(a) Boards of education conducting approved occupational education programs shall submit to the commissioner such descriptive, statistical and financial reports as the commissioner may require at specified times.

(b) Each school district receiving an apportionment of State aid pursuant to paragraph b of subdivision 17 of section 3602 of the Education Law shall submit to the commissioner an annual report at a time specified by the commissioner. Such annual report shall include information prescribed by the commissioner and include, as a minimum, the number of pupils enrolled in occupational education programs, with specific designation by program areas identified in the restricted definition; a statement describing the expenditure of funds for each activity included in the district plan for occupational education; an accounting of how local fiscal effort has been maintained through the expenditure of local funds and an evaluation report of the results obtained for each activity and expenditure, including an evaluation of how well the goals to enhance occupational education program expansion and/or improvement for all student populations have been met.