6000 Fiscal Management

6000 FISCAL MANAGEMENT GOALS

The Board of Education shall: engage in thorough planning of budgets; explore all appropriate sources of revenue; manage expenditures so as to achieve the greatest educational returns given the district’s available resources; and expect the highest standards in accounting and reporting procedures.

Adopted October 17, 1988

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6100 ANNUAL BUDGET

The school budget is the legal basis for the establishment of the tax levy.  It is the official document that describes the programs to be conducted during a given period of time. It is the operational plan, stated in financial terms, for the conduct of all programs in the school system.

Adopted October 17, 1988

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6110 BUDGET PLANNING

The Superintendent of Schools and the administrative staff shall have the overall responsibility for budget preparation.  In developing the budget, the Superintendent may seek advice and suggestions from the Board of Education, staff, students and the community.

The budget shall be designed to reflect the Board of Education’s objectives for the education of the children of the district.  It shall be carefully organized and planned to provide adequate accounting for each program expenditure, understanding of the financial needs of anticipated program developments, and be within the financial limitations of the district.  To assist in budget and long range planning, ongoing studies of the district’s educational programs will include estimates of the fiscal implications of  each program.

The budget for the ensuing school year shall be thoroughly reviewed and adopted by the Board of Education before its presentation to the voters for final approval.

Adopted October 17, 1988

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6111 BUDGET DEADLINES AND SCHEDULES

The Superintendent of Schools shall have the responsibility for constructing and adhering to the budget calendar.  The calendar shall present a plan of  action for estimating and completing preparation of the proposed annual budget during the ensuing school year.  It shall contain preliminary dates for the Board of Education’s consideration of the tentative budget, the date(s) for public hearing(s) on the proposed budget, and the date for public voting upon the proposed budget

Adopted October 17, 1988

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6113 DISSEMINATION OF BUDGET INFORMATION

The Superintendent of Schools shall make budget recommendations available to the Board of Education members prior to the budget hearing in accordance with the budget calendar.

In addition, the Superintendent shall make a copy of the proposed budget adopted by the Board of Education available to all district taxpayers at the district office during working hours, not less than fourteen days prior to the annual meeting.

A summary of the proposed budget shall be published in a district mailing.  In addition, the Board may provide the public with specific, factual information concerning budget recommendations, through news releases to the media, group meetings with members of the public to be held on set dates and times, and the district newsletter.

District funds may be expended to encourage voter turn out, but may not be used to promote a favorable or negative opinion of the proposed budget.

Adopted October 17, 1988

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6120 BUDGET HEARING

The Board of Education shall hold one or more public hearings on the proposed budget prior to the Annual Election, at such times and location(s) designated by the Board. The hearing(s) shall be held not less than fourteen (14) days nor more than thirty (30) days prior to the date of balloting on the budget.  At the hearing(s) the Board will explain the proposed budget and it will consider comments, reactions and suggestions from the public concerning the proposed budget.

The Board, in its discretion, may modify the proposed budget subsequent to such public hearing(s), but not less than seven (7) days before it is submitted to the voters for approval.

Adopted October 17, 1988

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6130 BUDGET ADOPTION

The proposed budget shall be presented to the voters of the district for adoption at the annual district meeting and election on a date designated by the Board in accordance with law.

Individuals desiring to submit questions, propositions, or amendments to be placed on the ballot shall conform to the following requirements:

1.    new propositions, which must be included in the advertised public notice of the annual meeting and said proposition shall be supported by petitions containing signatures of twenty-five voters or not less than five percent of the eligible voters who voted in the previous district election, whichever is greater;

2.    the proposition shall be stated clearly and concisely and is subject to revision as to length and form by the Board of Education, while considering same for placement on the voting machine;

3.    amendments to propositions are to be filed with the district clerk no later than 14 days prior to the annual meeting or election and are to be supported by petitions containing the number of signatures set forth in paragraph “l”; and

4.    any propositions which require the expenditures of monies must include the necessary specific dollar appropriation.  Any proposition may be rejected by the Board of Education if it fails to include the necessary specific appropriation and/or is not within the power of the voters.

Adopted October 17, 1988

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6140 BUDGET IMPLEMENTATION

The administration of the annual budget is the responsibility of the Superintendent of Schools and the administrative staff. Under the direction and control of the Superintendent, funds may be expended within budgetary appropriations without prior approval from the Board of Education.  Extra budgetary expenditures require prior Board approval.

The Superintendent and the School Business Administrator shall be      responsible for the maintenance of such accounting records as are or may be required by the New York State Uniform System of Accounts for School Districts or the Board, or as otherwise deemed necessary for proper administration of the budget.  The various operational units in the school district shall be kept informed through periodic reports as to the status of their individual budgets.

Adopted October 17, 1988

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6150 BUDGET TRANSFERS

The Business Manager is authorized to make budget transfers between line item accounts.  These transfers are presented to the Superintendent and the Board of Education on a monthly basis.

