{"fid":"dutchess-county/spackenkill-ufsd","entity_id":"dutchess-county/spackenkill-ufsd","name":"Spackenkill Ufsd","kind":"school_district","kind_label":"School district","county":"Dutchess","region":"mid-hudson","osc_code":"130968600200","beds":"131602","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"Spackenkill Union Free School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":47385735,"op_exp":45903480,"gf_rev":45487283,"gf_exp":44609666,"gf_rev_all":45487283,"gf_exp_all":47032039,"prop_tax":34026201,"sales_tax":0,"state_aid":9893184,"federal_aid":746948,"debt_service":2042774,"exp_by":{"General Government":5552599,"Education":27108454,"Employee Benefits":11199653,"Debt Service":2042774},"rev_by":{"Real Property Taxes and Assessments":27418035,"Other Real Property Tax Items":6608166,"Charges for Services":262241,"Charges to Other Governments":187706,"Use and Sale of Property":1726878,"Other Local Revenues":542577,"State Aid":9893184,"Federal Aid":746948},"debt_end":26089063,"debt_by":{"Bond":13809813,"Bond Anticipation Note":10000000,"Installment Purchase Contract":2279250},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":47475931,"op_exp":46118787,"gf_rev":46255060,"gf_exp":44781796,"gf_rev_all":46255060,"gf_exp_all":44961261,"prop_tax":34774595,"sales_tax":0,"state_aid":10056876,"federal_aid":812717,"debt_service":2311108,"exp_by":{"General Government":4346805,"Education":27948927,"Employee Benefits":11511947,"Debt Service":2311108},"rev_by":{"Real Property Taxes and Assessments":28389610,"Other Real Property Tax Items":6384985,"Charges for Services":346350,"Charges to Other Governments":197190,"Use and Sale of Property":713561,"Other Local Revenues":574642,"State Aid":10056876,"Federal Aid":812717},"debt_end":27849974,"debt_by":{"Bond":25743692,"Bond Anticipation Note":0,"Installment Purchase Contract":2106282},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":48994551,"op_exp":48654564,"gf_rev":47887008,"gf_exp":47461002,"gf_rev_all":48312008,"gf_exp_all":47649481,"prop_tax":35527646,"sales_tax":0,"state_aid":10490082,"federal_aid":992100,"debt_service":3044241,"exp_by":{"General Government":5926479,"Education":27868932,"Employee Benefits":11814912,"Debt Service":3044241},"rev_by":{"Real Property Taxes and Assessments":29250288,"Other Real Property Tax Items":6277358,"Charges for Services":455871,"Charges to Other Governments":161885,"Use and Sale of Property":94190,"Other Local Revenues":1272777,"State Aid":10490082,"Federal Aid":992100},"debt_end":25653614,"debt_by":{"Bond":23711243,"Installment Purchase Contract":1942371},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":50402308,"op_exp":49865303,"gf_rev":48618629,"gf_exp":48318279,"gf_rev_all":48618629,"gf_exp_all":48510570,"prop_tax":35997736,"sales_tax":0,"state_aid":11217521,"federal_aid":1603850,"debt_service":2960163,"exp_by":{"General Government":4738065,"Education":30076157,"Employee Benefits":12090918,"Debt Service":2960163},"rev_by":{"Real Property Taxes and Assessments":29811509,"Other Real Property Tax Items":6186227,"Charges for Services":529187,"Charges to Other Governments":132360,"Use and Sale of Property":545673,"Other Local Revenues":375981,"State Aid":11217521,"Federal Aid":1603850},"debt_end":23579920,"debt_by":{"Bond":21801430,"Installment Purchase Contract":1778490},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":55205971,"op_exp":50557182,"gf_rev":52498354,"gf_exp":48051464,"gf_rev_all":52506090,"gf_exp_all":48242209,"prop_tax":36538754,"sales_tax":0,"state_aid":13584138,"federal_aid":1936256,"debt_service":2965632,"exp_by":{"General Government":4255959,"Education":31643097,"Employee Benefits":11692494,"Debt Service":2965632},"rev_by":{"Real Property Taxes and Assessments":30428577,"Other Real Property Tax Items":6110177,"Charges for Services":464564,"Charges to Other Governments":192455,"Use and Sale of