{"fid":"monroe-county/greece-csd","entity_id":"monroe-county/greece-csd","name":"Greece Central School District","kind":"school_district","kind_label":"School district","county":"Monroe","region":"rochester","osc_code":"260634100100","beds":"260501","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"Greece Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":246960420,"op_exp":240466251,"gf_rev":228467184,"gf_exp":203334726,"gf_rev_all":229287656,"gf_exp_all":239420322,"prop_tax":111707851,"sales_tax":11298182,"state_aid":102807492,"federal_aid":12380045,"debt_service":19386316,"exp_by":{"General Government":22596961,"Education":146107797,"Employee Benefits":52271817,"Debt Service":19386316,"Social Services":94242,"Community Services":9118},"rev_by":{"Real Property Taxes and Assessments":89196229,"Other Real Property Tax Items":22511622,"Sales and Use Tax":11298182,"Charges for Services":517741,"Charges to Other Governments":925670,"Use and Sale of Property":3195598,"Other Local Revenues":4127841,"State Aid":102807492,"Federal Aid":12380045},"debt_end":80839970,"debt_by":{"Bond":67900000,"Bond Anticipation Note":12500000,"Installment Purchase Contract":439970},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":250698960,"op_exp":241275376,"gf_rev":231071450,"gf_exp":203046635,"gf_rev_all":233186239,"gf_exp_all":222130174,"prop_tax":114506870,"sales_tax":10982379,"state_aid":103322528,"federal_aid":11489888,"debt_service":20880300,"exp_by":{"General Government":21412035,"Education":146520609,"Employee Benefits":52357704,"Debt Service":20880300,"Social Services":104728},"rev_by":{"Real Property Taxes and Assessments":92577967,"Other Real Property Tax Items":21928903,"Sales and Use Tax":10982379,"Charges for Services":585171,"Charges to Other Governments":989839,"Use and Sale of Property":5518184,"Other Local Revenues":3304101,"State Aid":103322528,"Federal Aid":11489888},"debt_end":72570000,"debt_by":{"Bond":72570000,"Bond Anticipation Note":0,"Installment Purchase Contract":0},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":254806907,"op_exp":240916400,"gf_rev":234165389,"gf_exp":204334254,"gf_rev_all":235179436,"gf_exp_all":220755332,"prop_tax":117027430,"sales_tax":12147718,"state_aid":99163572,"federal_aid":15178970,"debt_service":21547853,"exp_by":{"General Government":23494785,"Education":141774090,"Culture and Recreation":104240,"Employee Benefits":53895429,"Debt Service":21547853,"Social Services":100003},"rev_by":{"Real Property Taxes and Assessments":98360771,"Other Real Property Tax Items":18666659,"Sales and Use Tax":12147718,"Charges for Services":724235,"Charges to Other Governments":1144695,"Use and Sale of Property":6183503,"Other Local Revenues":3236784,"State Aid":99163572,"Federal Aid":15178970},"debt_end":108020000,"debt_by":{"Bond":88020000,"Bond Anticipation Note":20000000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":290598552,"op_exp":261181209,"gf_rev":258902093,"gf_exp":215725482,"gf_rev_all":259650708,"gf_exp_all":233018206,"prop_tax":118831334,"sales_tax":13620918,"state_aid":112728060,"federal_aid":25117582,"debt_service":18571957,"exp_by":{"General Government":26622372,"Education":158489399,"Culture and Recreation":419411,"Employee Benefits":57078070,"Debt Service":18571957},"rev_by":{"Real Property Taxes and Assessments":100635440,"Other Real Property Tax Items":18195894,"Sales and Use Tax":13620918,"Charges for Services":1165141,"Charges to Other Governments":1099298,"Use and Sale of Property":3609332,"Other Local Revenues":14426887,"State Aid":112728060,"Federal Aid":25117582},"debt_end":107310000,"debt_by":{"Bond":107310000,"Bond Anticipation Note":0},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":309673650,"op_exp":282411439,"gf_rev":278072362,"gf_exp":231702245,"gf_rev_all":279234637,"gf_exp_all":257061451,"prop_tax":121766418,"sales_tax":13665045,"state_aid":136187453,"federal_aid":26066808,"debt_service":19384431,"exp_by":{"General Government":31288773,"Education":170796216,"Culture and Recreation":653731,"Employee Benefits":60288288,"Debt Service":19384431},"rev_by":{"Real Property Taxes and Assessments":104144881,"Other Real Property Tax Items":17621537,"Sales and Use