Where does the money GO?

In California, about $7,000+ change is spent per student on average. In New York State, the average is $14,000+ change per student. The respective NEAP scores for the two states are virtually identical. I haven't heard that NY does all that better by other measures either (like SAT scores), but perhaps I'm missing something.

So, if the average is 30 students per teacher, then in California we are spending $210,000 per teacher, while in New York they are spending $420,000 per student. The starting salary for teachers in the San Fransisco Bay area is about $40K to $45K rising to as much as $90K after 20+ years. Split the difference and say that the average teacher makes $65K. So where does the remaining $145K per teacher go? Much more interestingly, where does New York's additional $355K (per teacher) after salary go?? $355K PER TEACHER ABOVE SALARY?!!?? OH MY GAWD!!!!

Now remember, NY State spends twice as much per student with the same NEAP. Suppose I were a billionaire and went into the typical school in California and said "I'm going to double your funding per student. What are you going to do with that money?" After erecting a statue to me in the parking lot and renaming the school in my honor they would go nuts funding arts and science programs, lowering class sizes, buying technology, updating the facilities, etc. But this would just raise them to the same level as New York. So are NY State schools rolling in extra arts programs, in marble-faced gleaming facilities, awash in technological amenities, with considerably smaller class sizes?

I can't say for sure, but I doubt it. So, we have just shown that while there is intuitively a certain minimum funding you need to provide an adequate learning environment, beyond that point, the money serves no quantifiable function.