N.Y. Comp. Codes R. & Regs. tit. 8, § 155.19
(a) Allowable expenses for repairs that may be used to calculate the apportionment of extraordinary school capital needs aid pursuant to sections 1 and 2 of chapter 64 of the Laws of 1994 shall mean expenditures recorded in the school district's special aid fund related to maintaining and repairing instructional school facilities, including expenses for minor repair and improvement activities performed to remedy existing minor maintenance deficiencies and expenses for periodic, scheduled maintenance activities intended to mitigate the need for extensive capital renovation and rehabilitation in the future. Such expenses may include heating, ventilation and air conditioning repairs, electrical system repairs, plumbing repairs, and general repairs, including, but not limited to roof, floor, wall and window repairs, including painting and patching. Allowable expenses shall not include any expenses eligible for building aid under provisions of subdivision 6 of section 3602 of the Education Law.
(2) For school districts claiming an apportionment for the extraordinary school capital needs program pursuant to section 2 of chapter 64 of the Laws of 1994, any reports submitted to the commissioner pursuant to subdivision (d) of this section shall be deemed to be an application for the apportionment.
(c) Reports of expenditures on maintenance and repair projects required of the city school district of New York.
(3) On or before December 1, 1994, the city school district of New York shall submit to the commissioner a separate certified report for each of the 1993-94 and 1994-95 school years of all expenditures recorded to the general fund of the city school district related to maintaining and repairing instructional school facilities, including expenses for minor repairs and improvement activities performed to remedy existing minor maintenance deficiencies and expenses for periodic, scheduled maintenance activities intended to mitigate the need for extensive capital renovation and rehabilitation in the future. Based on these reports the commissioner shall identify any positive difference of such 1993-94 expenditures minus such 1994-95 expenditures, and the apportionment payable to the city school district of New York under section 1 of chapter 64 of the Laws of 1994 or under section 3602 of the Education Law and section 3609-a of the Education Law shall be reduced in any amount equal to the amount of such identified positive difference.
(d) Reports of expenditures on maintenance and repair projects required of school districts outside of New York City.
(b) Application for the apportionment.