New York law requires children to "attend a public school or elsewhere" and stipulates that instruction given "elsewhere than a public school" must be "at least substantially equivalent to the instruction given to minors of like age and attainments at the public schools." With this statute as its authority, the Board of Regents created a code of comprehensive oversight of homeschooling in 1988. See N.Y. Educ. Law § 3204(1-2) and N.Y. Comp. Codes R. & Regs. tit. 8, § 100.10.

Parents must file annual notice with the local superintendent, compose and file annual individualized instruction plans, and turn in quarterly progress reports. Parents must provide the "substantial equivalent" of 180 days of instruction in a detailed list of required subjects that varies by grade. While individuals providing instruction must be "competent," there are no teacher qualifications. Students must be assessed annually, some years by standardized test and other years by a choice of standardized test or portfolio evaluation. Assessments must be turned in to the local superintendent. Should a student not make adequate progress, the homeschool will be placed on probation and the parents must create a remediation plan.