Changes to the 2008-09 School Year ST-3 Form (Claim Year 2009-10 SAMS)

Date references have been updated to reflect the 2008-09 school year.  Item specific changes are noted below.  Line numbers in the ST3 will change in forms 48, 49, 54 and 69 where new accounts have been added.  Where accounts are added or removed, subtotal formulae have been updated. Updated:  July 6, 2009.  This draft is subject to change.

Table of changes to the 2008-09 School Year ST3 Form (2009-10 Claim Year)
Fund Schedule, Line
& Form #
Change
General Fund
Revenues- Schedule A3
Schedule A3
Line 69
Form 48
New Account Added in PROJECTED column only.
Reimbursement of MTA Payroll Tax A2730
Line 69
General Fund-
Revenues- Schedule A3
Schedule A3
Line 82
Form 48
Existing revenue account now displays in the prior year (left) column. VLT Lottery Grants A3102.
General Fund-
Revenues- Schedule A3
Schedule A3
Line 88
Form 48
Existing revenue account now displays in the prior year (left) column.  Hardware Aid A3262.
General Fund- Revenues- Schedule A3 Schedule A3
Line 97
Form 48
New Account Added in PROJECTED column only. Federal Fiscal Stabilization Grant for the Deficit Reduction Assessment Restoration A4285 Line 97
General Fund- Revenues- Schedule A3 Schedule A3
Line 98
Form 48
New Account Added in PROJECTED column only. Interest Subsidy For Build America Bonds.  A4289
Line 98
General Fund
Expenditures- Schedule A4
Schedule A4a
Line 123b
Form 49
New Account Added in PROJECTED column only.
Payment of MTA Payroll Tax. A1980.4
Line 123b

Beginning in Claim Year 2009-10 reporting of Summer 2008 expenses for Pupil Transportation for Students with Disabilities (Education Law Section 4408, Section 4201, and OMRDD Chapters 47/66 & JULY/AUGUST Programs) has been separated to account for Pupil Transportation EXCLUDING SUMMER and Pupil Transportation SUMMER Transportation ONLY.

As a result, on the new lines numbered 209 thru 219 report expenses for Transportation EXCLUDING Summer and on the lines 220 thru 229 report expenses for Summer Transportation ONLY. Because of this change NEW internal form and item numbers must be used to import data into SAMS and the old internal identifiers (form 54, items 205 thru 216) are no longer valid.

For information on the Separation of Summer Transportation Cost Reporting for Students with Disabilities from SED's STAC, Special Aids & Medicaid Unit please see: http://www.oms.nysed.gov/stac/schoolage/transportation/home.html.

For more information see the 2008-09 School Year ST3 changes with Form and Item Number Designations document (http://stateaid.nysed.gov/st3/st3_fields_list_0910.htm).

Special Aid Fund- Expenditures- Schedule B3 Schedule B3
OLD Line 209
Form 54
Old Account Deleted. Instructional Salaries F5510.15 old line 209 is deleted. Note: lines 209 thru 229 have been changed to reflect this deletion and the additional accounts added below.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3 Line 219
Form 54
New Account Added. Total Pupil Transportation – EXCLUDING Summer Trans for Students w Disabilities (sec 4408, sec 4201, and OMRDD Chapters 47, 66 and 721 July – Aug Programs) F5597.0
Line 219.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3 Line 220
Form 54
New Account Added.
Noninstructional Salaries (Excluding Trans Supervisor’s Office) F5511.16 
Line 220.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3 Line 221
Form 54
New Account Added.
Noninstructional Salaries (Trans Supervisor’s Office) F5511.16 
Line 221.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3 Line 222
Form 54
New Account Added.
Contractual and Other F5511.4. 
Line 222.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3 Line 223
Form 54
New Account Added.
Materials and Supplies  F5511.45
Line 223.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3
Line 224
Form 54
New Account Added.
Employee Benefits. F5511.8
Line 224.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3
Line 225
Form 54
New Account Added.
Total District Operated Trans Services Sections 4408, 4201, OMRDD Chapters 47, 66 and 721.  F5511.0
Line 225.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3 Line 226
Form 54
New Account Added.
Contract Transportation F5541.4.
Line 226.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3
Line 227
Form 54
New Account Added.
Public Transportation F5541.4
Line 227.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3
Line 228
Form 54
New Account Added.
Transportation Services from BOCES. F5582.49
Line 228.
Special Aid Fund- Expenditures- Schedule B3 Schedule B3
Line 229
Form 54
New Account TOTAL Added.
Total Pupil Transportation –  Summer Transportation for Students w Disabilities (sec 4408, sec 4201, and OMRDD Chapters 47, 66 and 721 July – Aug Programs) F5598.0. 
Line 229
Supplemental Schedule 2
Statement of Non Current Governmental Liabilities
SS-2
Line 7
Form 69
New Account Added.
Other Post Employment Benefits (OPEB) W683.
Line 7.

For information on accounting changes please see the publication "American Recovery and Reinvestment Act Accounting and Reporting" (PDF Icon 49 KB) published by the Office of the State Comptroller (Division of Local Government and School Accountability http://osc.state.ny.us/localgov/index.htm )

List of form and item number designations needed to import data into SAMS.
2008-09 School Year ST3 changes with Form and Item Number Designations

Last Updated: May 31, 2017