. Members of central high school district boards of education and BOCES board members are not required to repeat the six hours of training if they were already trained as a board member of a component school district. 19 Publication providing information on administration on Nonpublic School Textbook Loan Program found on SED State Aid website at Also refer to SED Handbook on Services to Pupils Attending Nonpublic Schools at 20 IDEA and the Regulations of the Commissioner of Education now require the district where nonpublic schools are located to provide special education services to all students attending such schools per an IESP prepared by the educating district s CSE. Cost of IESP, evaluations and special education services paid by district of residence. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 8

12 Annual Reminders (continued) Send bills directly to SED for special education services provided to nonresident nonpublic school students when parents do not agree to the release of personally identifiable information to financially responsible district of residence. Final Building Project Reports (FCR) for Capital Construction Projects prepare any that are due by June 30 th for capital outlay exception projects and other projects approved by SED prior to 7/1/11. Submit Form SA-139 for all Capital Constructions projects that have been bid and for which general construction contracts are signed. For capital projects SED approved after 7/1/11(other than capital outlay exception projects), Building Aid will not commence until 18 months from SA-139 submittal, SED approval and both the Certificate of Substantial Completion (CSC) and Final Cost Report (FCR) are submitted to SED. Flexible Benefits Sign-up check annual limits Conduct Bus Evacuation Drills (3 total per year) 21 Health Insurance Open Enrollment Salary Notices For Federally funded salaries, grant salary certifications must be signed by employees Have employees complete form for salary elections. (In accordance with IRS Code 409A) Staff performance evaluations per contract agreements School District Income Verification Program (SDIV) Prepare Annual Update to meet ongoing financial disclosure requirements associated with bonds issued previously by the school district. Update information contained in the official statement prepared when bonds were initially offered for sale. 21 Ed Law st conducted during 1 st 7 days of school, second between November 1 st and December 31 st and third between March 1 st and April 30 th. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 9

13 Annual Reminders (continued) File renewal application for Medicare Part D subsidy at least 90 days prior to the beginning of the plan year. For calendar year plans, file application no later than September 30, Ensure plan s actuary certification is attached. Ensure creditable coverage status has or will be disclosed to plan participants. Select subsidy payment frequency, either interim monthly, interim quarterly and interim annually or reconciled annually and submit aggregate claims data in accordance to this schedule. Annually reconcile claim data for interim monthly, interim quarterly or interim annually. E-Rate Application and Review according to official timetable (see the following website for timetable and due dates) Review SIRS data and BEDS submission (summary and individual school forms) for accuracy of enrollment and pupil count information pay careful attention to Pre-K and K-6 Free and Reduced Price Lunch (FRPL) counts Amend SIRS K-6 FRPL counts to include any students on the day school register on BEDS day who were subsequently certified as eligible to receive a free or reduced price lunch Standard Work Day and Reporting Resolution and Affidavit of Posting for BOE appointees who are members of ERS and who do not follow a fixed work schedule or who follow a fixed schedule, but do not use a time record keeping system showing hours worked. Transmit BOE approved resolution and affidavit to OSC, per Section of the Regulations of the NYS Comptroller, no later than 180 days after the start of a new term of office. Applicable to appointments commencing on or after August 12, Review BOE policies for possible revision. Update policies to reflect changes in law and regulation Ensure business office has user ID and password for Statewide Financial System (SFS) Update annual System for Awards Management (SAM) database and password ( SAM is a system required by the federal government to collect information on organizations applying for grants and contracts. Districts must annually register with SAM to obtain federal grants and contracts. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 10

14 Annual Reminders (continued) School districts that file Medicaid claims must participate in the Medicaid Random Moment Time Study (RMTS) and complete mandatory annual Medicaid cost report online required by the SSHSP Cost Based Settlement Process (**Temporarily suspended for the 7/1/17-6/30/18 school year) ( 23 Ensure all employees/contractors including administrators, those filing Medicaid claims and those providing services claimed for reimbursement are included on SED list of relevant employees involved with the Medicaid School Supportive Health Services Program (SSHSP). 24 Ensure employees and contractors involved with the Medicaid in Education Program (relevant employees) participate in annual compliance training. For upcoming 2018 training go to: Complete Medicaid Supportive School Health Services annual cost report and related online training using Medicaid Cost Reporting and Claiming System (MCRCS). Cost report for school year is due 12/31/ Notify OSC my March 31st, via web based reporting system, all retiree earnings district has paid has paid a retiree of the NYS Employees Retirement System or a retiree of the NYS Police and Fire Retirement System.Applies to retirees hired as employees, independent contractors or consultants / 23 The RMTS is being suspended on a temporary basis for the July 1, 2017 June 30, 2018 school year. Federal approval by the Centers for Medicare and Medicaid Services (CMS) for CPEs expired on June 30, The Department of Health has submitted Medicaid State Plan Amendments seeking CMS approval to continue using CPE reimbursement methodology for the SSHSP. Public Consulting Group, Inc. (PCG), the Department of Health s contractor, will not be collecting staff pool lists for the cost pools or sending out moment surveys to employees of the school districts/counties this school year. However, SSHSP providers must continue to maintain quarterly employee staff pool lists and all recordshttp:// 24 The term relevant employee means any person in the school district, county or 4201 school who, in some way, is involved with the NYS School Supportive Health Services (Medicaid-in-Education) program. Relevant employee also refers to people contracted by school districts, counties and 4201 schools for SSHSP purposes. This includes BOCES employees, consultants hired for Medicaid billings and employees of nonpublic schools involved in the SSHSP, as well as independent contractors hired to provide Medicaid-eligible services under the Supportive School Supportive Health Services Program (SSHSP). State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 11

15 Annual Reminders (continued) Forms A, FT, FB Data collection should be done throughout the year in order to avoid a last minute scramble. Form-A is primarily attendance and special education data. Collect this information periodically from the CSE, Attendance, and Guidance personnel and review for accuracy. This will provide for accurate and timely submission of reports. Forms FT and FB are primarily financial data. Part of Form FT & FB is done automatically upon completion of the. ST-3 (the balance of the information should be kept up to date in a file for quick reference). For example, bus purchases, building projects and related service should be kept up to date During the budget process, keep information that can be used in the projection column (possible borrowings, expenses, etc.) Review Affordable Care Act information reporting requirements that must be provided to the IRS and to employees and ensure deadlines are met. Collect data for all lawyers providing legal services to the school district during the prior school year per section 2053 of Education Law. Submit through the Business Portal BOE resolutions required for increasing funding of reserves where BOE action is the allowed methodology Submit Maintenance of Effort (MOE) calculator for IDEA 611 and 619 to idea@nysed.gov (Submitted twice a year compliance and eligibility) (See MOE illustration, Appendix L) Confirm E-Rate opportunities and check eligibility requirements with local BOCES NEW IN 2018 School-based budget report due to Division of Budget (DOB) and SED by July 1 st (or as form is available) for certain identified districts. NEW IN 2018 Prohibition against meal shaming plan due to SED by July 1 st ( New Annual Sexual Harassment Prevention requirements bill Employers to implement written sexual harassment prevention policies on ANNUAL basis 25 Feminine Hygiene products to be provided at no cost in elementary and secondary schools, effective July 1, State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 12

16 Committee on Special Education and Business Office Calendar July File STACs for new summer school placements Complete online re-applications for continuing current year summer school student placements Prepare and execute the IDEA pass through funds contracts (611 and 619) Prepare FTE counts of students with disabilities to be reported on Form A of the state aid claim entries 19 through 54 Submit Medicaid claim Review Gold Star Report ( to ensure verification of students, programs and summer transportation expenses. This should be done on a continuous basis because of periodic updates to the system. Public High Cost students enrolled during the 10-month school year are verified online via DVPUB screen and the DVPUB Signature form to be completed and returned to the SED STAC Office Verification Review District STAC User ID s and delete employees who may not work for the district any longer August Determine transportation costs for special education students in approved summer school programs. Make sure expenses for such services are recorded in the Special Aid Fund (F5511) Prepare and execute the agreements with other school districts for nonpublic parentally placed students Prepare and execute the agreements with special education providers Review for accuracy the FTE counts of students with disabilities to be reported on Form A of the State Aid Claim entries 19 through 54. Retain a copy of the back-up information in the business office Complete online re-applications for 10-month BOCES, Private, and In-District students. If you do not have accurate costs, make sure to input similar costs to the prior year. Round to a whole number so you are reminded that this is an estimate not a true cost. Input any new entrants and estimate cost. Submit Medicaid claim Review Gold Star Report (updated monthly) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 13

17 Committee on Special Education and Business Office Calendar (continued) September File a DCERT for all 10-month private placement students o New DCERT required if student changes placement type, changes district or goes from preschool to school-age Gather salary information and student placement information so that in-district per student cost can be developed for STAC purposes in order to claim Public High Cost Aid for students where special education and related service costs exceed three times Approved Operating Expense per pupil threshold. Calculate the in-house per student costs of special education and related services specified on student IEPs. Request a copy of the BOCES bill to be used for the filing of STACs File STACs for 10-month high cost public placements File STACs for private placements Submit Medicaid claim Review Gold Star Report (updated monthly) October The goal is to have all eligible students served in the current year entered in STAC by mid-october Request final year-end billing (summary level) report of prior year for BOCES placements after BOCES refund is determined. This will be needed to complete the DVPUB. Submit Medicaid claim Review Gold Star Report (updated monthly) November Review all current year 10-month students and actual costs using BOCES bill. Update any STACs where actual cost was not entered on the re-application listing. Those that are only slightly different may be adjusted when the Year-End-Summary-Billing Report is issued in the subsequent school year. If your district has a group home, make sure all Chapter students have a valid STAC 200 filed with SED, then input the Chapter placement students in STAC using the reapplication feature. Submit Medicaid claim Review Gold Star Report (updated monthly) December Review current year STACs on file and update for changes in placements or new placements Submit Medicaid claim Review Gold Star Report (updated monthly) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 14

