K-12 SOS is a pilot project of the Empire Center to inform parents, politicians, and decision-makers about the state of K-12 education in New York State. Determining why certain schools perform better than others is beyond the scope of this research. School size, proportion of economically disadvantaged students, per-pupil spending, and school type likely play a role in the performance of schools and districts. All data used in this report can be found in our K-12 SOS interactive database here.
New York State. New York spends $30,012 per student, more than any other state or country. Based on preliminary data, the number will approach $35,000 in 2025-26. This is approximately double the U.S. average, with little evidence of a corresponding return in student achievement.
New York’s schools perform on par with the national average in Grade 4 reading but trail behind in mathematics. In either case, New York is outperformed by states that spend significantly less to educate one pupil.
Buffalo City School District. In mathematics, Buffalo scores below the New York state average, with only 21 percent of students achieving proficiency compared to the state’s 52 percent. In English Language Arts (ELA), Buffalo also falls short, with an average proficiency rate of 27 percent, compared to New York state’s 48 percent.
Out of 731 school districts in New York, Buffalo ranks 647th in mathematics and 594th in ELA. The school district spends $28,891 per pupil per year and ranks 450th in spending.
Schools in the Buffalo school district. Most schools in the Buffalo school district perform below the New York average in ELA and mathematics. Only seven schools have proficiency rates greater than the state average in ELA, and only four in mathematics.
New York State leads the nation in education spending, allocating $30,012 per student in fiscal year 2023—more than any other state and more than any other country. Preliminary data for 2025–26 shows the figure climbing toward $35,000 per student.
New York spends twice the national average and roughly one-third more than Massachusetts, which ranks first in K–12 education outcomes
New York has consistently spent more on education than other states. Over the past 50 years, inflation-adjusted per-student spending grew by 170 percent nationwide—but in New York, it surged by 209 percent.
Moreover, student enrollment in New York’s public schools is steadily declining. Over the past decade, public school enrollment has fallen by 300,000 students—a 13% drop—while charter schools have gained 80,000 students. If this trend continues and the overall student population shrinks, the per-student cost of education will keep rising unless meaningful reforms are made.
Based on the Nation’s Report Card, in 2024, New York’s schools scored below the U.S. average in Grade 4 mathematics, both in terms of average scores and proficiency rates. New York had an average score of 234 compared to 237 for the U.S.
Notably, several states leading the Grade 4 Mathematics rankings, including Utah and Florida, are among the states with the lowest per-pupil spending.
From 1992 to 2009, New York’s student performance consistently surpassed the national average. However, Grade 4 math scores began to slip in 2011 and declined sharply during the COVID pandemic—dropping 10 points in New York compared to a 5-point decline nationwide.
For Grade 8, New York’s performance was also mediocre: average score of 271, compared to the U.S. average of 272.
New York’s schools rank slightly above the national average in reading, yet fall well behind Massachusetts and New Jersey—two states that achieve stronger results while spending considerably less per student.
Notably, Utah ranks third in performance despite spending just $10,333 per student. Meanwhile, Mississippi—one of the nation’s poorest states—spends $12,093 and still delivers better results.
It is worth noting that New York’s Grade 4 Reading scores used to exceed the U.S. average in the 2000s. However, in 2011, New York’s scores began to dip, and then fell sharply during the COVID epidemic. New York fell by 6 points while the U.S. dropped by an average of 3 points.
Similar dynamics can be observed in Grade 8 Reading average scores, except there was no such drastic dip during COVID.
The Buffalo City school district spends $28,891 per pupil per year and ranks 450th. This means that Buffalo spends less than the average school district in the state of New York. Note, however, that due to differences in data sources, the numbers on spending among states, schools, and school districts cannot be directly compared to one another.
In mathematics, Buffalo scores below the New York state average, with only 21% of students achieving proficiency compared to the state average of 52%.
In English Language Ars (ELA) Buffalo also falls short, with an average proficiency rate of 27%, compared to the state average of 48%.
Out of 731 school districts in New York state, Buffalo ranks 647th in mathematics and 594th in ELA. Note that thresholds used to compare proficiency levels among states are different than proficiency levels used later in this report when comparing performance among New York’s school districts.
Most schools in the Buffalo school district perform below the New York average in English Language Arts (ELA) and mathematics. Only seven schools in the district have proficiency rates greater than the New York average in English Language Arts (ELA).
Similarly, only five schools have proficiency rates greater than the New York average in mathematics.
Determining why certain schools perform better than others is beyond the scope of this research. School size, the proportion of economically disadvantaged students, per-pupil spending, and school type are likely to play a role in schools’ overall performance.
Notes and clarifications
Data Notes. The Per Pupil Expenditure (PPE) at the school district level includes central administrative costs for the operations of the school district. These costs are not included in the school’s PPE. Therefore, PPE at the school level is comparatively lower than at the school district level. Spending for individual schools should not be compared to spending in school districts for the PPE data.
Main data sources
Per-pupil spending in the U.S.: United States Census Bureau, 2023 Public Elementary-Secondary Education Finance Data
Per-pupil-spending globally: National Center for Education Statistics, Education Expenditures by Country; Organization for Economic Co-operation and Development, Education at a Glance 2023
U.S. states’ performance in Grade 4 Reading and Mathematics: National Assessment of Educational Progress, Nation’s Report Card, 2024 State Profiles.
Per Pupil Expenditures for school districts collected from New York State Education Department (NYSED) School Data Fiscal Profiles 2022-23.
Proficiency Rates for School Districts collected from the 2022-23 NYSED School Report Card.
Proficiency rates and per-pupil expenditures for individual schools collected from the 2022-23 NYSED School Report Card.
Enrollment data for economically disadvantaged students are taken from NYSED.
Additional data sources
New York Per-pupil-spending for 2025-26: Empire Center, School Districts Plan To Spend Over $35K Per Student, Outpacing Inflation, based on New York State Department of Education, New York State Property Tax Report Card
Per-pupil-spdending historic data: National Center for Education Statistics, Current expenditures per pupil in average daily attendance in public elementary and secondary schools, by state or jurisdiction
New York Public School Enrollment data: NYSED Information and Reporting Services
