THE STATE EDUCATION DEPARTMENT / THE UNIVERSITY OF THE STATE OF NEW YORK / ALBANY, NY 12234
Early Learning
P-12 Education
Office of Early Learning
89 Washington Avenue, EB 514 West Mezzanine, Albany, NY 12234
(518) 474-5807
To:
Superintendents of Schools with Universal Prekindergarten (UPK) Allocations
UPK Program Contacts
UPK Fiscal Contacts
From:
Erik Sweet, Executive Director of the Office of Early Learning
Subject:
Understanding the 2026-2027 Universal Prekindergarten (UPK) Funding Allocation
Date:
June 22, 2026
The enacted 2027 State Budget included some significant changes in Universal Prekindergarten (UPK) funding for the 2026-2027 school year and beyond, ensuring that every school district now has access to UPK funding to support early childhood education. The move to a single funding structure, along with increased per-pupil rates for 4-year-olds, will make it more accessible for districts to plan, grow, and sustain high-quality programs. This memo is intended to support school districts by providing clear information about the UPK allocation to help guide the planning and implementation of these high-quality prekindergarten programs.
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UPK Allocation
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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 chart will allow districts to determine funding for four-year-olds and three-year-olds when applicable.
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Four-year-old Funding
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Funding for four-year-olds is no longer limited by a pre-set maximum allocation amount or a defined number of students to serve. Districts can enroll all eligible 4-year-old students and receive UPK funding for each student served, provided program requirements are met. The amount of aid is only limited by the number of students served.
- For full-day 4-year-old UPK programs, districts will receive the greater of
- $10,000 per pupil, or
- The district’s chosen Foundation Aid per-pupil amount.
- To confirm these rates, please refer to the district’s UPK Output Report in or the UPK Allocational List for 2026-2027 on the OEL website.
- For half-day programming, 4-year-old slots will be paid a per pupil rate of ½ of Full-Time Equivalent (FTE) rate for 4-year-olds.
- Please note that half-day programming will be ineligible for UPK aid beginning in the 2028-2029 school year.
Three-year-old Funding
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To be eligible for the full 3-year-old funding amount, districts must continue to serve the maximum number of eligible 3-year-old students.
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- The Base Eligible count of 3-year-old half-day students
- The Base Eligible count of 3-year-old full-day students
- The Base Eligible count of FTE 3-year-old students to serve
- (Half-day * 0.5) + Full-day)
- The Maximum UPK Allocation for the 2026-2027 school year
To Access UPK Funding
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To access UPK funding, districts must submit two items through the (via the SED Monitoring and Vendor Performance System):
- An Initial Survey stating the district's intent to use the funding and the forecasted number of students to be served.
- An Annual UPK Application detailing how students will be served alongside a proposed budget.
Districts will receive an automated email once these are available.
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For more information and guidance, please see the Universal Prekindergarten (UPK) for 2026-27 and Beyond: What School Districts Need to Know posted on the OEL website. If you have specific questions regarding your funding or require guidance for the 2026-2027 school year, please contact the Office of Early Learning at (518) 474-5807 or OEL@nysed.gov.
