COLUMBUS, Ohio (AP) — A leading education-funding think tank in Ohio is releasing new district comparisons that it says more accurately reflect the costs of educating poor students.

The analysis released Tuesday by the Education Tax Policy Institute suggests that state dollars in Ohio's highest poverty districts aren't going as far as the state says they are.

The institute supported by district superintendents, treasurers and others challenges the "apples to apples" comparisons the Ohio Department of Education calculates to reflect each district's concentration of expensive-to-teach special education, limited English-speaking and economic disadvantaged students.

For example, Ohio's major urban districts received $14,200 per pupil on average in fiscal year 2011. The state says that amounted to about $10,300 per pupil when adjusted, while the institute says it amounts to closer to $8,600 per pupil.