Building Aid On Capital Outlay Expenses For Certain Projects

Districts may receive reimbursement for base year capital outlay expenses for projects that are wholly funded through capital outlay and which fall into one of the following three categories:

  1. A project with a total cost of no more than $100,000. A district may receive aid for a maximum of one such project in any aid year. A district may spend and report the capital expense for such a project over multiple years, and receive aid on the same project over multiple years; however, only one project per year can receive aid.

  2. A construction emergency project. A construction emergency project is a project that is necessary to provide immediate repairs in order to eliminate or mitigate hazards that threaten the health and/or safety of the building’s occupants as a result of either the unanticipated discovery of hazardous substances such as asbestos, or significant damage caused by a fire, snow storm, ice storm, excessive rain, high winds, flood or a similar catastrophic event. Please note that while an emergency project may be carried out prior to receipt of Commissioner’s approval, it must receive approval from the Office of Facilities Planning in order for expenditures to be eligible for State Aid.

  3. A project that if bonded, would cause a small city school district to exceed 95% of its constitutional debt limit.

The appropriate building aid ratio will be applied to reported expenses to determine aid. Capital outlay expenses for projects in these categories are not eligible for Reorganization Incentive Aid.

Claiming Building Aid on capital outlay expenses for certain projects

To claim aid for projects described in a or b above:

  1. Contact the Office of Facilities Planning in writing to have a project designated by Facilities Planning staff as a project eligible for this aid. The Facilities Planning fax number is 518-486-5918;

  2. Report the project code and 20WW-XX expenses for eligible projects on the ST-3, Capital Fund Schedule G3 in items #18 (< $100,001), #19 (small city waiver) and #20 through #29 (emergency). You may click the Help tab to view help text. Expenses reported on the ST-3 will not be aided if the Office of Facilities Planning does not flag the project as eligible.

  3. Submit SA-139 form to Office of State Aid once General Construction contract has been signed.

  4. Submit Final Cost Report (FCR) and Final Certificate of Substantial Completion to SED once project is completed. If FCR is submitted late, and for which an extension has not been requested from SED Office of Facilities Planning, the project will lose all building aid.

To claim aid for a project that if bonded, would cause a small city school district to exceed 95% of its constitutional debt limit, contact the Building Aid Unit in the Office of State Aid at 518-474-2977.

Projecting Building Aid on capital outlay expenses for certain projects

Please report anticipated 20XX-YY expenditures for projects in categories a, b and c above in items #136 and #137 on Form FB (Building and Misc.) of the 20XX-YY State Aid Management System (SAMS).

Notes on submission dates

  • Approved project expenses reported by 11/1/XX will be processed and included in the database used by the Executive in the development of the 20XX-YY Executive Budget.

  • Approved Expenses reported by 12/1/XX will be included in the file used to calculate 20XX-YY general aid payments from January 20YY through May 20YY. Expenses reported by 6/30/YY, but later than 12/1/XX, will be included in the calculation of the June or September general aid payment, depending on when they are received.

  • To receive 20XX-YY aid on 20WW-XX capital outlay expenses for eligible projects described above, expenses must be reported to the State Aid Office no later than 6/30/YY.

  • 20XX-YY aid generated by expenses reported between 7/1/YY and 6/30/ZZ will be a prior year adjustment, payable as funds are made available.

Please feel free to contact Louise Gallerie in the Building Aid Unit of the State Aid Office (518-474-2977) with any questions regarding aid on or reporting of capital outlay expenses for projects in the categories described above.

Last Updated: April 20, 2018