Property":1442495,"Other Local Revenues":1047309,"State Aid":13584138,"Federal Aid":1936256},"debt_end":21387316,"debt_by":{"Bond":19796430,"Installment Purchase Contract":1590886},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":61357355,"op_exp":56303431,"gf_rev":57512257,"gf_exp":52398524,"gf_rev_all":57512257,"gf_exp_all":52669082,"prop_tax":36882326,"sales_tax":0,"state_aid":17301651,"federal_aid":2968858,"debt_service":2756089,"exp_by":{"General Government":5796602,"Education":34526379,"Employee Benefits":13224361,"Debt Service":2756089},"rev_by":{"Real Property Taxes and Assessments":30964690,"Other Real Property Tax Items":5917636,"Charges for Services":571992,"Charges to Other Governments":139231,"Use and Sale of Property":1970562,"Other Local Revenues":1522735,"State Aid":17301651,"Federal Aid":2968858},"debt_end":19309563,"debt_by":{"Bond":17911430,"Installment Purchase Contract":1398133},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":61157652,"op_exp":57978876,"gf_rev":58622721,"gf_exp":55281233,"gf_rev_all":59567821,"gf_exp_all":55473037,"prop_tax":37608847,"sales_tax":0,"state_aid":18775822,"federal_aid":1090094,"debt_service":2766513,"exp_by":{"General Government":5813491,"Education":35741263,"Employee Benefits":13657609,"Debt Service":2766513},"rev_by":{"Real Property Taxes and Assessments":31756913,"Other Real Property Tax Items":5851934,"Charges for Services":677388,"Charges to Other Governments":148353,"Use and Sale of Property":1922008,"Other Local Revenues":935140,"State Aid":18775822,"Federal Aid":1090094},"debt_end":17126520,"debt_by":{"Bond":15926430,"Installment Purchase Contract":1200090},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":28930648,"proposed":29626443,"limit":29638443,"diff":12000,"override":false,"levy_growth_pct":2.41,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":29558586,"proposed":30295587,"limit":30390529,"diff":94942,"override":false,"levy_growth_pct":2.49,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":30295587,"proposed":31300236,"limit":31430236,"diff":130000,"override":false,"levy_growth_pct":3.32,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":30871945,"proposed":31480122,"limit":32035847,"diff":555725,"override":false,"levy_growth_pct":1.97,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":31473250,"proposed":32002692,"limit":32930725,"diff":928033,"override":false,"levy_growth_pct":1.68,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":32002692,"proposed":32533937,"limit":32862318,"diff":328381,"override":false,"levy_growth_pct":1.66,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":32533937,"proposed":33086739,"limit":33346580,"diff":259841,"override":false,"levy_growth_pct":1.7,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":33086739,"proposed":33665757,"limit":33941093,"diff":275336,"override":false,"levy_growth_pct":1.75,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":33665757,"proposed":34254907,"limit":34357519,"diff":102612,"override":false,"levy_growth_pct":1.75,"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":0,"env_rating":"No Designation","env_score":0,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":0,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":10,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":0,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0431,"fb":2076737,"exp":48242209,"xfer":100000,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.041,"fb":2157530,"exp":52669082,"xfer":100000,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.046,"fb":2562641,"exp":55804966,"xfer":100000,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":48946037,"spend_pct":1.83,"levy":31480122,"levy_pct":1.97,"limit":32035847,"levy_wo_excl":30232235,"vs_limit":1803612,"enr":1503,"fb_unres":1957841,"fb_unres_pct":4,"fb_restricted":0,"spend_per_pupil":32566,