Extended School Year, like most other special education programs, varies from state to state and even from school to school. Some schools test for regression during winter break, while others test for regression throughout the school year. Some schools offer virtually all autistic children some form of ESY; others are willing to go to court over the question of whether ESY is appropriate.
It's important to note that ESY programs are developed differently by each school district. As a result, they vary dramatically in scope, style and quality. In general, however, ESY programs are school based, involve relatively little recreational activity, and last for only a few weeks.
Depending upon your child's needs and abilities (and on your school district), it may be possible to get ESY funding for inclusion in typical or specialized summer camps which cater specifically to children with autism spectrum disorders (or which, alternatively, offer your child an opportunity for appropriate inclusion).
References:
Pinkerton, Diana. "Extended School Year," on the Kidsource.com Website.
"What Is Extended School Year?" article on Wrightslaw.com Website.
Bar-Lev, Nissan. "Standards for Extended School Year," on the Wrightslaw Website.

