{"fid":"columbia-county/new-lebanon-csd","entity_id":"columbia-county/new-lebanon-csd","name":"New Lebanon Csd","kind":"school_district","kind_label":"School district","county":"Columbia","region":"mid-hudson","osc_code":"100757700100","beds":"101601","match":"matched","in_asr_manifest":false,"in_batch3":true,"osc_name":"New Lebanon Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":12915579,"op_exp":12019288,"gf_rev":12457087,"gf_exp":11515194,"gf_rev_all":12457087,"gf_exp_all":11774513,"prop_tax":8447802,"sales_tax":0,"state_aid":3489835,"federal_aid":370110,"debt_service":746825,"exp_by":{"General Government":1506001,"Education":6557160,"Employee Benefits":3209302,"Debt Service":746825},"rev_by":{"Real Property Taxes and Assessments":7896629,"Other Real Property Tax Items":551173,"Charges for Services":10880,"Charges to Other Governments":38940,"Use and Sale of Property":97786,"Other Local Revenues":460226,"State Aid":3489835,"Federal Aid":370110},"debt_end":230000,"debt_by":{"Bond":230000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":12386767,"op_exp":11722528,"gf_rev":11852176,"gf_exp":11135341,"gf_rev_all":11852176,"gf_exp_all":11383341,"prop_tax":8617022,"sales_tax":0,"state_aid":3033108,"federal_aid":445075,"debt_service":70702,"exp_by":{"General Government":1541264,"Education":6608898,"Employee Benefits":3501664,"Debt Service":70702},"rev_by":{"Real Property Taxes and Assessments":8108613,"Other Real Property Tax Items":508409,"Charges for Services":2800,"Charges to Other Governments":40989,"Use and Sale of Property":80191,"Other Local Revenues":167582,"State Aid":3033108,"Federal Aid":445075},"debt_end":1279682,"debt_by":{"Bond":190000,"Installment Purchase Contract":1089682},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":12240764,"op_exp":12553693,"gf_rev":11589585,"gf_exp":12079240,"gf_rev_all":11666980,"gf_exp_all":12119631,"prop_tax":8131937,"sales_tax":0,"state_aid":3076110,"federal_aid":487806,"debt_service":718481,"exp_by":{"General Government":1718128,"Education":6657036,"Employee Benefits":3460048,"Debt Service":718481},"rev_by":{"Real Property Taxes and Assessments":7653922,"Other Real Property Tax Items":478015,"Charges for Services":4200,"Charges to Other Governments":42834,"Use and Sale of Property":253907,"Other Local Revenues":243970,"State Aid":3076110,"Federal Aid":487806},"debt_end":6282122,"debt_by":{"Bond":5250000,"Installment Purchase Contract":1032122},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":13578411,"op_exp":13020541,"gf_rev":12590629,"gf_exp":11973552,"gf_rev_all":12590629,"gf_exp_all":12144542,"prop_tax":8669290,"sales_tax":0,"state_aid":3889411,"federal_aid":826726,"debt_service":571810,"exp_by":{"General Government":2106319,"Education":6764703,"Employee Benefits":3577709,"Debt Service":571810},"rev_by":{"Real Property Taxes and Assessments":8206483,"Other Real Property Tax Items":462807,"Charges for Services":11040,"Charges to Other Governments":22339,"Use and Sale of Property":19203,"Other Local Revenues":140402,"State Aid":3889411,"Federal Aid":826726},"debt_end":5830754,"debt_by":{"Bond":4885000,"Installment Purchase Contract":945754},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":13890874,"op_exp":13420930,"gf_rev":12711370,"gf_exp":12226170,"gf_rev_all":12711370,"gf_exp_all":12616534,"prop_tax":8823155,"sales_tax":0,"state_aid":3784000,"federal_aid":920063,"debt_service":570340,"exp_by":{"General Government":1993585,"Education":7268069,"Employee Benefits":3588936,"Debt Service":570340},"rev_by":{"Real Property Taxes and Assessments":8385056,"Other Real Property Tax Items":438099,"Charges for Services":22785,"Charges to Other Governments":16396,"Use and Sale of Property":110967,"Other Local Revenues":213508,"State Aid":3784000,"Federal Aid":920063},"debt_end":5621386,"debt_by":{"Bond":4515000,"Bond Anticipation Note":247000,"Installment Purchase Contract":859386},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":14556401,"op_exp":14701455,"gf_rev":13238431,"gf_exp":13488152,"gf_rev_all":13238431,"gf_exp_all":13595864,"prop_tax":9071172,"sales_tax":0,"state_aid":4050747,"federal_aid":812271,"debt_service":1034883,"exp_by":{"General