Table 1

REVENUES FROM STATE SOURCES COMPARED TO TOTAL GENERAL AND SPECIAL AID FUND EXPENDITURES

NEW YORK STATE PUBLIC SCHOOL DISTRICTS

1981-82 TO 2000-01*

School Tax

Relief (STAR)

Other

Revenue from

State Sources**

Total General and

Special Aid Fund

Expenditures***

as Percent of Total Exp.

Other

School Year

STAR

State Rev.

2000-01

****

$1,841,500,000

$13,672,000,000

$33,839,000,000

5.4

%

40.4

%

1999-00

1,191,615,221

12,499,522,343

31,704,767,501

3.8

39.4

1998-99

582,156,138

11,956,301,295

29,590,606,985

2.0

40.4

1997-98

10,964,334,068

27,717,505,209

39.6

1996-97

10,401,325,791

26,151,872,531

39.8

1995-96

10,188,856,301

25,603,561,680

39.8

1994-95

9,832,200,501

24,945,606,690

39.4

1993-94

9,065,208,519

23,860,073,256

38.0

1992-93

8,817,919,324

22,575,881,781

39.1

1991-92

*****

8,659,401,410

21,412,274,440

40.4

1990-91

*****

8,982,872,311

20,933,527,589

42.9

1989-90

******

8,036,519,519

19,333,012,175

41.6

1988-89

8,095,692,650

18,317,487,868

44.2

1987-88

7,391,573,034

16,885,749,512

43.8

1986-87

6,663,866,747

15,461,097,106

43.1

1985-86

6,001,342,481

14,456,668,228

41.5

1984-85

5,483,139,256

13,224,994,555

41.5

1983-84

4,876,658,568

12,414,761,000

39.3

1982-83

4,644,807,892

11,549,609,412

40.2

1981-82

4,272,493,491

10,879,138,373

39.3

* For comparisons prior to the 1981-82 school year, the reader is referred to Appendix B of this report.
** Other than STAR, all revenues from State sources reported on the Annual Financial Report by school districts. Depending on local accounting methods, this may include prior year adjustments.
*** Total Expenditures include expenditures made from the Federal Aid Fund from 1965-66 to 1973-74 and from the Special Aid Fund since 1974-75. Includes expenditures from the Debt Service Fund, which was established in 1978-79. Beginning in 1983-84, some districts including New York City reported negative interfund transfers to the General Fund, tending to reduce actual expenditures.
**** Estimated.
***** Annual Financial Report data was used; however, the State aid withheld as a State share of local Teachers' Retirement System and Employees' Retirement System savings, which resulted from the restructuring noted below, was charged against revenues rather than expenditures.
****** Legislation for 1989-90 reduced State aid by approximately $684 million due to a restructuring of Teachers' Retirement System (TRS) payments for 1988-89 salaries. However, differences among districts in both accounting method used and payment schedule for the 1988-89 TRS salaries resulted in a total expenditure amount which includes about $306 million in TRS expenditures.