Every school district in New York spends more per student than the national average. Yet, there are variations among districts -- largely depending on communities' relative wealth to help fund their school district. State aid attempts to equalize local wealth capacity among districts, which is evident by the fact that more than 72 percent of the state education aid increase goes to the neediest districts, while a little more than 5 percent of the increase goes to the wealthiest districts. Even with spending disparities among districts across the state, every school district in New York spends more per student than the national average. Within districts, however, is aid distributed equitably to individual schools? In 2018, districts must report individual school-level data to the New York State Division of the Budget and State Education Department if they have four or more schools and receive more than 50 percent of their total revenue from state aid or they are located in a city with a population of more than one million. A total of seventy-six school districts are required to submit detailed spending data this year. In 2018, individual school-level data was made available for the Big 5 school districts: Buffalo, New York City, Rochester, Syracuse, and Yonkers--allowing for an apples-to-apples analysis into the hundreds of individual schools within these districts. Preliminary findings, as highlighted in this report, suggest that more needs to be done at the district level to equalize per-pupil funding within the districts, especially when dealing with the highest-poverty schools.