budget

NY’s education tax credit proposal in a readable format.

WhyDad.netAs requested, below is a copy of Governor Cuomo’s Executive budget proposal for the Education Tax Credit Program as reformatted by Whydad.net.

 

A plain language description detailing a comparison of the Governor’s proposal, the NYS Assembly version and the NYS Senate version may be found at Investined.com

 

 

 

By reading this document you agree:

A. that this webpage is not an official copy the 2015 NYS executive budget proposal which can be found here in all CAPS.

B. this webpage may contain errors.

C. this webpage is for entertainment use only.

If you disagree, stop reading and visit google.com

 

Executive budget – State of New York
________________________________________________________________________

Senate-Assembly

January 21, 2015
___________

In senate — a budget bill, submitted by the governor pursuant to article seven of the constitution — read twice and ordered printed, and when printed to be committed to the committee on finance

In assembly — a budget bill, submitted by the governor pursuant to article seven of the constitution — read once and referred to the committee on ways and means
Short title. This act shall be known and may be cited as the “education tax credit act”.

 

The education law is amended by adding a new article 25 to read as follows:

 

Article 25 Education tax credit program section

  • Short title.
  • Definitions.
  • Approval to issue certificates of receipt.
  • Applications for approval to issue certificates of receipt.
  • Application approval for certificates of receipts.
  • Revocation of approval to issue certificates of receipt.
  • Reporting and recordkeeping.
  • Joint annual report
  • Commissioner; powers.

 

Short title.

This article shall be known and may be cited as the “education tax credit program”.

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Definitions.

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For the purposes of this section, the following terms shall have the following meanings:
1. “authorized contribution” means the contribution amount that is listed on the contribution authorization certificate issued to a taxpayer.
2. “contribution” means a donation paid by cash, check, electronic funds transfer, debit card or credit card that is made by a taxpayer during the taxable year.
3. “educational program” means an academic or similar program of a public school that enhances the curriculum or academic program of the public school, or provides a pre-kindergarten program to a public school. For purposes of this definition, the instruction, materials, programs and other activities offered by or through an educational program may include, but are not limited to, the following features:

(a) instruction or materials promoting health, physical education, and family and consumer sciences; literary, performing and visual arts; mathematics, social studies, technology and scientific achievement;
(b) instruction or programming to meet the education needs of at-risk Students or students with disabilities, including tutoring or counseling; or
(c) the use of specialized instructional materials, instructors or instruction not provided by a public school.

4. “educational scholarship organization” means an entity that:

(a) is exempt from taxation under paragraph three of subsection (c) of section Five hundred one of the internal revenue code;
(b) uses at least ninety percent of the qualified contributions received during the calendar year and any income derived from qualified contributions during such year for scholarships;
(c) provides more than fifty percent of its scholarships during a calendar year to eligible pupils who reside in a household that has an income not to exceed one hundred fifty percent of the income qualification required for the reduced price school lunches under the national school lunch act, provided however for the purposes of an educational scholarship organization fulfilling such requirement, an educational scholarship organization may enter into an agreement with another educational scholarship organization or organizations to jointly report their scholarship information to meet such requirement;
(d) deposits and holds qualified contributions and any income derived from qualified contributions in an account that is separate from the organization’s operating or other funds until such qualified contributions or income are withdrawn for use;
(e) provides scholarships to eligible pupils for use at not fewer than three qualified schools; and
(f) is approved to issue certificates of receipt pursuant to this article.

5. “eligible pupil” means a child who is:

(a) a resident of this state;
(b) of school age in accordance with subdivision one of section thirty-two hundred two of this chapter or who is four years of age on or before december first of the year in which such child is enrolled in a pre-kindergarten program;
(c) attends or is about to attend a qualified school; and
(d) resides in a household which has a federal adjusted Gross income of two hundred fifty thousand dollars or less, provided however, for households with three or more dependent children, such income level shall be increased by ten thousand dollars per dependent child, not to exceed three hundred thousand dollars.

6. “local education fund” means a not-for-profit entity which:

(a) is exempt from taxation under paragraph three of subsection (c) of section five hundred one of the internal revenue code;
(b) is established for the purpose of supporting at least one public school or a public school district located in this state;
(c) uses at least ninety percent of the qualified contributions received during the calendar year and any income derived from qualified contributions during such months to support the public school or schools or public school district or districts that such fund has been established to support;
(d) deposits and holds qualified contributions and any income derived from qualified contributions in an account that is separate from the fund’s operating or other funds until such qualified contributions or income are withdrawn for use; and
(e) is approved to issue certificates of receipt pursuant to this article.

7. “non-public school” means any not-for-profit pre-kindergarten program or elementary or secondary sectarian or nonsectarian school located in this state, other than a public school, that provides instruction at one or more locations to an eligible pupil in accordance with subdivision two of section thirty-two hundred four of this chapter.

8. “public education entity” means a public school district or a public school in this state, provided that such public school district or public school:

(a) deposits and holds qualified contributions and any income derived from such qualified contributions in an account that is separate from the public school or public school district’s operating or other funds until such qualified contributions or income are withdrawn for use; and
(b) is approved to receive authorized contributions and issue certificates of receipt pursuant to this article.

9. “public school” means any free elementary or secondary school in this state pursuant to article eleven of the constitution, but shall not include a charter school authorized by article fifty-six of this chapter.

10. “qualified contribution” means the authorized contribution made by a taxpayer to a public education entity, school improvement organization, local education fund, or educational scholarship organization listed in the contribution authorization certificate issued to the taxpayer for which the taxpayer has received a certificate of receipt from such entity, fund or organization. A contribution does not qualify if the taxpayer designates the taxpayer’s contribution to an entity or organization for the direct benefit of any particular or specified student.

11. “qualified school” means a public school or non-public school located in this state.

12. “scholarship” means an educational scholarship or tuition grant awarded to an eligible pupil to attend a qualified school in an amount not to exceed the tuition charged to attend such school less any other educational scholarship or tuition grant received by such eligible pupil or his or her parent, parents, legal guardian, or legal guardians for such eligible pupil’s tuition; provided, however, in the case of an eligible pupil attending a public school of a district of which such pupil is not a resident, the amount of the educational scholarship or tuition grant awarded may not exceed the tuition charged by the public school pursuant to paragraph d of subdivision four of section thirty-two hundred two of this chapter, but only if the school district of which such pupil is a resident is not required to pay for such tuition.

