N.Y. Educ. Law § 3601

§ 3601. When apportioned and how applied. The amount annually\nappropriated by the legislature for general support for public schools,\nnet of disallowances, refunds, reimbursements and credits, shall be\napportioned by the commissioner each year prior to the dates of the\nrespective final payments provided by law and all moneys so apportioned\nshall be applied exclusively to school purposes authorized by law.\nGeneral state aid claims, on forms prescribed by the commissioner, shall\nbe submitted to the commissioner by September second of each school\nyear, except that the audit report required by subdivision three of\nsection twenty-one hundred sixteen-a of this chapter shall be submitted\nto the commissioner by October fifteenth following the close of the\nschool year audited for all districts other than the city school\ndistricts of the cities of Buffalo, Rochester, Syracuse, Yonkers and New\nYork and by January first following the close of the school year audited\nfor such city school districts. No aid shall be paid to a school\ndistrict or board of cooperative educational services prior to the\nsubmission of claims as required by the commissioner, except that no aid\ncertified as payable to a school district by the commissioner of\ntaxation and finance pursuant to paragraph (c) of subdivision three of\nsection thirteen hundred six-a of the real property tax law shall be\nwithheld due to the failure of the school district to submit general\nstate aid claims required by the commissioner, and except that no aids\nshall be withheld due to the failure of a school district to submit the\naudit report required by subdivision three of section twenty-one hundred\nsixteen-a of this chapter until the thirtieth day following the due date\nspecified in this section for such report.\n