education. They might have graduated from high school, but the education offered was effectively primary. It is not surprising then, that, as found by a Task Force on the City University of New York, a majority of CUNY freshmen, about half of whom were graduates of New York City high schools, required remedial courses.[25] It is this Court's constitutional responsibility to review the educational standards established by the Regents and determine whether they meet the constitutional minimum. A finding that the Learning Standards meet the constitutional minimum does not somehow constitute an abdication of this Court's responsibility to interpret the Education Article. On the contrary, it would be the failure to review the educational policies of the state to determine if they satisfy the requirement of the Education Article that would constitute a dereliction of this Court's duty to say what the law is. To conclude that courts should not question what the Legislature, through the Regents, determines is a sound basic education is to conclude that this Court should play no role in interpreting the Education Article. It is the responsibility of the State to offer the opportunity of a sound basic education, and it is the responsibility of this Court to determine whether the State is fulfilling its responsibility to the plaintiffs. The Formulas Do Not Equal A Sound Basic Education New York's public education system is supported and maintained by funds from three sources: localities (about 56 percent), the State (about 40 percent); and the Federal government (about 4 percent). The legislature has given most boards of education the authority to raise local funds by imposing taxes on residential and commercial properties within each district. In addition, the boards have no constitutional tax limits. The so-called Big 5 cities (Buffalo, New York City, Rochester, Syracuse, and Yonkers), on the other hand, have constitutional tax limits that apply to the total municipal budget. In addition, the boards of education of the Big 5 lack the authority to levy taxes, making them fiscally dependent. Rather, their appropriations are part of the overall budget, which is funded through city-wide taxes, including property taxes, sales taxes, and income taxes. As stated by Dr. Robert Berne, Vice President for Academic Development and Professor of Public Administration at New York University, this means that “within the confines of the City budget process, education competes directly for other municipal services as opposed to being separate in an independent school district.” According to the SED, the “fiscal dependence on these school districts is fraught with problems related to level and stability of