NY S08178

Validates all acts and proceedings by the Roscoe central school district related to final building cost reports for approved building projects completed prior to December 31, 2017, notwithstanding any failure to comply with time requirements or other procedural defects.

Prohibits the education commissioner from recovering penalties from the Roscoe central school district for late filing of final cost reports, provided the district submitted the report and it was approved by the commissioner.

Requires any penalties already recovered to be repaid to the Roscoe central school district as a payment of moneys due for prior years under education law section 3604.

Limits penalty forgiveness to instances where state funds were properly expended in accordance with project conditions and the late filing resulted from inadvertent administrative oversight with no evidence of fraudulent or improper intent.

Takes effect immediately upon enactment.