Universal Prekindergarten (UPK) | Allocations and Financial Forms
Allocations lists and grant award lists are published annually. Districts and grantees refer to these lists to determine their maximum funding amounts.Ìý
The Office of Early Learning'sÌýcalendar of important UPK dates and deadlines for the 2026-2027 school yearÌýlists relevant events and deadlines until the end of the project year, June 2027.Ìý
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Universal Prekindergarten (UPK) for 2026-27 and Beyond: What School Districts Need to Know
This four-page guidance document outlines the major fiscal and programmatic changes enacted in the 2026-2027 state budget for Universal Prekindergarten (UPK) programs. It serves as an informational roadmap for school districts to understand new funding structures, expansion opportunities, and compliance timelines.
Universal Prekindergarten (UPK) for 2026-27 and Beyond
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UPK Allocations List for 2026-2027
For the 2026–2027 school year, New York State Universal Prekindergarten programs will be funded through a single funding source. To support planning, the Office of Early Learning has developed the 2026–2027 Funding Overview, which summarizes key information related to program funding.
The Office of Early Learning publishesÌýfield memosÌýexplaining allocations and providing guidance.
Universal Prekindergarten (UPK) Allocations
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Financial Forms
The 51ÎÛÂþ's provides financial forms and for managing funds. Consult Grants Finance's to access the most current and relevant forms and their instructions, including the following:
- FS-10: used for submitting an initial proposed budget
- FS-10-A: used to amend a previously approved budget
- FS-10-F: used to submit final expenditures for a previously approved budget
51ÎÛÂþ'sÌýÌýprovides UPKÌý. UPK districts may refer to these reports to determine if their allocation budget must be amended.
UPK Consolidation Report
The 2024-2025 enacted state budget authorized and directed the Commissioner of Education to conduct a study on the consolidation of all prekindergarten funding streams and further directed the Commissioner to provide recommendations for legislative action necessary and appropriate to streamline the funding processes and programmatic implementation (§17-a of Part A of Chapter 56 of the laws of 2024). In addition, the New York State Board of Regents seeks to provide all eligible four-year-olds with full-day prekindergarten services by 2030, and then expand to full-day for all three-year-olds by 2035. This report is intended to build towards a roadmap to achieving this goal by identifying barriers to this work, including New York State’s complicated prekindergarten (PreK) funding and related laws. Each of the four dedicated Prekindergarten funding sources has varying requirements for quality standards and different mechanisms for data collection and reporting.
Child Counts Reminder 2025 -2026
The Office of Early Learning has created a checklist to assist districts in preparing for 2025 -2026 UPK child counts. Please see the 2025-2026 School District UPKÌýChild Counts Reporting, as well as theÌýJuly 2025-2026 Child Counts MemoÌýfor guidance and information regarding the coding of UPK students. TheÌý2025-2026 Funding Coding OverviewÌýis another helpful resource.