School-Based Expenditure Reports

School Based Expenditure Reports  

Published Reports

                School Year 2013 - 2014 Overview
   School Year 2012 - 2013 Overview     
   For prior year reports, please click here    

School Year 2014 - 2015 (Fiscal Year 2015)

For FY 2015, the SBER will be issued in three progressively refined reports. The first FY 2015 Preliminary System-Wide Report  provides an early, high-level view of DOE expenses. Estimated summary and district level data are provided along with the FY 2015 Preliminary School-Based Expenditure Overview.  However, the apportionment of expenses to SBER functional category, categorical program detail, type of student, where funds are controlled within the department, school level of the students, district/superintendent, percent of functional category spent by each district, and type of funding will continue to be refined as data is analyzed and coded into the SBER reporting structure. School level data and analysis of year-over-year spending comparisons by functional category will be provided in future reports.
FY 2015 began on July 1, 2014 and ended on June 30, 2015. The financial data used in the FY 2015 Preliminary System-Wide Report  represents the DOE’s 2015 year-end audited spending condition. In addition to using the audited school registers as of October 31, 2014 for pupil counts, pupil enrollment data has been refined to count students with disabilities with Individual Education Programs (IEPs) for specialized classroom instruction based on their program recommendations as of December 31, 2014. 

FY 2015 SBER Spending Summary

Spending By or On Behalf of NYC Public and Non-Public Schools [1]


Debt Service [2]


City Pension Contributions




What is the School-Based Expenditure Report ?

The DOE publishes an annual School-Based Expenditure Report (SBER) which estimates per-pupil spending based on all DOE expenditures in a given fiscal year.
For FY 2015, the SBER will be issued in three progressively refined reports. This first  FY 2015 Preliminary System-Wide Report  provides an early, high-level view of DOE expenses.

The SBER provides several ways of looking at the distribution of annual expenditures at the DOE, including:
  • By purpose or function; e.g., amounts for classroom instruction, textbooks, instructional supplies, or administration;
  • By district, and system-wide levels; 
  • By student service type (general education versus special education); and
  • By source, including city funds, state operating aid, and federal or private grants.
Categories of spending are classified according to the following “buckets:”
  • Direct Services to Schools : Services provided directly to public school students which take place primarily in the school building during the school day and school year. As noted above, these direct-to-school services include food, transportation and facilities not paid for out of a school’s own Galaxy budget.
  • Central Support Costs : Dollars spent to support system-wide support functions and obligations not directly associated with any specific district or school. This includes School Support Organizations, Integrated Service Centers, Children First Networks and the Citywide Special Education district office, as well as functions including enrollment, payroll, human resources, etc. [3]
  • System-Wide Obligations : Non-administrative costs including debt service and pension contributions for DOE employees.
  • Pass-Throughs : Funds administered by the DOE for children who are served in non-public schools (general and special education), charter schools and the Fashion Institute of Technology.

Please note that the SBER is not a financial audit. To view a copy of the DOE’s FY 2015 Audited Financial Statements, please visit 

[1]  Includes “pass-through” funds administered by the DOE for children who are not served in New York City public schools; defined herein as Districts 1-32,  District 97 (Citywide District 75) and District 79 (Alternative Programs).  Programs that provide services to schools, such as the District 88 Alternative Learning Center, are incorporated into school-based reporting locations. The recipients of pass-through funds in FY 2012 were non-public schools (general and special education), charter schools and the Fashion Institute of Technology.

[2]  Starting in FY 2013, Debt Services in the SBER include the DOE's entire debt, including General Obligation Debt adjusted for Pre-Payments, and Transitional Finance Authority debt.  

[3] As noted above, SBER tables break Central Support Costs into two sections: Field Support Costs and System-Wide Costs.