New York Codes, Rules and Regulations
Title 8 - EDUCATION DEPARTMENT
Chapter II - Regulations of the Commissioner
Subchapter L - Finance
Part 174 - Computation Of Tuition Charges
Section 174.4 - Designation of school districts to receive nonresident students pursuant to education law, sections 2040 and 2045(1)

(a) Definitions. As used in this section:

(b) The board of education of the sending school district shall designate by resolution a receiving school district(s) for the purpose of contracting for the education of pupils residing in the sending school district. Such resolution shall be adopted no later than the first day of April preceding the school year in which pupils of the sending school district will be educated by the receiving school district.

(c) Within five days of such designation, the sending school district shall notify the receiving school district in writing of its intent to contract.

(d) The notice shall include an estimate of the numbers of pupils by grade level and the need for individualized education programs as applicable.

(e) Upon submission to the department of proof of extenuating circumstances, school districts may be permitted to contract for the education of pupils residing in the sending school district by the receiving school district despite a failure of the sending school district to adopt a timely designating resolution in accordance with the provisions of subdivision (b) of this section.