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Selected Papers in School Finance 1995
Proposed "Good Practices" for Creating Data Bases from the F-33 and CCD for School Finance Analyses

Michael O'Leary and Jay Moskowitz

Washington, DC

About the Authors

Mr. O'Leary is a Senior Associate in Coopers & Lybrand's Education and Non-Profit Consulting Practice, currently specializing in administrative restructuring in institutions of higher education. Prior to his work at Coopers & Lybrand, he was a Research Analyst at Pelavin Associates in Washington, DC. While at Pelavin Associates, his work focused on K-12 school finance and the Fiscal Crosswalk Project. He also managed a project to assess equity and revenue distribution among the nation's 15,000 public school districts.

He is co-author of A Comparison of State and Federal School Accounting Procedures (, U.S. Department of Education, and Governments Division, Bureau of the Census, 1992), Trends in Educational Expenditures (American Educational Finance Association, Annual Conference, 1992), and An Assessment of Training and Facilities Needs within Tribally Controlled Postsecondary Vocational Institutions (Report to Congress, U.S. Department of Education, 1993).

Mr. O'Leary is a graduate of Duke University where he also served as a member of the Board of Trustees from 1991-94.

Jay Moskowitz, Managing Associate, Pelavin Research Institute of the American Institutes for Research, conducts and manages international and comparative education projects. Current assignments include serving as staff director for OECD indicators network measuring student outcomes, preparing comparative case studies of teacher induction practices among APEC members, developing methods for international benchmarking of education standards, and managing the development of an APEC member dialogue on performance measurement systems. Prior to his recent focus on international education, Dr. Moskowitz worked extensively with states and federal agencies on issues of school finance and equity.

He is co-author of Plain Talk about School Finance, Targeting Formula, and Resource Allocation Issues: Focusing Federal Funds Where the Needs are Greatest, Fiscal Equity in the United States 1984-85, Research in School Finance: A concern for Equality and Equity, Interpreting Change in Educational Equity, and A School Based Analysis of Inter- and Intradistrict Resource Allocation.

Dr. Moskowitz received his Ph.D from the Maxwell School, Syracuse University.




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