difference given evidence that City schools are beset by truancy.
Further, the figures do not reflect STAR tax relief, a $2.7 billion
program in the year on which the dissent has focused ( see New
York State Division of the Budget, Education Unit, Description of
2002-03 New York State School Aid Programs, at 30, Table II-B).
STAR enables homeowners to pay lower property taxes to fund
the school system, and enables districts to make up the
difference with State funds ( see Education Law § 3609-e
(/nyctap-cgi/ez-nylaw?EDN+3609-e); Real Property Tax Law §
425). As the trial court said, "New York City receives less STAR
aid than localities in the rest of the State" (187 Misc 2d at 86).
Finally, of course, the record reflects that a dollar does not go so
far in New York City as it goes elsewhere in the State. Thus, even
if interdistrict equality were the issue, the 2002-2003 figure cited
by the dissent would be far from decisive. We do not explore this
point to discredit any choices the Legislature may have made in
recent budgets to increase the City's relative allocation of State
aid, but simply to emphasize why we focus on record facts whose
significance has been properly tested in litigation.
Given all of the jurisprudential constraints discussed above, we
begin our review of the trial court's directives by rejecting the
provision that the remedy be Statewide, and that variations in
local costs be taken into account. Courts deal with actual cases
and controversies, not abstract global issues, and fashion their
directives based on the proof before them. Here the case
presented to us, and consequently the remedy, is limited to the
adequacy of education financing for the New York City public
schools, though the State may of course address Statewide issues
if it chooses.
Second, we recognize that mechanisms in place, including No
Child Left Behind and the SURR process, may already to some
extent function as a system of accountability. They are not
foolproof, and neither is tied to the definition of a sound basic
education. Nevertheless, the State should be able to build on
existing criteria to identify the schools in greatest need and set
measurable goals for their improvement.
Third, we are not prepared to say as a constitutional matter that
a new system must ensure the City "sustained and stable
funding." The language of this directive may appear
unobjectionable, but in the context of the trial court's decision it
implies a need for fundamental change in the relationship
between New York City schools and their local tax base. The
school districts in New York City, Buffalo, Yonkers, Syracuse and
Rochester -- unlike every other district in the State -- are "fiscally
dependent": they lack the authority to levy property taxes to
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