18 Committee on Special Education and Business Office Calendar (continued) January Review anticipated 10-month placement for next school year Input any new entrants for current year, update dates and costs for any exiting students. It is important to modify enrollment dates for students who leave a school district. If not done, a new district will not be allowed to STAC the child and will receive the error message overlapping service date with x district Submit Medicaid claim 4201 Verification Review Gold Star Report (updated monthly) February Forward SEDCAR forms received to the Federal grant writer and CSE office Verify all previous summer educational placements and transportation costs via the STAC on-line AVL verification screen. This will ensure a March payment for Summer 4408 aid. If any transportation cost exceeds $6,500 for an individual student, fill out the form to document actual cost and submit to STAC: Submit Medicaid claim Review Gold Star Report (updated monthly) March April Submit Medicaid claim Review Gold Star Report (updated monthly) Complete online DVPUB verifying costs for in-district, BOCES or other public high cost students from the prior school year and submit DVPUB signature form to the STAC Unit at SED. Attach High Cost Student Data Report for those in-district or other public district students where cost of 10-month program exceeds $104,999 and copy of final prior year BOCES bill ess_cost/high_cost_student_data_rates_exceeding_rpt.pdf File application for approval of new summer special education programs and submit to SED Office of Special Education for approval Any change in summer programs should be discussed between the business office and CSE Review all STACs to make sure all students are accounted for and update if necessary. Submit Medicaid claim Review Gold Star Report (updated monthly) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 15

19 Committee on Special Education and Business Office Calendar (continued) May June Make sure that all verifications (for private school placements, 10-month Public placement, Homeless, 4201 and all 4408 summer placements) are complete Review all STACs to make sure all students are accounted for, update if necessary. Submit Medicaid claim Review Gold Star Report (updated monthly) Review/Amend Program Service Dates for Summer and School Year via STAC online system Utilize reapplication feature for the school year Submit special education summer school staff appointments to the BOE, code special education summer program expenses to Special Aid Fund (F2253) Submit a list of students to be enrolled and services provided during the summer and the staff delivering the services to the business office Business office provides the CSE a final June BOCES bill to verify all STACs have been filed o File missing STACs Determine the accruals for Excess Cost aid to be received in August and September Prepare Federal IDEA 611 and 619 grant applications due 7/10 be sure not to include potential staff that could be used for high cost purposes Review all STACs to make sure all students are accounted for, update if necessary. Submit Medicaid claim Review Gold Star Report (updated monthly) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 16

20 July NEW IN 2018** School-based budget report due to Division of Budget (DOB) and SED by July 1 st (or as form is available) for certain identified districts. NEW IN 2018 ** Prohibition against meal shaming plan due to SED by July 1 st 26 Organizational Meeting Board of Education (See Appendix I) Board Resolutions and Authorizations (appointments, oaths of office, cooperative bids, authority to approve budget transfers, payroll certification, loans to food service fund, special aid fund, etc.) See Appendix I -- Clerk Calendar (Review other appointments i. e. Homeless Liaison, Title IX Coordinator, etc. that may not be listed in Appendix I) Establish petty cash funds authorized by Board of Education Cash Flow and Fund Balance (review for accuracy) Treasurer s Report (for Board of Education Meeting) State Aid Forms A, FT, FB and ST-3 (Due September 1, 2018) State Grants FS-10-F (Final Reports from last school year) Due July 30th for grants that ended June 30th 27 School Lunch bid if applicable (food, kitchenware, paper goods etc.) Fixed Asset Inventory update Publish bids for new pupil transportation contracts by July 1 st for students with disabilities IDEA Section 611 and 619 and applications and MOE eligibility due July 10th Child Nutrition Management website has a policy template available for your use. See plan to: cn@nysed.gov 27 FS-10-F This report needs to be filed for all State and Federal Grants upon completion. (Due 90 days after most Federal Grants end and 30 days after most State Grants end). See 28 Section 611 and Section 619 are provisions under the Individuals with Disabilities Education Act (IDEA), the nation s special education law. Each district must annually file a Federal Grant application to access the money allocated to it under each section. Districts should visit the Special Education Budget and Finance area of the NYSED website, found at to learn more about Section 611 and 619. Reminder: Section 18-Public Officers Law of the State of New York If not in place already, the Board of Education should adopt an indemnification policy covering officers, employees, and the Board itself from personal liability (See Appendix D for sample policy). State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 17

21 July (continued) New - effective July 1, 2018 Review Uniform Guidance for Federal Awards regarding procurement policies and procedures New documentation and written policies requirements (2 CFR ) Review schedule of debt service payments for year Plan for transportation of students on contract buses Submit STAC forms for all special education students that attend summer programs File DCERT for any new or continuing 10-month private special education placements Publish Annual Financial Statement 29 File 2 nd Quarter Federal 941 & NYS-45 payroll reports GA-4 Worker s compensation reporting for self-insured plans m.jsp Bureau of Labor Statistics (BLS) Multiple Worksite Report (BLS 3020) Certify to OSC compliance with tax cap for Property Tax Relief Credit by July 21 st Conduct total of 2 fire and emergency drills in buildings where summer school is located; 1 drill within 1 st week Complete STAC Reapplication 30 Assessment Roll Verification New filing procedures for Filed through OSC website 31 Due July 31, Education Law 1721 and Commissioner s Regulations Part govern the publication of this report and its contents. Report is to be published in one newspaper published within the district, one newspaper with general circulation within the district or by posting copies in five public places within the district, whichever applies. 30The SED STAC Unit now posts STAC Reapplication Listings on-line. Districts should complete the reapplications by the required due date(s). The listing for students in 10-month public high cost placements is electronic and must be completed on-line. 31 The process for reporting the Assessment Roll Verification (ARV) information has changed for School districts will now complete the process using the Office of the State Comptroller s (OSC) Online Services website, which is already used to file Property Tax Cap and Tax Cap Compliance forms. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 18

22 August Business Office Orientation for New School Employees (if applicable) Cash Flow and Fund Balance - review for accuracy Treasurer s Report (for Board of Education Meeting) Teacher and support staff Salary Statements - update if necessary Prepare Tax Warrant and Collection Process 32 Submit school tax rates and school tax bill data files to school.taxrates@tax.ny.gov no later than 7 days after your school board adopts school tax rates Forms A, FT, FB and ST-3 (Due September 4, 2018) Revise Bus Routes (if applicable) Bus Driver Physicals and Article 19A refresher training Free and Reduced Priced Lunch Applications - prepare and distribute to parents in September, publish policy in paper 33 Ensure students prior year eligibility status for free/reduced meals is carried over for first 30 operating days of the SY Update meal pricing in food service point of sale systems BOE approved for full meal prices, input updated federal and state meal reimbursement rates (See CNMS website for updated rates) Direct Certification matching process DCMP (food service)/ Transportation Contracts - must be signed by contractor & Board President or designee on or before the date service begins. Must be signed by Superintendent on or after the contract agreement date Taxes The Board of Education must approve the tax warrant by the warrant date. Warrant dates will vary throughout the state but for the most part on or before 9/1 for Centrals and Union Frees, on or before 10/1 for Small Cities and Big Five. In Nassau County, Long Island the tax warrant date is August 15 th. Suffolk County warrant date is October 1 st. 33 Free and Reduced Priced Lunch Applications These forms should be sent home to the parents for review and application during the first week of school to ensure timely processing. 34 Transportation Contracts Executed contracts must be submitted to SED within 120 days of the start of service. Transportation Aid will be prorated if contract is signed after start of service regardless of 120 days. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 19

23 August (continued) Complete preparation of buildings for September opening of school Attorney Reporting Ed Law 2053, Due 8/14 35 Transportation Information - sent to parents LEA Consolidated Application for ESSA-Funded Programs due August 31, 2018 Management Discussion and Analysis statement 36 Publish Annual Financial Statement, if not done in July (small city school districts must publish their Annual Financial Statement within three months of the close of the fiscal year) Tax Collectors Notice Publish twice in two newspapers with 1 st notice one month before taxes are due on 9/30 to inform property owners of 9/1 to 9/30 tax collection period. Required by Section 1322 of Real Property Tax Law. File DCERT for any new or continuing 10-month private special education placements Prepare for accounting and reporting of Community Schools Set-Aside funds due in annual September SAMS filing through NYSED business portal Projected expenses for the SY Expenses accounted for in general fund but reported through appropriate existing codes within the annual ST-3 report (SAMS Community Schools expenditure form) 37 Begin Preparations for form SA-132 and/or SA-135 to SED (amortization schedule for bonds and notes and bond anticipation note schedule). Due 9/1 CR Part 154 Comprehensive ELL Education Plan (CEEP), Due 8/31/18 35 Through NYSED Business portal 36 To be prepared by district management for inclusion in annual independent audit report. 37 Programmatic questions can be directed to the Office of Student Support Services / Questions related to operation or submission of the SAMS form should be directed to State Aid at State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 20

