Where Has the Money Gone? An Analysis of School District Spending in New York

Abstract

An important, but infrequently discussed, aspect of whether “money matters” concerns how school district expenditures have been allocated. New York state school districts spent $12 billion more on public K–12 education in 1991–1992 than in 1979–1980. School districts increased real expenditures per pupil by 46% over the 1980–92 period. A surprisingly large portion of the additional spending has gone to students designated as disabled, whereas the share of the new money to nondisabled students has substantially decreased. Other findings address the growth in administrative expenditures, district responses to changing enrollments, and increased compensation for teachers.