APPENDIX A

Description of 2002-03 Formula Aids to School Districts

Comprehensive Operating

Unrestricted aid to school districts for school operation and maintenance. Replaces Operating, Tax Effort and Tax Equalization Aids and the Transition Adjustment. Based on amounts allocated in the 2001-02 Executive Budget Request less several 2000-01 aids. Districts below average wealth receive a 1 percent increase.

Operating

Uses a per-pupil formula equalized for school district fiscal capacity. Provides a small amount to help districts with additional spending up to $8,000 per pupil. Subject to the transition adjustment. Not paid in 2002-03 (see Comprehensive Operating Aid) but used to calculate other aids (e.g., LEP).

Tax Limitation

This unrestricted aid is available to districts with a tax effort ratio over 3.9%. It also uses a ceiling amount per pupil and is district wealth equalized. Prorated to stay within a statewide total.

Gifted and Talented

Categorical aid for approved programs. Flat amount per pupil multiplied by 3% of total district attendance. Not equalized.

Maintenance and Repair

A pro-rated amount of a statewide pool adjusted by the districtís relative building age, adjusted for long term enrollment growth. Not equalized, categorical per pupil.

Operating Standards

Categorical aid to help students meet higher learning standards. Addresses poverty, based on extraordinary needs (EN) percent (poverty, LEP, sparsity) and pupil wealth. Districts receive extra aid if their year-to-year increase in graduates with Regents diplomas exceeds 5 percent. Low wealth districts receive additional aid.

Extraordinary Needs

Unrestricted general aid to meet the needs related to educating populations with a concentration of poverty, LEP or geographical sparsity. Highly equalized per pupil aid adjusted by percent of students in poverty and the districtís relative income wealth.

Educationally Related Support Services

A targeted, two-tier aid meant to provide approved support services to students to maintain their placement in regular classroom settings. Tier I is equalized using the districtís operating aid ratio (minimum .25) and Tier II with their public excess cost aid ratio. Both are applied against a set percentage of the total pupil count.

Limited English Proficiency

Categorical per pupil aid for approved programs serving pupils scoring below 40 percent on an English Language Assessment. Equalized by being based on operating aid per pupil.

Summer School

Additional aid for summer school pupils in eligible programs to improve performance. Equalized by operating aid ratio and extraordinary needs.

Universal Prekindergarten

Targeted per pupil grant in approved programs. Prorated to stay within a statewide appropriation. District eligibility determined by unserved children. Equalized by operating aid ratio and EN percent. Grants continue but formula does not apply for 2002-03.

 

 

Class Size Reduction

Targeted aid to add K-3 classes in districts with greater than 20 pupils per K-3 class in 1993-94. Grant per classroom based on teacher salary and start-up costs. Phased-in by fiscal capacity and EN percent. Grants continue but formula does not apply for 2002-03.

Textbook

Unequalized reimbursement of expenses up to a flat grant per pupil maximum.

Computer Software

Unequalized reimbursement of expenses up to a flat grant per pupil maximum.

Library Materials

Unequalized reimbursement of expenses up to a flat grant per pupil maximum.

Hardware and Technology

Expense-based reimbursement up to an equalized ceiling amount per pupil for computer hardware and educational technology equipment. Uses the districtís current year building aid ratio which reflects its relative property wealth. Local share not required.

Instructional Computer Technology

Expense-based reimbursement for capital outlays, debt service or leases for computer technology equipment. Equalized by either the districtís tax rate or relative property wealth selected building aid ratio. Formula unfunded in 2002-03.

BOCES

Expense-based aid for districts that are components of BOCES to obtain services. Equalized by either the districtís tax rate or relative property wealth per pupil.

Special Servicesó

Computer Administration

Expense-based aid up to a maximum per pupil for computer expenses. Equalized for district fiscal capacity. Big 5 Cities and other non-component districts of a BOCES are eligible.

Special Servicesó

Career Education

Expense-based aid up to a maximum per pupil for career education expenses. Equalized for district fiscal capacity. Big 5 Cities and other non-component districts of a BOCES are eligible.

Shared Servicesó

Non-components

Expense-based aid for districts that are not part of a BOCES for instructional support services. Equalized by either the districtís tax rate or relative property wealth per pupil. Prorated to stay within a statewide total. Formula unfunded in 2002-03.

Full Day K Conversion

One year unrestricted aid on a current year basis for approved programs in districts that agree to convert to full day kindergarten programs. Equal to operating aid per pupil.

Operating Growth

Additional unrestricted operating aid for districts that experience year-to-year enrollment growth above 0.4 percent.

Reorganization Incentive-Operating

Additional unrestricted operating aid for districts that have reorganized within the past 14 years. Depending on reorganization year, up to an additional 40 percent of operating aid is provided (the percent is scaled down after 5 years).

 

 

Excess Cost--Public

Targeted per pupil aid for students with disabilities in public school- or BOCES-run programs. Wealth equalized and pupil weighted in relation to service intensity. Additional aid for moving from a restricted placement into general education setting. Additional aid for pupils in very high cost programs. Additional aid for pupils in general education setting 60 percent or more of school day.

Excess Cost--Private

Wealth equalized per pupil aid for students with disabilities that the public school places in private school settings or State-operated schools for the deaf or blind.

Transportation

Expense-based aid for approved capital and operating expenses for transportation of pupils. Property wealth equalized with a choice of aid ratios and sparsity adjusted.

Summer Transportation

Transportation aid was expanded to cover summer school programs to help students meet higher learning standards. Districts with approved programs are eligible for aid up to a maximum State total.

Building

Expense-based aid for construction and financing of approved building projects. Choice of property wealth equalized aid ratios back to 1981-82, depending on date of voter approval. Up to an additional 10 percent incentive was provided for projects approved on or after July 1, 1998. Allowable construction cost adjusted for regional cost differences starting in 1998. Starting in 2002-03, debt service expenses are aided on an assumed amortization schedule.

Reorganization Incentive- Building

Similar to Reorganization Incentive-Operating aid, an additional amount of aid (25 or 30 percent depending on year of reorganization) is provided for building projects related to reorganization. A maximum of 95 percent of approved building expenses can be aided in total by Building and Reorganization Building aid. The districtís selected building aid ratio applies.

Small Cities Aid

Unrestricted transition aid for small cities that were subject to constitutional tax limits before 1985. Intended originally to phase out at a 2 percent annual rate, have been held harmless since 1994-95. Not equalized.

 

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