N.Y. Comp. Codes R. & Regs. tit. 8, § 170.13 – Definition of city funds for purposes of determining maintenance of effort for cities having a population of 125,000 or more inhabitants and less than one million inhabitant pursuant to Education Law, section 2576(5-b).

(a) funds contained within the capital budget;
(b) funds from county sales tax revenues shared with such city;
(c) funds derived from any Federal source; and
(d) funds derived from any State or private sources over which the city has no discretion, including:
1. (1) gifts for specific purposes;
2. (2) grants in aid for specific purposes; or
3. (3) insurance proceeds authorized pursuant to Education Law, section 1718(2) in addition to that which has been previously budgeted.

For purposes of this section and Education Law, section 2576(5-b), city funds shall mean funds of each city having a population of 125,000 or more inhabitants and less than one million inhabitants derived from any source except: