Instructional Materials Aid
Contact: OMSSAMS@nysed.gov
Sections 701, 711, 751 and 753 of NYS Education Law provides aid to districts for Textbooks, Library Materials, Computer Software, and Instructional Computer Hardware. Together, these aids are known as Instructional Materials Aids. In 2011-12 these laws were amended to provide flexibility on the use of Instructional Materials Aid.
Textbook Aid- Section 701 of the Education Law and Section 21.2 of the Rules of the Board of Regents require all boards of education in public school districts to purchase and loan textbooks on an equitable basis to all children residing in the school district who attend grades kindergarten through twelve in any public or nonpublic school. This obligation of the board of education to provide textbooks for resident pupils is limited only by: 1) the existing inventory of textbooks available to the public school district for loan; and 2) the greater of the total amount appropriated by the board of education for the purchase of additional textbooks or an amount equal to the State Textbook Aid per pupil multiplied by the number of resident pupils attending public and nonpublic schools. For aids payable in 2002-03 through 2006-07 the State Textbook Aid per pupil is $57.30 including Lottery Aid. For aids payable in 2007-08 and thereafter the State Textbook Aid per pupil is $58.25 including Lottery Aid. Aid is payable for expenditures incurred in providing textbooks in the school year preceding the year in which aid is paid. Textbook expenses in excess of the maximum aid allocation may be designated as software and hardware aid (not library materials), if those aids in those sections haven’t met the maximum allocations.
Library Materials Aid- Section 711 of NYS Education Law provides districts with funding on a per student basis for students attending public or nonpublic schools within the district’s boundaries. This payment is paid in the spring of the aid year and the maximum aid provided is calculated by multiplying $6.25 by the number of enrolled pupils. This aid is equal to the lesser of the maximum apportionment or the actual expenditures incurred by the school district for purchase of library materials during the base year. For further questions regarding Library Materials Aid, please see the FAQ provided by the Office of Standards and Instruction. Any expense in excess of the maximum allocation may be designated as textbook, software and hardware expenses, provided the maximum allocation in the designated area exceeds the actual expense.
Computer Software Aid- Section 751 of NYS Education Law provides districts with aid on computer software purchases. This payment is paid in the spring of the aid year and is the equal to the lesser of the district’s prior year reported expenditures or $14.98 multiplied by the number of public and non-public students attending schools in the district in the prior year. Pursuant to Education Law Section 751 (4), the aid amount for each district is frozen on April 30th of the current aid year. Any software expense in excess if the maximum allocation may be designated as textbook or hardware expense (not library materials), provided the maximum allocation in the designated area exceeds the actual expense.
Instructional Hardware Aid- Section 753 of NYS Education Law provides that districts are eligible for aid on instructional hardware materials. This aid is based on the lesser of the actual purchase or lease expenditures in the base year, or a maximum aid based on wealth ratio, technology factor ($24.20), and the number of public and non-public students attending schools in the district in the prior year. Any hardware expense in excess of the maximum allocation may be designated as software of textbook aid (not library materials) provided the maximum allocation in the area exceeds the actual expense.
For State Aid purposes, these expenses are reported in SAMS on Schedule C. Please see SAMS Help for Schedule C, select SAMS Forms, then select Form A and Schedules, and then select Schedule C). To see your district’s specific aid calculation for Instructional Materials Aid, please go into SAMS and choose the output report titled Instructional Materials Aid (IMA) for the appropriate claim year.
While our office has provided the above guidance and can answer questions regarding the reporting and computation of aid, we cannot answer questions regarding aid eligibility. For questions around aid eligibility, please contact the Office of Educational Design and Technology Office of Educational Design and Technology.
Webpage Reviewed by RCE, March, 2024