Current through Register Vol. 46, No. 43, October 23, 2024
Section 155.23 - Multi-year cost allowance(a) The following methodology establishes a multi-year cost allowance which shall apply to school districts and boards of cooperative educational services for the purpose of computation of building aid: (1) Every school district and board of cooperative educational services shall submit a building condition survey report as required by section 155.4 of this Part.(2) Cost allowances for reconstructing or modernizing structures shall not exceed 100 percent of the cost allowances for the equivalent new construction over the projected useful life of the building. Building aid cost allowances shall not exceed the maximum cost allowance for the projected useful life of a new building, addition or reconstruction and alterations, using a declining balance method. Once the maximum cost allowance has been exhausted, no further building aid shall be calculated until the projected useful life span has been exhausted.(3) The architect or engineer of record shall certify to the commissioner the probable useful life of any capital construction work submitted to the commissioner.(4) The architect or engineer of record shall provide documentation to the commissioner regarding the proper operation and maintenance for each system.(5) The probable useful life of any building system shall be the period described in section 11.00 of the Local Finance Law. In the absence of any reference to section 11.00 of the Local Finance Law regarding periods of probable useful life, the following shall apply: 30 years for new buildings; 20 years for additions; 15 years for reconstruction projects.(6) The commissioner may reduce the probable useful life expectancy for purposes of the calculation of building aid upon a finding that replacement or renovation of the existing building is necessary to protect the health and safety of students or staff, and that the need to replace or renovate the building was not caused by a failure to properly operate and maintain the building.(b) Appeals to the commissioner. A school district or a board of cooperative educational services may appeal a determination of the commissioner that a building has not been adequately maintained. To appeal, a school district or a board of cooperative educational services shall submit documentation describing: how the building was maintained; why the building and/or any of its major building systems, as defined in Education Law section 3602(6)(4), did not last as long as anticipated; what steps, if any, are being taken to remedy the failure of the building and/or any of its major building systems to last for the entire period of probable usefulness; and any other relevant information requested by the commissioner. In addition, the district or board of cooperative educational services shall submit information regarding any claims for recoveries, including insurance guarantee and warranty claims, and the status of any such claims.N.Y. Comp. Codes R. & Regs. Tit. 8 § 155.23