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ESSA Financial Transparency Data Business Rules

P-12 Enrollment -Enrollment data, including prekindergarten students, are collected using the New York State Education Department's Student Information Repository System (SIRS). Enrollment counts are available for various demographic groups for public schools, districts, charter schools, counties, and the State. Enrollment counts are as of Basic Educational Data System (BEDS) day, which is typically the first Wednesday of October of the school year.

Needs Resource Capacity Categories -The need/resource capacity index, a measure of a district's ability to meet the needs of its students with local resources, is the ratio of the estimated poverty percentage (expressed in standard score form) to the Combined Wealth Ratio (expressed in standard score form). A district with both estimated poverty and Combined Wealth Ratio equal to the State average would have a need/resource capacity index of 1.0. For further information, please see

District Ability to Raise Local Funds -This classification is calculated by dividing adjusted gross personal income of all taxpayers in the district (as reported on New York State income tax returns and including results of the statewide computerized income verification process) by total population within the district (as reported in U.S. Census Bureau Small Area Income and Poverty Estimates). This figure is divided by the state average and separated into quartiles.

District Student Needs -Student need is a weighted average of economically disadvantaged students (weighted at 1.3), students with disabilities (weighted at 1.41), and English language learners (weighted at 0.5). Weights parallel those utilized in Foundation Aid, as established in Education Law §3602. This student needs score is divided by the statewide average and separated into quartiles, which are labeled as significantly higher, slightly higher, slightly lower, or significantly lower than the statewide average.

More Information

For more information on the accounting behind ESSA Financial Transparency, please see