24 September New for 2018 Breakfast after the Bell Districts with at least 70% free and reduced student eligibility must participate beginning in the school year 38 Submit application for approval of bus/vehicle purchase via SAMS immediately following the delivery of any bus/vehicle purchased to transport students. (Form BP) State Aid Forms (SAMS, ST-3 and related schedules) due September 4, review for accuracy and amend if necessary ASAP Cash Flow and Fund Balance - review for accuracy Cash Flow - modify and update Treasurer s Report (for Board of Education Meeting) Encumber all known and anticipated expenses Complete and submit State Aid Schedule F6 by September 4th to report borrowings to finance bus purchases Submit district-wide school safety plans and building-level emergency response plans via NYSED business portal - Board approval or amendment of by September 1, Billings - send out bills for transportation, etc. (if applicable) STAR / Reimbursement Application/Joint Statement of School Levy file with Office of Real Property Tax Services (ORPTS)/NYS Tax Department (may be revised at a later date) Nonresident Tuition Rates - review placements and billing options File DCERT for any new or continuing 10-month private special education placements Document summer special education 4408 transportation expenses and record in Special Aid Fund F5511 and F5541. Submit to SED supplemental transportation verification form for costs over $6,500 Prepare response to auditor s management letter (as applicable) 38 In accordance with Section 2, Part B of Chapter 56 of the Laws of 2018, beginning in the school year, and continuing every year thereafter, all public elementary or secondary schools with at least seventy percent or more of its students eligible for free or reduced-price meals under the federal National School Lunch Program are required to offer all students a school breakfast after the instructional day has begun. The list of schools required to offer Breakfast After the Bell for the school year can be found in Excel or PDF. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 21

25 September (continued) Bus drill (within first 7 days of school) Prepare 3 rd Quarter Payroll Reports Federal 941, NYS-45 & related reconciliations Pesticide Notification - Transmit policy, district contact information and form to request inclusion on list of individuals to be notified 48 hours in advance of toxic pesticide applications to parents and district staff Annual school safety and school violence prevention training for all staff must be completed by September 15 th NYS Sales Tax Return for quarterly filers due September 20 th for the months of June, July and August 39 Review BOCES invoices for appropriate services and charges Free and Reduced Priced Lunch Applications - prepare and distribute to parents in early September Tax Collectors Notice Publish second notice during month of September. No specific date specified in law Send Tax Collectors Notice by mail no later than September 10 th to non-resident taxpayers and an officer of the following types of corporations liable for taxes (railroad, telegraph, telephone, electric, gas, water, pipeline) Review School Calendar - ensure 180 days of session/and 900/990 hours of instructional hours (student attendance, superintendent conference days and Regents exams) 40 Forms A, FT, FB and ST-3 are due to SED on September 4, 2018 Six Month Asbestos Surveillance The filing requirement for sales tax is based on tax due and is either annual or 4 times per year. 40 NYSED preliminarily approved new regulations requiring 900 total annual hours of instruction for K-6 students and 990 total annual hours of instruction for 7-12 students. It is expected that the new regulations will be formally adopted by the Board of Regents at the September 2018 meeting with guidance issued soon thereafter. 41 Asbestos Surveillance of Asbestos Containing Building Materials (ACBM) As required by SED, must be performed and records kept once every six months by a designee in the district and signed by Local Education Agency (LEA). State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 22

26 October Cash Flow and Fund Balance - review for accuracy Treasurer s Report (for Board of Education meeting) Treasurer s Report Extra Classroom Activity Fund (for BOE meeting) Prepare Enrollment Projections Budget Preparation - distribute forms to budget builders 42 Present budget calendar and budget development procedures to the BOE for adoption (See Appendix A for Budget and Purchasing Calendar) Certify through the BEDS submission that all staff have received annual school safety training Independent Auditors Report (BOE must accept, send to SED and Office of State Comptroller due October 15th -- all districts except Big 5 Cities) may be submitted electronically to SED via the NYSED Business portal and to OSC at: afrfile@osc.state.ny.us (See Appendix K) Send Single Audit via Internet to Federal Audit Clearinghouse and to SED Office of Audit Services. Required for districts that expend more than $750,000 in Federal Funds. For districts that have expenditures between $550,000 and $750,000, a Single Audit Report Exemption Form (AAREF) is required. 43 State Aid Projection Data - review and update; submit revisions to SED by mid- October Begin School Lunch Verification Process File 3 rd quarter 941 & NYS-45 payroll reports 42 This will vary from district to district, nonetheless it should be considered. 43 1) The audit package and the data collection form must be submitted to the Federal Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year whichever comes first. See Uniform Guidance 2 CFR (a) for additional information and exceptions. The Federal Clearinghouse is located at: ) 2) Single Audit information and exemption certifications are submitted using the NYSED Portal. (861 KB) (Single Audit Report Exemption Form. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 23

27 October (continued) GA-4 Worker s compensation reporting for self-insured plans m.jsp Bureau of Labor Statistics (BLS) Multiple Worksite Report (BLS 3020) Prepare STAC-1 Forms for current school year and submit electronically Prepare and submit online by October 15 th any STAC-1 Forms not yet submitted for the previous school year Collect NYSSIRS Enrollment information Submit completed Basic Educational Data System (BEDS) data forms (district-wide and building level) via Internet application on the SED Business Portal, due October Enrollment information previously reported via BEDS is now captured in the Student Information Repository System (SIRS). Review and verify SIRS enrollment information in November Submit student enrollment data to Student Information Repository System (SIRS) Review the BOCES expense reconciliation (refund) Check for IRS mileage reimbursement rate for new fiscal year Submit Form SA-139 by October 15, 2018 for all new Prospective Capital Projects that have been bid and for which general construction contracts are signed. Mail to SED certified return receipt. 44 This will ensure project will be included in the November 15 data file for aid projections and runs. Submit building-level emergency response plan to the NYS Police and local law enforcement via NYSED business portal within 30 days of adoption, but no later than October 15, 2018 (Districts will still need to provide a copy to local law enforcement) File DCERT for any new or continuing 10-month private special education placements 44 Building Aid on new prospective projects, SED approved on or after 7/1/11, first commences the later of 18 months from SED project approval or when the final cost report and certificate of substantial completion have been received by SED. If the SA-139 is not submitted and processed for the11/15/18 State Aid database, any Building Aid first scheduled to be paid on new prospective projects in as part of General Aid is deferred until July The July 2020 deferred Building Aid payments are categorized by the state as State Aid. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 24

28 October (continued) Submit Instructional Technology Plan Survey to SED no later than October 26, 2018 via SED monitoring link in Business Portal, if applicable (For districts that wish to update their Instructional Technology Plans, such as those who wish to ensure alignment with Smart Schools Investment Plans) 45 To have Excess Cost Aid projection information included in the state fiscal year Executive budget, districts must have school age 10-month high cost public and private STAC approval records entered in the STAC Online system by October 13 th. Revisions (not original submissions) to data should be completed by mid-october in time for Nov. 15 statutory data file for aid transmissions and data (inaccurate or no data for a district will appear on Executive budget run in January if SAMS forms sets are missing, incomplete or cannot be cleaned.) 45 Entered into SED Monitoring system through NYSED application Business Portal. All ITPs must be submitted to NYSED by Friday, October 26, 2018.The ITP will cover the three-year period from July 1, 2018 to June 30, Annual updates to the plan will be allowed but will not be required. Updates in and will not require RIC certification and will be submitted directly to NYSED. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 25

29 November State Aid Output Reports review and print from the SED website Cash Flow and Fund Balance - review for accuracy Treasurer s Report (for Board of Education meeting) Budget - continue preparation, set calendar for Board approval Review/confirm BEDS Day student enrollment data via the Student Information Repository System (SIRS). Enrollment Verification Report should be available for review in early November: Verification-Report-Guide.pdf Federal Grants FS-10F (Final Reports from last fiscal year) Due no later than 90 days for projects that ended August 31st 46 Uncollected Taxes - returned to the county/city (due November 15 th ) 47 Fire and Emergency Drills 8 prior to December 31 st Ensure application for approval of bus/vehicle purchase (for any bus/vehicle delivered since July) have been submitted and certified within SAMS District receives SEDCAR-1 Forms from Approved Special Education Programs (ASEP s) requesting sub-allocation of IDEA Section 611 and 619 flow-through funds 48 Complete child nutrition income verification process by November 15 th File DCERT for any new or continuing 10-month private special education placements Submit EEO-5 Report Form on composition of school district work force to U.S. Equal Employment Opportunity Commission by 11/30/18. Applies to districts with 100 or more employees If not already filed, review transportation contracts to meet SED 120 day filing requirements Executed contracts must be filed within 120 days of start of service 46 FS-10-F This report needs to be filed for all State and Federal Grants upon completion. (Due 90 days after most Federal Grants end and 30 days after most State Grants end). See 47 Uncollected Taxes Any uncollected taxes are to be turned over to the county (or city, if you are a small city school). Payment of uncollected taxes comes in March (must be before April 1 st ). There are some exceptions as follows: cities have up to two years to pay a city school; districts with two or more collection periods have thirty days after the last day of the final collection period to turn over uncollected taxes (this will vary depending on the local agreement). 48 Requests for IDEA pass through funds received by school district after November 22,2018 from ASEPs do not have to be honored. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 26

