(a) receipts from the federal government;

(b) any cash receipts which reduce the cost of an item applied against the item therefor, except gifts, donations and earned interest, and

(c) any refunds made or any apportionment or payment received from the state for experimental or special programs as approved by the commissioner. 6. "Excess cost" shall mean the difference between the tuition and the sum of the following: a. the school district basic contribution as defined in subdivision eight of this section; and b. the amount of federal funds received by the school district and expended for such pupil which in the judgment of the commissioner shall be deemed duplicative. 7. "Excess cost aid ratio" for a school district shall be computed by subtracting from one the product obtained by multiplying fifteen per centum by the combined wealth ratio as defined in section thirty-six hundred two of this chapter. This aid ratio shall be expressed as a decimal carried to three places without rounding, but shall not be less than fifty hundredths, nor more than one. 8. "School district basic contribution" shall mean an amount equal to the total school district local property and non-property tax levy for the base year divided by the base year public school district enrollment of resident pupils of the school district as defined in paragraph n of subdivision one of section thirty-six hundred two of this chapter, except that for the two thousand thirteen--two thousand fourteen and two thousand fourteen--two thousand fifteen school year and thereafter, for school districts other than central high school districts and their components, such tax levy for the base year shall be divided by the year prior to the base year pupil count as determined by the commissioner pursuant to paragraph f of subdivision two of section thirty-six hundred two of this chapter for any school district in which such year prior to the base year pupil count exceeds one hundred fifty percent of such base year public school district enrollment of resident pupils. * 9. "Transition services" shall mean a coordinated set of activities for a student with a disability, designed to be within a results-oriented process, that is focused on improving the academic and functional achievement of the student with a disability to facilitate movement from school to post-school activities, including post-secondary education, vocational education, integrated employment (including supported employment), continuing and adult education, adult services, independent living, or community participation. The coordinated set of activities shall be based upon the student's strengths, preferences and interests, and shall include instruction, related services, community experiences, the development of employment and other post-school adult living objectives, and, if appropriate, acquisition of daily living skills and provision of a functional vocational evaluation. * NB Effective until June 30, 2021 * 9. "Transition services" shall mean a coordinated set of activities for a student with a disability, designed within an outcome-oriented process, which promotes movement from school to post-school activities, including post-secondary education, vocational training, integrated competitive employment (including supported employment), continuing and adult education, adult services, independent living, or community participation. The coordinated set of activities shall be based upon the individual student's needs, taking into account the student's preferences and interests, and shall include instruction, related services, community experiences, the development of employment and other post-school adult living objectives, and, if appropriate, acquisition of daily living skills and functional vocational evaluation. * NB Effective June 30, 2021 10. Notwithstanding any inconsistent provisions of this article, where a private not-for-profit school enters into a lease, sublease or other agreement with the dormitory authority pursuant to section sixteen hundred eighty of the public authorities law, the tuition rates established by the commissioner pursuant to this section shall be established in two parts, one part of which shall be the cost per child of the annual rental payment pursuant to such lease, sublease or other agreement to be paid by the school district or the social services district, as the case may be, to the fund established by this chapter; the remaining part shall be the tuition amount to be paid to the private not-for-profit school. 11. Notwithstanding any inconsistent provisions of this article, where the special act school district enters into a lease, sublease or other agreement with the dormitory authority pursuant to section four hundred seven-a of this chapter, the tuition rates established by the commissioner pursuant to this section shall be established in two parts, one part of which shall be the cost per child of the annual rental payment pursuant to such section four hundred seven-a of this chapter to be paid by the school district or the social services district, as the case may be, to the fund established in such section; the remaining part shall be the tuition amount to be paid to the special act school district.