Web Supplement to “Charter Schools Housed in the City’s School Buildings Get More Public Funding per Student

than Traditional Public Schools”

Background and Methodology

In order to estimate the level of public investment in in both traditional public schools and charter schools.
New York City public schools, we needed to look beyond Therefore, our analysis is comparing the funding provided
the Department of Education budget. Pension and to both traditional public schools and charter schools for
debt service costs, for example, are not included in the general education pupils alone.
department’s budget, but are carried centrally for all
agencies in the city’s budget. Yet clearly pensions and Similarly, since charter schools cannot provide pre-
debt service represent investments of public dollars kindergarten services, the students in these programs
in traditional public schools that need to be taken into and the cost of these services were excluded from our
account. And to estimate public funding for charter estimates of enrollment and spending in traditional public
schools, it was necessary to estimate the value of in-kind schools. Finally, because we wanted to be able to compare
benefits received by those charters given space within per student funding that would be available to all schools,
public school buildings. we disregarded spending that depends on the make-up
of the student body by removing categorical funding from
Since charter schools have typically enrolled a lower our per student measures. (Categorical funding includes
percentage of students with special needs, and special state and federal money allocated specifically to schools
education services vary greatly in their intensity and cost based upon student needs and characteristics. In the case
depending on the needs of individual students, we decided of charter schools, they receive their categorical money
to remove special education students and their associated directly from the state and federal governments.)
costs from our estimates of enrollment and spending See charts below.

1 NEW YORK CITY INDEPENDENT BUDGET OFFICE

 Web Supplement to “Charter Schools Housed in the City’s School Buildings Get More Public Funding per Student than Traditional Public Schools”

Per Capita General Education Spending at

Traditional Public Schools 2009-2010 School Year
Spending, Dollars in thousands
Total Department of Education $18,501,502
Less Tex Levy Funded Pre-kindergarten (29,625)
1
Less All Categorical Programs (2,315,467)
Less Special Education Spending2 (3,062,134)
Less All Non-public School Payments3 (1,902,020)
4
Less Fringe Benefits for Categorical Programs (13,955)
Less Fringe Benefits for Special Education Programs 4 (477,667)
Subtotal DOE General Education Spending $10,700,634
5
Debt Service for DOE 1,589,986
Pensions for DOE Staff 1,912,202
Total Support for DOE General Education Spending $14,202,822
Enrollment
Total Students Department of Education 1,098,977
Less Pre-kindergarten (General Education) (22,673)
Less Charter Enrollment (30,519)
Less Nonpublic School Enrollment (71,480)
Subtotal: Traditional Public School Enrollment 974,305
Less Special Ed Enrollment (105,627)
Traditional Public School General Education Enrollment 868,678
Per Capita General Education Spending
Dept. of Education General Education Spending $12,318
6
Per Capita Debt Service for Education From City Budget 1,561
Per Capita Pension Costs for Education From City Budget7 2,132
Total Per Capita General Education Spending $16,011
SOURCES: IBO; Department of Education; Mayor's Office of Management and Budget
NOTES: 1. Units of appropriation 481 and 482
2. Units of appropriation 403, 404, 421, 422, 423, and 424 other than School Based
Assessment Staff, plus special education administration in 414 and 415.
3. Units of appropriation 470, 472, and 474, which includes special education pre-k,
contract schools, other non-public schools, charter schools, and FIT.
4. Fringe costs were prorated based on the share of personal services costs associated with
special education, and reimbursable positions not found in unit of appropriation 481.

5. Includes General Obligation, Transitional Finance Authority, and Building Aid Revenue Bond
6. Debt service per capita based on Total DOE enrollment minus non-public school
enrollment and 30 percent of charter enrollment
7. Pension per capita based on Total DOE enrollment minus pre-kindergarten and non-public
school enrollment

2 NEW YORK CITY INDEPENDENT BUDGET OFFICE

 Web Supplement to “Charter Schools Housed in the City’s School Buildings Get More Public Funding per Student than Traditional Public Schools”

Per Capita General Education Spending at

Traditional Public Schools 2008-2009 School Year
2009 School Year
(Revised)
General Education Spending, Dollars in thousands
Total Department of Education $17,906,497
1
Less All Categorical Programs (1,912,308)
Less Special Education Spending2 (2,967,209)
3
Less All Nonpublic School Payments (1,565,041)
4
Less Fringe Benefits for Categorical Programs (8,136)
Less Fringe Benefits for Special Education Programs 4 (481,400)
Tax Levy Funded Universal Pre-kindergarten Spending (29,126)
Subtotal DOE General Education Spending $10,943,277
Debt Service for DOE5 1,349,679
Pensions for DOE Staff 1,660,700
Total Support for DOE General Education Spending $13,953,656
Enrollment
Total Students Department of Education 1,080,787
Less Pre-kindergarten (General Education) (21,768)
Less Charter Enrollment (23,507)
Less Nonpublic School Enrollment (70,819)
Subtotal: Traditional Public School Enrollment 964,693
Less Special Ed Enrollment (99,308)
Traditional Public School General Education Enrollment 865,385
Per Capita General Education Spending
Dept. of Education General Education Spending $12,646
Per Capita Debt Service for Education From City Budget6 1,346
7
Per Capita Pension Costs for Education From City Budget 1,681
Total Per Capita General Education Spending $15,672
SOURCES: IBO; Department of Education; Mayor's Office of Management and Budget
NOTES: 1. Units of appropriation 481 and 482.
2. Units of appropriation 403, 404, 421, 422, 423, and 424 other than School Based
Assessment Staff, plus special education administration in 414 and 415.
3. Units of appropriation 470, 472, and 474, which includes special education pre-k, contract
schools, other nonpublic schools, charter schools, and FIT.
4. Fringe costs were prorated based on the share of personal services costs associated with
special education, and categorical programs.
5. Includes General Obligation, Transitional Finance Authority, and Building Aid Revenue Bonds.
6. Debt service per capita based on Total DOE enrollment minus nonpublic school enrollment
and 30 percent of charter enrollment.
7. Pension per capita based on Total DOE enrollment minus prekindergarten and nonpublic
school enrollment.

3 NEW YORK CITY INDEPENDENT BUDGET OFFICE

 Web Supplement to “Charter Schools Housed in the City’s School Buildings Get More Public Funding per Student than Traditional Public Schools”

Measuring Public Support Per Student at

Charter Schools 2009-2010 School Year
In DOE Not in DOE
School School
Buildings Buildings
Adjusted Operating Expense $12,443 $12,443
Software 10 10
Library Materials 6 6
Textbooks 58 58
Special Education Evaluation 62 62
Health 28 28
Transportation 339 339
Classroom supplies, furniture/fixtures 266 266
Food 407 407
Other Administrative Services 33 33
Facilities 878
Utilities (Heat, Light, Power, Fuel) 279
Safety 290
Debt Service 1,561
TOTAL Charter School Support $16,660 $13,653
Public School Per Capita General Education Spending $16,011
Difference in Per Capita Support $649 $(2,358)
SOURCES: IBO; Department of Education

4 NEW YORK CITY INDEPENDENT BUDGET OFFICE