Date of Award


Document Type


Degree Name

Doctor of Education (EdD)


Executive Leadership

First Supervisor

Sr. Remigia Kushner

Second Supervisor

Greta R. Strong


The purpose of the study was to examine decision-making factors among school superintendents related to the impact the New York State tax levy cap is having on public school budgeting. Revenue limitations resulting from the 2012 tax levy cap legislation created concerns of a funding cliff forecast to happen within 4-5 years. The cliff was expected to threaten and affect the school districts’ ability to provide quality programs, meet their expenses, or risk insolvency. Now, 7 years after the implementation of this tax levy cap legislation, school districts have not become insolvent. This qualitative study used personal interviews of a sample of school superintendents in Nassau County, New York from high need/low wealth, and low need/high wealth districts to determine the impact of the tax levy cap on budgeting. Results of this study suggest that superintendents are more cognizant of district finances and have focused greater attention on long range financial analysis and planning. The results also suggest that what superintendents once thought was a leverage opportunity to negotiate more favorable terms with collective bargaining units now appears to be a limitation to a district’s ability to attract and retain talented staff. Lastly, the results suggest that inequities are prevalent in Nassau County, NY when comparing high need/low wealth districts with their low need/high wealth counterparts. This study provides recommendations and insight to aid future superintendents, administrators, legislators, and policy makers to better understand the pressures on the educational system experienced by current school leaders.

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