(ii) During the close-down period and until all necessary financial obligations of the school district have been met pursuant to this paragraph, the commissioner shall require the board of education of the school district to periodically submit, as required by the commissioner, financial reports and financial statements, detailing any tuition, and/or close-down costs and any revenues generated. In applying the reimbursement methodology to any remaining tuition costs and any other reasonable and appropriate expenses needed to close-down the special act school district, the commissioner shall reject any close-down costs that are unnecessary or unreasonable to close-down the school, whether or not the board of education submits a close-down plan. 5. The commissioner shall annually determine the tuition rate and the commissioner of social services shall annually determine the maintenance rate for special services or programs provided during the months of July and August for children with handicapping conditions entitled to attend public schools without the payment of tuition pursuant to section thirty-two hundred two of this chapter. The commissioner of education shall annually determine the tuition rate, maintenance rate and the medical services rate, if applicable, for such children attending the New York state school for the blind or the New York state school for the deaf during the months of July and August. Such rates shall be determined in conformance with the reimbursement methodologies established pursuant to subdivision four of this section and shall be subject to the approval of the division of the budget. Rates shall be determined for all special services or programs as defined in section forty-four hundred one of this chapter and offered during July and August. 6. Tuition and maintenance rates established pursuant to this section, once certified by the director of the budget, shall be used in all contracts for the provision of programs and services for which such rates were established, provided, however, that the commissioner shall prorate the amount to be paid for an individual pupil enrolled for a period of time which is less than the full period of time approved for such program or services.