The New York State Education Law generally requires that children ages six to 16 attend "full time instruction" and sets forth minimum standards for the quality of instruction in public schools. See N.Y. Educ. L. §§3204, 3205(1), (3). Public schools must teach particular subjects at various grade levels, including English language, reading, writing, mathematics, geography, U.S. history, science, music, visual arts, and physical education. See N.Y. Educ. L. §3204(3)(a); 8 N.Y.C.R.R. §§100.2-100.5, 135.4. The state also requires instruction in specialized topics including mental health, alcohol and drug abuse, patriotism, citizenship, and human rights, among others. See N.Y. Educ. L. §§801, 801-a, 803, 804, 806, 808, 809, 810; 8 N.Y.C.R.R. §§100.2(c), 135.3.

Education Law §3204(2)(1) provides that students in private schools, including in private religious schools, must receive instruction that is "at least substantially equivalent" to the instruction given at public schools in the city or district where they reside.