Suffolk County Fire Academy Vocational Education & Extension Board v. New York State
Opinion of the Court
Education Law § 1104 requires respondent Commissioner of Education to apportion out of public funds “to each county maintaining approved vocational education and extension work, a quota amounting to one-half of the salary paid each teacher, director, assistant, and supervisor, but not to exceed [$10,500]” for each such employee (Education Law § 1104 [1]). The Department applied a complex formula for determining state aid to petitioner. Using definitions in Education Law § 3101, the Department determined that “teachers” included only full-time staff and “salary” constituted compensation paid to a teacher for a full school year. Because a full school year contains 190 days (see Education Law § 3204 [4] [a]), the Department divided $21,000 — the maximum allowable salary under Education Law § 1104 — by 190 to reach a maximum daily salary of $110.52. The Department multiplied this maximum daily salary by the number of days worked by each of petitioner’s employees, then applied the 50% reimbursement provided by Education Law § 1104 (1) to the lesser of either this calculated maximum amount or the amount that petitioner actually paid the employee. On the other hand, petitioner simply contends that it is entitled to state aid equal to half of the amount it paid each of its teachers who earned less than $21,000 in a year, and $10,500 for each teacher paid more than that amount. For the year at issue, the competing formulas produced a difference of more than $130,000.
The Department’s calculations were based upon a strained interpretation of the statutory language. Statutory construction is
Mercure, J.P., Spain, Rose and Garry, JJ., concur. Ordered that the judgment is reversed, on the law, without costs, petition granted, and matter remitted to respondent Department of Education for further proceedings not inconsistent with this Court’s decision.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.