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":50411139,"spend_pct":2.99,"levy":32002692,"levy_pct":1.66,"limit":32930725,"levy_wo_excl":30115679,"vs_limit":2815046,"enr":1510,"fb_unres":2016446,"fb_unres_pct":4,"fb_restricted":8768063,"spend_per_pupil":33385,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":51918432,"spend_pct":2.99,"levy":32533937,"levy_pct":1.66,"limit":32862318,"levy_wo_excl":30620780,"vs_limit":2241538,"enr":1519,"fb_unres":2076737,"fb_unres_pct":4,"fb_restricted":10872912,"spend_per_pupil":34179,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":53938245,"spend_pct":3.89,"levy":33086739,"levy_pct":1.7,"limit":33346580,"levy_wo_excl":31266425,"vs_limit":2080155,"enr":1525,"fb_unres":2157530,"fb_unres_pct":4,"fb_restricted":16000800,"spend_per_pupil":35369,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":57168788,"spend_pct":5.99,"levy":33665757,"levy_pct":1.75,"limit":33941093,"levy_wo_excl":31845654,"vs_limit":2095439,"enr":1529,"fb_unres":2286752,"fb_unres_pct":4,"fb_restricted":20010000,"spend_per_pupil":37390,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":61142791,"spend_pct":6.95,"levy":34254907,"levy_pct":1.75,"limit":34357519,"levy_wo_excl":32680427,"vs_limit":1677092,"enr":1540,"fb_unres":2445712,"fb_unres_pct":4,"fb_restricted":24245172,"spend_per_pupil":39703,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":905,"no":260,"pct_yes":77.7,"sixty":false,"props":[],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":438,"no":97,"pct_yes":81.9,"sixty":false,"props":[{"result":"P","yes":435,"no":97,"purpose":"Capital Reserve Fund"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":253,"no":60,"pct_yes":80.8,"sixty":false,"props":[{"result":"P","yes":229,"no":84,"purpose":"establish capital reserve fund for the purpose of purchasing buses (fuel or zero-emission)"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":263,"no":52,"pct_yes":83.5,"sixty":false,"props":[{"result":"P","yes":270,"no":45,"purpose":"Bus Purchase from Capital Reserve Fund"}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":272,"no":60,"pct_yes":81.9,"sixty":false,"props":[],"src":"vote-2026-27"}],"audits":[{"title":"Spackenkill Union Free School District – Professional Services (2021M-89)","issued":"October 15, 2021","types":"School District","topics":"Purchasing","url":"https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89"},{"title":"Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)","issued":"October 9, 2015","types":"School District","topics":"Financial Condition, Information Technology, Inventories","url":"https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":1525,"denom_kind":"pupil","afr_year":2025,"op_exp":57978876,"op_rev":61157652,"op_exp_per":38019,"prop_tax_per":24662,"state_aid_share":30.7,"sales_tax_share":null,"prop_tax_share":61.5,"debt_service_share":4.8,"debt_end":17126520,"debt_per":11231,"exp_growth_5y":19.2,"rev_growth_5y":24.8,"gf_result":4094784,"fb_ratio":4.6,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":3.3,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":39703,"levy_latest":34254907,"levy_year":"2026-27","levy_growth":8.8,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":4,"levy_pct":1.75,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":81.9,"last_vote_sy":"2026-27","audit_count":2,"audits_5y":1,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":38448,"pctile":45,"n":65},"prop_tax_per":{"median":21300,"pctile":64,"n":65},"debt_per":{"median":13230,"pctile":40,"n":63},"debt_service_share":{"median":4.5,"pctile":53,"n":65},"state_aid_share":{"median":35.2,"pctile":36,"n":65},"fb_ratio":{"median":4.4,"pctile":58,"n":65},"exp_growth_5y":{"median":22.3,"pctile":36,"n":65},"levy_growth":{"median":13.1,"pctile":27,"n":65},"spend_per_pupil":{"median":41521,"pctile":45,"n":65},"fsms_score":{"median":0,"pctile":64,"n":65}},"flags":[]}