30 December Cash Flow and Fund Balance - review for accuracy Treasurer s Report Nonresident Tuition send out bills BOCES - service requests for next year (preliminary) Billings - transportation, use of facilities, etc. Budget Development - begin/continue Combined Fixed and Individual Payment Schedule for General Aid set by SED on December 1 st Print payment schedule from the State Aid Unit Website 49 Print accompanying General Aid Output Report from SAMS New IRS mileage reimbursement rate for the upcoming calendar year Independent Auditors Report (BOE must accept, send to SED and Office of the State Comptroller due January 1 st Big 5 Cities only) may be submitted electronically to SED at via the NYSED Business Portal and to OSC at afrfile@osc.state.ny.us 50 Send Single Audit to Federal Audit Clearinghouse and SED Big 5 Cities only Prepare 941 & NYS-45 Payroll Tax Reconciliation 4 th quarter Consider paying ERS invoice before December 15 th, to obtain discount NYS Sales Tax Return for quarterly filers due December 20 th for the months of September, October, and November Standard Work Day and Reporting Resolution and Affidavit of Posting for BOE appointees. Transmit to OSC not later than 180 days after a new term of office begins. For BOE appointees starting a new term of office on July 1, 2018, the 180 th day will fall in late December 2017(See annual reminders). Submit Income Verification Summary online to SED Child Nutrition Office by December 15 th. 49 Establishes the maximum amount of General Aid school districts will be paid through June. 50 Big 5 City School Districts are New York City, Buffalo, Rochester, Syracuse and Yonkers. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 27

31 December (continued) File DCERT for any new or continuing 10-month private special education placements Annual Medicaid Cost Settlement Report Due 12/31 Conduct 12 evacuation drills: with 8 between September 1 and December 31 o 8 Evacuation drills, 4 lockdown drills o 4 of the evacuation drills will be through fire escapes or secondary means of egress o 1 drill during lunch or assembly unless instruction is provided on how to evacuate during lunch or assembly State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 28

32 January Cash Flow and Fund Balance - review for accuracy Treasurer s Report Start preparations and review for Property Tax Cap filing due March 1 st. Treasurer s Report Extra Classroom Activity Fund (for Board of Education meeting) Revisions to state aid claims forms/st-3 must be submitted to SED by mid-january for changes to be included within February data file which is used for state aid runs under the Enacted budget Open Purchase Orders check status Review Affordable Care Act information reporting requirements that must be provided to the IRS and to employees and ensure deadlines are met. Prepare W2 and 1099 Forms SH900.1 Form NYSDOL Summary of Work Related Injuries and Illnesses (displayed from February 1 st through April 30 th ) 51 School Calendar review before winter break to ensure 180 days of session and 900/990 hours of instructional time by end of school year Review Executive Budget Proposal for State Aid and supporting documentation o Building aid & transportation aid review key tax cap implications Review BOCES programs and/or changes Begin tax cap review and preparation File 4 th quarter 941 & NYS-45 Payroll Reports GA-4 Worker s compensation reporting for self-insured plans m.jsp 51 SH This is a requirement of the U.S./New York State Department of Labor to annually report work related injuries and illnesses. The SH report is to be displayed in conspicuous locations for the public to see from February 1 st through April 30 th. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 29

33 January (continued) Bureau of Labor Statistics (BLS) Multiple Worksite Report (BLS 3020) ERS bill due no later than February 1 st Report, on OSC web-based system, all post retirement compensation paid to retirees of NYS public retirement systems for the prior calendar year. Includes retirees paid as employees, independent contractors or consultants. Report may be submitted annually from January through March File DCERT for any new or continuing 10-month private special education placements State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 30

34 February Prepare and Submit Property Tax Cap Calculation form on OSC portal due March 1 st Data must be submitted via OSC s online portal: Cash Flow and Fund Balance - review for accuracy Treasurer s Report Prepare for Budget Presentation Prepare claims using SEDCAR-1 Form to receive sub-allocation of IDEA Section 611 and 619 pass-through funds for nonresident students with disabilities (SWD) the school district serves and forward to district of residence. Check status of Capital Project Final Cost Reports Check status of current capital projects, prior and prospective projects 52 Filing deadline to IRS, if filing on paper, for Affordable Care Act February 28 th Report, on OSC web-based system; all post retirement compensation paid to retirees of NYS public retirement systems for the prior calendar year. Includes retirees paid as employees, independent contractors or consultants. Report may be submitted annually from January through March File DCERT for any new or continuing 10-month private special education placements Annual ERS Payment due (if early payment option not done in December) 52 These reports are available by accessing the NYSED District output report under section entitled IMPORTANT INFORMATION ABOUT BUILDING AID, related links listed below State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 31

35 March Prepare and Submit Property Tax Cap Calculation form on OSC portal due March 1 st Data must be submitted via OSC s online portal: Review reserve balances as of 3/31/19 and intended use of reserves for Property Tax Report Card reporting in April 53 File Single Audit via internet to Federal Audit clearinghouse and to SED office of Audit Services through Business Portal. Required for districts that expend more than $750,000 in federal funds. Cash Flow and Fund Balance review for accuracy Treasurer s Report Six Month Asbestos Surveillance 54 Billings (transportation, use of facilities, etc.) State and Federal Projects - review for expenditures and revenues. Submit FS-25 s request for funds to Grants finance Uncollected Taxes - due from county (non-city schools), Due April 1st Prepare for Budget Presentation Transportation Request for Non-Public Schools due April 1st 55 If necessary, collect school bus route data for one day for Non-Allowable Pupil Decimal (NAPD) calculation. Filing deadline to IRS, if filing electronically, for Affordable Care Act March 31 st (Deadline for filing paper forms is February 28 th ) NYS Sales Tax Return for quarterly & annual filers due March 20 th for the months of December, January and February 53 As required per Education Law Section 1608 and 1716 The Property tax report card must now include a schedule of reserves, a description of its purpose, the balance as of the close of the 3 rd quarter of the current school district fiscal year and a brief statement explaining any plans for the use of each reserve fund in the ensuing FY. 54 Asbestos surveillance As required by the SED, must be performed and records kept once every six months by a designee in the1district and signed by the LEA. 55 Transportation to non-public schools for students who live beyond 15 miles Section 3635 (1)(a) of the Education Law requires a Board of Education to provide transportation to a non-public school for all pupils who live up to 15 miles from school when a written request has been submitted by April 1 st. Section 3635 (1)(b)(ii) addresses a centralized pick-up point for pupils who live beyond 15 miles. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 32

36 March (continued) 941 Payroll Tax & NYS-45 withholding Reconciliation 1 st quarter Complete online verification (DVPUB) for all 10-month high cost public placements, including the DCPUB submissions for required records Review school calendar before spring break ensure 180 days of session and 900/990 hrs. of instructional time by end of year Report, using OSC web-based system, all post retirement compensation paid to retirees of NYS public retirement systems for the prior calendar year. Includes retirees paid as employees, independent contractors or consultants. Must be submitted annually by March 31 st. File DCERT for any new or continuing 10-month private special education placements Prepare and publish 1 st of 4 Legal Notices (of election and budget vote) between April 2 and April 5, 2019 (See Appendix A) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 33

37 April State budget is due to be enacted by April 1 st. State Aid computer runs are sent to all district Superintendents thereafter Property Tax Report Card must be transmitted to local newspapers of general circulation and must be submitted to SED within 24 hours of Budget Adoption, but no later than 4/29/19 or 24 days prior to May 15, 2019 Budget Vote. Prepare and publish 1 st of 4 Legal Notices (of election and budget vote) between April 2 and April 5, 2019 (See Appendix A) Submission of petition for propositions to be placed on ballot: Accept Through 4/22/19 (See Appendix A) Board of Education nominating petitions Deadline for submission is 30 days before election (April 22, 2019); 20 days before election for small cities (May 1, 2019). (See Appendix A) Cash Flow and Fund Balance - review for accuracy Treasurer s Report, incl. Extra Classroom Activity Fund, for BOE meeting Bid Packages - prepare to go out (general supplies, art, etc.) 56 Nonpublic School Transportation finalize all requests which were filed by April 1st If applicable, collect school bus route data for one day for NAPD calculation Amend state aid claim projection data for school year by April 15, 2019 Determine if district is maximizing instructional material aids for current school year (Textbook, software, library and computer hardware). Review Schedule C on claims Form A. Amend, if necessary, expenditures reported on ST-3 for Instructional Materials Aids by April 15, 2019 in order to maximize aid (Textbook, Library, Software and Computer Hardware) Amend Schedule C accordingly. Aid is frozen April 30, File 1 st quarter 941 Payroll Tax Reconciliation/NYS-45 Withholding reports by 30 th STAC Forms File & verify for students with disabilities (SWD) enrolled during school year by 5/1/19 for prior year aid. 56 Bidding The district should be developing bids for the upcoming school year based on a review of current inventory. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 34

38 April (continued) STAC Forms: File & verify for SWD enrolled during school year by 5/1/19 to be paid as current year aid. File DCERT for any new or continuing 10-month private special education placements for school year (DCERTS are no longer required for summer school private placements) Check status of Capital Project FCR for capital outlay exception projects approved before July 1, 2011 (Pre-Ch. 97). File any FCR s currently due before 6/15 to receive building aid under the final September General Aid payment. This includes any Early Start Aid projects. Ensure applications for any new Extended School Year (ESY) special education program(s) are filed by June 1 st. 1 st Quarter GA-4 Worker s compensation reporting for self-insured plans m.jsp 1 st Quarter Bureau of Labor Statistics (BLS) Multiple Worksite Report (BLS 3020) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 35

39 May Cash Flow and Fund Balance - review for accuracy Treasurer s Report (for Board of Education Meeting) Annual Meeting Uniform statewide budget vote and BOE election (May 21, 2019) Budget Hearing Hold from May 7- May 14, 2019 Budget Notice must be mailed to eligible voters after the Budget Hearing and no later than six days prior to the vote: May 8-15, Use current template Budget Statement and required attachments must be made available seven days before hearing: April 30 May 7, 2019 Administrator Salary Disclosure must be completed & submitted & certified through SAMS within 5 days of preparation (May 2019) Maintain list of district residents who were issued absentee ballots and make available for public inspection in the office of the District Clerk until the day of the annual election and budget vote. Billings (transportation, use of facilities, health services, parentally placed nonpublic etc.) Open Purchase Orders check status Year End Audit call external auditor and arrange dates Plan for Year End Closing and Summer Maintenance If applicable, collect school bus route data for one day for Non-Allowable Pupil Decimal calculation. Ensure application for approval of bus purchases, (for any bus/vehicle delivered since July) have been submitted and certified within SAMS (Form BP) File DCERT for any new or continuing 10-month private special education placements Review School Calendar - ensure 180 days of session/990 hrs. of instruction (student attendance, superintendent conference days and Regents exams) Complete new STAC or STAC Reapplications for students with disabilities to be served in the summer of 2019 and during the school year. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 36