Tax":13665045,"Charges for Services":1852433,"Charges to Other Governments":1185313,"Use and Sale of Property":5975076,"Other Local Revenues":2975104,"State Aid":136187453,"Federal Aid":26066808},"debt_end":95075000,"debt_by":{"Bond":95075000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":343978812,"op_exp":306650229,"gf_rev":308110819,"gf_exp":256162606,"gf_rev_all":309767621,"gf_exp_all":280875142,"prop_tax":124967028,"sales_tax":13492309,"state_aid":160902319,"federal_aid":28071611,"debt_service":18025311,"exp_by":{"General Government":40267798,"Education":185257773,"Culture and Recreation":889608,"Employee Benefits":62209739,"Debt Service":18025311},"rev_by":{"Real Property Taxes and Assessments":107729513,"Other Real Property Tax Items":17237515,"Sales and Use Tax":13492309,"Charges for Services":1932953,"Charges to Other Governments":1293664,"Use and Sale of Property":9689950,"Other Local Revenues":3628978,"State Aid":160902319,"Federal Aid":28071611},"debt_end":95369000,"debt_by":{"Bond":85194000,"Bond Anticipation Note":10175000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":354347226,"op_exp":327534324,"gf_rev":324185453,"gf_exp":285898354,"gf_rev_all":324456919,"gf_exp_all":319909184,"prop_tax":128296009,"sales_tax":14009570,"state_aid":170045114,"federal_aid":21949754,"debt_service":18093204,"exp_by":{"General Government":36229622,"Education":202243740,"Culture and Recreation":993602,"Employee Benefits":69974156,"Debt Service":18093204},"rev_by":{"Real Property Taxes and Assessments":111439382,"Other Real Property Tax Items":16856627,"Sales and Use Tax":14009570,"Charges for Services":2354902,"Charges to Other Governments":1438101,"Use and Sale of Property":11303038,"Other Local Revenues":4950738,"State Aid":170045114,"Federal Aid":21949754},"debt_end":87720000,"debt_by":{"Bond":87720000,"Bond Anticipation Note":0},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":106230059,"proposed":108379250,"limit":108379252,"diff":2,"override":false,"levy_growth_pct":2.02,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":108379250,"proposed":110973280,"limit":111191221,"diff":217941,"override":false,"levy_growth_pct":2.39,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":110973280,"proposed":115810598,"limit":115810599,"diff":1,"override":false,"levy_growth_pct":4.36,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":115810598,"proposed":117380260,"limit":117380261,"diff":1,"override":false,"levy_growth_pct":1.36,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":117380260,"proposed":120121854,"limit":120121855,"diff":1,"override":false,"levy_growth_pct":2.34,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":120121854,"proposed":122366735,"limit":122366736,"diff":1,"override":false,"levy_growth_pct":1.87,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":122366735,"proposed":125481447,"limit":125481448,"diff":1,"override":false,"levy_growth_pct":2.55,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":125481447,"proposed":128072028,"limit":128072029,"diff":1,"override":false,"levy_growth_pct":2.06,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":128072028,"proposed":130990326,"limit":130990327,"diff":1,"override":false,"levy_growth_pct":2.28,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":18.3,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":23.3,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":16.7,"env_rating":"No Designation","env_score":28.3,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":23.3,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":3.3,"env_rating":"Susceptible Environmental Stress","env_score":38.3,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":10,"env_rating":"No