{"fid":"albany-county/cohoes-csd","entity_id":"albany-county/cohoes-csd","name":"Cohoes City School District","kind":"school_district","kind_label":"School district","county":"Albany","region":"capital-region","osc_code":"010509000000","beds":"010500","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"Cohoes City School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":45156298,"op_exp":47019199,"gf_rev":41018341,"gf_exp":42753032,"gf_rev_all":41661770,"gf_exp_all":42829600,"prop_tax":16560680,"sales_tax":548762,"state_aid":24445032,"federal_aid":3088791,"debt_service":3646368,"exp_by":{"General Government":4080251,"Education":28296789,"Employee Benefits":10995791,"Debt Service":3646368},"rev_by":{"Real Property Taxes and Assessments":13575476,"Other Real Property Tax Items":2985204,"Sales and Use Tax":548762,"Charges for Services":88044,"Use and Sale of Property":124206,"Other Local Revenues":300783,"State Aid":24445032,"Federal Aid":3088791},"debt_end":16110000,"debt_by":{"Bond":16110000,"Other Debt":0},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":45382980,"op_exp":45761314,"gf_rev":41599281,"gf_exp":41957497,"gf_rev_all":41949281,"gf_exp_all":42070117,"prop_tax":17053252,"sales_tax":513251,"state_aid":24718970,"federal_aid":2692118,"debt_service":3496397,"exp_by":{"General Government":3894668,"Education":27704571,"Employee Benefits":10655590,"Debt Service":3496397,"Social Services":10088},"rev_by":{"Real Property Taxes and Assessments":13927635,"Other Real Property Tax Items":3125617,"Sales and Use Tax":513251,"Charges for Services":53374,"Use and Sale of Property":56926,"Other Local Revenues":295089,"State Aid":24718970,"Federal Aid":2692118},"debt_end":13040000,"debt_by":{"Bond":13040000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":46615364,"op_exp":44527235,"gf_rev":42509298,"gf_exp":40316799,"gf_rev_all":42569570,"gf_exp_all":40372122,"prop_tax":17792437,"sales_tax":562733,"state_aid":24568853,"federal_aid":3369626,"debt_service":3495526,"exp_by":{"General Government":3992752,"Education":26325986,"Employee Benefits":10712971,"Debt Service":3495526},"rev_by":{"Real Property Taxes and Assessments":14619145,"Other Real Property Tax Items":3173292,"Sales and Use Tax":562733,"Charges for Services":14325,"Use and Sale of Property":3873,"Other Local Revenues":303517,"State Aid":24568853,"Federal Aid":3369626},"debt_end":9890000,"debt_by":{"Bond":9890000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":50880804,"op_exp":48513769,"gf_rev":43946947,"gf_exp":41620603,"gf_rev_all":43946947,"gf_exp_all":42667965,"prop_tax":17789026,"sales_tax":666459,"state_aid":26209420,"federal_aid":5768575,"debt_service":3480865,"exp_by":{"General Government":4129549,"Education":30035790,"Employee Benefits":10867565,"Debt Service":3480865},"rev_by":{"Real Property Taxes and Assessments":15509376,"Other Real Property Tax Items":2279650,"Sales and Use Tax":666459,"Charges for Services":58590,"Use and Sale of Property":7247,"Other Local Revenues":381487,"State Aid":26209420,"Federal Aid":5768575},"debt_end":6670000,"debt_by":{"Bond":6670000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":55789302,"op_exp":51255459,"gf_rev":48112278,"gf_exp":43324629,"gf_rev_all":48112278,"gf_exp_all":45532540,"prop_tax":18544738,"sales_tax":682955,"state_aid":29753985,"federal_aid":6129574,"debt_service":3477703,"exp_by":{"General Government":4463251,"Education":31920824,"Employee Benefits":11393681,"Debt Service":3477703},"rev_by":{"Real Property Taxes and Assessments":16680391,"Other Real Property Tax Items":1864347,"Sales and Use Tax":682955,"Charges for Services":19364,"Use and Sale of Property":63829,"Other Local Revenues":594857,"State Aid":29753985,"Federal Aid":6129574},"debt_end":3365000,"debt_by":{"Bond":3365000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":59477239,"op_exp":53672830,"gf_rev":52886860,"gf_exp":47075284,"gf_rev_all":52886860,"gf_exp_all":47211887,"prop_tax":18336037,"sales_tax":669725,"state_aid":34984185,"federal_aid":4667787,"debt_service":2257077,"exp_by":{"General