40 May (continued) Ensure applications for any new Extended School Year (ESY) special education program(s) are filed by June 1 st. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 37

41 June Ensure that application for new extended school year (July-August) special education program(s) is (are) filed by June 1st. Application and information can be found under Extended School Year at: Publish bids for new pupil transportation contracts by June 1 st (other than for students with disabilities) Cash Flow and Fund Balance - review for accuracy Treasurer s Report (for Board of Education meeting) Budget revote legal notice (only if proposed budget was defeated in May), Due June 4 th Statewide budget revote day is June 18, 2019 (third Tuesday of June). If a district decides to adopt a contingency budget, there will be no increase in the tax levy over the prior year. Boards of education are not obligated to hold a second budget vote and may adopt a contingency budget after the voters reject a proposed budget. If the BOE decides to hold a second vote, the legal notice must be published once each week in the two weeks preceding the vote, with the first publication at least 14 days before vote day (June 4, 2019). Hold Budget Hearing no later than seven days before vote day (June 11, 2019) and mail revised budget notice to voters the day after the hearing. BOE must adopt a contingency budget after second budget defeat. Maintain budget codes to prevent negative balances Charge back fringe benefits to School Food Service and Special Aid Fund grants/projects Close any open petty cash funds Continuing Employment Notices - to teaching and 10-month non-teaching staff 57 Cash Flow 12-month projections for upcoming year Salary statements (or employment notices) - are not applicable to all school districts. The basic purpose is to give salary information to the employee for the upcoming year, while also assuring a position in the fall (the employee signs off and this prevents claiming unemployment during the summer). 58 Cash Flow Consider general state aid, excess cost aid, BOCES, instructional materials aids, VLT lottery grants, deferred aid payments, and STAR payment schedules. Also receipt of property tax revenues, interest on deposits, federal Medicaid funds etc. Use cash flow analysis to determine need to issue Tax or Revenue Anticipation Notes to cover cash deficits State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 38

42 June (continued) Compensated Absences begin data gathering 59 Prepare Annual Accruals Prepare for year-end financial statement audit Forms A, FT & FB begin data collection 60 Summer Repair and Maintenance - set up and work schedule Prepare Non-Resident Tuition invoices for school year Evacuation drills 12 total for school year Calculate IDEA Section 611 and 619 per student sub-allocations using SED worksheet and prepare provider contracts Capital Project Final Cost Reports prepare any that are due by June 30 th 61 (Capital Outlay Exception Projects and Projects with CAD prior 7/1/11) The last date that SED can accept final cost reports for projects certified as complete in calendar year 2016 (per the statute of limitations) is June 30, 2018 Revise the prior school year s aid claim, if applicable, by June 30th 62 Check status of open purchase orders. NYS Sales Tax Return for quarterly filers due June 20 th for the months of March, April and May 941 Payroll Tax & NYS-45 withholding Reconciliations 2 nd quarter File DCERT for any new or continuing 10-month private special education placements 59 Compensated Absences This information is needed as part of the audit to isolate the cost of what is owed to each employee (based on contractual language) in the event they leave or retire from the school. 60 End of Year Provide copies of Forms A, FT & FB with instructions to all personnel who may not be available during the summer (e.g. CSE chair, pupil personnel, transportation supervisor etc.). Summarize first and second semester attendance and membership. 61 If a Certificate of Substantial Completion was issued for a capital project during the 2017 calendar year, the Final Cost Report for the project is officially due during the school year. The last date that SED can accept Final Cost Reports for projects certified as completed in 2018 (per the statute of limitations) is June 30, (Applicable to Pre-chapter 97 projects with CAD prior to 7/1/11 62 Statute of limitation allows changes to be considered by SED only if they are received within one year of the close of the school year for which the data is submitted. For example, aid claim data must be amended by June 30, State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 39

43 June (continued) Review STAC Statute of Limitations for June 30th Submit Internal Audit Exemption certification through the Business Portal by June 30 th (if applicable) The Application for Approval of Summer Secondary School Driver and Traffic Safety Education must be postmarked no later than June 1 st (due every 3 years) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 40

44 Appendix A Budget and Purchasing Calendar (Suggested Dates Only) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 41

45 Appendix A Budget and Purchasing Calendar (Suggested Dates Only) (continued) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 42

46 Appendix A Budget and Purchasing Calendar (Suggested Dates Only) (continued) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 43

47 Appendix A Budget and Purchasing Calendar (Suggested Dates Only) (continued) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 44

48 Appendix A Budget and Purchasing Calendar (Suggested Dates Only) (continued) District Purchasing Calendar DATE February 2019 March 2019 April 2019 May 2019 May 2019 May 2019 DESCRIPTION OF ACTIVITY Distribute copy of bid requisitions to buildings and offices. Separate sheets will be provided to add bid items. Submit any changes with your quantity needs for All bid requisitions and changes including additions are due in Business Office. Failure to meet this deadline will mean a delay in the bid process for all buildings and offices. Bids released to vendors. Bids analyzed for completeness and meeting bid specifications. Requisitions should be available to review bid details and assist in recommendations to the Board of Education. Bid award results sent to buildings and offices to prepare purchase orders for approval and release to vendors. June-August 2019 Bid items delivered by vendors to each location. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 45

49 Appendix B Federal and State Funded Projects FORMS PURPOSE DUE DATE FS-10 or FS-20 Proposed Budget See Note Below * FS-10-A Budget Amendment As needed FS-25 FS-10-F As frequently as monthly Final Expenditure Report Districts may request an advance of funds to cover not more than 30 days of anticipated expenses** Federal Project -90 days after project ends State Project 30 days after project ends *LEA Application for ESSA-Funded Programs (ESSA Title I Parts A & D, Title II Parts A & D, Title V Part A, and Title VI Part B) is due to the New York State Education Department via the Business Portal by August 31, Application due dates vary for other State and Federal grants. Mail signed originals and two hard copies of each FS-10 Budget Form to NYSED. Districts will receive 20% of the approved budget upon approval. Subsequent payments are based on FS-25 submissions. The last 10% is held until receipt of FS-10-F. For Federal project purposes, only equipment costing $5,000 or more per unit is considered equipment. Under $5,000 should be budgeted as materials and supplies. All equipment purchased for Federal projects needs to be labeled and tracked as a separate inventory. When budgeting for state and federal projects, keep in mind employee benefits and indirect cost rates may change from year to year. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 46

50 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) Identification of State and Federal Aid Payments State and Federal Aid checks are sent to the school district or BOCES directly from the State Treasurer s Office while the identifying aid certificate document is mailed separately and usually in advance by the Education Department. Space limitations of the actual payment stub allow only minimal room for description of the actual revenue source for the payment. A detailed explanation of payment stub information is listed below to assist treasurers of school districts and BOCES. The Education Department agency codes are listed on the payment stub. The agency codes on the payment stub carry the telephone number of the offices issuing the payment. They are as follows: Bureau of Fiscal Management State Aid Child Nutrition Reimbursement Unit Categorical Aid Management State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 47

51 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) STATE AID PAYMENT STUB REFERENCE INFORMATION SA4010 Lottery Aid Lottery Aid Advance of General State Aid, Includes Textbook Portion SA4011 Lottery VLT Grants SA4013 Commercial Gaming-GF SA4014 Commercial Gaming-SRO SA4020 Prior Year Revisions Adjustment Prior Year Claim- GSPS SA4025 YR/YR Val CHG Valuation Change SA4050 General Aid Regular Apportionment General State Aid SA4060 Hardware Technology Aid SA4200 Public/Private Excess Cost SA4210 BOCES Admin., Shared Service and Rent/Capital Aid paid to BOCES SA4225 State Share Medicaid State Share Match for Federal Medicaid SA4250 Charter School Supplemental Basic Tuition Aid (SBTA) SA4306 Adv to Cities (CH280) All others SA4310 Chapter Tuition Aid (Chapters 47, 66, 721) Tuition Aid for OMRDD Children from STAC AVL State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 48

52 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) SA5315 CVEEB SA4320 Employment Preparation Education Employment Preparation Aid paid two times a year from Comprehensive Plan of Service Application SA4330 Non Residential Homeless Aid to Homeless Youth pursuant to sub. 8, Section 3202, E.L. SA4335 Incarcerated Youth Aid for the Education of Incarcerated Youth from STAC AVL verified by school districts SA4340 Library Materials Library Materials Aid from ST-3 and BEDS Data SA4350 Software Aid Computer Software Aid from ST-3 and BEDS Data SA4355 Summer School 4408 Summer School for Students with Disabilities Tuition Aid from STAC AVL verified by school districts SA4356 Tuition reimbursement Section 4201 Reimbursement of Tuition Expense for Students Attending State Supported Schools for the Blind & Deaf 10-month, School Age & Preschool SA4365 Textbook Aid From ST-3 and BEDS Data SA4375 Foster Care Foster Care Aid for Public Schools SA4385 STAR - Regular Districts STAR Reimbursement for Public Schools All Districts Except Big 5 SA4386 STAR - Big 5 Districts STAR Reimbursement for Public Schools Big 5 City School Districts State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 49