Approved: June 22, 2009

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6200 REVENUE

To provide the best education possible to students within the limits of the resources available, the Board of Education shall:

1.    apply for and accept all available state funds to which the district is entitled by law or through state regulations;

2.    apply for and accept federal funds that are available providing there is a specific need for them and matching funds that are required are available; and

3.    request local funds for the remaining revenue requirements.

Adopted November 14, 1988

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6210 LOCAL TAX LEVY

Sufficient local tax revenue shall be raised to meet the requirements of the total school district budget, less an amount equal to all other income sources available to the school district.

After August 1, and following receipt of final equalization rates and assessment rolls, a tax levy shall be set which will generate that portion of the school district budget revenues to be provided at the local level.  Separate tax rates shall be set up for each of the towns within the school district.  The Board of Education shall approve the tax levy and shall issue a warrant for the collection of taxes.

Tax collection by the receiver of taxes will commence in September annually and end October 31.  Taxes will be collected during the one month period following the first notice by publication with no penalty with a two percent (2%) penalty added during the remaining period of collection.

Upon resolution of the Board of Education, a list of all unpaid taxes shall be returned annually to the County Treasurer not later than November 15.

Pursuant to the authority and conditions granted under Section 467 and the Real Property Tax Law of the State of New York, Scotia-Glenville Central School District will allow a 50 percent (50%) school tax exemption on real property owned by persons 65 years of age and older who meet the statutory qualifications and whose incomes are not in excess of the lesser amount allowed for under Section 467 or by the amount adopted by the Board of Education, or as may be amended from time to time by the Board of Education and will allow for a sliding scale eligibility level to the extent provided by the Board resolution.

Adopted February 11, 1985
Revised November 14, 1988
Revised December 10, 1990
Revised June 8, 1992
Revised October 18, 1993
Revised April 10, 1995
Revised June 2, 1997

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6220 STATE AID

The School District shall apply for and use funds provided by the State of New York for the educational benefit of the district.

Adopted November 14, 1988

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6230 FEDERAL FUNDS

The Board of Education shall determine whether to apply for any federal aid for which it is eligible.  The administrative staff shall be responsible for evaluating federally funded programs, including their possible benefits to the children and youth in the school district, apprising the Board of the worth of each, and making recommendations accordingly. A separate federal aid fund shall be maintained to record all financial transactions in federally aided programs and projects. A separate checking account, distinct from all other district accounts, shall be maintained for any federal funds which are required to be kept separated from other funds.

Adopted November 14, 1988

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6240 INVESTMENTS

The School District Treasurer is authorized to administer the investment program in accordance with district policy as outlined in Appendix P.

Adopted November 14, 1988
Revised September 13, 1993
Revised September 14, 1998
Revised July 11, 2005
Revised July 12, 2004
Revised July 14, 2003
Revised July 10, 2006
Revised July 9, 2007
Revised July 14, 2008
Revised July 13, 2009
Revised July 10, 2010
Revised July 11, 2011
Reviewed July 9, 2012
Reviewed July 8, 2013
Reviewed July 14, 2014
Reviewed July 13, 2015
Reviewed July 11, 2016
Reviewed July 10, 2017
Reviewed July 9, 2018

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6251 RENTS FROM DISTRICT PROPERTY

The Board of Education may lease unneeded school district property as it deems appropriate.  All rental income generated thereby shall be used as revenue in the General Fund budget.

Adopted November 14, 1988

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6252 GATE RECEIPTS AND ADMISSIONS

An admission fee for varsity athletic events as determined by the Superintendent of Schools will be charged as follows:

1.    $2.00 for adults;

2.    $1.00 for students, grades 7-12, and K-6 if not accompanied by an adult;

3.    $0.50 for students, grades K-6, if accompanied by an adult.

No admission fee shall be required from:

1.    any child of preschool age accompanied by an adult;

2.    senior citizens with Senior Citizen Pass issued by Scotia-Glenville Central Schools (except sellouts);

3.    officials working the game;

4.    bus drivers for the participating schools, if in uniform, and their coaches; and/or

5.    cheerleaders of participating schools, if in uniform, and their coaches; and/or

6.    Booster Club members performing volunteer work in connection with that event.

Adopted November 14, 1988
Revised July 9, 1990

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6254 NON-RESIDENT TUITION

Non-resident pupils are accepted into the Scotia-Glenville Schools on an individual basis only as approved by the Board of Education.

A child placed in the Scotia-Glenville district and maintained by a social service agency shall be admitted by the Superintendent of Schools on a tuition basis to be paid by the home district.

The Superintendent of Schools is empowered to admit to the Scotia-Glenville Schools on a tuition-free basis a child of a parent (or parents) residing outside of the Scotia-Glenville School District if:

1.    The child is residing with a legal guardian who is a resident of the Scotia- Glenville School District.

2.    The child’s actual and only residence is in the district and who is cared for in a home in the district and who is not supported at the expense of social services.