13. “school improvement organization” means a not-for-profit entity which:

 (a) is exempt from taxation under paragraph three of subsection (c) of section five hundred one of the internal revenue code;
(b) uses at least ninety percent of the qualified contributions received during the calendar year and any income derived from qualified contributions during such months to assist public schools or public school districts located in this state in their provision of educational programs, either by making contributions to one or more public schools or public school districts located in this state or providing educational programs to, or in conjunction with, one or more public schools or public school districts located in this state;
(c) deposits and holds qualified contributions and any income derived from qualified contributions in an account that is separate from the organization’s operating or other funds until such qualified contributions or income are withdrawn for use; and
(d) is approved to issue certificates of receipt pursuant to this article. Such term includes a pre-kindergarten program or not-for- profit entity that allows the taxpayer to choose to donate to a program, project or initiative for use in a public school.

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Approval to issue certificates of receipt.

1. Public schools and public school districts. All public schools and public school districts shall be approved to issue certificates of receipt for qualified contributions in accordance with section forty-two of the tax law, provided, that such public school or public school district shall not be approved if either:

(a) such public school or public school district fails to deposit and hold qualified contributions and any income derived from qualified contributions in an account that is separate from the school or school district’s operating or other funds until such qualified contributions or income are withdrawn for use; or
(b) the commissioner has revoked such approval for such public school or public school district pursuant to section twelve hundred fourteen of this article.

2. School improvement organizations, educational scholarship organizations and local education funds. No school improvement organization, educational scholarship organization or local education fund shall issue any certificates of receipt without filing an application pursuant to section twelve hundred twelve of this article and receiving approval pursuant to section twelve hundred thirteen of this article.

 

Applications for approval to issue certificates of receipt.

Each school improvement organization, educational scholarship organization and local education fund shall submit an application to the commissioner for approval to issue certificates of receipt in the form and manner prescribed by the commissioner, provided that such application shall include:

(a) submission of documentation that such school improvement organization, local education fund or educational scholarship 2 organization has been granted exemption from taxation under paragraph Three of subsection (c) of section five hundred one of the internal revenue code;
(b) a list of names and addresses of all members of the governing board of the school improvement organization, local education fund or educational scholarship organization; and
(c) an educational scholarship organization shall provide criteria for the awarding of scholarships to eligible students.

 

Application approval for certificates of receipt.

1. In general. The commissioner shall review each application to issue certificates of receipt pursuant to this article. The commissioner shall publish criteria used to determine selection and establish an appeals process for applications that are not approved.

2. Notification. Applicants shall be notified of the commissioner’s determination within five business days of the determination. Revocation of approval to issue certificates of receipt. The commissioner, in consultation with the commissioner of taxation and finance, may revoke the approval of a school improvement organization, educational scholarship organization, local education fund, public school or public school district to issue certificates of receipt upon a finding that such organization, fund, school or school district has violated this article or section forty-two of the tax law. These violations shall include, but not be limited to, any of the following:

(a) failure to meet the requirements of this article or section forty-two of the tax law;
(b) the failure to maintain full and adequate records with respect to the receipt of qualified contributions;
(c) the failure to supply such records to the commissioner, department of taxation and finance, or the department when requested; or
(d) the failure to provide notice to the department of taxation and finance of the issuance or non-issuance of certificates of receipt pursuant to section forty-two of the tax law; provided, however, that the commissioner shall not revoke approval pursuant to this section based upon a violation of tax law unless the commissioner of taxation and finance agrees that revocation is warranted; and provided further that the commissioner shall not revoke approval pursuant to this section when the failure to comply is due to clerical error and not negligence or intentional disregard for the law. Within five days of the determination revoking approval, the commissioner shall provide notice of such revocation to the educational scholarship organization, school improvement organization, local education fund, public school, or public school district and to the department of taxation and finance. The commissioner shall establish an appeals process for determinations revoking approvals.

 

Reporting and recordkeeping.

1. Reporting. Each educational scholarship organization, school improvement organization, local education fund, public school and public school district that receives qualified contributions shall report to the commissioner and the department of taxation and finance by january thirty-first of each calendar year. Such report shall be in the form and manner prescribed by the commissioner in consultation with the commissioner of taxation and finance.
2. Recordkeeping. Each educational scholarship organization, school improvement organization, local education fund, public school and public school district that issued at least one certificate of receipt shall maintain records including:

(A) notifications received from the depart- ment of taxation and finance;
(b) notifications made to the department of taxation and finance;
(c) copies of qualified contributions received; (d) copies of the deposit of such qualified contributions;
(e) copies of issued certificates of receipt;
(f) annual financial statements;
(g) in the case of school improvement organizations, educational scholarship organizations and local education funds, the application submitted pursuant to section twelve hundred twelve of this article and the approval issued by the commissioner; and

(h) any other information prescribed by the commissioner. Such records shall be maintained by the entity or organization for five years.

 

Joint annual report.

On or before the last day of may for each calendar year, the commissioner of taxation and finance and the commis- sioner, jointly, shall submit a written report as provided in subdivision (k) of section forty-two of the tax law.

 

Commissioner; powers.

The commissioner shall promulgate on an emergency basis regulations necessary for the implementation of this section. The commissioner shall make any application required to be filed pursuant to this article available to applicants within sixty days of the effective date of this article.

 

The education law is amended by adding a new section 1503-a to read as follows:

Power to accept and solicit gifts and donations.

1. The trustees or boards of education of all school districts organized by special laws or pursuant to the provisions of a general law are hereby authorized and empowered to accept gifts, donations, and contributions to the district and to solicit the same.

2. Notwithstanding any other provision of this chapter or of any other general or special law to the contrary, the receipt of such gifts, donations and contributions made pursuant to article twenty-five of this chapter, and any income derived therefrom, shall be disregarded for the purposes of all apportionments, computations, and determinations of state aid.

 

The tax law is amended by adding a new section 42 to read as follows:

Education tax credit.

