New York Consolidated Laws, Education Law - EDN § 2583. Certain schools to report as to moneys and attendance; accidental omission to report

The board of education of the city of New York shall require from the officers conducting schools by appointment of the board, and from the trustees, managers or directors of the corporate schools entitled to participate in the funds of the board of education of the city of New York, an annual report in writing dated the thirty-first day of December, which shall be signed and certified by a majority of such officers, trustees, managers or directors, and which report shall state: the whole number of schools within their jurisdiction; the length of time each school shall have been kept open; the whole number of pupils over four and under twenty-one years of age who shall have been taught free of expense to such pupils in their schools, during the year ending with the date of the report, which number shall be ascertained by adding to the number of children on register at the commencement of each year, the number admitted during that year, which shall be considered the total for that year; the average number that has actually attended such schools during the year, to be ascertained by the teachers keeping an exact account of the number of pupils present every school day or half day, which, being added together, and divided by four hundred sixty, or if less than a year by the number of school sessions, shall be considered the average of attending pupils, which average shall be affirmed or sworn to by the principal teacher of the school; a detailed statement of the amount of moneys received or expended for their respective schools during the year, from or by the commissioner of finance of such city, and of the purposes for and the manner in which the same shall have been expended; a particular account of the state of the schools, and of the property and affairs of each school under their care; the titles of all books used; and such other information as such board of education shall require.

In making the apportionment among the several schools no share shall be alloted  1 by such board to any school or society from which no sufficient annual report shall have been received for the year ending on the last day of December immediately preceding the apportionment. Whenever an apportionment of the funds of the board of education of the city of New York shall not be made to any school, in consequence of any accidental omission to make any report required by law or to comply with any other regulation or provision of law, the board of education of such city, in its discretion, may direct an apportionment to be made to such school according to the equitable circumstances of the case, to be paid out of the funds of the board of education on hand, or if such funds shall have been distributed, out of the funds to be received in a succeeding year.