{"fid":"albany-county/bethlehem-csd","entity_id":"albany-county/bethlehem-csd","name":"Bethlehem Central School District","kind":"school_district","kind_label":"School district","county":"Albany","region":"capital-region","osc_code":"010607100600","beds":"010306","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"Bethlehem Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":107246059,"op_exp":103762165,"gf_rev":99872227,"gf_exp":96428983,"gf_rev_all":100228455,"gf_exp_all":101858567,"prop_tax":73201192,"sales_tax":0,"state_aid":28918218,"federal_aid":1602807,"debt_service":11936091,"exp_by":{"General Government":7919762,"Education":56291480,"Community Services":61600,"Employee Benefits":24415117,"Debt Service":11936091,"Culture and Recreation":3138115},"rev_by":{"Real Property Taxes and Assessments":64918439,"Other Real Property Tax Items":8282753,"Charges for Services":390762,"Charges to Other Governments":104776,"Use and Sale of Property":2217507,"Other Local Revenues":810797,"State Aid":28918218,"Federal Aid":1602807},"debt_end":49039532,"debt_by":{"Bond":41225000,"Bond Anticipation Note":3891000,"Other Debt":3923532},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":108320041,"op_exp":104648786,"gf_rev":100809274,"gf_exp":95324552,"gf_rev_all":101160585,"gf_exp_all":96011533,"prop_tax":74845589,"sales_tax":0,"state_aid":28948732,"federal_aid":1612055,"debt_service":12461627,"exp_by":{"General Government":7615386,"Education":55468857,"Community Services":63735,"Employee Benefits":23906459,"Debt Service":12461627,"Culture and Recreation":3271232,"":1861490},"rev_by":{"Real Property Taxes and Assessments":67171747,"Other Real Property Tax Items":7673842,"Charges for Services":310461,"Charges to Other Governments":104060,"Use and Sale of Property":1892373,"Other Local Revenues":606771,"State Aid":28948732,"Federal Aid":1612055},"debt_end":66905878,"debt_by":{"Bond":32220000,"Bond Anticipation Note":31018551,"Other Debt":3667327},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":108606036,"op_exp":104210720,"gf_rev":101282688,"gf_exp":96830253,"gf_rev_all":101630431,"gf_exp_all":97339354,"prop_tax":76648604,"sales_tax":0,"state_aid":28118075,"federal_aid":2349935,"debt_service":12722877,"exp_by":{"General Government":7333690,"Education":56496858,"Community Services":67225,"Employee Benefits":24312508,"Debt Service":12722877,"Culture and Recreation":3277562},"rev_by":{"Real Property Taxes and Assessments":69151477,"Other Real Property Tax Items":7497127,"Charges for Services":194707,"Charges to Other Governments":122589,"Use and Sale of Property":586992,"Other Local Revenues":585134,"State Aid":28118075,"Federal Aid":2349935},"debt_end":57105910,"debt_by":{"Bond":23020000,"Bond Anticipation Note":30680751,"Other Debt":3405159},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":111222054,"op_exp":104684080,"gf_rev":102444766,"gf_exp":96230714,"gf_rev_all":102952646,"gf_exp_all":96524576,"prop_tax":77309867,"sales_tax":0,"state_aid":28125858,"federal_aid":3847798,"debt_service":9583835,"exp_by":{"General Government":8303175,"Education":59721916,"Community Services":67783,"Employee Benefits":23746129,"Debt Service":9583835,"Culture and Recreation":3261242},"rev_by":{"Real Property Taxes and Assessments":69911325,"Other Real Property Tax Items":7398542,"Charges for Services":276490,"Charges to Other Governments":111440,"Use and Sale of Property":683974,"Other Local Revenues":866627,"State Aid":28125858,"Federal Aid":3847798},"debt_end":47500889,"debt_by":{"Bond":40640000,"Bond Anticipation Note":3724000,"Other Debt":3136889},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":115205453,"op_exp":109032614,"gf_rev":104546558,"gf_exp":98362345,"gf_rev_all":104750606,"gf_exp_all":112107287,"prop_tax":77565228,"sales_tax":0,"state_aid":28733409,"federal_aid":4553626,"debt_service":7905293,"exp_by":{"General Government":7899219,"Education":64109368,"Community Services":71861,"Employee Benefits":25404290,"Debt Service":7905293,"Culture and Recreation":3642583},"rev_by":{"Real Property Taxes and Assessments":70331933,"Other Real Property Tax Items":7233295,"Charges for Services":281284,"Charges to Other Governments":118883,"Use and Sale of Property":2678820,"Other Local Revenues":1274203,"State Aid":28733409,"Federal Aid":4553626},"debt_end":42067375,"debt_by":{"Bond":35950000,"Bond Anticipation Note":3255000,"Other Debt":2862375},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":122332278,"op_exp":112721092,"gf_rev":109617512,"gf_exp":101847063,"gf_rev_all":109814616,"gf_exp_all":106711258,"prop_tax":79292406,"sales_tax":0,"state_aid":31003854,"federal_aid":3520257,"debt_service":7498096,"exp_by":{"General Government":8202038,"Education":64839354,"Community Services":74690,"Employee Benefits":27540457,"Debt Service":7498096,"Culture and Recreation":4566457},"rev_by":{"Real Property Taxes and Assessments":72342789,"Other Real Property Tax Items":6949617,"Charges for Services":314923,"Charges to Other Governments":133042,"Use and Sale of Property":4782991,"Other Local Revenues":3284805,"State Aid":31003854,"Federal Aid":3520257},"debt_end":61021299,"debt_by":{"Bond":31490000,"Bond Anticipation Note":27013456,"Other Debt":2517843},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":123210141,"op_exp":119216264,"gf_rev":113993146,"gf_exp":109237677,"gf_rev_all":115437809,"gf_exp_all":109862433,"prop_tax":82518782,"sales_tax":0,"state_aid":32888644,"federal_aid":2322148,"debt_service":10675529,"exp_by":{"General Government":8513837,"Education":65514118,"Community Services":76323,"Employee Benefits":29966393,"Debt Service":10675529,"Culture and Recreation":4470064},"rev_by":{"Real Property Taxes and Assessments":75208864,"Other Real Property Tax Items":7309918,"Charges for Services":652816,"Charges to Other Governments":69781,"Use and Sale of Property":3656055,"Other Local Revenues":1101915,"State Aid":32888644,"Federal Aid":2322148},"debt_end":53396072,"debt_by":{"Bond":48920000,"Bond Anticipation Note":2266330,"Other Debt":2209742},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":64267000,"proposed":65810000,"limit":66802958,"diff":992958,"override":false,"levy_growth_pct":2.4,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":65810000,"proposed":67145000,"limit":68211647,"diff":1066647,"override":false,"levy_growth_pct":2.03,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":67145000,"proposed":68718000,"limit":68718831,"diff":831,"override":false,"levy_growth_pct":2.34,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":68718000,"proposed":69233000,"limit":69821110,"diff":588110,"override":false,"levy_growth_pct":0.75,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":69233000,"proposed":69233000,"limit":69335851,"diff":102851,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":69233000,"proposed":69233000,"limit":71368606,"diff":2135606,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":70824965,"proposed":73128537,"limit":73762657,"diff":634120,"override":false,"levy_growth_pct":3.25,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":73128537,"proposed":73128537,"limit":73948637,"diff":820100,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":73948637,"proposed":75877247,"limit":75877247,"diff":0,"override":false,"levy_growth_pct":2.61,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":0,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0432,"fb":4255410,"exp":112107287,"xfer":13500000,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.046,"fb":4692852,"exp":106711258,"xfer":4699856,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.0819,"fb":8991597,"exp":109826944,"xfer":100000,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":102037000,"spend_pct":-1.4,"levy":69233000,"levy_pct":0.75,"limit":64865825,"levy_wo_excl":64475825,"vs_limit":390000,"enr":4068,"fb_unres":5200800,"fb_unres_pct":5.1,"fb_restricted":22815200,"spend_per_pupil":25083,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":102698000,"spend_pct":0.65,"levy":69233000,"levy_pct":0,"limit":66295097,"levy_wo_excl":66192246,"vs_limit":102851,"enr":3997,"fb_unres":4105000,"fb_unres_pct":4,"fb_restricted":26895000,"spend_per_pupil":25694,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":106691303,"spend_pct":3.89,"levy":70824965,"levy_pct":2.3,"limit":68192868,"levy_wo_excl":67649227,"vs_limit":543641,"enr":3983,"fb_unres":4269398,"fb_unres_pct":4,"fb_restricted":36615657,"spend_per_pupil":26787,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":114037534,"spend_pct":6.89,"levy":73128537,"levy_pct":3.25,"limit":69660925,"levy_wo_excl":68220916,"vs_limit":1440009,"enr":4047,"fb_unres":4561501,"fb_unres_pct":4,"fb_restricted":24969277,"spend_per_pupil":28178,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":116623936,"spend_pct":2.27,"levy":73948637,"levy_pct":1.12,"limit":70931754,"levy_wo_excl":70931754,"vs_limit":0,"enr":3984,"fb_unres":4664957,"fb_unres_pct":4,"fb_restricted":26110685,"spend_per_pupil":29273,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":119757737,"spend_pct":2.69,"levy":75877248,"levy_pct":2.61,"limit":72662320,"levy_wo_excl":72662320,"vs_limit":0,"enr":4088,"fb_unres":7185464,"fb_unres_pct":6,"fb_restricted":32999406,"spend_per_pupil":29295,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":3853,"no":805,"pct_yes":82.7,"sixty":false,"props":[{"result":"P","yes":3577,"no":1069,"purpose":"Bus purchase proposition"},{"result":"P","yes":3862,"no":742,"purpose":"capital reserve fund"}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":2173,"no":586,"pct_yes":78.8,"sixty":false,"props":[{"result":"P","yes":2083,"no":660,"purpose":"Bus Proposition"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":2229,"no":777,"pct_yes":74.2,"sixty":false,"props":[{"result":"P","yes":2061,"no":937,"purpose":"Bus Purchase"},{"result":"P","yes":2081,"no":908,"purpose":"Bus Purchase Reserve Fund"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":2663,"no":840,"pct_yes":76,"sixty":false,"props":[{"result":"P","yes":2490,"no":989,"purpose":"Capital Reserve Fund"},{"result":"P","yes":2472,"no":1013,"purpose":"Bus Purchase"}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":1988,"no":566,"pct_yes":77.8,"sixty":false,"props":[{"result":"P","yes":1832,"no":716,"purpose":"Bus Purchase"}],"src":"vote-2026-27"}],"audits":[{"title":"Bethlehem Central School District – Credit Cards (2017M-41)","issued":"June 2, 2017","types":"School District","topics":"Claims Auditing","url":"https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":4047,"denom_kind":"pupil","afr_year":2025,"op_exp":119216264,"op_rev":123210141,"op_exp_per":29458,"prop_tax_per":20390,"state_aid_share":26.7,"sales_tax_share":null,"prop_tax_share":67,"debt_service_share":9,"debt_end":53396072,"debt_per":13194,"exp_growth_5y":14.4,"rev_growth_5y":13.4,"gf_result":5575376,"fb_ratio":8.2,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":29295,"levy_latest":75877248,"levy_year":"2026-27","levy_growth":9.6,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":6,"levy_pct":2.61,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":77.8,"last_vote_sy":"2026-27","audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":31733,"pctile":35,"n":73},"prop_tax_per":{"median":14117,"pctile":84,"n":73},"debt_per":{"median":15267,"pctile":32,"n":71},"debt_service_share":{"median":6.9,"pctile":77,"n":73},"state_aid_share":{"median":45.9,"pctile":9,"n":73},"fb_ratio":{"median":5.5,"pctile":64,"n":73},"exp_growth_5y":{"median":21.3,"pctile":20,"n":73},"levy_growth":{"median":11.8,"pctile":35,"n":73},"spend_per_pupil":{"median":33727,"pctile":17,"n":73},"fsms_score":{"median":0,"pctile":28,"n":73}},"flags":[{"id":"fb_high","label":"Unrestricted fund balance above 4% limit","detail":"NYSED Property Tax Report Card 2026-27: adjusted unrestricted fund balance reported as 6% of the budget; Real Property Tax Law §1318 limits it to 4%.","src":["ptrc-2026-27"]}]}