3.    The child has been living on a full-time basis with a resident of the Scotia-Glenville School District for at least one year prior to making application for tuition-free admittance.

In addition, there are other circumstances which may make it desirable and practicable to admit such a child on a tuition-free basis (circumstances such as broken homes, serious illness of parent or parents, serious financial difficulties, etc.). Such cases shall be reviewed by the Superintendent and he/she, in turn, shall make his/her recommendations to the Board for approval.  Pending such decision, the Superintendent is authorized to admit pupils to school.

The Scotia-Glenville Central School District will not pay tuition to another district for a non-resident child who does not qualify as a resident under the three provisions of this policy.

Resident pupils who move out of the District during the year, but wish to continue to attend Scotia-Glenville Schools, will be charged tuition on a semester basis.  Thus, a pupil moving out during the first semester may attend without paying tuition until the second semester. A pupil moving out during the second semester will pay no tuition for the remainder of that school year.

Transportation of such non-resident pupils, if required, will be the responsibility of the parents.

Tuition rates will be approved annually by the Board. Non-resident pupils whose parent(s) own taxable property in the District which is recorded in their own name(s) only may deduct school tax payments on such property from non-resident tuition fees.

Adopted February 11, 1985
Revised November 14, 1988

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6255 GIFTS AND PRIVATE GRANTS

The Board may accept gifts and grants of real and personal property to be used by the schools or to be held in trust for the purpose of awarding scholarships. Grants of real property for sitting school buildings may be accepted without  voter approval, although the voters must approve any construction to be done on the land. The Board will accept a gift or private grant only when legally appropriate, when in the district’s best interest, and when no conflict of interest or appearance of impropriety will be created by such acceptance.

Adopted November 14, 1988

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6300 TEMPORARY FINANCING THROUGH ISSUANCE OF NOTES

Based upon district financing and cash flow needs, the Board of Education may authorize the issuance of bond anticipation notes, revenue anticipation notes, tax anticipation notes, capital notes or budget notes as provided in the Local Finance Law. Any such borrowings shall be authorized by appropriate resolution of the Board of Education as recommended by legal counsel in accordance with the provisions of Local Finance Law.

Adopted November 14, 1988

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6400 DEPOSITORIES OF FUNDS

School district funds shall be deposited only in depositories duly designated by the Board of Education in accordance with provisions of General Municipal Law. The designated depositories shall be required to fully collateralize all deposits.

Adopted November 14, 1988

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6500 BONDED EMPLOYEES AND OFFICERS

All school employees, officials and members of the Board of Education authorized to sign checks or required to handle school funds shall be covered by a blanket bond furnished by the school district in such amounts as recommended by the Superintendent.

School employees shall be held personally responsible for funds which they collect or handle during the course of their assigned duties and responsibilities.

Adopted November 14, 1988

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6600 FISCAL ACCOUNTING AND REPORTING

The District shall, under the general direction of the Superintendent of Schools, maintain detailed and accurate records to reflect all financial transactions and proceedings for which it is responsible under Federal and State laws, rules and regulations.

Adopted December 12, 1988

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6610 ACCOUNTING SYSTEMS

The District will use the Uniform System of Accounts for the School Districts, a double-entry accounting system which is mandated by New York State Law.

This standard accounting system may be supplemented by any additional accounts or records that may be useful in yielding fiscal information to enhance fiscal decision-making by the Board.

The accounting system will:

1.    safeguard school district funds from loss, theft, waste or misuse;

2.    promote budgetary control;

3.    provide information that is necessary in policy formulation;

4.    provide information that is necessary to the public and the school systems;

5.    provide necessary data for state reports; and

6.    show compliance with legal mandates.

Adopted December 12, 1988

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6615  ONLINE BANKING SERVICES

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

The following include online banking activities the District engages in:

1.    Viewing bank account information;

2.    Interfund transfers;

3.    Remittance of employee payroll tax withholdings and other  deductions;

4.    Payment of the District’s debt and financial obligations;

5.    Remittance of employee payroll direct deposit;

6.    Transfer of district funds for investment.

The District’s Treasurer, with an established user name and password, will have the authority to process online banking transactions. The District’s Business Manager, with an established user name and password, will be responsible for online banking transactions in the event the District’s Treasurer is not available.

To verify the accuracy and legitimacy of online transfer requests, the District will establish an approval process. Prior to the transfer of funds from District accounts, the Treasurer will indicate in writing and electronically the line item code, the amount of monies and the purpose for the transferring of funds. The Business Manager will approve, in writing and electronically, all transfers of funds. Any individual electronic or online transfer of an amount equal to or greater than $15 million shall require prior approval of the District’s Board of Education.

Once the transfer of funds has been approved by the Business Manager and the funds have been transferred, the Treasurer will be responsible for a monthly report that includes all online banking transactions. The monthly report will include a reconciliation with the monthly bank statement to properly account for the transfers of District funds. The District’s Internal Claims Auditor will be responsible for the monthly reconciliation.

