In the case of New York City, student need is high, as is the local ability to pay, as measured by the State's Combined Wealth Ratio. Thus, as the trial court observed, the equalizing elements of the State aid formula do not operate to the advantage of City students, the more so in that the system does not take into account the high cost of running schools in the City (187 Misc 2d at 85-86). And the record supports the trial court's conclusion that funding components that might channel funds to meet the needs of City students fail to make a difference in the end: New York City regularly receives a fixed share -- just under 39 percent -- of any funding increase (187 Misc 2d at 89). Thus, the political process allocates to City schools a share of State aid that does not bear a perceptible relation to the needs of City students. While we do not join the trial court in ordering that the process be made as transparent as possible, we do agree that the funding level necessary to provide City students with the opportunity for a sound basic education is an ascertainable starting point. Once the necessary funding level is determined, the question will be whether the inputs and outputs improve to a constitutionally acceptable level. Other questions about the process -- such as how open it is and how the burden is distributed between the State and City -- are matters for the Legislature desiring to enact good laws. In view of the alternatives that the parties have presented, we modify the trial court's threshold guideline that the State ascertain "the actual costs of providing a sound basic education in districts around the State" (187 Misc 2d at 115). The State need only ascertain the actual cost of providing a sound basic education in New York City.[10] Reforms to the current system of financing school funding and managing schools should address the shortcomings of the current system by ensuring, as a part of that process, that every school in New York City would have the resources necessary for providing the opportunity for a sound basic education. Finally, the new scheme should ensure a system of accountability to measure whether the reforms actually provide the opportunity for a sound basic education. The process of determining the actual cost of providing a sound basic education in New York City and enacting appropriate reforms naturally cannot be completed overnight, and we therefore recognize that defendants should have until July 30, 2004 to implement the necessary measures. VI. Conclusion