(a) definitions. For the purposes of this section, the following terms have the same definition as in section twelve hundred ten of the education law: “authorized contribution”, “contribution”, “educational program”, “educational scholarship organization”, “eligible pupil”, “local education fund”, “non-public school”, “public education entity”, “public school”, “qualified contribution”, “qualified school”, “scholarship”, and “school improvement organization”.

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(b) allowance of credit. A taxpayer subject to tax under article nine-a or twenty-two of this chapter shall be allowed an education tax credit against such tax, pursuant to the provisions referenced in subdivision (1) of this section, with respect to qualified contributions made during the taxable year.

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(c) amount of credit. The amount of the credit shall be the lesser of seventy-five percent of the taxpayer’s total qualified contributions or one million dollars. If the taxpayer is a partner in a partnership or shareholder of a new york s corporation, then the cap imposed by the preceding sentence shall be applied at the entity level, so that the aggregate credit allowed to all the partners or shareholders of each such entity in the taxable year does not exceed one million dollars.

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(d) information to be posted on the department’s website. Beginning on the sixteenth day of january of each year, the commissioner shall maintain on the department’s website a running total of the amount of avail- able credit for which taxpayers may apply pursuant to this section. Additionally, the commissioner shall maintain on the department’s website a list of the school improvement organizations, local education funds and educational scholarship organizations approved to issue certificates of receipt pursuant to article twenty-five of the education law. The commissioner shall also maintain on the department’s website a list of public education entities, school improvement organizations, local education funds and educational scholarship organizations whose approval to issue certificates of receipt has been revoked along with the date of such revocation.

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(e) applications for contribution authorization certificates. Prior to making a contribution to a public education entity, school improvement organization, local education fund, or educational scholarship organization, the taxpayer shall apply to the department for a contribution authorization certificate for such contribution. Such application shall be in the form and manner prescribed by the department. The department may allow taxpayers to make multiple applications on the same form, provided that each contribution listed on such application shall be treated as a separate application and that the department shall issue separate contribution authorization certificates for each such application.

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(f) contribution authorization certificates.

1. Issuance of certificates. The commissioner shall issue contribution authorization certificates in two phases. In phase one, which begins on the first day of january and ends on the fifteenth day of january, the commissioner shall accept applications for contribution authorization certificates but shall not issue any such certificates. Commencing after the sixteenth day of january, the commissioner shall issue contribution authorization certificates for applications received during phase one, provided that if the aggregate total of the contributions for which applications have been received during phase one exceeds the amount of the credit cap in subdivision (h) of this section, the authorized contribution amount listed on each contribution authorization certificate shall equal the pro-rata share of the credit cap. If the credit cap is not exceeded, phase two commences on january sixteenth and ends on november first. The commissioner shall issue contribution authorization certificates on a first-come first serve basis based upon the date the department received the taxpayer’s application for such certificate; provided, however, that if on any day the department receives applications requesting contribution authorization certificates for contributions that in the aggregate exceed the amount of the remaining available credit on such day, the authorized contribution amount listed in each contribution authorization certificate shall be the taxpayer’s pro-rata share of the remaining available credit. For purposes of determining a taxpayer’s pro-rata share of remaining available credit, the commissioner shall multiply the amount of remaining available credit by a fraction, the numerator of which equals the total contribution amount listed on the taxpayer’s application and the denominator of which equals the aggregate amount of contributions listed on the applications for contribution authorization certificates received on such day. Contribution authorization certificates for applications received during phase one shall be mailed no later than the fifth day of february. Contribution authorization certificates for applications received during phase two shall be mailed within twenty days of receipt of such applications. Provided, however, that no contribution authorization certificates for applications received during phase two shall be issued until all of the contribution authorization certificates for applications received during phase one have been issued.

2. Contribution authorization certificate contents. Each contribution authorization certificate shall state:

(i) the date such certificate was issued;
(ii) the date by which the authorized contributions listed in the certificate must be made, which shall be no later than november thirtieth of the year for which the contribution authorization certif- icate was issued;
(iii) the taxpayer’s name and address;
(iv) the amount Of authorized contributions;
(v) the contribution authorization certificate’s certificate number;
(vi) the name and address of the public education entity, school improvement organization, local education fund or educational scholarship organization for which the taxpayer may make the authorized contribution; and
(vii) any other information that the Commissioner deems necessary.

 3. Notification of the issuance of a contribution authorization certificate. Upon issuance of a contribution authorization certificate, the commissioner shall notify the educational scholarship organization, public education entity, school improvement organization or local education fund of the issuance of the contribution authorization certificate to a taxpayer. Such notification shall include:

(i) the taxpayer’s name and address;
(ii) the date such certificate was issued;
(iii) the date by which the authorized contribution listed in the notification must be made by the taxpayer;
(iv) the amount of the authorized contribution;
(v) contribution authorization certificate; and
(vi) any other information that the commissioner deems necessary.

(g) certificate of receipt.

1. In general. No public education entity, school improvement organization, local education fund, or educational scholarship organization shall issue a certificate of receipt for any contribution made by a taxpayer unless such public education entity, school improvement organization, local education fund, or educational scholarship organization has been approved to issue certificates of receipt pursuant to article twenty-five of the education law. No public education entity, school improvement organization, local education fund, or educational scholarship organization shall issue a certificate of receipt for a contribution made by a taxpayer unless such public education entity, school improvement organization, local education fund, or educational scholarship organization has received notice from the department that the department issued a credit authorization certificate to the taxpayer for such contribution.

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2. Timely contribution. If a taxpayer makes an authorized contribution to the public education entity, school improvement organization, local education fund, or educational scholarship organization set forth on the authorization certificate issued to the taxpayer no later than the date

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By which such authorized contribution is required to be made, such public education entity, school improvement organization, local educa- tion fund, or educational scholarship organization shall, within thirty days of receipt of the authorized contribution, issue to the taxpayer a written certificate of receipt; provided, however, that if the taxpayer contributes an amount that is less than the amount listed on the taxpayer’s contribution authorization certificate, the taxpayer shall not be issued a certificate of receipt for such contribution.