Government":2040658,"Education":7769931,"Employee Benefits":3855983,"Debt Service":1034883},"rev_by":{"Real Property Taxes and Assessments":8659692,"Other Real Property Tax Items":411480,"Charges for Services":18654,"Charges to Other Governments":19573,"Use and Sale of Property":305702,"Other Local Revenues":278282,"State Aid":4050747,"Federal Aid":812271},"debt_end":6785332,"debt_by":{"Bond":5470000,"Bond Anticipation Note":465372,"Installment Purchase Contract":0,"Other Debt":849960},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":15347668,"op_exp":15169131,"gf_rev":14405538,"gf_exp":14249644,"gf_rev_all":14405538,"gf_exp_all":14257170,"prop_tax":9864756,"sales_tax":0,"state_aid":4063878,"federal_aid":641422,"debt_service":1127015,"exp_by":{"General Government":2029020,"Education":8032421,"Employee Benefits":3980675,"Debt Service":1127015},"rev_by":{"Real Property Taxes and Assessments":9469653,"Other Real Property Tax Items":395103,"Charges for Services":126991,"Use and Sale of Property":191518,"Other Local Revenues":459103,"State Aid":4063878,"Federal Aid":641422},"debt_end":6135497,"debt_by":{"Bond":4815000,"Bond Anticipation Note":534562,"Other Debt":785935},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":8481589,"proposed":8459125,"limit":8674166,"diff":215041,"override":false,"levy_growth_pct":-0.26,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":8422589,"proposed":8422589,"limit":8765128,"diff":342539,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":8422589,"proposed":8499960,"limit":8499960,"diff":0,"override":false,"levy_growth_pct":0.92,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":8110335,"proposed":8492589,"limit":8149729,"diff":-342860,"override":true,"levy_growth_pct":4.71,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":8596955,"proposed":8837359,"limit":8837359,"diff":0,"override":false,"levy_growth_pct":2.8,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":8794685,"proposed":9149196,"limit":9149196,"diff":0,"override":false,"levy_growth_pct":4.03,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":9040936,"proposed":9846483,"limit":9030724,"diff":-815759,"override":true,"levy_growth_pct":8.91,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":9846483,"proposed":10732666,"limit":10347684,"diff":-384982,"override":true,"levy_growth_pct":9,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":10732666,"proposed":11196270,"limit":11196270,"diff":0,"override":false,"levy_growth_pct":4.32,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":8.3,"env_rating":"No Designation","env_score":10,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":0,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":0,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":18.3,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":20,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.051,"fb":626078,"exp":12616534,"xfer":349235,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.025,"fb":337482,"exp":13595864,"xfer":100000,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.0418,"fb":596500,"exp":14257170,"xfer":null,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":12122588,"spend_pct":-5.03,"levy":8596955,"levy_pct":6,"limit":7762548,"levy_wo_excl":8209774,"vs_limit":-447226,"enr":435,"fb_unres":195000,"fb_unres_pct":1.61,"fb_restricted":1470000,"spend_per_pupil":27868,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":12926907,"spend_pct":6.63,"levy":8794685,"levy_pct":2.3,"limit":8426583,"levy_wo_excl":8383909,"vs_limit":42674,"enr":428,"fb_unres":552000,"fb_unres_pct":4.27,"fb_restricted":1470000,"spend_per_pupil":30203,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":13808114,"spend_pct":6.84,"levy":9040936,"levy_pct":2.8,"limit":8626043,"levy_wo_excl":8517783,"vs_limit":108260,"enr":430,"fb_unres":552325,"fb_unres_pct":4,"fb_restricted":1529290,"spend_per_pupil":32112,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":14707074,"spend_pct":6.51,"levy":9927852,"levy_pct":9.81,"limit":8761913,"levy_wo_excl":9659041,"vs_limit":-897128,"enr":435,"fb_unres":389972,"fb_unres_pct":2.65,"fb_restricted":1368906,"spend_per_pupil":33809,