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    The 2021-22 enacted state budget includes language requiring local education agencies, such as school districts, that receive funding from the Federal Elementary and Secondary School Emergency Relief Fund allocated by the American Rescue Plan Act of 2021 (ARP-ESSER) to post on its website a plan by school year of how these funds will be spent.    New York has been allocated nearly $9 billion in ARP-ESSER funds, with a minimum of $8.09 billion (90 percent) going to local education agencies, including public schools.