First Reading July 8, 2019
Adopted August 12, 2019

6620 TYPES OF FUNDS

The following funds are designated for use by the district to ensure the proper deposit and expenditure of monies:

A.   general fund;

B.    school lunch fund;

C.   capital fund;

D.   trust and agency fund;

E.    special aid fund

Adopted December 12, 1988

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6630 FINANCIAL REPORTS AND STATEMENTS

The Superintendent of Schools will keep the Board of Education informed in a  timely manner about the financial status of the district.

The School Business Administrator shall submit, through the Superintendent, to the Board and the Commissioner of Education, such reports as are prescribed by law.

Reports shall include, but not limited to, the following:

Treasurer’s financial reports                                    Monthly

Reconciliations

Trial Balances

Investment Programs

Warrants                                                   Monthly

General Fund

Lunch Fund

Capital Fund

Special Aid Fund

Year-end financial reports                          Monthly

Balance Sheets

General Fund Schedule of Revenues and

Expenditures-Budget and Actual

Adopted December 12, 1988
Revised May 12, 1997

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6640 ACCOUNTING OF FIXED ASSETS AND INVENTORIES

The Business Manager shall be responsible for accounting for general fixed assets according to the procedures outlined by the Uniform System of Accounts for School Districts and GASB 34 Regulations

These accounts will serve to:

a)  maintain a physical inventory of assets

b)  establish accountability

c)  determine replacement costs

d)  provide appropriate insurance coverage

Fixed assets with a minimum value established by the Board that have a useful life of one (1) year or more and physical characteristics not appreciably affected by use or consumption shall be inventoried and recorded on an annual basis.  Fixed assets shall include land, buildings, equipment and materials.

As a basis for considering which fixed assets are to be depreciated, the Board shall establish a dollar threshold of greater than $500.  A standardized depreciation method and averaging convention shall also be established for depreciation calculations.

Fixed assets acquired having a value equal to or greater than the established threshold (>$500) are considered depreciable assets and shall be inventoried for the purposes of GASB 34 accounting practices and placed on a depreciation schedule according to its asset class and estimated useful life as stipulated by the NYS Comptroller’s Office or the IRS.  In addition, the District will maintain an inventory of all BOCES equipment located within the District.  BOCES equipment will be entered into the inventory tracking system with a $0 value, and as such will have no affect in depreciation, nor will those items entered below the $500 threshold.

Assets shall be recorded at initial cost, gifts of fixed assets shall be recorded at estimated fair value at the time of the gift. A property record will be maintained for each asset and will contain the following information

·         date of acquisition

·         description

·         cost or value

·         location

·         replacement cost

·         date and method of disposition

·         transfer information

The Business Manager shall arrange for an annual inventory of School District property, equipment and material.  Any discrepancies between the inventory and the District’s property records on file should be maintained.

Adopted December 12, 1988
Revised May 11, 2009

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6650 INTERNAL AUDITOR

The Board of Education shall designate and appoint an internal auditor for the district to serve at the pleasure of the Board.

The internal auditor shall be responsible for formally examining, allowing or rejecting all accounts, charges, claims or demands against the school district.

The auditing process should determine:

1.       that the proposed payment is for a valid and legal purpose;

2.       that the obligation was incurred by an authorized district official;

3.       that the items for which payment is claimed were in fact received

4.       that the obligation does not exceed the available appropriation; and

5.       that the submitted voucher is in proper form, mathematically correct, does not include previously paid charges, and is in agreement with the purchase order or contract upon which it is based.

Adopted December 12, 1988

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6670 PETTY CASH FUNDS

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

The amount of each fund will not exceed $50.00.  The Board of Education, upon the recommendation of the Superintendent of Schools, shall appoint a treasurer for each petty cash fund who shall administer and be responsible for such fund.

Receipts and cash-on-hand must always total the authorized fund amount.  All disbursements from such finds are to be supported by receipted bills, paid out slips or other evidence documenting the expenditure

Payments may be made from petty cash for materials, supplies, or services only when payment is required on delivery.  Sales tax on purchases will not be paid by the school district from petty cash funds.  Replenishment of petty cash funds, up to the extent of expenditures, will be made periodically upon submission of a report of expenditures with appropriate documentary support.

Adopted December 12, 1988

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6680 EXTRA CLASSROOM ACTIVITY FUNDS

All internal intra-school funds of the school district shall be under the control of the Board of Education and shall be maintained as extra classroom activity funds in each school.

The Board of Education, upon the recommendation of the Superintendent of Schools, shall appoint a treasurer and auditor for the extra classroom activity fund in each school.

Such finds shall be accounted for and maintained in accordance with the regulations of the Commissioner of Education as set forth in the current edition of Pamphlet #2, “The Safeguarding, Accounting, and Auditing of Extra Classroom Funds.”