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3. Certificate of receipt contents. Each certificate of receipt shall state: (i) the name and address of the issuing public education entity, school improvement organization, local education fund, or educational scholarship organization; (ii) the taxpayer’s name and address; (iii) the date for each contribution; (iv) the amount of each contribution and the corresponding contribution authorization certificate number; (v) the total amount of contributions; and (vi) any other information that the commissioner deems necessary.

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4. Notification to the department for the issuance of a certificate of receipt. Upon the issuance of a certificate of receipt, the issuing public education entity, school improvement organization, local educa- tion fund, or educational scholarship organization shall, within thirty Days of issuing the certificate of receipt, provide the department with notification of the issuance of such certificate in the form and manner prescribed by the department.

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5. Notification to the department of the non-issuance of a certificate of receipt. Each public education entity, school improvement organization, local education fund, or educational scholarship organization that received notification from the department pursuant to subdivision (d) of this section regarding the issuance of a contribution authorization certificate to a taxpayer shall, within thirty days of the expiration date for such authorized contribution, provide notification to the department for each taxpayer that failed to make the authorized contribution to such public education entity, school improvement organization, local education fund, or educational scholarship organization in the form and manner prescribed by the department.

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6. Failure to notify the department. Within thirty days of discovery of the failure of any public education entity, school improvement organization, local education fund, or educational scholarship organization to comply with the notification requirements prescribed by paragraphs four and five of this subdivision, the commissioner shall issue a notice of compliance failure to such entity, program fund or organization. Such entity, program fund or organization shall have thirty days from the date of such notice to make the notifications prescribed by paragraphs four and five of this subdivision. Such period may be extended for an additional thirty days upon the request of the entity, program fund or organization. Upon the expiration of the period for compliance set forth in the notice prescribed by this paragraph, the commissioner shall notify the commissioner of education that such entity, program fund or organization failed to make the notifications prescribed by paragraphs four and five of this subdivision.

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(h) credit cap. The maximum permitted credits under this section available annually to all taxpayers for qualified contributions for calendar year two thousand sixteen and all following years shall be one hundred million dollars. The maximum permitted credits under this section for qualified contributions shall be allocated fifty percent to public education entities, school improvement organizations, and local education funds and fifty percent to educational scholarship organizations.

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(i) additions to the credit cap. Unissued certificates of receipt. Any amounts for which the department receives notification of non-issuance of a certificate of receipt shall be added to the cap prescribed in subdivision (h) of this section for the immediately following year.

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(j) other requirements; miscellaneous. 1. Record keeping. Each taxpayer shall, for each taxable year for which the education tax credit provided for under this section is claimed, maintain records of the following information: (i) contribution authorization certificates obtained pursuant to subdivision (f) of this section, and (ii) certificates of receipt obtained pursuant to subdivision (g) of this section.

 

Regulations.

The commissioner is hereby authorized to promulgate and adopt on an emergency basis regulations necessary for the implementation of this section.

(k) joint annual report. On or before the last day of may for each calendar year, for the immediately preceding year, the commissioner and the commissioner of education shall jointly submit a written report to the governor, the temporary president of the senate, the speaker of the assembly, the chairman of the senate finance committee and the chairman of the assembly ways and means committee regarding the credit. Such report shall contain information for articles nine-a and twenty-two of this chapter, respectively, regarding:

(i) the number of applications received;
(ii) the number of and aggregate value of the contribution authorization certificates issued for contributions to public education entities, school improvement organizations, local education funds, and educational scholarship organizations, respectively;
(iii) the geographical distribution by county, to the extent feasible, of
(a) the applications for contribution authorization certificates, distribution by the county, to the extent feasible, of
(b) the public education entities, school improvement organizations, local education funds, and educational scholarship organizations listed on the issued contribution authorization certificates; and
(iv) information, including geographical distribution by county, to the extent feasible, of the number of eligible pupils that received scholarships, the number of qualified schools attended by eligible pupils that received such scholarships, and the average value of scholarships received by such eligible pupils. The commissioner and designated employees of the department and the commissioner of education and designated employees of the department of education shall be allowed and are directed to share and exchange information regarding the school improvement organizations, local education funds and educational scholarship organizations that applied for approval to be authorized to receive qualified contributions; and the public education entities, school improvement organizations, local education funds, and educational scholarship organizations authorized to issue certificates of receipt, including information contained in or derived from application forms and reports submitted to the department of education or the commissioner of education.

(l) cross references. For application of the credit provided for in this section, see the following provisions of this chapter:
(1) article 9-a: section 210-b; subdivision 50;
(2) article 22: section 606, subsection (ccc);

Paragraph (b) of subdivision 9 of section 208 of the tax law is amended by adding a new subparagraph 22 to read as follows:

The amount of any federal deduction for charitable contributions allowed under section one hundred seventy of the internal revenue code to the extent such contributions are used as the basis of the calculation of the education tax credit allowed under subdivision fifty of section two hundred ten-b of this article.

Section 210-b of the tax law is amended by adding a new subdivision 50 to read as follows:

Education tax credit.

(a) allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section forty-two of this chapter, against the tax imposed by this article.
(b) application of credit. The credit allowed under this subdivision for any taxable year shall not reduce the tax due for that year to less than the amount prescribed in paragraph (d) of subdivision one of section two hundred ten of this article. If the amount of credit allow- able under this subdivision for any taxable year reduces the tax to such amount or if the taxpayer otherwise pays tax on the fixed dollar minimum the excess allowed for a taxable year may be carried over to the following year or years for up to five years and may be deducted from the taxpayer’s tax for such year or years.

Subparagraph (b) of paragraph 1 of subsection (i) of section 606 of the tax law is amended by adding a new clause (xli) to read as follows:

(xli) education tax credit amount of credit under under subsection (ccc) subdivision fifty of section two hundred ten-b

Section 606 of the tax law is amended by adding a new subsection (ccc) to read as follows:

(ccc) education tax credit.
Allowance of credit.

A taxpayer shall be allowed a credit to be computed as provided in section forty-two of this chapter, against the tax imposed by this article. If the amount of credit allowable under this subsection for any taxable year shall exceed the taxpayer’s tax for such year, the excess allowed for a taxable year may be carried over to the following year or years for up to five years and may be deducted from the taxpayer’s tax for such year or years.

