UPK funding is directly determined by the exact number of students served in a given school year. To ensure accurate allocations of UPK funding, all school districts are required to report their UPK enrollment numbers (Child Counts) to the Department annually.
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To maintain alignment with the P-12 data system, districts must submit exact UPK enrollment, demographic, and program service data to the on a monthly basis as part of the required reporting of student enrollment, demographics, and program services. These monthly submissions will be monitored for accuracy and completeness.
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While monthly reporting remains mandatory, changes to the education law requires the Office of Early Learning (OEL) to utilize a single child count date, the Basic Educational Data System (BEDS) Day on October 7, 2026, to determine final UPK payments for the 2026-2027 school year. This represents a change from prior years, when OEL used the higher enrollment total from two designated child count dates to calculate a district's maximum UPK funding amount.
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This change aligns with budget and permanent law language approved in the 2026-2027 enacted budget. UPK enrollment data will be included in the two preliminary BEDS day snapshots in January and March and the final BEDS day snapshot in August for both State Aid and UPK funding allocation purposes. Although funding allocations may be amended during the year as districts submit and receive approval for enrollment adjustments, final UPK payments will be reconciled using the district's final August BEDS day snapshot. As a result, funding amounts may increase or decrease after approved amendments if the final reported enrollment and program data differ from previously reported counts.
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With the new UPK funding structure established in the 2026-2027 enacted New York State budget, the number of SIRS codes used to report UPK students has been significantly reduced. This change simplifies reporting and streamlines submissions across districts.
The SIRS Program Codes for UPK Child Counts for School Year 2026-2027 are as follows:
| Program Code |
Description |
Definition |
| 902 |
Universal PreK Program |
Participation in a Universal Prekindergarten state-funded program (either half-day or full-day). PKH or PKF. |
| 990 |
Other PreK Program |
Prekindergarten students NOT funded by UPK or SUFDPK money. Setting codes cannot be entered for this program code PKH or PKF. |
Please refer to the 2026-2027 Funding and Coding Overview for a detailed breakdown of each code.
Key Date:
1. October 7, 2026 - BEDS Day
Report exact PreK enrollment on this date in SIRS.
Enrollment Review:
Following the submission of BEDS Day enrollment data, districts will have an opportunity to review and verify their enrollment records through the Â鶹¹ÙÍø Office of Information and Reporting Services (IRS) Student Information Repository System (SIRS) verification process. BEDS Day enrollment data are usually due to Â鶹¹ÙÍø in early January and March and are used extracted for preliminary State Aid calculations and other State and federal reporting purposes. Districts are expected to review verification reports and correct any discrepancies in their source systems prior to January and March 2027.
After the BEDS enrollment due dates in January and March 2027, OEL will review BEDS Day enrollment data used for UPK funding determinations. If significant discrepancies are identified between projected and reported child counts, OEL may contact the district to request clarification or corrections. Districts are strongly encouraged to use verification reports in L2RPT to review their data. Inaccurate data or uncorrected discrepancies may affect a district's final UPK reimbursement. Accurate reporting is essential - errors may result in reduced reimbursement.
Support Contacts:
- Coding/Reporting Questions: Contact your or Level 1 Operator
- Data Support: datasupport@nysed.gov
- Office of Early Learning Questions: OEL@nysed.gov - Subject: 2026-2027 UPK Child Counts