Adopted September 22, 1975
Revised December 12, 1988

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6700 PURCHASING

The purchasing function is to serve the educational program by providing the necessary supplies, equipment and related services.  It will be centralized in the business office under the general supervision of the Purchasing Agent  designated by the Board of Education.

It is the goal of the Board to purchase competitively, without prejudice or favoritism, and to seek the maximum educational value for every dollar expended. Competitive bids or quotations shall be solicited on connection with all purchases whenever feasible and in the best interest of the school district.

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

1.    to effectively supply all administrative units in the school system with needed materials, supplies, and contracted services;

2.    to obtain materials, supplies and contracted services at the lowest prices possible consistent with the quality and standards needed, as determined by the Purchasing Agent in cooperation with the requisitioning authority.

3.    to ensure that all purchases fall within budgetary limitations and that they are consistent with the educational goals and programs of the district;

4.    to maintain an appropriate accounting and reporting system to record and document all purchasing transactions;

5.    to ensure, through proper internal controls, that loss and/or diversion of district property is prevented.

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

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

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

Adopted December 12, 1988

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6710 PURCHASING AUTHORITY

The Board of Education designates the school business official as the Purchasing Agent for the school district. The Purchasing Agent, under the general supervision of the Superintendent of Schools, will be responsible for administering all purchasing activities and ensuring the quality and quantity of purchases made by the district.

Adopted September 22, 1975
Revised December 12, 1988
Revised September 14, 1998

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6720  PROCUREMENT PROCEDURES

The Purchasing Agent shall be responsible for developing and implementing procedures for the requisition, receipt, storage and distribution of supplies, materials and equipment; establishing the purchasing calendar; administering the record keeping systems; and the training of staff regarding the purchasing system procedures.

All purchases shall be made through the Business office by the Purchasing Agent, without prior approval by the Board of Education, provided budget appropriations are adequate to cover such obligations.

In general the purchasing procedures shall address the following areas:

1.    the manner in which goods and services are requisitioned;

2.    the process by which purchase orders are generated or canceled;

3.    the use of standard supply lists

4.    the use of quotations and competitive bidding;

5.    the process of reviewing, storing and inventorying materials and supplies;

6.    the process of auditing and paying bills and claims for purchases;

7.    relations with vendors and sales representatives.

All purchasing procedures shall ensure that legal requirements are satisfied; budgetary control is maintained; the quality of goods and services meets needs and specifications; and goods and services are supplied as needed.

In order to assure goods and services are obtained most economically and efficiently and in compliance with the New York General Municipal Law, the Board of Education adopts the procurement set forth in Appendix R.

Adopted December 12, 1988
Revised March 9, 1992
Revised May 13, 1996
Reviewed May 12, 1997
Reviewed May 12, 1997
Reviewed August 10, 1998
Reviewed August 9, 1999
Reviewed August 14, 2000
Reviewed July 9, 2001
Reviewed July 8, 2002
Reviewed July 10, 2006
Reviewed July 14, 2008
Reviewed July 13, 2009
Reviewed July 10, 2010
Reviewed July 11, 2011
Reviewed July 9, 2012
Reviewed July 8, 2013
Reviewed July 14, 2014
Reviewed July 13, 2015
Reviewed July 11, 2016
Reviewed July 10, 2017
Reviewed July 9, 2018
First Reading December 10, 2018
Adopted January 14, 2019

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6740 COOPERATIVE PURCHASING

The Board of Education authorizes the use of cooperative purchasing when such method is in the best interest of the school district. The Purchasing Agent is authorized to explore the possible participation by the school district in cooperative purchasing ventures with other school districts and municipalities.

Adopted September 22, 1975
Revised December 12, 1988

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6750 STATE CONTRACT PURCHASES

Purchases of materials, supplies or equipment shall be made through New York State Government contracts, whenever feasible and in the best interest of the district.  The school district may purchase, without bidding, and whenever prices and quality are equal, any suitable products or services (as determined by the Commissioner of General Services) which are manufactured, assembled, produced or provided by the blind or other severely handicapped persons from approved, qualified charitable or non-profit making agencies.  The same purchasing policy shall apply to items made in the facilities under the jurisdiction of the New York State Department of Correction.

Adopted December 12, 1988

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6760 VENDOR RELATIONS

All vendors and suppliers shall be given an opportunity to supply the school district’s needs for goods and services.

The Purchasing Agent will develop and maintain lists of potential suppliers and bidders for the various types of material, equipment, supplies and services required by the school district.  A mailing list shall be established for the distribution of specifications and notices or invitations to bid.  Any supplier or vendor shall be included in the list upon request.

All district employees shall be responsible for dealing with vendors and suppliers in a professional manner to avoid any appearance of impropriety.

