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The enacted 2026 State Budget does not include any changes to prekindergarten funding for the 2025–2026 school year. This memo is intended to support school districts by providing clear information about current funding sources—including Universal Prekindergarten (UPK) allocations and/or Statewide Universal Full-Day Prekindergarten (SUFDPK) grant funds—to help guide the planning and implementation of high-quality prekindergarten programs.

UPK – Allocation (Project # 0409)

UPK funds are allocated to school districts in accordance with a formula set forth in Section 3602-e (10) of Education Law. The Universal Prekindergarten (UPK) Allocations will allow districts to determine:

• The maximum aid that the district is eligible to receive for the 2025-2026 school year (Column C).
• The base count of 3 and 4-year-old half-day students that can befunded (Column D and H).
• The base count of 3 and 4-year-old full-day students that can funded (Column E and I).
• The number of 3 and 4-year-old students that must be served for a district to access its full UPK allocation (Column F and J).
• Total allocation for 3-year-old students (Column G) and total allocation for 4-yearold students (Column K).

Statewide Universal Full-Day Prekindergarten (SUFDPK) Grants AwardedÌý 2014- 2015Ìý (ProjectÌý # 0545)

This grant was awarded to districts during the 2014-2015 school year for the provision of full-day 4-year-old Prekindergarten. Using the Statewide Universal Full Day Prekindergarten (SUFDPK) Grant Awards (14-15) chart, districts will be able to determine the maximum award received. Per pupil rate is dependent on teacher certification:

• $10,000 per pupil when served by a teacher with:
  • New York State teacher certification in the early childhood grades (Birth-Gr 2 or N- Gr 6); or
  • Special education certification or a teaching license or certificate for students with disabilities valid for service in early childhood grades (Birth-Gr. 2 or Birth-Adult).
• $7,000 per pupil when served by a teacher without a valid New York State teacher certification in early childhood grades or licensed by an agency other than 91ÉçÇø.

Please Note: This funding source remains unchanged and therefore, if a district intends to utilize this funding, submission of both an FS-10 (proposed budget) and M/WBE paperwork are required.

Statewide Universal Full Day Prekindergarten (SUFDPK) Consolidated Grants Awarded in 2021-2022, 2022-2023, and 2023-2024 (Project # 0548)

As per the FY 2026 enacted state budget, SUFDPK funds awarded in any of the fiscal years listed above have been consolidated into one single funding source (Project #0548). Awards are for the provision of full-day 4-year-old Prekindergarten. Using the SUFDPK Consolidated Grant Awards (21-24), districts will be able to determine the maximum award received. Per pupil rate is dependent on teacher certification:

• $10,000 per pupil when served by a teacher with:
  • New York State teacher certification in the early childhood grades (Birth-Gr 2 or N- Gr 6); or
  • Special education certification or a teaching license or certificate for students with disabilities valid for service in early childhood grades (Birth-Gr. 2 or BirthAdult).
• $7,000 per pupil when served by a teacher without valid New York State teacher certification in early childhood grades or is licensed by an agency other than 91ÉçÇø.

Please Note: This continues to be a single funding source and therefore, if a district intends to utilize this funding, submission of both an FS-10 (proposed budget) and M/WBE paperwork are required.

For school districts with both UPK and SUFDPK Funding

Conversion slots refer to the process of changing half-day UPK slots into full-day slots, typically to extend instructional time and enhance program quality. For funding purposes, one full-day slot is counted as two half-day slots, one from UPK and one from SUFDPK. The funding provided for each converted slot varies by district and is based on Foundation Aid, following formulas outlined in and .

School districts with both UPK and SUFDPK funds may opt to use conversion slots as part of their program planning. For those districts that utilize conversion slots, district-specific per-pupil funding rates are available in the 2025–2026 NYS PreK Funding Organizer, included with the annual UPK application. This information should be used to assess the financial feasibility of converting half-day slots to full-day slots.

If you have specific questions regarding your funding or require guidance for the 2025-2026 school year, please contact the Office of Early Learning at (518) 474-5807 or OEL@nysed.gov.