Subsection (g) of section 615 of the tax law is amended by adding a new paragraph 3 to read as follows:

With respect to an individual who has claimed the education tax credit for qualified contributions pursuant to subdivision (ccc) of section six hundred six of this article, the taxpayer’s new york itemized deduction shall be reduced by any charitable contribution deduction allowed under section one hundred seventy of the internal revenue code with respect to such qualified contributions.

Severability.

If any provision of this section or the application thereof to any person or circumstances is held invalid, such inva- lidity shall not affect other provisions or applications of the section which can be given effect without the invalid provision or application, and to this end the provisions of this section are declared to be severable.

This act shall take effect immediately and shall apply to taxable years beginning on or after january 1, 2016; provided however, notwithstanding the foregoing, this act shall not take effect unless the legislature enacts, by no later than march 31, 2015, a chapter of law identical to legislation submitted by the governor pursuant to article vii of the new york constitution as part d of legislative bill numbers s.2006 and a.3006 relating to the establishment by the president of the higher education services corporation of an application form and procedures that shall allow a student applicant that meets the requirements
Set forth in subparagraph (ii) of paragraph (a) or subparagraph (ii) of paragraph b of subdivision 5 of section 661 of the education law to apply directly to the higher education services corporation for applica- ble awards without having to submit information to any other state or federal agency.

 

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Gloversville Enlarged School District Teacher Absenteeism Report. – 36.7%

moneycapBelow is a breakdown of teacher absence costs for the Gloversville Enlarged School District. These numbers were reported to various Federal and State agencies in 2011-2012. To our knowledge, they have never been compiled in this manner. The individual district results can vary widely with some being very normal and others seeming to be completely out of normal. In some cases, public school teachers may be very sick. In other cases where up to 100% of the teachers are taking 10+ days off, there may be a serious systemic problem. Statewide concerns should be addressed directly to NY education officials and legislators. Those results are far beyond what normal should be as the Charter school totals suggest.  As always we encourage parents and taxpayers to share this information.

 

District 2011-2012 details:

  • Name: Gloversville Enlarged School District
  • County: No Data
  • Spending: No Data
  • Spending per student: $No Data
  • Tax Levy (Local tax): No Data
  • % of local tax that covers overall spending: No Data%
  • Local tax applied per student: $No Data
  • Mandatory school year: 180 days

 

Thoughts to consider.

The results below should be higher as they only include information on fulltime Gloversville Enlarged School District teacher absences. A more accurate and much larger number would also include absences of the administration and other employees plus other costs such as health/welfare insurance. Additionally, our breakdown is based on the reported number of “10 or more days” and does not include exact absences beyond 10 days or amounts for teachers taking less than 10 days.  We ask that you treat these numbers as a starting point for a discussion with local district officials if you feel the Gloversville Enlarged School District results are abnormal.

Item Gloversville Enlarged School District Statewide Charter Schools
Total Teachers 225 205,497 5,019
Student : Teacher Ratio 16:1 13:1 13:1
Avg. salary $62,178.59 $69,341 $57,570
Avg. pay per day $345.44 $385 $319
Teachers Absent 10+ days 83 68,387 462.42
% of teachers absent 10+ days 36.7% 33% 9.2%
*Cost of absences $452,772 $421,739,779 **$2,156,981
*Absence costs as a percent of spending No data .08% N/A
*** Classes contracted for but substituted 4,125 3,419,331 23,121

Average private sector sick days taken: 4 days or less per year. USDOL 2013

* Includes costs for 10 days of salary, substitutes (NYC rate of $165 per day) + 2011 pension rate of 11.11% .
** Excludes pensions as most charter schools use 401k’s or do not report.
*** Based on 5 classes per day

Data Sources: US Dept Of Labor, NY State Education Department. All data compiled and totaled in MS Excel using simple math commands. If the numbers above contain significant “No Data” results, that is because the district or NYS did not report the information at the time the datasets were compiled.

Absenteeism group on Facebook

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Rochester City School District Teacher Absenteeism Report. – 53.9%

moneycapBelow is a breakdown of teacher absence costs for the Rochester City School District. These numbers were reported to various Federal and State agencies in 2011-2012. To our knowledge, they have never been compiled in this manner. The individual district results can vary widely with some being very normal and others seeming to be completely out of normal. In some cases, public school teachers may be very sick. In other cases where up to 100% of the teachers are taking 10+ days off, there may be a serious systemic problem. Statewide concerns should be addressed directly to NY education officials and legislators. Those results are far beyond what normal should be as the Charter school totals suggest.  As always we encourage parents and taxpayers to share this information.

 

District 2011-2012 details:

  • Name: Rochester City School District
  • County: No Data
  • Spending: No Data
  • Spending per student: $No Data
  • Tax Levy (Local tax): No Data
  • % of local tax that covers overall spending: No Data%
  • Local tax applied per student: $No Data
  • Mandatory school year: 180 days

 

Thoughts to consider.

The results below should be higher as they only include information on fulltime Rochester City School District teacher absences. A more accurate and much larger number would also include absences of the administration and other employees plus other costs such as health/welfare insurance. Additionally, our breakdown is based on the reported number of “10 or more days” and does not include exact absences beyond 10 days or amounts for teachers taking less than 10 days.  We ask that you treat these numbers as a starting point for a discussion with local district officials if you feel the Rochester City School District results are abnormal.

Item Rochester City School District Statewide Charter Schools
Total Teachers 2455 205,497 5,019
Student : Teacher Ratio 16:1 13:1 13:1
Avg. salary $57,562.12 $69,341 $57,570
Avg. pay per day $319.79 $385 $319
Teachers Absent 10+ days 1324 68,387 462.42
% of teachers absent 10+ days 53.9% 33% 9.2%
*Cost of absences $6,889,013 $421,739,779 **$2,156,981
*Absence costs as a percent of spending No data .08% N/A
*** Classes contracted for but substituted 66,200 3,419,331 23,121

Average private sector sick days taken: 4 days or less per year. USDOL 2013

* Includes costs for 10 days of salary, substitutes (NYC rate of $165 per day) + 2011 pension rate of 11.11% .
** Excludes pensions as most charter schools use 401k’s or do not report.
*** Based on 5 classes per day

Data Sources: US Dept Of Labor, NY State Education Department. All data compiled and totaled in MS Excel using simple math commands. If the numbers above contain significant “No Data” results, that is because the district or NYS did not report the information at the time the datasets were compiled.

