Amityville, one of the districts singled out, showed improvement, with its stress level going from "significant" to "moderate," according to the comptroller's report.
The new state regulations could provide for speedier removal of accused teachers from classrooms until all appeals in their cases are settled, state education officials said.
Critics argue the money could be used toward property tax relief or paying down debt. But supporters say the reserves allow districts to better plan for the long term and cover unexpected costs.
Currently, the state requires that a great majority of students pass at least four exams β in English, math, history and the sciences β in order to graduate.