Is a school district state entity?

In the United States, school districts are generally considered local government entities, but they are subdivisions of the state. They are created and empowered by state law, and their authority is derived from the state. While they have some level of local control, they are ultimately subject to state regulations and oversight. So, while not directly a *state* entity in the same way the state government itself is, they are firmly within the state's jurisdiction.