TOMS RIVER, NJ — Toms River Regional School District officials denounced the state Department of Education's response to the district's application for emergency funding, calling it "nothing short of a slap in the face."

"The state's letter is an offensive response to our plea," the district said in letter to the Toms River school community on Monday that was distributed to media outlets. The letter is a response to receiving an award of $854,634 in emergency aid, less than a fifth of the $4.4 million the district had sought for the 2019-2020 school year. The regional district cut 77 staff positions and 55 coaching stipends for the school year. It sought to replace 62 of those cut positions in its aid application.

"Through its response, the NJDOE has revealed itself as not only ill-informed but irresponsible, even suggesting we utilize already-allocated money in defiance of state mandates to make up the difference," district officials said. "(W)hat's caused this utter mess is a secret formula of their own making." The formula is the one used to calculate the local fair share — what the state says district taxpayers should be paying in property taxes to support the schools. Education department officials have rejected requests for the formula under the Open Public Records Act. Read more: Toms River, Brick Seek 'Secret' Math Equation In School Aid Fight

That formula is used to allocate $6.5 billion in taxpayer money — about 17 percent of the state's budget — which is distributed to districts under S2, the law pushed by state Senate President Stephen Sweeney to eliminate so-called adjustment aid. The cuts are having devastating effects in a number of districts, and Toms River officials say the district's 15,500 students will feel those effects in the next school year. "Because other districts that applied were awarded $0 in emergency aid, this response to our emergency aid application could be falsely construed as 'good news.' Our district is $5.2 million short for 2020-2021 because of S2; our application for emergency aid was the result of a literal emergency," the letter said. "The state's lukewarm reply is the beginning of the end for all-day kindergarten, sports, extracurriculars, critical staff positions, and so much more."

"It's worth noting that, despite the underwhelming response by Commissioner Lamont Repollet and the NJDOE, the department makes no financial decision without the blessing of Governor Phil Murphy and the recommendation of Chief Financial Officer and Assistant Commissioner for the Division of Finance Kevin Dehmer, who supervises the application of the state's school funding formula to determine state aid for school districts, the calculation of district tuition rates, and the funding of charter schools," district officials said.

"It's similarly worth noting, with regard to our application's accuracy, legitimacy, and thoroughness that, prior to its submission, it was reviewed by and received the blessing of the NJDOE's own Ocean County Executive Business Administrator."