Government":5414084,"Education":33849662,"Employee Benefits":12152007,"Debt Service":2257077},"rev_by":{"Real Property Taxes and Assessments":16563648,"Other Real Property Tax Items":1772389,"Sales and Use Tax":669725,"Charges for Services":12940,"Use and Sale of Property":269619,"Other Local Revenues":536946,"State Aid":34984185,"Federal Aid":4667787},"debt_end":13395000,"debt_by":{"Bond":1260000,"Bond Anticipation Note":12135000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":62767167,"op_exp":56240410,"gf_rev":56054022,"gf_exp":49608381,"gf_rev_all":56054022,"gf_exp_all":49754122,"prop_tax":18686836,"sales_tax":724797,"state_aid":37577718,"federal_aid":4727167,"debt_service":1669585,"exp_by":{"General Government":5546674,"Education":36287651,"Employee Benefits":12736500,"Debt Service":1669585},"rev_by":{"Real Property Taxes and Assessments":16908909,"Other Real Property Tax Items":1777927,"Sales and Use Tax":724797,"Charges for Services":11326,"Use and Sale of Property":332850,"Other Local Revenues":706473,"State Aid":37577718,"Federal Aid":4727167},"debt_end":17705700,"debt_by":{"Bond":465000,"Bond Anticipation Note":17240700},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":14949499,"proposed":15385622,"limit":15385622,"diff":0,"override":false,"levy_growth_pct":2.92,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":15385622,"proposed":15654871,"limit":15679650,"diff":24779,"override":false,"levy_growth_pct":1.75,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":15654871,"proposed":16017997,"limit":16017997,"diff":0,"override":false,"levy_growth_pct":2.32,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":16017997,"proposed":17089321,"limit":17089321,"diff":0,"override":false,"levy_growth_pct":6.69,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":17089321,"proposed":17749770,"limit":17749770,"diff":0,"override":false,"levy_growth_pct":3.86,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":17749770,"proposed":17927268,"limit":18036350,"diff":109082,"override":false,"levy_growth_pct":1,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":17927268,"proposed":18106541,"limit":18361595,"diff":255054,"override":false,"levy_growth_pct":1,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":18106541,"proposed":18468672,"limit":18771237,"diff":302565,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":18468672,"proposed":18468672,"limit":18473363,"diff":4691,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"Susceptible Fiscal Stress","fiscal_score":41.7,"env_rating":"No Designation","env_score":16.7,"src":"fsms-school-2019"},{"year":2020,"stress":"Susceptible Fiscal Stress","fiscal_score":33.3,"env_rating":"No Designation","env_score":21.7,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":21.7,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":26.7,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":26.7,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"Susceptible Environmental Stress","env_score":41.7,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.1461,"fb":6347586,"exp":45532540,"xfer":2100000,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.1983,"fb":9363778,"exp":47211887,"xfer":null,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.2882,"fb":14580874,"exp":50597539,"xfer":null,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":43636917,"spend_pct":-0.53,"levy":17106788,"levy_pct":6.8,"limit":16945092,"levy_wo_excl":16945092,"vs_limit":0,"enr":1792,"fb_unres":2000000,"fb_unres_pct":4.58,"fb_restricted":500000,"spend_per_pupil":24351,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":47000525,"spend_pct":7.71,"levy":16911647,"levy_pct":-1.04,"limit":16828035,"levy_wo_excl":16828035,"vs_limit":0,"enr":1975,"fb_unres":2225000,"fb_unres_pct":4.73,"fb_restricted":150000,"spend_per_pupil":23798,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":52340637,"spend_pct":11.36,"levy":17927268,"levy_pct":1,"limit":17952424,"levy_wo_excl":17843342,"vs_limit":109082,"enr":1985,"fb_unres":5000000,"fb_unres_pct":9.55,"fb_restricted":100000,"spend_per_pupil":26368,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":53439681,"spend_pct":2.1,"levy":18106541,"levy_pct":1,"limit":18273097,"levy_wo_excl":18018043,"vs_limit":255054,"enr":2079,"fb_unres":2617953,"fb_unres_pct":4.9,"fb_restricted":185000,"spend_per_pupil":25705,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":54865497,"spend_pct":2.67,"levy":18468672,"levy_pct":2,"limit":18686760,"levy_wo_excl":18384195,"vs_limit":302565,"enr":1986,"fb_unres":7000000,"fb_unres_pct":12.76,"fb_restricted":150000,"spend_per_pupil":27626,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":57062442,"spend_pct":4,"levy":18468672,"levy_pct":0,"limit":18390108,"levy_wo_excl":18385417,"vs_limit":4691,"enr":1950,"fb_unres":8000000,"fb_unres_pct":14.02,"fb_restricted":325000,"spend_per_pupil":29263,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":441,"no":99,"pct_yes":81.7,"sixty":false,"props":[{"result":"P","yes":449,"no":87,"purpose":"Capital project"}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":427,"no":143,"pct_yes":74.9,"sixty":false,"props":[],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":302,"no":66,"pct_yes":82.1,"sixty":false,"props":[],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":398,"no":135,"pct_yes":74.7,"sixty":false,"props":[{"result":"P","yes":416,"no":99,"purpose":"Capital Reserve Fund"}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":263,"no":56,"pct_yes":82.4,"sixty":false,"props":[{"result":"P","yes":262,"no":56,"purpose":"Capital Reserve Fund"}],"src":"vote-2026-27"}],"audits":[{"title":"Cohoes City School District – Medicaid Reimbursements (2022M-107)","issued":"December 2, 2022","types":"School District","topics":"","url":"https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107"},{"title":"Cohoes City School District – Budgeting (2016M-111)","issued":"July 29, 2016","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111"}],"transcript_mentions":null,"budget_docs":{"count":1,"docs":[{"date":"2026-08-26","type":"minutes","title":"Meeting Minutes","body":"Meetings, Minutes & Agendas","url":"https://www.cohoes.org/wp-content/uploads/2026/09/BOE-Minutes-8.26.26.docx-1.pdf","tags":["fund balance","budget"],"why":"text","pages":[1,3,12],"terms":["fund balance","capital reserve","budget transfer"]}],"page":"https://meeting-docs.canalandcountry.workers.dev/oml/entity/albany-county/cohoes-csd"},"metrics":{"denom":2079,"denom_kind":"pupil","afr_year":2025,"op_exp":56240410,"op_rev":62767167,"op_exp_per":27052,"prop_tax_per":8988,"state_aid_share":59.9,"sales_tax_share":null,"prop_tax_share":29.8,"debt_service_share":3,"debt_end":17705700,"debt_per":8516,"exp_growth_5y":26.3,"rev_growth_5y":34.6,"gf_result":6299900,"fb_ratio":28.8,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"Susceptible Environmental Stress","ptrc_sy":"2026-27","spend_per_pupil":29263,"levy_latest":18468672,"levy_year":"2026-27","levy_growth":8,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":14.02,"levy_pct":0,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":82.4,"last_vote_sy":"2026-27","audit_count":2,"audits_5y":1,"transcript_hits":0,"budget_docs":1},"peers":{"op_exp_per":{"median":31733,"pctile":20,"n":73},"prop_tax_per":{"median":14117,"pctile":14,"n":73},"debt_per":{"median":15267,"pctile":20,"n":71},"debt_service_share":{"median":6.9,"pctile":12,"n":73},"state_aid_share":{"median":45.9,"pctile":82,"n":73},"fb_ratio":{"median":5.5,"pctile":92,"n":73},"exp_growth_5y":{"median":21.3,"pctile":67,"n":73},"levy_growth":{"median":11.8,"pctile":29,"n":73},"spend_per_pupil":{"median":33727,"pctile":16,"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 14.02% of the budget; Real Property Tax Law §1318 limits it to 4%.","src":["ptrc-2026-27"]},{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $6,670,000 (2022) to $17,705,700 (2025), +165%.","src":["debt-2022","debt-2025"],"calc":true}]}