53 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) SA4387 NYC Tax Receipts SA04 SA4410 to 4419 Special Legislative Grants - Senate Grants-in-Aid Senate SA4420 to 4429 Special Legislative Grants - Assembly Grants-in-Aid Assembly SA6001 to 6142 Special Legislative Grants - Assembly SA5050 General Aid Prior Year Adjs - NON GSPS SA5200 Excess Cost Prior Year Adjs - NON GSPS SA5210 BOCES Prior Year Adjs - NON GSPS SA5055 Fiscal Stabilization State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 50

54 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) GRANTS FINANCE UNIT FA/SA FUND CODE STUB REFERENCE EXPLANATION F 0002 NCLB Title V, Part A Innovative Programs F 0004 SCH FR Child Nutrition Fresh Fruit, Veg F 0008 NCLB Title VI-B Rural & Low Income Schools F 0010 NCLB Title I Migrant Educ. Program Improv. F 0011 NCLB Title I Prog. Accountability Sch. Improv. F 0021 NCLB Title I Parts A&D Improving Academic Achievement F 5021 NCLB Title I Parts A&D Improving Academic Achievement ARRA F 0031 IDEA IDEA, Part B, Discretionary F 0032 IDEA IDEA, Part B, Section 611 F 0033 IDEA IDEA Part B, Section 619 S 0097 MIGRANT State Migrant Educ. F 0098 EDGE EDGE TANF (DOL) F 0123 NCLB Title I School Improvement F 0125 AIDS FD Aids Education CDC F 0138 WIA Workforce Investment Act, Title 2 Incarcerated & Institutionalized F 0140 WIA Apprenticeship Training F 0147 NCLB Title IIA Teacher/Prin/Trng/Recruitment F 0149 NCLB Immigrant Education F 0180 DRUG Title IVA Safe & Drug Free Schools State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 51

55 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) F 0187 COM LRN 21 st Century Community Learning Ctrs. F 0189 DRUG Title IVA Safe & Drug Free Schools Excess Funds F 0207 IDEA School Renovation & Repair F 0212 HOME Homeless Children F 0223 CSRD Comp. School Reform Demonstration F 0233 IDEA IDEA Preschool Discretionary F 0235 WRK LIT National Workplace Literacy F 0243 READ Reading First LEA Grants F 0253 SNACK Snack Program F 0255 SCH BFK School Breakfast Program Start- Up F 0256 SCH BFK School Breakfast Expansion Grants F 0257 SP DIET Special Dietary Needs F 0270 NAT SV National and Community Service F 0291 NCLB Title II Part D Enhancing Ed. Through Technology Hi Need F 0292 NCLB Title II Part D Enhance Ed. Through Tech F 0293 NCLB Title III Part A LEP F 0298 EDGE EDGE S 0364 LIBRARY School Lib. Systems Aid for Automation S 0365 LIBRARY School Library Systems S 0400 PRE-K Pre-K S 0405 PRE-K Pre-K Demo S 0409 UPK Universal Pre-K GSPS S 0425 TCH CTR Teacher Centers S 0432 SCH HLTH School Health Services GSPS S 0435 EFF SCH Effective Schools State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 52

56 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) S 0436 SURR Schools Under Registration Review S 0456 SUM FD State Summer Feeding Program S 0500 AIDS-ST AIDS-State S 0509 AIDS AIDS Institute S 0544 CHD PRV Missing Child Prevention S 0580 ARCHIVE Local Gov t Records Management S 0597 W/EDGE WEP/EDGE S 0603 FAM LIF Family Life Project S 0605 WK LIT Workplace Literacy S 0610 YTH RIS Youth at Risk S 0615 PRNT ED Parenting Education S 0616 COM SCH Community Schools S 0617 INF SYS Student Information Systems GSPS S 0619 RL DROP Rural Dropout Prevention GSPS S 0620 HTH DEM School Health Demo S 0621 IMP PRF Improving Pupil Performance GSPS S 0625 CMP HTH Comprehensive School Health Demo S 0629 CT READ Categorical Reading GSPS BIG5 S 0634 MAGNET Magnet Schools Aid GSPS S 0635 BIGL ED Bilingual Education GSPS S 0640 EXT DAY Extended Day Sch. Violence Prevention S 0642 ACM SUP Academic Support Aid GSPS S 0644 TCH TOM Teachers of Tomorrow S 0646 TCH SUP Teacher Support Aid Big 5 S 0647 LRN TEC Learning Technology GSPS S 0649 EFF GRT Reorganization Efficiency State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 53

57 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) S 0663 MNT TCH Mentor Teacher Internship GSPS F 1001 READ EX Local Reading Improv./Reading Exc. Act S 1409 UPK Universal Pre-Kindergarten F 2338 WIA Workforce Investment Act Title 2 - Adult Education & Literacy S 2620 HTH WEL Comprehensive School Health Wellness F 8000 CTEIA PERKINS IV/CTEIA, Basic Grant F 8030 CTEIA PERKINS IV/CTEIA,Criminal Offender CHILD NUTRITION REIMBURSEMENT UNIT CHECK STUB REFERENCE EXPLANATION MMYY ST BRK MMYY FED BRK MMYY ST LCH MMYY FED LCH MMYY MILK State Breakfast Federal Breakfast State Lunch Federal Lunch Special Milk State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 54

58 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) Mandated Payment Dates and Sections of Law (Revised June, 2011) September Payments Aids by Month Language Section of Law for Payment Date Amended Law Lottery/Textbook Payment VLT Lottery Grants On or before the last state business day of the September On or before the last state business day of the September 3609-a Section 41 of Part A of Chapter 58 Laws of f & 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 TRS(incl General Aid,BOCES,CVEEB) On or before Sept a & 3609-d STAR NYC Tax Receipt By the 15th day of Sept (unless deferred) Sec 54-f State Finance Law October Payments Aids by Month Language Section of Law for Payment Date Amended Law TRS(incl General Aid,BOCES,CVEEB) On or before Oct a & 3609-d General Aid On or before Oct a VLT Lottery Grants On or before Oct f & 3609-a EPE After Oct 1 (Balance of previous school yr) 3602(11)(e) STAR Districts On or before Oct e State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 55

59 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) November Payments Aids by Month Language Section of Law for Payment Date Amended Law TRS(incl General Aid,BOCES,CVEEB) On or before Nov a & 3609-d General Aid On or before Nov a VLT Lottery Grants On or before Nov f & 3609-a STAR Districts On or before Nov e December Payments Aids by Month Language Section of Law for Payment Date Amended Law General Aid On or before Dec a VLT Lottery Grants On or before Dec f & 3609-a Excess Cost On or before Dec b Foster Care On or before Dec b sub 4 STAR Districts On or before Dec e STAR NYC Tax Receipt By the 15th day of Dec ( unless deferred) Charter School Supplemental Basic Tuition Aid Sec 54-f State Finance Law 3602(41) NYC precluded from receiving this aid State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 56

60 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) January Payments Aids by Month Language Section of Law for Payment Date General Aid On or before the last state business day of the month 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 VLT Lottery Grants On or before the last state business day of the month 3609-f & 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 STAR Districts On or before first business day of the month 3609-e February Payments Aids by Month Language Section of Law for Payment Date Amended Law General Aid On or before the last state business day of the month 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 VLT Lottery Grants On or before the last state business day of the month 3609-f & 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 BOCES First state business day of the month 3609-d State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 57

61 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) March Payments Aids by Month Language Section of Law for Payment Date Amended Law General Aid March Payment On or before the last state business day of the month 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 VLT Lottery Grants On or before the last state business day of the month 3609-f & 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 Excess Cost On or before March b Foster Care On or before March b sub 4 General Aid Spring Advance On or before March 31st 3609-a General Aid End of SFY On or before March 31st with DOB approval 3609-a STAR Districts On or before March 31st 3609-e April Payments Aids by Month Language Section of Law for Payment Date Amended Law General Aid On or before the last state business day of the month 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 EPE After April 1st 3602(11)(e) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 58

62 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) May Payments Aids by Month Language Section of Law for Payment Date Amended Law General Aid On or before the last state business day of the month 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 June Payments Aids by Month Language Section of Law for Payment Date Amended Law General Aid Lottery Advances On or before the last state business day of the month On or before June 30th 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 Various Chapters of Law Excess Cost On or before June 15th 3609-b Foster Care On or before June 15th 3609-b sub 4 BOCES STAR NYC Tax Receipt First state business day of the month By the 15th day of June 3609-d Sec 54-f State Finance Law State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 59

63 Appendix C Payment Stub Reference (Identification of State & Federal Aid Payments) (continued) July Payments Aids by Month Language Section of Law for Payment Date Amended Law Deferred July Building Aid (General Aid) On or before the last state business day of July following current school year August Payments 3609-a Section 41 of Part A of Chapter 58 Laws of 2011 Aids by Month Language Section of Law for Payment Date Amended Law Excess Cost On or before Aug 15th 3609-b September Payments Deferred Aids by Month Language Section of Law for Payment Date Amended Law General Aid Excess Cost BOCES (balance due & deferred pay) On or before the last state business day of September On the 1st state business day of September On the 1st state business day of September 3609-a Section 41 of Part A of Chapter 58 Laws of b 3609-d State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 60

