THE STATE EDUCATION DEPARTMENT / THE UNIVERSITY OF THE STATE OF NEW YORK / ALBANY, NY 12234
Early Learning
P-12 Education
Office of Early Learning
89 Washington Avenue, EB 514 West Mezzanine, Albany, NY 12234
(518) 474-5807
To:
Superintendents of Schools with Universal Prekindergarten (UPK) Allocations
UPK Program Contacts
UPK Fiscal Contacts
From:
Erik Sweet, Executive Director of the Office of Early Learning
Subject:
Grant Administration and Fiscal Requirements Update
Date:
August 6, 2026
The Office of Early Learning (OEL) is providing the following updates and clarifications related to Universal Prekindergarten (UPK) grant administration and fiscal requirements. These updates are intended to support consistent implementation and alignment with current Grants Finance guidance.
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UPK Payment Schedule and Changes (beginning with the 2026-27 School Year)
To support program funding throughout the year, payments will be issued according to the following schedule:
- Initial Payment
- Districts will receive 50% of their approved budget once the FS-10 has been submitted and approved by Grants Finance.
- Additional Payment Requests
- No additional payments may be requested or issued before April 1, 2027.
- Between April 1, 2027, and June 30, 2027, districts may submit an FS-25 to request an additional payment, bringing total payments received to up to 70% of the approved budget.Ìý
- Final Payment
- ÌýBeginning July 1, 2027, districts may claim any remaining funds by submitting an FS-10F, provided all approved funds have been expended.
Field Trip Expenses
Effective immediately, field trip expenses, including both transportation and admission fees, should be budgeted and reported under Code 46: Travel Expenses. In alignment with Grants Finance guidance, admission fees are considered part of the overall cost of participation in a field trip and should be included under Code 46. Accordingly, districts should budget both transportation and admission expenses for field trips under Code
46:Travel Expenses in future budget submissions and amendments. This guidance supersedes previous direction regarding the use of Code 40: Purchased Services for admission fees.
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Kindergarten Transition Activities
As districts plan budgets for the 2026-27 school year, we would like to clarify the allowable use of State-Administered Universal Prekindergarten (UPK) funds for children transitioning to kindergarten. While the UPK grant project period runs from July 1 through June 30, UPK funds may only be used to provide services to eligible prekindergarten children. Once a child completes the UPK program year, the child is no longer an eligible UPK student and becomes an incoming kindergarten student. While kindergarten transition activities may provide valuable support to children and families, students who have completed UPK and are transitioning to kindergarten are no longer participants in the UPK program supported by that grant year. Accordingly, UPK funds may not be used for summer kindergarten transition activities, bridge programs, orientation events, assessments, or any other services provided after a child's UPK participation has ended. Pursuant to Education Law §3602-e and Commissioner's Regulations, 8 NYCRR Subpart 151-1, UPK funds are restricted to serving eligible prekindergarten students and may not be used to support kindergarten students or kindergarten programming.
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If you have specific questions regarding your budget or require technical assistance, please reach out to your fiscal liaison or contact the Office of Early Learning at (518) 474-5807 or OEL@nysed.gov.