Adopted December 12, 1988

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6770 PAYMENT PROCEDURES

On a periodic basis, the business office shall prepare a schedule of bills which have been properly documented for payment.  This schedule shall be presented to the Internal Auditor for review and approval for payment.  The approved bill schedule (warrant) shall be presented to the Board of Education for review and acceptance.

All payments of approved vouchers by the school district shall be by numbered check from the proper account. The Treasurer is authorized to sign all checks using a facsimile signature plate.

Payment of any claims against the school district shall be made only upon verification of the following:

1.    the claim is the result of an authorized purchase;

2.    the receipt of goods or services, for which the claim has been submitted, is verified by an authorized employee of the school district;

3.    the claim is calculated properly and complies with all applicable contractual agreements and conditions;

4.    proper accounting procedures have been followed.

The Purchasing Agent shall establish the necessary procedures and forms for the prompt, efficient and responsible processing of claims for payment.

Adopted December 12, 1988

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6780 EXPENSE REIMBURSEMENT

School district employees, officials and members of the Board of Education will be reimbursed for reasonable out-of-pocket expenses while traveling for school related activities.

Only activities necessary to the purpose of travel shall be reimbursable.  Mileage will be paid at the rate set annually by the IRS for business use of vehicles, or provided for in employee bargaining unit agreements.  Tax exemption certificates shall be utilized as appropriate.

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

To obtain reimbursement, the claimant must complete and sign an expense voucher, attach all receipts or other expense documentation, together with a copy of the approved conference attendance request form, and submit the same to the Business Office.

Final approval by the internal claims auditor is required prior to payment for expenses.

Adopted September 22, 1975
Revised December 12, 1988
Revised June 27, 2005
First Reading March 26, 2007
Revised April 16, 2007

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EXPENSE REIMBURSEMENT REGULATION
6780-R

The district shall reimburse district employees, officials and members of the Board of Education for reasonable, actual and necessary out-of-pocket expenses incurred while traveling for school-related business upon receipt of a completed voucher with itemized receipts along with approved attendance form.  The following rules shall guide the reimbursement of school-related travel expenses:

Transportation

  • Travel shall be by the most economical method, whether by private automobile, school vehicle or common carrier such as a bus, train or plane.  If private automobile is used for school related travel, the minimum liability coverage must be $100,000 per person, $300,000 per accident and $50,000 for property damage.
  • If travel is by private automobile, mileage shall be reimbursed at the level approved by the Internal Revenue Service for business travel. Parking and tolls will also be reimbursed but gasoline will not.
  • Rental car expenses will be reimbursed only if authorized in advance. Insurance on rental cars is not reimbursable.  Parking, tolls and cost of fuel will be reimbursed.  Receipts must be provided for reimbursement.
  • Air travel is only allowed when determined by the Board President or the Superintendent to be in the District’s best interest.  Air travel shall be reimbursed at the lowest feasible fare available and shall not exceed regular coach class fare.  Travel arrangements should be made as soon as reasonably practicable so as to avoid payment of a higher fare due to a late booking.

Lodging

  • Persons traveling on district-related business are expected to secure the most reasonable rate for necessary hotel accommodations.  The District will only reimburse for actual lodging fees. Maximum reimbursements for lodging will be determined in accordance with rates established annually by the U.S. General Services Administration (GSA).
  • When the rate is pre-determined by the organization sponsoring the event, the traveler shall secure a room rate at no more than the pre-determined rate. Hotel accommodations at a rate other than the most reasonable rate or a pre-determined rate described above will reimburse only if approved by the Board President (for members of the Board and the Superintendent_ and the Superintendent (for all others) prior to the stay.

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Meals

Reimbursable meal charges, including gratuities and excluding alcoholic beverages, for persons traveling for district-related business shall be no more than the maximum reimbursement rates established annually by the U.S. General Services Administration.  The District will only reimburse for actual meal charges.

For attendance at conventions or workshops where prices for meals are fixed, the district will pay the cost of such meals.

Personal Expenses

The District does not reimburse persons traveling on district-related business for personal expenses including, but not limited to, pay television, hotel health club facilities, alcoholic beverages, theater and show tickets, and telephone costs unrelated to District business.

Adopted June 27, 2005

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6781 MEALS AND REFRESHMENTS

The Board of Education recognizes that from time to time it may be appropriate to provide meals and/or refreshments at District meetings or events, which are being held for an educational purpose. Any expenditure made on such meals and/or refreshments should be appropriately documented with a receipt, itemized whenever possible, and submitted to the District’s business office for the purpose of audit and possible reimbursement.

Examples of authorized categories of expenditures include but are not limited to refreshments for staff on teacher orientation day at the beginning of each year, staff recognition day, refreshments for Superintendent’s Conference Day, community/district meetings, assessment day grading of tests, receptions for volunteers, and other meetings at which district business is conducted.

Adoption Date: June 27, 2005

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MEALS AND REFRESHMENT REGULATION
6781-R

From time to time meals and/or refreshments may be deemed appropriate for a particular meeting, event or situation.

