NY A10454

Validates all actions taken by the Roscoe central school district relating to final building cost reports for approved building projects completed prior to December 31, 2017, regardless of compliance failures with time requirements or other provisions of law.

Prohibits the education commissioner from recovering penalties from the Roscoe central school district for late filing of final cost reports under section 31 of part A of chapter 57 of the laws of 2012.

Requires that any previously recovered penalty amounts be returned to the Roscoe central school district as payment for prior years' state aid, provided four conditions are met: the late report was submitted, approved by the commissioner, state funds were properly expended, and the delay was an inadvertent administrative oversight without fraudulent intent.

Takes effect immediately upon enactment.