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Westchester Boces Teacher Absenteeism Report. – 38.1%

moneycapBelow is a breakdown of teacher absence costs for the Westchester Boces. These numbers were reported to various Federal and State agencies in 2011-2012. To our knowledge, they have never been compiled in this manner. The individual district results can vary widely with some being very normal and others seeming to be completely out of normal. In some cases, public school teachers may be very sick. In other cases where up to 100% of the teachers are taking 10+ days off, there may be a serious systemic problem. Statewide concerns should be addressed directly to NY education officials and legislators. Those results are far beyond what normal should be as the Charter school totals suggest.  As always we encourage parents and taxpayers to share this information.

 

District 2011-2012 details:

  • Name: Westchester Boces
  • County: No Data
  • Spending: No Data
  • Spending per student: $No Data
  • Tax Levy (Local tax): No Data
  • % of local tax that covers overall spending: No Data%
  • Local tax applied per student: $No Data
  • Mandatory school year: 180 days

 

Thoughts to consider.

The results below should be higher as they only include information on fulltime Westchester Boces teacher absences. A more accurate and much larger number would also include absences of the administration and other employees plus other costs such as health/welfare insurance. Additionally, our breakdown is based on the reported number of “10 or more days” and does not include exact absences beyond 10 days or amounts for teachers taking less than 10 days.  We ask that you treat these numbers as a starting point for a discussion with local district officials if you feel the Westchester Boces results are abnormal.

Item Westchester Boces Statewide Charter Schools
Total Teachers 78 205,497 5,019
Student : Teacher Ratio 20:1 13:1 13:1
Avg. salary $133,699.85 $69,341 $57,570
Avg. pay per day $742.78 $385 $319
Teachers Absent 10+ days 30 68,387 462.42
% of teachers absent 10+ days 38.1% 33% 9.2%
*Cost of absences $292,138 $421,739,779 **$2,156,981
*Absence costs as a percent of spending No data .08% N/A
*** Classes contracted for but substituted 1,475 3,419,331 23,121

Average private sector sick days taken: 4 days or less per year. USDOL 2013

* Includes costs for 10 days of salary, substitutes (NYC rate of $165 per day) + 2011 pension rate of 11.11% .
** Excludes pensions as most charter schools use 401k’s or do not report.
*** Based on 5 classes per day

Data Sources: US Dept Of Labor, NY State Education Department. All data compiled and totaled in MS Excel using simple math commands. If the numbers above contain significant “No Data” results, that is because the district or NYS did not report the information at the time the datasets were compiled.

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Yonkers City School District Teacher Absenteeism Report. – 39.1%

moneycapBelow is a breakdown of teacher absence costs for the Yonkers City School District. These numbers were reported to various Federal and State agencies in 2011-2012. To our knowledge, they have never been compiled in this manner. The individual district results can vary widely with some being very normal and others seeming to be completely out of normal. In some cases, public school teachers may be very sick. In other cases where up to 100% of the teachers are taking 10+ days off, there may be a serious systemic problem. Statewide concerns should be addressed directly to NY education officials and legislators. Those results are far beyond what normal should be as the Charter school totals suggest.  As always we encourage parents and taxpayers to share this information.

 

District 2011-2012 details:

  • Name: Yonkers City School District
  • County: No Data
  • Spending: No Data
  • Spending per student: $No Data
  • Tax Levy (Local tax): No Data
  • % of local tax that covers overall spending: No Data%
  • Local tax applied per student: $No Data
  • Mandatory school year: 180 days

 

Thoughts to consider.

The results below should be higher as they only include information on fulltime Yonkers City School District teacher absences. A more accurate and much larger number would also include absences of the administration and other employees plus other costs such as health/welfare insurance. Additionally, our breakdown is based on the reported number of “10 or more days” and does not include exact absences beyond 10 days or amounts for teachers taking less than 10 days.  We ask that you treat these numbers as a starting point for a discussion with local district officials if you feel the Yonkers City School District results are abnormal.

Item Yonkers City School District Statewide Charter Schools
Total Teachers 1618 205,497 5,019
Student : Teacher Ratio 22:1 13:1 13:1
Avg. salary $108,742.51 $69,341 $57,570
Avg. pay per day $604.13 $385 $319
Teachers Absent 10+ days 633 68,387 462.42
% of teachers absent 10+ days 39.1% 33% 9.2%
*Cost of absences $5,293,421 $421,739,779 **$2,156,981
*Absence costs as a percent of spending No data .08% N/A
*** Classes contracted for but substituted 31,650 3,419,331 23,121

Average private sector sick days taken: 4 days or less per year. USDOL 2013

* Includes costs for 10 days of salary, substitutes (NYC rate of $165 per day) + 2011 pension rate of 11.11% .
** Excludes pensions as most charter schools use 401k’s or do not report.
*** Based on 5 classes per day

Data Sources: US Dept Of Labor, NY State Education Department. All data compiled and totaled in MS Excel using simple math commands. If the numbers above contain significant “No Data” results, that is because the district or NYS did not report the information at the time the datasets were compiled.

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Western Suffolk Boces Teacher Absenteeism Report. – 12.6%

moneycapBelow is a breakdown of teacher absence costs for the Western Suffolk Boces. These numbers were reported to various Federal and State agencies in 2011-2012. To our knowledge, they have never been compiled in this manner. The individual district results can vary widely with some being very normal and others seeming to be completely out of normal. In some cases, public school teachers may be very sick. In other cases where up to 100% of the teachers are taking 10+ days off, there may be a serious systemic problem. Statewide concerns should be addressed directly to NY education officials and legislators. Those results are far beyond what normal should be as the Charter school totals suggest.  As always we encourage parents and taxpayers to share this information.

