Problem: English Language Learners in New York are a special population that is difficult to serve. The regulation gives basic recommendations for what is needed for resource allocation, but there is a gap related to how leaders must make decisions to allocate resources effectively for English as a New Language (ENL) programs. The purpose of this qualitative, comparative case study was to examine the beliefs and actions of leaders in New York State districts, excluding New York City, with smaller populations of ELLs which represented less than 5% of the total district population. Districts were first selected by a purposeful sample from two districts from the average need/resource ratio category and two from the low need/resource ratio category. A snowball sample yielded 16 interviews with ELL leaders who were superintendents, district leaders who oversee ENL programs, building leaders with ELLs in their building, and teachers of ELLs. A document review protocol was followed to analyze artifacts from district mission and vision statements as well as board of education minutes/records and district websites. Using Sinek's (2011) Golden Circle Framework, four research questions were studied to examine the beliefs and actions of leaders as they make decisions for resource allocations for ENL programs. Key findings from this study included the importance of highly qualified and well-trained staff as a key resource for ENL programs; the critical considerations related to scheduling and time for ENL programs, and the vital role of analyzing short-term academic data of ELLs in driving resource decisions. Leaders believed in the importance of equity of opportunity in terms of resource allocation for ENL programs, and when equity was not present, leaders believed that advocacy was a necessary action to ensure the needs of ELLs were considered for resource allocation, especially in small ELL population districts. From this study, several important conclusions were identified. For instance, it is critical for leaders to believe in the potential of ELLs and foster an educational environment that affords ELLs equitable opportunities. The key resources necessary for implementing/maintaining a successful program for ELLs are highly qualified staff, effective schedules, material resources, and parent/community engagement. The resource effectiveness must be evaluated using regular academic data points to determine future decisions for resource allocation for ELLs. Professional development is critical for building staff capacity but was reported to be more important in average need/resource ratio districts. Leaders can benefit from utilizing Sinek's (2011) Golden Circle Framework to align their beliefs with their actions as they make and evaluate decisions for resource allocations for ENL programs. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com.bibliotheek.ehb.be/en-US/products/dissertations/individuals.shtml.]