Finance
School finance is reported at the district (LEA) level. The figures below cover the full SMITHTOWN CENTRAL SCHOOL DISTRICT.
Per-pupil spending (2022)
$32,130
Total district expenditure
$264,209,000
Total district revenue
$279,409,000
District enrollment
8,223
Revenue sources
Federal$17,121,000(6.1%)
State$63,009,000(22.6%)
Local$199,279,000(71.3%)
Spending breakdown
Instruction (teacher salaries, classroom materials)$160,235,000
Support services (admin, transport, building ops)$88,137,000
Source: NCES F-33 School District Finance Survey, FY 2022. Figures cover the entire district; individual school-level spending is not published.
US public school funding 101
- Local revenue (property taxes) is typically the largest source in most states, though this varies widely.
- State revenue equalization formulas aim to reduce disparities between wealthy and poor districts.
- Federal revenue is usually 6-10% of budget — Title I (poverty), IDEA (special education), ESSER (COVID relief).
- Per-pupil spending varies from under $10,000 to over $30,000 across states; California averages around $15,000, New York around $28,000.