the public is at an extreme disadvantage when it cannot follow the way in which money moves.” The same sentiment was expressed by Dr. Sobol. He testified that the complexity of the formulas “made it more difficult to direct the aid where we thought it was most needed, namely, with those students who were not now enjoying the benefits of the resources needed to require the sound basic education”. Under his helm, the SED was concerned with disparities in wealth and cost across the state “not only because of the inequality, but because of the inadequacy, because, in some situations, it makes it impossible for local schools or school districts to provide the conditions that students need if they were to obtain the sound, basic education under the constitution.” New York City was one of these school districts. The current Commissioner, Dr. Mills, testified that he did not have a deep understanding of how the formulas work, and that only “very few people” do. Dr. Berne, who is one of those few people, testified that the formulas are extremely complex, making it “hard for most people in the State to understand and * * * easier for manipulation.” The shares agreement “negates the general factors that are shown in the formulas * * * that are supposedly driving resources to children in school districts.” The complexity of the formulas and the decision to predetermine the amount New York City students need are the culprit for the lack of “alignment between educational goals and the components of the school finance system.” Defendant Governor Pataki has called the formulas “incomprehensible,” “convoluted,” and destined for the “ash heap of history.” Remedies The formulas have consistently failed to provide New York City schools with the funds necessary to allow them to provide a sound education for their students. Despite constant fine-tuning, the formulas have impeded the duty of the Legislature to maintain and support an effective system of public schools in New York City. In fact, their Byzantine complexity makes it possible for aid to be distributed in an arbitrary manner that bears no relationship between educational goals and costs associated with meeting those needs. Consequently, the formulas are incompatible with the Legislature's duty to provide a sound education to New York City students. Since the formulas are used to distribute aid to all the schools in the State, the remedy must necessarily affect the entire interdependent school system. In place of the formulas, the Legislature should institute a scheme that: