10% County Chargeback - § 4408 of the Education Law (2024-25 school year and prior)
| To: | County Fiscal Officer |
| From: | Nicholas Thayer, Education Finance Specialist 2 |
| Date: | March 19, 2026 |
| Subject: | 10% County Chargeback - § 4408 of the Education Law (2024-25 school year and prior)
 |
Section 4408 of the Education Law requires that a student’s county of residence contribute 10% of the approved cost of July/August special education services provided to children with disabilities who are five through twenty-one years of age and eligible for such services pursuant to Articles 85, 87, 88 or 89 of the Education law.
Your County’s 4408 Summer Chargeback Summary (EFH-415) and the school year specific Verified County Chargeback for Summer Services reports (EFH-400) list verified student approval records as of March 2026. Each chargeback listing reflects approved services rendered. The following reports are made available through the SED File Transfer Manager (SED FTM):
| Report Type | SED FTM File Begins With | SED FTM File Date |
|---|---|---|
| 4408 Summer Chargeback Summary | CCCC_EFH415_20260319 | 03/19/26 |
| Verified County Chargeback for Summer Services | ||
| 2024-25 school year: | CCCC_EFH400_2425_20260319 | 03/19/26 |
| 2023-24 school year: | CCCC_EFH400_2324_20260319 | 03/19/26 |
| 2022-23 school year: | CCCC_EFH400_2223_20260319 | 03/19/26 |
| 2021-22 school year: | CCCC_EFH400_2122_20260319 | 03/19/26 |
| 2020-21 school year: | CCCC_EFH400_2021_20260319 | 03/19/26 |
| 2019-20 school year: | CCCC_EFH400_1920_20260319 | 03/19/26 |
| 2018-19 school year: | CCCC_EFH400_1819_20260319 | 03/19/26 |
| 2017-18 school year: | CCCC_EFH400_1718_20260319 | 03/19/26 |
| 2016-17 school year: | CCCC_EFH400_1617_20260319 | 03/19/26 |
*Note: "CCCC" represents the first four letters of a county’s name, except for New York City (NEWY) and Saint Lawrence (STLA).
The chargeback will be accomplished by reducing your county’s § 4410 Automated Verification Listing (AVL) reimbursement due your county when State funds become available. The posted reports show the 2024-25 chargeback amounts, along with any adjusted § 4408 chargebacks going back to the 2016-17 school year.
If you have questions regarding the 10% chargeback process or the students whose names appear on the
chargeback report, please contact
Nicholas.Thayer@nysed.gov.