 

District 2011-2012 details:

  • Name: Western Suffolk Boces
  • County: No Data
  • Spending: No Data
  • Spending per student: $No Data
  • Tax Levy (Local tax): No Data
  • % of local tax that covers overall spending: No Data%
  • Local tax applied per student: $No Data
  • Mandatory school year: 180 days

 

Thoughts to consider.

The results below should be higher as they only include information on fulltime Western Suffolk Boces teacher absences. A more accurate and much larger number would also include absences of the administration and other employees plus other costs such as health/welfare insurance. Additionally, our breakdown is based on the reported number of “10 or more days” and does not include exact absences beyond 10 days or amounts for teachers taking less than 10 days.  We ask that you treat these numbers as a starting point for a discussion with local district officials if you feel the Western Suffolk Boces results are abnormal.

Item Western Suffolk Boces Statewide Charter Schools
Total Teachers 111 205,497 5,019
Student : Teacher Ratio 9:1 13:1 13:1
Avg. salary $96,970.00 $69,341 $57,570
Avg. pay per day $538.72 $385 $319
Teachers Absent 10+ days 14 68,387 462.42
% of teachers absent 10+ days 12.6% 33% 9.2%
*Cost of absences $106,900 $421,739,779 **$2,156,981
*Absence costs as a percent of spending No data .08% N/A
*** Classes contracted for but substituted 700 3,419,331 23,121

Average private sector sick days taken: 4 days or less per year. USDOL 2013

* Includes costs for 10 days of salary, substitutes (NYC rate of $165 per day) + 2011 pension rate of 11.11% .
** Excludes pensions as most charter schools use 401k’s or do not report.
*** Based on 5 classes per day

Data Sources: US Dept Of Labor, NY State Education Department. All data compiled and totaled in MS Excel using simple math commands. If the numbers above contain significant “No Data” results, that is because the district or NYS did not report the information at the time the datasets were compiled.

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New York City Public Schools Teacher Absenteeism Report. – 33.7%

moneycapBelow is a breakdown of teacher absence costs for the New York City Public Schools. These numbers were reported to various Federal and State agencies in 2011-2012. To our knowledge, they have never been compiled in this manner. The individual district results can vary widely with some being very normal and others seeming to be completely out of normal. In some cases, public school teachers may be very sick. In other cases where up to 100% of the teachers are taking 10+ days off, there may be a serious systemic problem. Statewide concerns should be addressed directly to NY education officials and legislators. Those results are far beyond what normal should be as the Charter school totals suggest.  As always we encourage parents and taxpayers to share this information.

 

District 2011-2012 details:

  • Name: New York City Public Schools
  • County: No Data
  • Spending: No Data
  • Spending per student: $No Data
  • Tax Levy (Local tax): No Data
  • % of local tax that covers overall spending: No Data%
  • Local tax applied per student: $No Data
  • Mandatory school year: 180 days

 

Thoughts to consider.

The results below should be higher as they only include information on fulltime New York City Public Schools teacher absences. A more accurate and much larger number would also include absences of the administration and other employees plus other costs such as health/welfare insurance. Additionally, our breakdown is based on the reported number of “10 or more days” and does not include exact absences beyond 10 days or amounts for teachers taking less than 10 days.  We ask that you treat these numbers as a starting point for a discussion with local district officials if you feel the New York City Public Schools results are abnormal.

Item New York City Public Schools Statewide Charter Schools
Total Teachers 70272 205,497 5,019
Student : Teacher Ratio 14:1 13:1 13:1
Avg. salary $73,660.26 $69,341 $57,570
Avg. pay per day $409.22 $385 $319
Teachers Absent 10+ days 23647 68,387 462.42
% of teachers absent 10+ days 33.7% 33% 9.2%
*Cost of absences $146,537,714 $421,739,779 **$2,156,981
*Absence costs as a percent of spending No data .08% N/A
*** Classes contracted for but substituted 1,182,350 3,419,331 23,121

Average private sector sick days taken: 4 days or less per year. USDOL 2013

* Includes costs for 10 days of salary, substitutes (NYC rate of $165 per day) + 2011 pension rate of 11.11% .
** Excludes pensions as most charter schools use 401k’s or do not report.
*** Based on 5 classes per day

Data Sources: US Dept Of Labor, NY State Education Department. All data compiled and totaled in MS Excel using simple math commands. If the numbers above contain significant “No Data” results, that is because the district or NYS did not report the information at the time the datasets were compiled.

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New Hyde Park-Garden City Park Ufsd Teacher Absenteeism Report. – 18.2%

moneycapBelow is a breakdown of teacher absence costs for the New Hyde Park-Garden City Park Ufsd. These numbers were reported to various Federal and State agencies in 2011-2012. To our knowledge, they have never been compiled in this manner. The individual district results can vary widely with some being very normal and others seeming to be completely out of normal. In some cases, public school teachers may be very sick. In other cases where up to 100% of the teachers are taking 10+ days off, there may be a serious systemic problem. Statewide concerns should be addressed directly to NY education officials and legislators. Those results are far beyond what normal should be as the Charter school totals suggest.  As always we encourage parents and taxpayers to share this information.

 

District 2011-2012 details:

  • Name: New Hyde Park-Garden City Park Ufsd
  • County: No Data
  • Spending: No Data
  • Spending per student: $No Data
  • Tax Levy (Local tax): No Data
  • % of local tax that covers overall spending: No Data%
  • Local tax applied per student: $No Data
  • Mandatory school year: 180 days

 

Thoughts to consider.

The results below should be higher as they only include information on fulltime New Hyde Park-Garden City Park Ufsd teacher absences. A more accurate and much larger number would also include absences of the administration and other employees plus other costs such as health/welfare insurance. Additionally, our breakdown is based on the reported number of “10 or more days” and does not include exact absences beyond 10 days or amounts for teachers taking less than 10 days.  We ask that you treat these numbers as a starting point for a discussion with local district officials if you feel the New Hyde Park-Garden City Park Ufsd results are abnormal.