Designation","env_score":28.3,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0463,"fb":11627806,"exp":257061451,"xfer":5650000,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.0449,"fb":12305490,"exp":280875142,"xfer":7005987,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.0424,"fb":12736883,"exp":319909183,"xfer":19627978,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":247185100,"spend_pct":2.7,"levy":117380260,"levy_pct":1.36,"limit":114478080,"levy_wo_excl":114478079,"vs_limit":1,"enr":10401,"fb_unres":9887000,"fb_unres_pct":4,"fb_restricted":38063160,"spend_per_pupil":23766,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":265785670,"spend_pct":7.52,"levy":120121854,"levy_pct":2.34,"limit":117204463,"levy_wo_excl":117204462,"vs_limit":1,"enr":10041,"fb_unres":10631425,"fb_unres_pct":4,"fb_restricted":57987408,"spend_per_pupil":26470,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":290752050,"spend_pct":9.39,"levy":122366735,"levy_pct":1.87,"limit":119551178,"levy_wo_excl":119551177,"vs_limit":1,"enr":10280,"fb_unres":11630082,"fb_unres_pct":4,"fb_restricted":95548069,"spend_per_pupil":28283,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":307787417,"spend_pct":5.86,"levy":125481447,"levy_pct":2.55,"limit":122494090,"levy_wo_excl":122494090,"vs_limit":0,"enr":10157,"fb_unres":12311495,"fb_unres_pct":4,"fb_restricted":114723451,"spend_per_pupil":30303,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":318529556,"spend_pct":3.49,"levy":128072028,"levy_pct":2.06,"limit":125093952,"levy_wo_excl":125093951,"vs_limit":1,"enr":10129,"fb_unres":12741180,"fb_unres_pct":4,"fb_restricted":133841247,"spend_per_pupil":31447,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":335430909,"spend_pct":5.31,"levy":130990326,"levy_pct":2.28,"limit":127957865,"levy_wo_excl":127957864,"vs_limit":1,"enr":10039,"fb_unres":13417236,"fb_unres_pct":4,"fb_restricted":150892286,"spend_per_pupil":33413,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":2167,"no":1155,"pct_yes":65.2,"sixty":false,"props":[{"result":"P","yes":2252,"no":1136,"purpose":"Bus Purchase"},{"result":"P","yes":2454,"no":944,"purpose":"Land Purchase"}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":2752,"no":1239,"pct_yes":69,"sixty":false,"props":[{"result":"P","yes":2769,"no":1229,"purpose":"Bus Purchase Proposition"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":1662,"no":1142,"pct_yes":59.3,"sixty":false,"props":[{"result":"P","yes":1817,"no":993,"purpose":"Bus Purchase"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":2254,"no":1125,"pct_yes":66.7,"sixty":false,"props":[{"result":"P","yes":2273,"no":1117,"purpose":"Bus Replacement Puchase Proposition #1"},{"result":"P","yes":2301,"no":1114,"purpose":"Capital Reserve Funds Proposition #2"}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":1540,"no":792,"pct_yes":66,"sixty":false,"props":[{"result":"P","yes":1559,"no":776,"purpose":"Bus Replacement Purchase Proposition"}],"src":"vote-2026-27"}],"audits":[{"title":"Greece Central School District – Procurement of Professional Services (2024M-129)","issued":"January 31, 2025","types":"School District","topics":"Purchasing","url":"https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m"},{"title":"Greece Central School District – Retiree Health Insurance (2016M-54)","issued":"June 3, 2016","types":"School District","topics":"","url":"https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":10157,"denom_kind":"pupil","afr_year":2025,"op_exp":327534324,"op_rev":354347226,"op_exp_per":32247,"prop_tax_per":12631,"state_aid_share":48,"sales_tax_share":null,"prop_tax_share":36.2,"debt_service_share":5.5,"debt_end":87720000,"debt_per":8636,"exp_growth_5y":36,"rev_growth_5y":39.1,"gf_result":4547735,"fb_ratio":4.2,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":10,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":33413,"levy_latest":130990326,"levy_year":"2026-27","levy_growth":11.6,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":4,"levy_pct":2.28,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":66,"last_vote_sy":"2026-27","audit_count":2,"audits_5y":1,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":31591.5,"pctile":59,"n":60},"prop_tax_per":{"median":11484.5,"pctile":56,"n":60},"debt_per":{"median":17733.5,"pctile":16,"n":58},"debt_service_share":{"median":7.1,"pctile":30,"n":61},"state_aid_share":{"median":52.6,"pctile":39,"n":61},"fb_ratio":{"median":4.4,"pctile":17,"n":60},"exp_growth_5y":{"median":22.7,"pctile":93,"n":61},"levy_growth":{"median":12.6,"pctile":44,"n":60},"spend_per_pupil":{"median":33965.5,"pctile":38,"n":60},"fsms_score":{"median":3.3,"pctile":69,"n":60}},"flags":[]}