Whenever meals and/or refreshments are ordered, the person making the request shall indicate the date, purpose of the meeting and identify the group in attendance. It is acknowledged that meal and/or refreshment expenditures may be incurred as an extension of the responsibilities of employees or to continue  to enhance a specific  activity or event that is being held for a business purpose.  In such instances, documentation as noted above shall be submitted to the business office for the purposes of audit and possible reimbursement.  In an instance where a receipt has been lost or not obtained, at the discretion of the Business Administrator, a signed statement may be submitted as a substitute document.

Examples of authorized categories include but are not limited to a meal with a consultant employed by the district, a meal provided to a committee or working group whose responsibilities require working through the meal hour, or other specific circumstances for which working through the meal hour is advantageous to the district.

Meal costs (excluding alcoholic beverages) included for travel-related approved conferences shall be regulated by 6870-R.  Meal reimbursement  for district-related non travel activities shall be guided by the rate identified by 6870-R.

Adopted: June 27, 2005

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6782 CREDIT CARDS

It is recognized that specific District employees may be issued a District credit card to assist with their job responsibilities.  Job titles that will be issued a District credit card shall be determined by the Board of Education each year at the District’s organizational meeting in July.

The District shall establish a credit line not to exceed $5,000 for each specific employee. District issued credit cards shall be used prudently and for official school business.  Unauthorized use of the District credit card shall require financial reimbursement and cancellation of the credit card, Receipts should be obtained that are itemized to provide evidence that expenses are prudent and proper.  If meals, the reason for the cost incurred should be provided.

Adopted: June 27, 2005
Revised August 25, 2008

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6783 PURCHASE CARDS

The Board of Education shall approve job titles that will be issued a District purchase card at the District’s annual organizational meeting.

Adopted April 16, 2007

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6800 PAYROLL PROCEDURES

The School Business Administrator, under the direction of the Superintendent of Schools, shall be responsible for the development and implementation of procedures for payroll expenditures which ensure accuracy and timeliness.

The Treasurer is authorized to sign all payroll checks. A facsimile signature plate may be used to sign payroll checks, but it must remain under the custody and control of the Treasurer at all times.

The School Business Administrator is authorized to certify all payrolls for the district.

The Treasurer and Internal Auditor shall be responsible for periodically testing the accuracy and appropriateness of district payrolls.

Adopted December 12, 1988

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6900 DISPOSAL OF DISTRICT PROPERTY

Building Administrators and support staff supervisors are responsible for identifying obsolete or surplus equipment and supplies within their area(s) of responsibility.  Each year, a determination shall be made of equipment, supplies and/or materials that are deemed surplus or obsolete and cannot be utilized effectively or economically within their area.  Such equipment, supplies, or materials shall be sold through a competitive bid or auction, if possible, for the highest possible price.  The Business Manager shall be authorized to dispose of obsolete, surplus or scrap equipment in the following manner:

·         Reassign items of potential usefulness, as needed, to other locations within the district

·         Centralize the storage of items with potential usefulness and/or determine those items to be of no further use or worthless to the district and dispose of those items to be of no measureable resale value as scrap

·         An attempt will be made to sell back to the vendor textbooks no longer in use by the District.  If this is not possible, the District will attempt to donate these textbooks.  If a donation is not possible, textbooks will be disposed of by shredding

·         Computers will be disposed of via recycling and hard drives will be destroyed

·         Used tires will be disposed of via a public sale to be held every year throughout the year on a first come, first served basis.  The selling price will be equivalent to the current cost to the district if the tires were to be disposed of via recycling.

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

·         Sell items at a public sale, sealed bid or auction.  In the event of a public sale, sealed bid or auction, the notice of availability of such equipment, supplies and materials shall be disseminated through notices placed in the Board’s designated publications  and by other appropriate means

·         Sell remaining items such as scrap for the best obtainable amount or discard in the safest, least expensive manner.

Adopted December 12, 1988
Revised June 22, 2009
Revised November 3, 201
First Reading November 10, 2014
Adopted November 24, 2014

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6910.1   RESERVE FOR EMPLOYEE BENEFIT ACCRUED LIABILITIES, THE RESERVE FOR WORKERS’ COMPENSATION, AND THE UNEMPLOYMENT INSURANCE RESERVE

The reserve for Employee Benefit Accrued Liabilities, the Reserve for Workers’ Compensation, and the Unemployment Insurance Reserve may be utilized during the fiscal year to the extent that the District’s annual operating budget (i.e. employee benefits, workers compensation, and unemployment insurance) cannot absorb any unanticipated financial events due to unanticipated expenditures.  At the end of each fiscal year, the relationship between the available balances in the reserve accounts to the District’s outstanding liabilities in the corresponding account will be reviewed and           assessment made regarding any need to adjust the appropriate reserve account balance.

