N.Y. Comp. Codes R. & Regs. tit. 8, § 175.21
(a) For purposes of determining average daily attendance pursuant to paragraph d of subdivision 1 of section 3602 of the Education Law, the average daily attendance of pupils educated pursuant to subdivision 6 of section 3202 of such law shall be added to the average daily attendance otherwise computed for a district, provided that for pupils receiving educational services from a tutor employed by a board of education, each such pupil shall receive instruction as follows:
(b) For purposes of determining average daily membership pursuant to paragraph l of subdivision l of section 3602 of the Education Law, the average daily membership of pupils educated pursuant to subdivision 6 of section 3202 of such law shall be added to the average daily membership otherwise computed for a district, provided that for pupils receiving educational services from a tutor employed by a board of education, each pupil shall receive instruction as follows: