{"fid":"albany-county/albany-csd","entity_id":"albany-county/albany-csd","name":"Albany City School District","kind":"school_district","kind_label":"School district","county":"Albany","region":"capital-region","osc_code":"010501000000","beds":"010100","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"Albany City School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":274329090,"op_exp":277749406,"gf_rev":244152977,"gf_exp":233756347,"gf_rev_all":244152977,"gf_exp_all":264186075,"prop_tax":122446187,"sales_tax":3651100,"state_aid":118233483,"federal_aid":18750035,"debt_service":17074151,"exp_by":{"General Government":16471355,"Education":188878876,"Employee Benefits":55325024,"Debt Service":17074151},"rev_by":{"Real Property Taxes and Assessments":106469979,"Other Real Property Tax Items":15976208,"Sales and Use Tax":3651100,"Charges for Services":661557,"Charges to Other Governments":1484617,"Use and Sale of Property":3057817,"Other Local Revenues":6044294,"State Aid":118233483,"Federal Aid":18750035},"debt_end":170671527,"debt_by":{"Bond":105065000,"Bond Anticipation Note":64506949,"Other Debt":1099578},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":277833890,"op_exp":276369426,"gf_rev":252341541,"gf_exp":232254374,"gf_rev_all":252341541,"gf_exp_all":249876353,"prop_tax":125349102,"sales_tax":4091984,"state_aid":125113075,"federal_aid":17081116,"debt_service":18965183,"exp_by":{"General Government":15507738,"Education":188592449,"Employee Benefits":53304056,"Debt Service":18965183},"rev_by":{"Real Property Taxes and Assessments":110044731,"Other Real Property Tax Items":15304371,"Sales and Use Tax":4091984,"Charges for Services":591722,"Charges to Other Governments":1531803,"Use and Sale of Property":901938,"Other Local Revenues":3173150,"State Aid":125113075,"Federal Aid":17081116},"debt_end":173888113,"debt_by":{"Bond":95080000,"Bond Anticipation Note":77892000,"Other Debt":916113},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":282710862,"op_exp":258411309,"gf_rev":260941084,"gf_exp":235739133,"gf_rev_all":260941084,"gf_exp_all":236164089,"prop_tax":127218860,"sales_tax":4074088,"state_aid":121460854,"federal_aid":18963646,"debt_service":17587579,"exp_by":{"General Government":14509878,"Education":172273100,"Employee Benefits":54040752,"Debt Service":17587579},"rev_by":{"Real Property Taxes and Assessments":112571319,"Other Real Property Tax Items":14647541,"Sales and Use Tax":4074088,"Charges for Services":476392,"Charges to Other Governments":1421132,"Use and Sale of Property":1893390,"Other Local Revenues":7202500,"State Aid":121460854,"Federal Aid":18963646},"debt_end":184990733,"debt_by":{"Bond":84985000,"Bond Anticipation Note":99277156,"Other Debt":728577},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":309746079,"op_exp":294770960,"gf_rev":269278155,"gf_exp":255172160,"gf_rev_all":269278155,"gf_exp_all":255604292,"prop_tax":128383499,"sales_tax":4444713,"state_aid":133926029,"federal_aid":34108584,"debt_service":17942381,"exp_by":{"General Government":19405343,"Education":197911608,"Employee Benefits":59511628,"Debt Service":17942381},"rev_by":{"Real Property Taxes and Assessments":114011438,"Other Real Property Tax Items":14372061,"Sales and Use Tax":4444713,"Charges for Services":624667,"Charges to Other Governments":1767988,"Use and Sale of Property":1719180,"Other Local Revenues":4771419,"State Aid":133926029,"Federal Aid":34108584},"debt_end":224690463,"debt_by":{"Bond":137930000,"Bond Anticipation Note":86225156,"Other Debt":535307},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":321877072,"op_exp":313153236,"gf_rev":283558804,"gf_exp":274216884,"gf_rev_all":283558804,"gf_exp_all":274216884,"prop_tax":130185061,"sales_tax":3867197,"state_aid":149006239,"federal_aid":28725829,"debt_service":19539371,"exp_by":{"General Government":19184909,"Education":205270609,"Employee Benefits":69158347,"Debt Service":19539371},"rev_by":{"Real Property Taxes and Assessments":116302913,"Other Real Property Tax Items":13882148,"Sales and Use Tax":3867197,"Charges for Services":7314,"Use and Sale of Property":3712303,"Other Local Revenues":6373129,"State Aid":149006239,"Federal Aid":28725829},"debt_end":221292948,"debt_by":{"Bond":137930000,"Bond Anticipation Note":83295931,"Other Debt":67017},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":353219156,"op_exp":334514291,"gf_rev":312024437,"gf_exp":291993636,"gf_rev_all":312024437,"gf_exp_all":292483365,"prop_tax":127887604,"sales_tax":4833480,"state_aid":175766298,"federal_aid":30871983,"debt_service":22416175,"exp_by":{"General Government":22153297,"Education":221621256,"Employee Benefits":68323563,"Debt Service":22416175},"rev_by":{"Real Property Taxes and Assessments":115857540,"Other Real Property Tax Items":12030064,"Sales and Use Tax":4833480,"Charges for Services":342816,"Charges to Other Governments":1791983,"Use and Sale of Property":4803964,"Other Local Revenues":6921028,"State Aid":175766298,"Federal Aid":30871983},"debt_end":261998982,"debt_by":{"Bond":178925000,"Bond Anticipation Note":83295931,"Other Debt":-221949},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":358671728,"op_exp":356609979,"gf_rev":320132165,"gf_exp":317505246,"gf_rev_all":320132165,"gf_exp_all":318055224,"prop_tax":126056371,"sales_tax":4980930,"state_aid":182949036,"federal_aid":26796123,"debt_service":23791951,"exp_by":{"General Government":23436132,"Education":239359698,"Employee Benefits":70022198,"Debt Service":23791951},"rev_by":{"Real Property Taxes and Assessments":117350299,"Other Real Property Tax Items":8706072,"Sales and Use Tax":4980930,"Charges for Services":367924,"Charges to Other Governments":1328808,"Use and Sale of Property":6927394,"Other Local Revenues":9265142,"State Aid":182949036,"Federal Aid":26796123},"debt_end":247980164,"debt_by":{"Bond":195700000,"Bond Anticipation Note":52137556,"Other Debt":142608},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":113999102,"proposed":113999102,"limit":116248790,"diff":2249688,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":115514377,"proposed":115514377,"limit":118837286,"diff":3322909,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":117813113,"proposed":120118833,"limit":120118833,"diff":0,"override":false,"levy_growth_pct":1.96,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":120118833,"proposed":121993033,"limit":121993033,"diff":0,"override":false,"levy_growth_pct":1.56,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":121259962,"proposed":124217337,"limit":124217337,"diff":0,"override":false,"levy_growth_pct":2.44,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":122351302,"proposed":122351302,"limit":124176433,"diff":1825131,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":122351302,"proposed":124798114,"limit":125103130,"diff":305016,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":122351302,"proposed":128539556,"limit":128539556,"diff":0,"override":false,"levy_growth_pct":5.06,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":123452464,"proposed":128000000,"limit":129413553,"diff":1413553,"override":false,"levy_growth_pct":3.68,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"Susceptible Fiscal Stress","fiscal_score":38.3,"env_rating":"Susceptible Environmental Stress","env_score":36.7,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":21.7,"env_rating":"Susceptible Environmental Stress","env_score":36.7,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"Moderate Environmental Stress","env_score":46.7,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"Susceptible Environmental Stress","env_score":36.7,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":10,"env_rating":"Susceptible Environmental Stress","env_score":41.7,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":13.3,"env_rating":"Susceptible Environmental Stress","env_score":36.7,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0421,"fb":11535143,"exp":274216884,"xfer":null,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.0446,"fb":13049772,"exp":292483365,"xfer":null,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.043,"fb":13682529,"exp":318055224,"xfer":null,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":270267867,"spend_pct":3.33,"levy":121259962,"levy_pct":0.95,"limit":116273513,"levy_wo_excl":115540442,"vs_limit":733071,"enr":8328,"fb_unres":8133650,"fb_unres_pct":3.01,"fb_restricted":387000,"spend_per_pupil":32453,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":288157361,"spend_pct":6.62,"levy":122351302,"levy_pct":0.9,"limit":117829125,"levy_wo_excl":115963090,"vs_limit":1866035,"enr":7992,"fb_unres":10698021,"fb_unres_pct":3.71,"fb_restricted":387000,"spend_per_pupil":36056,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":307268458,"spend_pct":6.63,"levy":122351302,"levy_pct":0,"limit":118691328,"levy_wo_excl":116866197,"vs_limit":1825131,"enr":8100,"fb_unres":12250740,"fb_unres_pct":3.99,"fb_restricted":387000,"spend_per_pupil":37934,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":326244289,"spend_pct":6.18,"levy":122351302,"levy_pct":0,"limit":118268269,"levy_wo_excl":118268269,"vs_limit":0,"enr":8250,"fb_unres":13049772,"fb_unres_pct":4,"fb_restricted":387000,"spend_per_pupil":39545,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":342360598,"spend_pct":4.94,"levy":123452464,"levy_pct":0.9,"limit":128539556,"levy_wo_excl":115812452,"vs_limit":12727104,"enr":8312,"fb_unres":13694423,"fb_unres_pct":4,"fb_restricted":387000,"spend_per_pupil":41189,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":371469912,"spend_pct":8.5,"levy":124963620,"levy_pct":1.22,"limit":121477723,"levy_wo_excl":117027790,"vs_limit":4449933,"enr":8350,"fb_unres":14858796,"fb_unres_pct":4,"fb_restricted":387000,"spend_per_pupil":44487,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":1925,"no":540,"pct_yes":78.1,"sixty":false,"props":[{"result":"P","yes":1989,"no":46,"purpose":"Capital Project"},{"result":"P","yes":2093,"no":356,"purpose":"Land Purchase"}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":1611,"no":403,"pct_yes":80,"sixty":false,"props":[{"result":"P","yes":1598,"no":409,"purpose":"Capital Project Proposition"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":2118,"no":422,"pct_yes":83.4,"sixty":false,"props":[{"result":"P","yes":2125,"no":401,"purpose":"Capital Reserve Fund"},{"result":"P","yes":2059,"no":473,"purpose":"Bus Purchase"},{"result":"P","yes":2073,"no":447,"purpose":"Parking Lot Purchase"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":2615,"no":655,"pct_yes":80,"sixty":false,"props":[{"result":"P","yes":2684,"no":546,"purpose":"Capital Project"},{"result":"P","yes":2865,"no":339,"purpose":"Land Sale"}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":2494,"no":609,"pct_yes":80.4,"sixty":false,"props":[{"result":"P","yes":2561,"no":537,"purpose":"Elementary Transportation"},{"result":"P","yes":2502,"no":600,"purpose":"Facilities Project"}],"src":"vote-2026-27"}],"audits":[{"title":"Albany City School District – Payroll (2017M-97)","issued":"August 18, 2017","types":"School District","topics":"Payroll/Employee Benefits","url":"https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97"},{"title":"Albany City School District – Separation Payments and Information Technology (2012M-251)","issued":"February 22, 2013","types":"School District","topics":"Payroll/Employee Benefits, Information Technology","url":"https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":8250,"denom_kind":"pupil","afr_year":2025,"op_exp":356609979,"op_rev":358671728,"op_exp_per":43225,"prop_tax_per":15280,"state_aid_share":51,"sales_tax_share":null,"prop_tax_share":35.1,"debt_service_share":6.7,"debt_end":247980164,"debt_per":30058,"exp_growth_5y":38,"rev_growth_5y":26.9,"gf_result":2076941,"fb_ratio":4.3,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":13.3,"fsms_env":"Susceptible Environmental Stress","ptrc_sy":"2026-27","spend_per_pupil":44487,"levy_latest":124963620,"levy_year":"2026-27","levy_growth":3.1,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":4,"levy_pct":1.22,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":80.4,"last_vote_sy":"2026-27","audit_count":2,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":31733,"pctile":88,"n":73},"prop_tax_per":{"median":14117,"pctile":57,"n":73},"debt_per":{"median":15267,"pctile":92,"n":71},"debt_service_share":{"median":6.9,"pctile":48,"n":73},"state_aid_share":{"median":45.9,"pctile":62,"n":73},"fb_ratio":{"median":5.5,"pctile":26,"n":73},"exp_growth_5y":{"median":21.3,"pctile":90,"n":73},"levy_growth":{"median":11.8,"pctile":6,"n":73},"spend_per_pupil":{"median":33727,"pctile":84,"n":73},"fsms_score":{"median":0,"pctile":84,"n":73}},"flags":[]}