Adopted July 11, 2011
Reviewed July 9, 2012
Reviewed July 8, 2013
Reviewed July 14, 2014
Reviewed July 13, 2015
Reviewed July 11, 2016
Reviewed July 10, 2017
Reviewed July 9, 2018

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6910.2      RESERVE FOR DEBT SERVICES

The Reserve for Debt Services is to be utilized during the fiscal year to mitigate the impact of debt service payment on the tax levy.  At the end of each fiscal year,  the relationship between the available balances in the reserve account to the District’s outstanding liabilities in the corresponding account will be reviewed and an assessment made regarding any need to adjust the reserve account balance.

Adopted July 11, 2011
Reviewed July 9, 2012
Reviewed July 8, 2013
Reviewed July 14, 2014
Reviewed July 13, 2015
Reviewed July 11, 2016
Reviewed July 10, 2017
Reviewed July 9, 2018

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6910.3  RESERVE FOR TAX CERTIORARI

The Reserve for Tax Certiorari is to be utilized during the fiscal year to offset the impact of settlements on tax judgments against the District. At the end of each fiscal year, the relationship between the available balances in the reserve account to the District’s outstanding liabilities in this area will be reviewed and an assessment made regarding any need to adjust the reserve account balance.

Adopted July 11, 2011
Reviewed July 9, 2012
Reviewed July 8, 2013
Reviewed July 14, 2014
Reviewed July 13, 2015
Reviewed July 11, 2016
Reviewed July 10, 2017
Reviewed July 9, 2018

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6910.4      RETIREMENT CONTRIBUTIONS RESERVE

The Retirement Contributions Reserve is to be utilized during the fiscal year to mitigate the impact of any ERS rate increase(s) on the annual tax levy.  At the end of each fiscal year, the relationship between the available balances in the reserve account to the District’s outstanding liabilities in this area will be reviewed and an assessment made regarding any need to adjust the reserve account balance.

Adopted July 11, 2011
Reviewed July 9, 2012
Reviewed July 8, 2013
Reviewed July 14, 2014
Reviewed July 13, 2015
Reviewed July 11, 2016
Reviewed July 10, 2017
Reviewed July 9, 2018

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6910.5      FUND BALANCE CLASSIFICATION

For purposes of fund balance classification, if expenditure could be spent from more than one category of fund balance, expenditures are to be spent from the restricted fund balance first, followed in order by committed fund balance, assigned fund balance and lastly, unassigned fund balance.  The Board has the authority to deviate from this policy if it is in the best interest of the District.

By no later than the last Board meeting in June of each fiscal year, Board action will be taken to increase, decrease, or carry forward the full balance in any of the District’s reserve funds.  The Board should use reserves to the extent that the annual operating budget cannot absorb any unanticipated financial events such as losses, shortfalls or revenue, and/or rate increases.

Adopted July 11, 2011
Reviewed July 9, 2012
Reviewed July 8, 2013
Reviewed July 14, 2014
Reviewed July 13, 2015
Reviewed July 11, 2016
Reviewed July 10, 2017
Reviewed July 9, 2018

6910.6  Retirement Contribution Reserve Fund and Retirement Contribution Reserve Sub-Fund

As a part of the 2019-2020 Budget Legislation, New York State has amended certain provisions of section 6-r of the General Municipal Law, relating to Retirement Contribution Reserve Funds.

Section 6-r of the General Municipal Law allows a school board to establish a reserve fund to be known as the Retirement Contribution Reserve Fund (“RCRF”) and Sub-Fund to be used for the purpose of financing retirement contributions, and/or to finance appropriations authorized by law to offset all or a portion of the amount deducted from the moneys apportioned to the school district from the state for the support of common schools.

The term “retirement contribution” is defined as all or any portion of the amount payable by a school district to the New York State and Local Employees Retirement System (“ERS”) or the New York State Teachers’ Retirement System (“TRS”) pursuant to Education Law section 521.

If the Board of Education establishes an RCRF pursuant to section 6-r of the General Municipal Law, for the purpose of financing retirement contributions to the ERS, the Board of Education may also create a “sub-fund” within the RCRF, which is to be separately administered, for the purpose of financing retirement contributions to the New York state teachers’ retirement system and/or to finance appropriations authorized by law to offset all or a portion of the amount deducted from the moneys apportioned to the school district from the state for the support of common schools.

The Scotia-Glenville Central School District Board of Education has established a fund to be known as the Retirement Contribution Reserve Fund (“RCRF”), as well as a sub-fund to be known as the Retirement Contribution Reserve Sub-Fund (“RCRS”), to be separately administered within the RCRF, and additional contributions from future budgetary appropriations or raised by taxes; or from such revenues as are not required by law to be paid into any other fund or account; or transfers from other reserve funds as permitted by law, to be used in accordance with applicable laws for the purpose of paying retirement contributions to the New York State and Local Employees’ Retirement System or the New York State Teachers’ Retirement System.

First Reading July 8, 2019
Adopted August 12, 2019

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