{"fid":"ontario-county/geneva-csd","entity_id":"ontario-county/geneva-csd","name":"Geneva City School District","kind":"school_district","kind_label":"School district","county":"Ontario","region":"rochester","osc_code":"320515000000","beds":"430700","match":"matched","in_asr_manifest":false,"in_batch3":true,"osc_name":"Geneva City School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":62740737,"op_exp":61565142,"gf_rev":53605059,"gf_exp":52853522,"gf_rev_all":54240825,"gf_exp_all":53675905,"prop_tax":20060497,"sales_tax":0,"state_aid":35202486,"federal_aid":6160030,"debt_service":7847141,"exp_by":{"General Government":5234504,"Education":36083007,"Community Services":38692,"Employee Benefits":12361798,"Debt Service":7847141},"rev_by":{"Real Property Taxes and Assessments":16581730,"Other Real Property Tax Items":3478767,"Charges for Services":18792,"Charges to Other Governments":12542,"Use and Sale of Property":782393,"Other Local Revenues":503997,"State Aid":35202486,"Federal Aid":6160030},"debt_end":57479549,"debt_by":{"Bond":24270000,"Bond Anticipation Note":26295000,"Installment Purchase Contract":914549,"Revenue Anticipation Note":6000000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":63763817,"op_exp":62001627,"gf_rev":55398096,"gf_exp":53690444,"gf_rev_all":55719772,"gf_exp_all":54055435,"prop_tax":20841908,"sales_tax":0,"state_aid":35517956,"federal_aid":6055481,"debt_service":7461688,"exp_by":{"General Government":5250353,"Education":37438783,"Community Services":41826,"Employee Benefits":11808977,"Debt Service":7461688},"rev_by":{"Real Property Taxes and Assessments":17414467,"Other Real Property Tax Items":3427441,"Charges for Services":24627,"Charges to Other Governments":9094,"Use and Sale of Property":533045,"Other Local Revenues":781706,"State Aid":35517956,"Federal Aid":6055481},"debt_end":58476456,"debt_by":{"Bond":20630000,"Bond Anticipation Note":30030000,"Installment Purchase Contract":816456,"Revenue Anticipation Note":7000000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":67134934,"op_exp":67888900,"gf_rev":57870483,"gf_exp":53846157,"gf_rev_all":57908134,"gf_exp_all":54083590,"prop_tax":21524826,"sales_tax":0,"state_aid":36105363,"federal_aid":6631545,"debt_service":13416048,"exp_by":{"General Government":5548257,"Education":36567065,"Employee Benefits":12357530,"Debt Service":13416048},"rev_by":{"Real Property Taxes and Assessments":18336771,"Other Real Property Tax Items":3188055,"Charges for Services":8688,"Charges to Other Governments":10967,"Use and Sale of Property":1869917,"Other Local Revenues":983628,"State Aid":36105363,"Federal Aid":6631545},"debt_end":52669115,"debt_by":{"Bond":21025000,"Bond Anticipation Note":23930000,"Installment Purchase Contract":714115,"Revenue Anticipation Note":7000000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":70698534,"op_exp":64105364,"gf_rev":58236242,"gf_exp":52145467,"gf_rev_all":58285788,"gf_exp_all":57688980,"prop_tax":21428277,"sales_tax":0,"state_aid":37258025,"federal_aid":10570522,"debt_service":7621554,"exp_by":{"General Government":6292145,"Education":37700498,"Employee Benefits":12491167,"Debt Service":7621554},"rev_by":{"Real Property Taxes and Assessments":18420825,"Other Real Property Tax Items":3007452,"Charges for Services":-4022,"Charges to Other Governments":19808,"Use and Sale of Property":582133,"Other Local Revenues":843791,"State Aid":37258025,"Federal Aid":10570522},"debt_end":43367343,"debt_by":{"Bond":16830000,"Bond Anticipation Note":22680000,"Installment Purchase Contract":607343,"Revenue Anticipation Note":3250000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":74566991,"op_exp":64493151,"gf_rev":62256124,"gf_exp":52276027,"gf_rev_all":62774632,"gf_exp_all":52635139,"prop_tax":22326991,"sales_tax":0,"state_aid":39179843,"federal_aid":8373530,"debt_service":8795467,"exp_by":{"General Government":7080201,"Education":36063074,"Community Services":1718,"Employee Benefits":12552691,"Debt Service":8795467},"rev_by":{"Real Property Taxes and Assessments":19611007,"Other Real Property Tax Items":2715984,"Charges for Services":4506,"Charges to Other Governments":22888,"Use and Sale of Property":3810008,"Other Local Revenues":849225,"State Aid":39179843,"Federal Aid":8373530},"debt_end":36546698,"debt_by":{"Bond":33050750,"Bond Anticipation Note":0,"Installment Purchase Contract":495948,"Revenue Anticipation Note":3000000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":76408739,"op_exp":67353881,"gf_rev":65870736,"gf_exp":56633840,"gf_rev_all":66183456,"gf_exp_all":56914676,"prop_tax":23040130,"sales_tax":0,"state_aid":40757314,"federal_aid":9189456,"debt_service":5647191,"exp_by":{"General Government":8494410,"Education":40253696,"Community Services":241,"Employee Benefits":12958343,"Debt Service":5647191},"rev_by":{"Real Property Taxes and Assessments":20368671,"Other Real Property Tax Items":2671459,"Charges for Services":10699,"Charges to Other Governments":36507,"Use and Sale of Property":2381906,"Other Local Revenues":992727,"State Aid":40757314,"Federal Aid":9189456},"debt_end":40399729,"debt_by":{"Bond":30520000,"Bond Anticipation Note":9500000,"Installment Purchase Contract":379729,"Revenue Anticipation Note":0},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":86564936,"op_exp":71571204,"gf_rev":75290880,"gf_exp":60422295,"gf_rev_all":75290880,"gf_exp_all":68581445,"prop_tax":23921563,"sales_tax":0,"state_aid":48863889,"federal_aid":7377611,"debt_service":9052130,"exp_by":{"General Government":8226258,"Education":40544171,"Community Services":2936,"Employee Benefits":13745709,"Debt Service":9052130},"rev_by":{"Real Property Taxes and Assessments":21341534,"Other Real Property Tax Items":2580029,"Charges for Services":19504,"Charges to Other Governments":29829,"Use and Sale of Property":4252092,"Other Local Revenues":2100448,"State Aid":48863889,"Federal Aid":7377611},"debt_end":48482208,"debt_by":{"Bond":48280000,"Bond Anticipation Note":0,"Installment Purchase Contract":202208},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":18878664,"proposed":19543741,"limit":19543741,"diff":0,"override":false,"levy_growth_pct":3.52,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":19467849,"proposed":20091313,"limit":20091313,"diff":0,"override":false,"levy_growth_pct":3.2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":20091313,"proposed":20485626,"limit":20485626,"diff":0,"override":false,"levy_growth_pct":1.96,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":20485626,"proposed":20690482,"limit":20899453,"diff":208971,"override":false,"levy_growth_pct":1,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":20690482,"proposed":21497411,"limit":21709091,"diff":211680,"override":false,"levy_growth_pct":3.9,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":21497411,"proposed":22335810,"limit":22440325,"diff":104515,"override":false,"levy_growth_pct":3.9,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":22335810,"proposed":23206907,"limit":23472201,"diff":265294,"override":false,"levy_growth_pct":3.9,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":23206907,"proposed":23270536,"limit":23270536,"diff":0,"override":false,"levy_growth_pct":0.27,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":23270536,"proposed":23988376,"limit":23988376,"diff":0,"override":false,"levy_growth_pct":3.08,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":6.7,"env_rating":"Moderate Environmental Stress","env_score":46.7,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":13.3,"env_rating":"Susceptible Environmental Stress","env_score":41.7,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"Susceptible Environmental Stress","env_score":41.7,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"Moderate Environmental Stress","env_score":46.7,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":20,"env_rating":"Moderate Environmental Stress","env_score":51.7,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":13.3,"env_rating":"Moderate Environmental