Item New Hyde Park-Garden City Park Ufsd Statewide Charter Schools
Total Teachers 132 205,497 5,019
Student : Teacher Ratio 12:1 13:1 13:1
Avg. salary $89,384.56 $69,341 $57,570
Avg. pay per day $496.58 $385 $319
Teachers Absent 10+ days 24 68,387 462.42
% of teachers absent 10+ days 18.2% 33% 9.2%
*Cost of absences $172,020 $421,739,779 **$2,156,981
*Absence costs as a percent of spending No data .08% N/A
*** Classes contracted for but substituted 1,200 3,419,331 23,121

Average private sector sick days taken: 4 days or less per year. USDOL 2013

* Includes costs for 10 days of salary, substitutes (NYC rate of $165 per day) + 2011 pension rate of 11.11% .
** Excludes pensions as most charter schools use 401k’s or do not report.
*** Based on 5 classes per day

Data Sources: US Dept Of Labor, NY State Education Department. All data compiled and totaled in MS Excel using simple math commands. If the numbers above contain significant “No Data” results, that is because the district or NYS did not report the information at the time the datasets were compiled.

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Cortland Enlarged City School District Teacher Absenteeism Report. – 10.8%

moneycapBelow is a breakdown of teacher absence costs for the Cortland Enlarged City School District. These numbers were reported to various Federal and State agencies in 2011-2012. To our knowledge, they have never been compiled in this manner. The individual district results can vary widely with some being very normal and others seeming to be completely out of normal. In some cases, public school teachers may be very sick. In other cases where up to 100% of the teachers are taking 10+ days off, there may be a serious systemic problem. Statewide concerns should be addressed directly to NY education officials and legislators. Those results are far beyond what normal should be as the Charter school totals suggest.  As always we encourage parents and taxpayers to share this information.

 

District 2011-2012 details:

  • Name: Cortland Enlarged City School District
  • County: No Data
  • Spending: No Data
  • Spending per student: $No Data
  • Tax Levy (Local tax): No Data
  • % of local tax that covers overall spending: No Data%
  • Local tax applied per student: $No Data
  • Mandatory school year: 180 days

 

Thoughts to consider.

The results below should be higher as they only include information on fulltime Cortland Enlarged City School District teacher absences. A more accurate and much larger number would also include absences of the administration and other employees plus other costs such as health/welfare insurance. Additionally, our breakdown is based on the reported number of “10 or more days” and does not include exact absences beyond 10 days or amounts for teachers taking less than 10 days.  We ask that you treat these numbers as a starting point for a discussion with local district officials if you feel the Cortland Enlarged City School District results are abnormal.

Item Cortland Enlarged City School District Statewide Charter Schools
Total Teachers 214 205,497 5,019
Student : Teacher Ratio 13:1 13:1 13:1
Avg. salary $58,269.20 $69,341 $57,570
Avg. pay per day $323.72 $385 $319
Teachers Absent 10+ days 23 68,387 462.42
% of teachers absent 10+ days 10.8% 33% 9.2%
*Cost of absences $120,677 $421,739,779 **$2,156,981
*Absence costs as a percent of spending No data .08% N/A
*** Classes contracted for but substituted 1,150 3,419,331 23,121

Average private sector sick days taken: 4 days or less per year. USDOL 2013

* Includes costs for 10 days of salary, substitutes (NYC rate of $165 per day) + 2011 pension rate of 11.11% .
** Excludes pensions as most charter schools use 401k’s or do not report.
*** Based on 5 classes per day

Data Sources: US Dept Of Labor, NY State Education Department. All data compiled and totaled in MS Excel using simple math commands. If the numbers above contain significant “No Data” results, that is because the district or NYS did not report the information at the time the datasets were compiled.

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Schuyler-Steuben-Chemung-Tioga-Allegany Boces Teacher Absenteeism Report. – 7.1%

moneycapBelow is a breakdown of teacher absence costs for the Schuyler-Steuben-Chemung-Tioga-Allegany Boces. These numbers were reported to various Federal and State agencies in 2011-2012. To our knowledge, they have never been compiled in this manner. The individual district results can vary widely with some being very normal and others seeming to be completely out of normal. In some cases, public school teachers may be very sick. In other cases where up to 100% of the teachers are taking 10+ days off, there may be a serious systemic problem. Statewide concerns should be addressed directly to NY education officials and legislators. Those results are far beyond what normal should be as the Charter school totals suggest.  As always we encourage parents and taxpayers to share this information.

 

District 2011-2012 details:

  • Name: Schuyler-Steuben-Chemung-Tioga-Allegany Boces
  • County: No Data
  • Spending: No Data
  • Spending per student: $No Data
  • Tax Levy (Local tax): No Data
  • % of local tax that covers overall spending: No Data%
  • Local tax applied per student: $No Data
  • Mandatory school year: 180 days

 

Thoughts to consider.

The results below should be higher as they only include information on fulltime Schuyler-Steuben-Chemung-Tioga-Allegany Boces teacher absences. A more accurate and much larger number would also include absences of the administration and other employees plus other costs such as health/welfare insurance. Additionally, our breakdown is based on the reported number of “10 or more days” and does not include exact absences beyond 10 days or amounts for teachers taking less than 10 days.  We ask that you treat these numbers as a starting point for a discussion with local district officials if you feel the Schuyler-Steuben-Chemung-Tioga-Allegany Boces results are abnormal.

Item Schuyler-Steuben-Chemung-Tioga-Allegany Boces Statewide Charter Schools
Total Teachers 197 205,497 5,019
Student : Teacher Ratio 10:1 13:1 13:1
Avg. salary $63,253.26 $69,341 $57,570
Avg. pay per day $351.41 $385 $319
Teachers Absent 10+ days 14 68,387 462.42
% of teachers absent 10+ days 7.1% 33% 9.2%
*Cost of absences $77,763 $421,739,779 **$2,156,981
*Absence costs as a percent of spending No data .08% N/A
*** Classes contracted for but substituted 700 3,419,331 23,121

Average private sector sick days taken: 4 days or less per year. USDOL 2013

* Includes costs for 10 days of salary, substitutes (NYC rate of $165 per day) + 2011 pension rate of 11.11% .
** Excludes pensions as most charter schools use 401k’s or do not report.
*** Based on 5 classes per day

Data Sources: US Dept Of Labor, NY State Education Department. All data compiled and totaled in MS Excel using simple math commands. If the numbers above contain significant “No Data” results, that is because the district or NYS did not report the information at the time the datasets were compiled.

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