(a) The reimbursement to be made to a school district pursuant to paragraphs (a) and (b) of subdivision 6 of section 3202 of the Education Law for the instruction of a pupil who formerly resided in a school for the mentally retarded operated by the Department of Mental Hygiene and who has been placed in a family home at board, a duly incorporated orphan asylum or other institution for the care and custody of children shall equal the actual net cost of educating such pupil. However, if the accounting records of the school district educating the pupil are not maintained in a manner which would indicate the actual net cost of such education, the board of education, the board of trustees or sole trustee of the school district shall compute the amount of such reimbursement using the method set forth in section 174.2 of this Chapter. In instances where pupils are placed in private schools, tuition as approved under paragraph (d) of subdivision 3 of section 4405 of the Education Law shall be used as the amount of reimbursement under this section. For aid payable in the 1979-80 school year and thereafter, State reimbursement may also be received by a school district for costs incurred by the district committee on special education in the identification, evaluation, placement and review of such pupils with handicapping conditions, for costs incurred by the district in providing the procedural safeguards required by section 200.5 of this Title, and for such other related costs as may be approved by the commissioner. State reimbursement for such costs shall be subject to the approval of the commissioner and shall be payable on a per-pupil basis. Administrative costs actually incurred by a school district as a result of the attendance of such pupils may also be reimbursed. Such costs may include clerical costs incurred in the provision of educational services to such pupils and such other costs as may be approved by the commissioner. State reimbursement for administrative costs for each pupil shall be subject to approval by the commissioner and shall not exceed five percent of the approved tuition cost for such pupil.

(b) The reimbursement to be made to a school district by the Education Department pursuant to paragraph (c) of subdivision 6 of section 3202 of the Education Law, for the instruction of a pupil who resides in a school for the mentally retarded operated by the Office of Mental Retardation and Developmental Disabilities, and who is receiving educational and related services in the schools of the district where such school for the mentally retarded is located, shall equal the actual net cost of such educational and related services, other than transportation, for the child. If the accounting records of the school district educating the child are not maintained in a manner which would indicate the actual net cost of such instruction, the board of education, the board of trustees or sole trustee of the school district shall compute the amount of such reimbursement using the method set forth in section 174.2 of this Chapter. For aid payable in the 1979-80 school year and thereafter, State reimbursement may also be received by a school district for costs incurred by the district committee on special education in the identification, evaluation, placement and review of such pupils with handicapping conditions, for costs incurred by the district in providing the procedural safeguards required by section 200.5 of this Title, and for such other related costs as may be approved by the commissioner. State reimbursement for such costs shall be subject to the approval of the commissioner and shall be payable on a per-pupil basis. Administrative costs actually incurred by a school district as a result of the attendance of such pupils may also be reimbursed. Such costs may include clerical costs incurred in the provision of educational services to such pupils and such other costs as may be approved by the commissioner. State reimbursement for administrative costs for each pupil shall be subject to approval by the commissioner and shall not exceed five percent of the approved tuition cost for such pupil.

(c) The reimbursement to be made by the Education Department pursuant to paragraph (d) of subdivision 5 of section 3202 of the Education Law, for the instruction of a pupil who resides in an intermediate care facility or in an individualized residential alternative, either private or State- operated, shall equal the actual net cost of educating such pupil and transporting such pupil to and from school once daily. However, if the accounting records of the school district educating the pupil are not maintained in a manner which would indicate the actual net cost of such education, the board of education, the board of trustees or sole trustee of the school district shall compute the amount of such reimbursement using the method set forth in section 174.2 of this Title. In instances where pupils are placed in private schools, tuition as approved under paragraph (d) of subdivision 3 of section 4405 of the Education Law shall be used as the amount of reimbursement under this section. For aid payable in the 1983-84 school year and thereafter, school districts may include in such actual net cost, costs incurred by the district committee on special education in the identification, evaluation, placement and review of such pupils with handicapping conditions, costs incurred by the district in providing the procedural safeguards required by section 200.5 of this Title, and such other related costs as may be approved by the commissioner. Reimbursement for such costs shall be subject to the approval of the commissioner and shall be payable on a per- pupil basis. Administrative costs actually incurred by a school district as a result of the attendance of such pupils may also be included. Such administrative costs may include clerical costs incurred in the provision of educational services to such pupils, and such other costs as may be approved by the commissioner. Reimbursement for administrative costs incurred by the school district for each pupil shall be subject to approval by the commissioner, and shall not exceed five percent of the approved tuition cost for such pupil.