N.Y. Comp. Codes R. & Regs. tit. 8, § 155.23
(a) The following methodology establishes a multi-year cost allowance which shall apply to school districts and boards of cooperative educational services for the purpose of computation of building aid:
(6) The commissioner may reduce the probable useful life expectancy for purposes of the calculation of building aid upon a finding that replacement or renovation of the existing building is necessary to protect the health and safety of students or staff, and that the need to replace or renovate the building was not caused by a failure to properly operate and maintain the building.
(b) Appeals to the commissioner.
A school district or a board of cooperative educational services may appeal a determination of the commissioner that a building has not been adequately maintained. To appeal, a school district or a board of cooperative educational services shall submit documentation describing: how the building was maintained; why the building and/or any of its major building systems, as defined in Education Law section 3602(6)(4), did not last as long as anticipated; what steps, if any, are being taken to remedy the failure of the building and/or any of its major building systems to last for the entire period of probable usefulness; and any other relevant information requested by the commissioner. In addition, the district or board of cooperative educational services shall submit information regarding any claims for recoveries, including insurance guarantee and warranty claims, and the status of any such claims.