New research from the National Center for Policy Analysis (NCPA) looks at school spending and the share attributed to actual instruction on a per-pupil basis.  Using data from the National Center for Education Statistics (NCES), the analysis examines how the amount spent on actual instruction decreases when items like capital spending are added in. 

The NCES data shows spending for the 100 largest school districts in the country (according to enrollment) and their per-pupil spending based on their most recent budget.  Pittsburgh is not one of the top 100, but based on their 2011 budget (which includes instruction, instructional support, support, debt, other, non-instructional, and facilities) the total comes to $540.9 million.  With 27,132 students, the per-pupil expenditure works out to $19,935.

Not many districts in the top 100 list compiled by NCES top that amount.  Boston ($21,878) does; New York ($19,260) and DC ($18,652) are in the neighborhood; cross-state Philadelphia ($16,389) is 20% lower.

How about just when instruction is counted? With $285 million of the $540.9 million budget devoted to "instruction" the per-student expense in Pittsburgh is $10,677.  Only two districts, the aforementioned Boston ($11,737) and New York ($13,529) bested the Steel City. 

Sure, with more than 14,000 school districts in the U.S. there are likely to be examples out there where spending exceeds Pittsburgh's on total and on instruction.  But in this cohort of districts that is not the case.