Attachment F:
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Method Used to Calculate the Expenditure Level Needed in Each District from the Cost/Performance Formula

1. Establish the level of performance expected:  Using the same scoring method described above, the average district achieved a score of 180, which represents raising all students 1.8 levels, or an average district achievement of level 2.8 across all four tests.  While this is slightly lower than the Regents standard of level three, it represents existing performance and existing state policy in terms of overall funding. 
2. Establish the Base Foundation Amount:  Since the cost data per unit of performance, the base level is simply the product of the base cost per level times the performance target:  $4,006.50 times 1.8 = $7,211.70
3. Establish the Base Pupil Count:  This is the same enrollment figure less .5 for half-day kindergarten.
4. Establish the Equivalent Cost of Poverty Students:  This is the district enrollment times the poverty rate times the poverty weighting.  A 1,000 student district with a 20% poverty rate would represent 200 poverty students times the established rate of 1.0905.
5. Establish Regional Cost Enrollment:  This is the district enrollment times the amount by which the cost index exceeds 1.00.  For example, a 1,000 student in a county with an index of 1.3 would have a cost level equivalent to 1,000 times .3, or 300 additional students. 
6. Establish a District Funding Level:  The total of the weighted students times the base foundation amount produces the total funding needed by the district to achieve the performance target. 

This total level of funding, however it is raised, should satisfy the court’s definition of adequacy at the district level.  The state’s system of oversight and accountability would need to insure that the funding is used fairly and effectively to raise student achievement. 

•Albany
•Amsterdam
•Auburn
•Batavia
•Beacon
•Binghamton
•Canandaigua
•Cohoes
•Corning
•Cortland
•Dunkirk
•Elmira
•Fulton
•Geneva
•Glen Cove
•Glens Falls
•Gloversville
•Hornell
•Hudson
•Ithaca
•Jamestown
•Johnstown
•Kingston
•Lackawanna
•Little Falls
•Lockport
•Long Beach
•Mechanicville
•Middletown
•Mount Vernon
•New Rochelle
•Newburgh
•Niagara Falls
•N. Tonawanda
•Norwich
•Ogdensburg
•Olean
•Oneida
•Oneonta
•Oswego
•Peekskill
•Plattsburgh
•Port Jervis
•Poughkeepsie
•Rensselaer
•Rome 
•Rye
•Salamanca
•Saratoga
•Schenectady
•Tonawanda
•Troy
•Utica
•Vernon Verona Sherrill
•Watertown
•Watervliet
•White Plains