64 Appendix D Public Officers Law (Section 18) INDEMNIFICATION AND LEGAL DEFENSE RESOLUTIONS Whereas, the Board of Education of the XYZ School District wishes to protect the District, the members of the Board of Education and any school district officers in actions brought against them or in any action or proceeding touching any district property or involving its rights or interests; and Whereas, the Board of Education of the XYZ School District wishes to protect its superintendent, principals, members of the teaching or supervisory staff, member of a committee on special education or subcommittee thereof, surrogate parent, as defined in the regulations of the commissioner of education, any member of the board of education or noninstructional employee in any action or proceeding, other than a criminal prosecution or an action or proceeding brought against him/her by the District, including proceedings before the commissioner of education, arising out of the exercise of his/her powers or the performance of his/her duties; and Whereas, the Board of Education of the XYZ School District wished to protect its members, employees, officers, authorized volunteers or any other person holding a position by election, appointment or employment in the service of the school district, whether or not compensated, in any civil action or proceeding, state or federal, arising out of any alleged act or omission which occurred or allegedly occurred while the employee was acting within the scope of his/her employment or duties with the District, Be it resolved, that the benefits and protection afforded provided pursuant to 3811 of the Education Law, shall be available, subject to the procedural requirements set forth therein and, Be it further resolved that the benefits and protections provided pursuant to 18 of the New York State Public Officers Law shall supplement and be available in addition to any defense or indemnification protection conferred by other statutes, rules or regulation, including but not limited to, the protections provided pursuant to Education Law 3811, 3023 and 3028, subject to the procedural requirements set forth therein. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 61

65 Appendix E Health and Safety Work Related Injuries and Illnesses State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 62

66 Appendix E Health and Safety Work Related Injuries and Illnesses (continued) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 63

67 Appendix F Payroll Reporting Deadlines PAYROLL REPORTING DEADLINES REPORT REPORTING PERIOD DUE DATE FEDERAL 941 REPORTS JANUARY 1 MARCH 31 APRIL 1 JUNE 30 JULY 1 SEPTEMBER 30 OCTOBER 1 DECEMBER 1 APRIL 30 JULY 31 OCTOBER 31 JANUARY 31 STATE NYS-45 REPORTS JANUARY 1 MARCH 31 APRIL 1 JUNE 30 JULY 1 SEPTEMBER 30 OCTOBER 1 DECEMBER 1 APRIL 30 JULY 31 OCTOBER 31 JANUARY 31 TRS REPORTS JANUARY 1 JANUARY 31 FEBRUARY 1 FEBRUARY 28 MARCH 1 MARCH 31 APRIL 1 APRIL 30 MAY 1 MAY 31 JUNE 1 JUNE 30 JULY 1 JULY 31 AUGUST 1 AUGUST 31 SEPTEMBER 1 SEPTEMBER 30 OCTOBER 1 OCTOBER 31 NOVEMBER 1 NOVEMBER 30 DECEMBER 1 DECEMBER 31 FEBRUARY 10 MARCH 10 APRIL 10 MAY 10 JUNE 10 JULY 10 AUGUST 10 SEPTEMBER 10 OCTOBER 10 NOVEMBER 10 DECEMBER 10 JANUARY 10 ERS REPORTS JANUARY 1 JANUARY 31 FEBRUARY 1 FEBRUARY 28 MARCH 1 MARCH 31 APRIL 1 APRIL 30 MAY 1 MAY 31 JUNE 1 JUNE 30 JULY 1 JULY 31 AUGUST 1 AUGUST 31 SEPTEMBER 1 SEPTEMBER 30 OCTOBER 1 OCTOBER 31 NOVEMBER 1 NOVEMBER 30 DECEMBER 1 DECEMBER 31 FEBRUARY 7 MARCH 7 APRIL 7 MAY 7 JUNE 7 JULY 7 AUGUST 7 SEPTEMBER 7 OCTOBER 7 NOVEMBER 7 DECEMBER 7 JANUARY 7 W-2 REPORTS JANUARY 1 DECEMBER 31 TO EMPLOYEES BY JANUARY 31 TO SSA BY JANUARY 31 ALL NEW HIRES MUST HAVE THEIR IT-2104 INFORMATION SENT TO NEW YORK STATE (FAX OR ON-LINE) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 64

68 Appendix G Building Project Final Cost Report Due Dates DUE DATES FOR FINAL BUILDING PROJECT REPORTS AND DATE OF EXPIRATION OF STATUTE OF LIMITATIONS FOR PROJECTS COMPLETED IN CALENDAR YEAR 2017 THROUGH CALENDAR YEAR 2021 Calendar Year of Final Substantial Completion of School Construction Project School Year in Which Final Building Project Report is Due Project Report Can be Accepted (Statute of Limitations) June June June June June 2023 State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 65

69 Appendix H STAC Verification Deadlines Based on Statute of Limitations Under Section 3604(5) Current Year Aid* Prior Year Aid** School-Age Programs Aided in Following School Year STAC Year 1st Year Aid Payable Additional Years to Claim Aid AVL Verifying Deadline AVL Deadline /30/18 06/30/19 10-month Public High Cost (DSPUB) & Private In & Out-of-State (DSPRV) & /30/19 06/30/ /30/20 06/30/ /30/21 06/30/22 10-month State Operated Rome & Batavia (DSSSS) School-Age Programs Aided in Current School Year /30/22 06/30/23 *Claims filed using Current Year Aid deadlines receive timely aid payments. **Claims filed using Prior Year Aid deadlines will not be paid for several years. STAC Year 1st Year Aid Payable Additional Years to Claim Aid AVL Deadline 10-Month Chapter 47, 66, 721 (DSCHP) & 10-Month Homeless (DSHOM) & 10-Month State Supported 4201 (DSSSS) *4201 AVL Deadline is 3/ /30/ /30/ /30/ /30/ /30/20 2-month Section 4408 (DSUMR) & 2-month 4201 (DSSOS) & 2-month Chapter 47, 66, 721 (DSCSM) /30/ /30/ /30/ /30/24 State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 66

70 Appendix H STAC Verification Deadlines (continued) Based on Statute of Limitations Under Section 4410 Preschool Programs Aided in Current School Year STAC Year 1st Year Aid Payable Additional Years to Claim Aid AVL Deadline /30/19 Preschool Evaluations 4410 (DQEVL & DSEVL) Preschool Services 4410 (DSPRE & DSSEI) /30/ /30/ /30/ /30/ /30/24 State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 67

71 Appendix I The School District Organizational Meeting Prepared by Educational Management Services Room 475 Education Building Annex Albany, New York Type of District Date of Annual Meeting Date of Organizational Meeting Legal Reference Common Schools Third Tuesday in May, unless it conflicts with a religious observation then it is the second Tuesday in May None Required 2002, 2017 Union Free and Central Schools Third Tuesday in May, unless it conflicts with a religious observation then it is the second Tuesday in May First Tuesday in July unless it is a legal holiday, then it is the first Wednesday in July Board may decide on any time during the first fifteen (15) days in July 1707, 1804, 2002 Central High Schools: Nassau Suffolk Second Tuesday in July 1904, 1906 City Schools: Under 125,000 None First week in July, date and time designated by the board 2504 Over 125,000 None Second Tuesday in May at 4: New York City City Schools None None First Tuesday in July First week in July at 4: Community District (NYC) Election first Tuesday in May, every three years after Not specified but would assume it would be first meeting in July 2590(c) BOCES Held in April Not specified but would assume it would be first meeting in July 1950, 1951 State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 68

72 Appendix I The School District Organizational Meeting (continued) School District Annual Organizational Meeting of the Board of Education Date: I. Administration of Oath a. Newly Elected Board Members; Administer Oath of Faithful Performance in Office to newly elected board members: New York State Constitution, Article XIII-I; Public Officers Law 10, 30 II. Election of Officers a. President of the Board: Education Law 1701, 2504, 2563 b. Vice President: Education Law 1701, 2504 c. Administer Oath of Faithful Performance in Office to above: New York State Constitution, Article XIII-1; Public Officers Law 10, 30. III. Appointment of Officers a. b. Clerk of the Board; Education Law 2114, 2130, 2503; Commissioner's Regulations District Treasurer: Education Law 2114, 2130, 2503; Commissioner's Regulations c. Deputy Treasurer; Education Law 1720 d. e. f. Tax Collector: Education Law 2101, 2114, 2130, 2506; Commissioner's Regulations 170.2; Town Law 37 Internal Claims Auditor: Education Law a, 2526; Commissioner's Regulations Administer Oath of Faithful Performance in Office to above: New York State Constitution, Article XIII-1; Public Officers Law 10, 30 State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 69

73 Appendix I The School District Organizational Meeting (continued) IV. Other Appointments a. b. c. d. School Physician: Education Law 902, ; Commissioner's Regulation School Attorney Census Enumerator: Education Law 3242 (discretionary) Central Treasurer Extra classroom Activity Account: Education Law 2503; Commissioner's Regulation e. Attendance Officer: Education Law 3213 f. School Dentist: Education Law 902 g. h. Independent Auditor: Education Law 2116-a; Commissioner's Regulation Records Access Officer: Commissioner's Regulation 185.2(a)(1) j. Asbestos (LEA) Designee: AHERA, Public Law k. Purchasing Agent: Commissioner's Regulations V. Designations a. Official Bank Depository, All Funds: Education Law 2129, 2130; Commissioner's Regulation b. Regular Meetings: Education Law 1708 (at least once in each quarter), 2504 c. Official Newspapers: Education Law 2004; General Municipal Law 103 State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 70

