New York Codes, Rules and Regulations
Title 8 - EDUCATION DEPARTMENT
Chapter II - Regulations of the Commissioner
Subchapter I - Scholarships and Grants
Part 149 - Setasides For Compensatory Education, Attendance Improvement And Dropout Prevention And Early Grade Intervention
Subpart 149-3 - Setaside For Early Grade Intervention
Section 149-3.4 - Allowable costs

(a) A school district shall use the funds required to be set aside under paragraph h of subdivision 12 of section 3602 of the Education Law for the assignment of additional teachers in sufficient numbers to reduce, within limits of the setaside, the class size in grades one, two and three to a maximum class size of 24 pupils each or for the establishment of a comprehensive continuum of developmentally appropriate programs for pupils from kindergarten to grade three which shall include: manageable learning group sizes to insure proper individualized age-appropriate programming; an integrated curriculum and assessment program in grades one, two and three with associated staff development; and opportunities for meaningful parent participation in the planning and implementation of day to day activities. In the event that a school district cannot, in particular school buildings, meet the class size requirements due to severe physical plant limitations, or where implementation of such class size would result in multiple classes of fewer than 18 pupils, a teacher assistant may be provided to increase the adult to pupil ratio in grades one, two and three in lieu of the assignment of additional teachers.

(b) Alternative allowable costs. After meeting the requirements of subdivision (a) of this section, a school district may use the remaining portion of the setaside for programs, such as establishing early childhood centers for grades kindergarten through two, or assigning additional teachers or teacher assistants for the purposes of increasing individualized attention for those pupils who are experiencing learning difficulties in grades one, two and three.