As students prepare to return to school, school supply lists are being handed to parents and students in preparation for opening day. New York State has established rules for what school districts can ask parents to purchase for their children's school supplies. While parents can purchase whatever products they want for their children, the guidelines for what parents can be asked to buy for school supplies is limited by the New York State Education Department.

According to the website outlining calculator requirements and definition of school supplies (http://www.emsc.nysed.gov/mgtserv/documents/calculatorqa-final.doc.) New York State regulations state that school supplies must be, "something which is consumed in use, loses its appearance and shape in use, is expendable, and is inexpensive. Examples include pencils, pens, paper, etc. Calculators do not fall into this category and must be considered like classroom teaching materials for which school districts are authorized to levy a tax."

Several years ago, a parent of a student in upstate New York, believed that the school district, not the families, were responsible for providing calculators to students. The outcome of the court case was favorable to the family and effective December 2006, school districts in New York State must make calculator loans available to students at the intermediate/high school level to all students. Calculators, like textbooks, must be inventoried and accounted for in each district. If a student loses a calculator, much like if they lose a textbook, they are responsible for its replacement. If any classroom (K-12) requires the use of a calculator, then the school district must make available a loaner. Additionally, New York State says, "To the extent that calculators are a necessary part of the educational program, the school district must provide them. Under no circumstances should students be charged for a calculator or otherwise required to purchase one in order to participate in an educational program." While many families in Manhasset might choose to buy a calculator, loaners are available to students. Students are responsible for the batteries in each calculator. Batteries fit the definition of inexpensive, consumed in use and expendable. So while the district must provide a loan of a calculator, the student is responsible for the batteries.

Parents should look closely at the definition of school supplies provided by the state and apply it to materials they are asked to purchase. Pencils, pens, notebook paper, crayons and markers all meet the standard set by the state. Items that do not meet the standard are things like scissors, compass, pencil cases, pencil sharpeners and rulers. Students cannot be asked to purchase review books, magazine subscriptions, summer reading books, textbooks, newspaper subscriptions, etc. To the extent that these are to be used in the classroom, the district must provide them in adequate supply and at no cost.