Stress","env_score":46.7,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0518,"fb":2721713,"exp":52635139,"xfer":100000,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.0519,"fb":2947011,"exp":56914676,"xfer":100000,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.0501,"fb":3034109,"exp":68581445,"xfer":8000000,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":60127333,"spend_pct":1.84,"levy":20690482,"levy_pct":1,"limit":20899453,"levy_wo_excl":20690482,"vs_limit":208971,"enr":2125,"fb_unres":2405093,"fb_unres_pct":4,"fb_restricted":975000,"spend_per_pupil":28295,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":63933249,"spend_pct":6.33,"levy":21497411,"levy_pct":3.9,"limit":21709091,"levy_wo_excl":21497411,"vs_limit":211680,"enr":2166,"fb_unres":2557330,"fb_unres_pct":4,"fb_restricted":11996102,"spend_per_pupil":29517,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":68042864,"spend_pct":6.43,"levy":22335810,"levy_pct":3.9,"limit":22440326,"levy_wo_excl":22335810,"vs_limit":104516,"enr":2068,"fb_unres":2721715,"fb_unres_pct":4,"fb_restricted":16965789,"spend_per_pupil":32903,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":73675289,"spend_pct":8.28,"levy":23206907,"levy_pct":3.9,"limit":23469708,"levy_wo_excl":23206907,"vs_limit":262801,"enr":2072,"fb_unres":2947012,"fb_unres_pct":4,"fb_restricted":25332938,"spend_per_pupil":35558,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":75895691,"spend_pct":3.01,"levy":23270536,"levy_pct":0.27,"limit":23270536,"levy_wo_excl":23270536,"vs_limit":0,"enr":2035,"fb_unres":3035828,"fb_unres_pct":4,"fb_restricted":20592635,"spend_per_pupil":37295,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":76659668,"spend_pct":1.01,"levy":23988376,"levy_pct":3.08,"limit":23988376,"levy_wo_excl":23988376,"vs_limit":0,"enr":1960,"fb_unres":3066387,"fb_unres_pct":4,"fb_restricted":40363441,"spend_per_pupil":39112,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":858,"no":235,"pct_yes":78.5,"sixty":false,"props":[{"result":"P","yes":916,"no":172,"purpose":"Bus Purchase"}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":607,"no":171,"pct_yes":78,"sixty":false,"props":[{"result":"P","yes":615,"no":152,"purpose":"Bus Acquisition"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":538,"no":250,"pct_yes":68.3,"sixty":false,"props":[{"result":"P","yes":540,"no":242,"purpose":"Bus acquisition to left, also Electric Vehicl and Infrastructure resserve passed 474 yes, 309 no"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":455,"no":113,"pct_yes":80.1,"sixty":false,"props":[{"result":"P","yes":428,"no":137,"purpose":"Transportation Purchase"},{"result":"P","yes":454,"no":108,"purpose":"Capital reserve"}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":477,"no":269,"pct_yes":63.9,"sixty":false,"props":[{"result":"P","yes":483,"no":261,"purpose":"Bus acquisition"},{"result":"P","yes":537,"no":198,"purpose":"Capital reserve Fund"},{"result":"P","yes":500,"no":238,"purpose":"Public Library"}],"src":"vote-2026-27"}],"audits":[{"title":"Geneva City School District - Reserves (2018M-51)","issued":"June 22, 2018","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":2072,"denom_kind":"pupil","afr_year":2025,"op_exp":71571204,"op_rev":86564936,"op_exp_per":34542,"prop_tax_per":11545,"state_aid_share":56.4,"sales_tax_share":null,"prop_tax_share":27.6,"debt_service_share":12.6,"debt_end":48482208,"debt_per":23399,"exp_growth_5y":5.4,"rev_growth_5y":28.9,"gf_result":6709435,"fb_ratio":5,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":13.3,"fsms_env":"Moderate Environmental Stress","ptrc_sy":"2026-27","spend_per_pupil":39112,"levy_latest":23988376,"levy_year":"2026-27","levy_growth":15.9,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":4,"levy_pct":3.08,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":63.9,"last_vote_sy":"2026-27","audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":31591.5,"pctile":66,"n":60},"prop_tax_per":{"median":11484.5,"pctile":51,"n":60},"debt_per":{"median":17733.5,"pctile":77,"n":58},"debt_service_share":{"median":7.1,"pctile":94,"n":61},"state_aid_share":{"median":52.6,"pctile":58,"n":61},"fb_ratio":{"median":4.4,"pctile":96,"n":60},"exp_growth_5y":{"median":22.7,"pctile":11,"n":61},"levy_growth":{"median":12.6,"pctile":83,"n":60},"spend_per_pupil":{"median":33965.5,"pctile":84,"n":60},"fsms_score":{"median":3.3,"pctile":82,"n":60}},"flags":[]}