An analysis of state funding of vocational education in New York State compared funding received by New York City (NYC) to that received by non-city districts participating in Boards of Cooperative Educational Services (BOCES). (Aid to BOCES was started to encourage suburban and rural school districts to participate in cooperative planning of vocational education and in recognition of the higher cost of vocational education programs.) In order to compare NYC vocational education aid to the rest of the state, the analysis was undertaken in two parts: an examination of BOCES expenditures and aid attributable to occupational education; and an examination of NYC expenditures for vocational education, and a computation of the state reimbursement the city would receive if it were aided as a BOCES. It was found that on average the school districts which participate in BOCES receive 71 percent of their approved expenditures in state aid; NYC receives 19 to 20 percent of its comparable expenditures from state aid. If the city received aid under the same formula as non-city districts, it would have received $18.5 million more or an increase of 333 percent over what it received in 1981. Although the 1982 Legislature has increased both BOCES aid and NYC (and other large cities') aid for 1982-83, the increase for NYC is only about half of the amount the BOCES aid increase would have yieled for the city. The study generated a recommendation that a new formula be created for distributing state aid to vocational education that would be more equitable to NYC without forcing it to join BOCES. (KC)