There are 684 school districts in New York State. As part of the state aid formula, enshrined in law, the State Education Department measures the wealth of every school district through the Combined Wealth Ratio which is the state's official measure of school district wealth. By law the State Education Department is required to measure both the income and property wealth of school districts in order to determine the Combined Wealth Ratio (CWR). Combined Wealth Ratios for school districts range from .165 in Salmon River in Franklin County to 43.325 in Fire Island in Suffolk County. The State Education Department has determined that a school district that has a Combined Wealth Ratio of 1 is an average wealth district. This report ranks all of the school districts in the state from poorest to wealthiest and examines which school districts received the smallest and largest cuts per pupil.