74 Appendix I The School District Organizational Meeting (continued) VI. Authorizations a. b. c. To Certify Payrolls: Education Law 1720, 2523; Commissioner's Regulation Conferences, Conventions, Workshops Attendance: General Municipal Law 77-b To establish Petty Cash Funds: Education Law ; Commissioner's Regulation d. Designation of Signatures on Checks: Education Law 1720, 2523 e. f. Budget Transfers on Chief School Officer's approval: Commissioner's Regulation Superintendent to apply for Grants in Aid (State and Federal): Education Law 1711, 2508 VII. Official Undertakings (Bonds) a. b. District Clerk: Education Law 2527, City Districts with no auditor District Treasurer: Education Law 2122, 2130, 2527; Commissioner s Regulation c. Deputy Treasurer: Education Law 1720 d. District Tax Collector: Education Law 2124, 2527; Commissioner's Regulation e. Central Treasurer Activity Funds: Commissioner's Regulation f. g. Internal Claims Auditor: Education Law 2527; Commissioner's Regulation All persons and positions required by law or regulation to be bonded: Public Officers Law, Section 11 and Commissioner's Regulation permit use of a Faithful Performance Blanket Bond in lieu of specific official undertakings; virtually all school districts and BOCES take this approach State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 71

75 Appendix I The School District Organizational Meeting (continued) I. Other Items a. Re-adoption of all Policies and Code of Ethics in effect during previous year: Implied in Education Law 1709, 2503 b. Establish Mileage Reimbursement Rate: Education Law 2118 c. d. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 72

76 Appendix I The School District Organizational Meeting (continued) DO Organizational Meeting Do's and Don'ts 1. Check the oath to insure it conforms to Article XIII-1 2. Make certain the person administering the oath countersigns it 3. Make certain all board officers as well as newly elected members of the board take an oath each year 4. Appoint a deputy treasurer 5. Include the stipend, if any, in the appointing motions 6. Include in the appointing motion for the treasurer, deputy treasurer, tax collector, extraclassroom activity fund treasurer and internal claims auditor, the amount of the bond they are to obtain 7. Make certain someone is authorized to certify payrolls 8. Designate a purchasing agent 9. Indicate the person responsible and the amount when establishing a petty cash fund 10. Designate the signature of the treasurer on all school district checks 11. Re-adopt all previous policies 12. Establish the mileage reimbursement rate for use during the fiscal year when appropriate staff use their own vehicles on official business 13. Authorize the superintendent to make budget transfers 14. Authorize the superintendent to approve the attendance of staff to conferences 15. Properly label this meeting as the "Organizational Meeting" 16. Set the meeting dates for regular meetings throughout the year 17. Designate the bank or banks where the treasurer will deposit district monies for the fiscal year 18. Designate the official newspaper or newspapers where official district notices will be published for the fiscal year DON'T 1. Don't hold the organizational meeting before July 1 or after July 15 (unless you are a city district of over 125,000) 2. Don't allow newly elected board members to vote until they have taken their oath 3. Don't close the organizational meeting and then open a regular meeting immediately following - it is all one meeting 4. Don't use titles for board officers which are not in law or regulation (e.g., alternate treasurer or substitute internal claims auditor) 5. Don't forget to add the words "with expenses" when recording a motion authorizing members of the board to attend conferences and conventions 6. Don't organize the minutes from back to front - they should read like a book 7. Don't forget that law and regulations are constantly changing which may change the format of the organizational meeting - check State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 73

77 Appendix I The School District Organizational Meeting (continued) Suggested Resolutions for Use at the Annual Organizational Meeting of the Board of Education Upon motion made by, seconded by the following resolution was offered: Resolved, that be elected President of the Board of Education of this District for the 19, fiscal year. Vote on the foregoing resolution was: Ayes Motion Carried Or Nays Motion Defeated Election Of President Upon motion made by, seconded by, the following resolution was offered: Resolved, that be and is hereby appointed Treasurer of this District to serve at the pleasure of the Board of Education during the school year 19 - at an annual salary of and is directed to procure an official undertaking in the amount of and deliver it to the board. Vote on the foregoing resolution was: Ayes Motion Carried Or Nays Motion Defeated Appointment Of District Treasurer Upon motion made by, seconded by, the following resolution was offered: Resolved, that the following Banks and/or Trustee Companies be and are hereby designated as the official Depositories for the funds shown during the school year Bank or Trust Company Fund Designation Of Official Depositories Vote on the foregoing resolution was: Ayes Motion Carried Or Nays Motion Defeated State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 74

78 Appendix J Web Resources For School Business Offices Web Resources for School Business Offices Educational Management Services - o Budgeting and Contingent Budgets o Budget Votes o District Clerks o Accounting/Auditing o Purchasing Medicaid in Education - o Billing and Claiming Guidance o Medicaid Cost Reporting and Reconciliation o Resources for School Districts Including Q and A o Training for Relevant Employees/Relevant Employee Database o State Plan Amendment - Medicaid in Education o BOCES Regional Information Center (RIC) Medicaid Contacts NYS Department of Labor o Form SH900-New York State Department of Labor (NYSDOL) Log of Work Related Injuries and Illnesses o Form SH NYSDOL Summary of Work Related Injuries and Illnesses o Form SH900.2 NYSDOL Injury and Illness Incident Report NYS Department of Taxation and Finance/Office of Real Property Services (ORPS) - o 941 Federal and State payroll tax reconciliation o Review sales and use tax for calendar of submission dates o STAR / Tax Apportionment Data Forms file NYS Department of Taxation and Finance/Office of Real Property Services (ORPS) (may be revised at a later date) o Equalization rates o Tax Base Growth Factor NYS Education Department (NYSED) Home Page - NYSED Child Nutrition - o Federal and State Cafeteria Reimbursement Form o Free and Reduced Lunch Applications NYSED Facilities Planning - o Asbestos Surveillance and Notice o Visual Inspection of Buildings and fire inspection o Update Five-Year Capital Facilities Plan o AHERA Requirements o Annual Visual Inspection of Buildings o Capital Project Status (review status, approval, change orders etc.) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 75

79 Appendix J Web Resources For School Business Offices (continued) NYSED Grants Finance - o State and Federal Grants FS 10, FS-25 and FS-10F o Fiscal Guidelines for State and Federal Grants o School District Level Grant Reports NYSED Information and Reporting o BEDS - enrollment information collected o School Report Cards o NYSSIRS NYSED Special Education o Sub-allocation of IDEA to Approved Special Ed. Providers o IDEA Federal Allocations Including Parentally Placed Nonpublic NYSED STAC and Special Aid Unit - o EFRT Online Sign-In o School-Age and Preschool o Forms o Training Materials o STAC Listserv o Other Resources NYSED State Aid Unit - o Attendance and Pupil Counts o Application for approval of bus/vehicle purchase for each new school bus/vehicle purchased to transport students o State Aid Forms A, FT, FB and ST-3 Annual Financial Report o State Aid Output Reports o Payment Certificates o Nonresident Tuition Rates - review placements and billing options o Combined Fixed and Individual Payment Schedule for General Aid NYSED Summer School - o Summer School Handbook o Driver Education NYS Employee Retirement System - o ERS bills NYS Office of General Services o NYS Contract Pricing State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 76

80 Appendix J Web Resources For School Business Offices (continued) NYS Teachers Retirement System - o TRS Bills ESSA o Federal Allocations Including Title I o ESSA Title Program Information & Guidance Office of the State Comptroller (OSC) - o Property Tax Cap Submission o Property Tax Cap Guidance o School District Assessment Roll Verification Student Transportation - o Asbestos Surveillance and Notice o Nonpublic Transportation o Transportation Contracts State Financial System (SFS) o State Aid Payment information o Helpdesk@sfs.ny.gov ***New Web Site *** School Reporting Requirements (SRR) - o The School Reporting Requirements (SRR) web-based system provides school districts, charter schools, and BOCES with a single access list of reporting requirements, pertaining to educational and financial plans, applications, reports, and data for Prekindergarten through Grade 12 that must be submitted to the New York State Education Department. o Streamlines school district planning and Reporting State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 77

81 Appendix K Submission of Financial Statements & Other Audit Related Submission Deadlines Impact of late filed independent audits on state aid payments Important: Dates of filing audit reports are statutory deadlines and therefore SED is not able to affect an extension Due to a statutory 30 day grace period, the November State Aid payment is not withheld if the audit is not received by October 15th (unless this date falls on the weekend, in which case the due date is Monday following the 15th). No State Aid is withheld due to a late-filed independent audit until after November 16th, (assuming all other required State Aid claim forms have been received). The November 15th State Aid payment is processed before November 15th; therefore, the November payment is not withheld from districts due a November State aid payment (assuming all other required State Aid claim forms have been received). State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 78

82 Appendix K Submission of Financial Statements & Other Audit Related Submission Deadlines (continued) Impact of late filed independent audits on state aid payments (continued) The December State Aid payment is the first payment that potentially will be withheld if the independent audit is not received by SED by November 16th. Barring unforeseen circumstances beyond SED control, the December 15th State Aid payment is processed approximately during the fourth week in November. Therefore, independent audits received in the Office of Audit Services during the third week in November are likely, though not guaranteed, to be processed in time to avoid having the December payment withheld (assuming all other required State Aid claim forms have been received). In general, payment files are processed three weeks prior to the date districts are to receive a payment. Districts submitting their independent audit report late or very late should be aware of this lag in determining whether their December, January, February, etc. State Aid payments might be withheld. Districts should submit their completed independent audit to the Office of Audit Services as soon as it is complete, even if the Board of Education has not approved the audit. Attach a note to the audit when submitted indicating that documentation of Board approval is forthcoming and send the approval resolution to the Office of Audit Services as soon as possible after Board approval. OTHER AUDIT-RELATED SUBMISSION DEADLINES Please note: This due date has changed to January 15 th. State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 79

83 Appendix K Other Submission Deadlines (continued) State Aid & Financial Planning Service July 2018 School Business Official Monthly Calendar 80