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":15967594,"spend_pct":8.57,"levy":11323454,"levy_pct":15,"limit":9843250,"levy_wo_excl":10819020,"vs_limit":-975770,"enr":440,"fb_unres":250000,"fb_unres_pct":1.57,"fb_restricted":155119,"spend_per_pupil":36290,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":16054977,"spend_pct":4.07,"levy":11376626,"levy_pct":6,"limit":10510523,"levy_wo_excl":10690879,"vs_limit":-180356,"enr":440,"fb_unres":600000,"fb_unres_pct":3.74,"fb_restricted":1648778,"spend_per_pupil":36489,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":208,"no":68,"pct_yes":75.4,"sixty":false,"props":[{"result":"P","yes":221,"no":53,"purpose":null}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":208,"no":59,"pct_yes":77.9,"sixty":false,"props":[{"result":"P","yes":216,"no":52,"purpose":null}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":310,"no":133,"pct_yes":70,"sixty":true,"props":[{"result":"P","yes":322,"no":118,"purpose":"Bus Purchase"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"D","yes":343,"no":264,"pct_yes":56.5,"sixty":true,"props":[{"result":"P","yes":396,"no":212,"purpose":null}],"src":"vote-2025-26"},{"sy":"2025-26","round":"revote","result":"P","yes":516,"no":235,"pct_yes":68.7,"sixty":true,"props":[],"src":"revote-2025-26"},{"sy":"2026-27","round":"vote","result":"D","yes":336,"no":235,"pct_yes":58.8,"sixty":true,"props":[{"result":"P","yes":373,"no":197,"purpose":"Bus Purchase"}],"src":"vote-2026-27"},{"sy":"2026-27","round":"revote","result":"P","yes":668,"no":312,"pct_yes":68.2,"sixty":true,"props":[],"src":"revote-2026-27"}],"audits":[{"title":"New Lebanon Central School District – Network User Accounts (2021M-30)","issued":"June 11, 2021","types":"School District","topics":"Information Technology","url":"https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30"},{"title":"New Lebanon Central School District - School District Website (S9-19-37)","issued":"March 23, 2021","types":"School District, Statewide Audit","topics":"","url":"https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37"},{"title":"New Lebanon Central School District – Financial Condition (2015M-222)","issued":"December 11, 2015","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":435,"denom_kind":"pupil","afr_year":2025,"op_exp":15169131,"op_rev":15347668,"op_exp_per":34872,"prop_tax_per":22678,"state_aid_share":26.5,"sales_tax_share":null,"prop_tax_share":64.3,"debt_service_share":7.4,"debt_end":6135497,"debt_per":14105,"exp_growth_5y":20.8,"rev_growth_5y":25.4,"gf_result":148368,"fb_ratio":4.2,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":6.7,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":36489,"levy_latest":11376626,"levy_year":"2026-27","levy_growth":32.3,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":3.74,"levy_pct":6,"cap_overrides":[2022,2025,2026],"cap_exceeded":["2021-22","2024-25","2025-26","2026-27"],"votes_defeated":["2025-26","2026-27"],"last_vote_pct":58.8,"last_vote_sy":"2026-27","audit_count":3,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":38448,"pctile":24,"n":65},"prop_tax_per":{"median":21300,"pctile":55,"n":65},"debt_per":{"median":13230,"pctile":56,"n":63},"debt_service_share":{"median":4.5,"pctile":83,"n":65},"state_aid_share":{"median":35.2,"pctile":21,"n":65},"fb_ratio":{"median":4.4,"pctile":27,"n":65},"exp_growth_5y":{"median":22.3,"pctile":44,"n":65},"levy_growth":{"median":13.1,"pctile":98,"n":65},"spend_per_pupil":{"median":41521,"pctile":18,"n":65},"fsms_score":{"median":0,"pctile":74,"n":65}},"flags":[{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $815,759, override planned), 2026 (by $384,982, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]},{"id":"cap_override","label":"Proposed levy above tax cap","detail":"NYSED Property Tax Report Card: proposed levy (excluding exemptions) exceeded the levy limit in 2024-25 (by $897,128), 2025-26 (by $975,770), 2026-27 (by $180,356); passing requires 60% voter approval.","src":["ptrc-2024-25","ptrc-2025-26","ptrc-2026-27"]},{"id":"budget_defeated","label":"School budget defeated","detail":"NYSED vote results: budget defeated in 2025-26, 2026-27.","src":["vote-2025-26","vote-2026-27"]}]}