NY S08021

Authorizes Liverpool central school district to receive state aid for 24 approved capital improvement projects (numbered 0001-003 through 5008-002) that were previously deemed ineligible due to late filing of required cost reports.

Validates and ratifies all prior actions and filings by the district related to final cost reports, notwithstanding any failure to comply with education law approval and filing provisions.

Prohibits the commissioner of education from recovering any penalties from the district for late filing of final cost reports, provided the district submitted the reports and they were approved and funds were properly expended.

Requires any penalty amounts already recovered by the state to be returned to the district as payment of moneys due pursuant to education law, provided the late filing was an inadvertent administrative or ministerial oversight with no evidence of fraudulent intent.

Directs the department of education to recognize the approved project costs as valid and proper obligations of the Liverpool central school district.