How does what urban districts receive from the State on a per pupil basis compare with what suburban districts receive?
One of the most accurate measures of state funding for public school students is Operating Expense per TAPU (Total Aidable Pupil Units). This number is derived by dividing the total state aid received for actual educational program (as opposed to building projects, transportation, or interest on loans) by the number of pupil units. Pupil units are needed because some students cost more to educate than others. A half-day kindergarten student is considered 0.5 pupil. An elementary student requiring no special services is considered one unit. A secondary student is considered 1.25 student. Students requiring more services can be identified as 1.5 or higher, depending on the situation. In the Rochester City District, the 2001-2002 Operating Aid per TAPU was $11,132. In the surrounding 17 districts the Operating Aid per TAPU ranged from $6,298 to $9541. The average Operating Aid per TAPU in the suburban districts for that same year (the latest for which data are available) was approximately
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