{"fid":"orleans-county/albion-csd","entity_id":"orleans-county/albion-csd","name":"Albion Csd","kind":"school_district","kind_label":"School district","county":"Orleans","region":"rochester","osc_code":"340600500100","beds":"450101","match":"matched","in_asr_manifest":false,"in_batch3":true,"osc_name":"Albion Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":37752095,"op_exp":32203793,"gf_rev":35148741,"gf_exp":29431040,"gf_rev_all":35166588,"gf_exp_all":29916639,"prop_tax":8580627,"sales_tax":0,"state_aid":26682206,"federal_aid":1760275,"debt_service":0,"exp_by":{"General Government":3116579,"Education":21905209,"Culture and Recreation":38410,"Employee Benefits":7143595},"rev_by":{"Real Property Taxes and Assessments":6729982,"Other Real Property Tax Items":1850645,"Charges for Services":54679,"Use and Sale of Property":388228,"Other Local Revenues":286080,"State Aid":26682206,"Federal Aid":1760275},"debt_end":0,"debt_by":{"Bond":0},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":37678462,"op_exp":31779503,"gf_rev":35302188,"gf_exp":29294186,"gf_rev_all":35302188,"gf_exp_all":29773227,"prop_tax":8490503,"sales_tax":439,"state_aid":27002388,"federal_aid":1629733,"debt_service":0,"exp_by":{"General Government":3135981,"Education":21509809,"Culture and Recreation":36225,"Employee Benefits":7097488},"rev_by":{"Real Property Taxes and Assessments":6812761,"Other Real Property Tax Items":1677742,"Sales and Use Tax":439,"Charges for Services":54148,"Use and Sale of Property":276562,"Other Local Revenues":224689,"State Aid":27002388,"Federal Aid":1629733},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":39897149,"op_exp":33345045,"gf_rev":37167076,"gf_exp":30649129,"gf_rev_all":37181719,"gf_exp_all":31182581,"prop_tax":8495946,"sales_tax":151,"state_aid":28338144,"federal_aid":2661261,"debt_service":0,"exp_by":{"General Government":3551359,"Education":22192200,"Culture and Recreation":40554,"Employee Benefits":7560932},"rev_by":{"Real Property Taxes and Assessments":6968860,"Other Real Property Tax Items":1527086,"Sales and Use Tax":151,"Charges for Services":28700,"Use and Sale of Property":72430,"Other Local Revenues":300517,"State Aid":28338144,"Federal Aid":2661261},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":43193504,"op_exp":36142780,"gf_rev":37296578,"gf_exp":30306637,"gf_rev_all":37296578,"gf_exp_all":57672086,"prop_tax":8497787,"sales_tax":381,"state_aid":29384004,"federal_aid":4998758,"debt_service":0,"exp_by":{"General Government":4222346,"Education":23963442,"Culture and Recreation":70432,"Employee Benefits":7886560},"rev_by":{"Real Property Taxes and Assessments":7061929,"Other Real Property Tax Items":1435858,"Sales and Use Tax":381,"Charges for Services":23472,"Use and Sale of Property":98917,"Other Local Revenues":190185,"State Aid":29384004,"Federal Aid":4998758},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":44765334,"op_exp":37230831,"gf_rev":39385084,"gf_exp":31724199,"gf_rev_all":39385084,"gf_exp_all":32354984,"prop_tax":8488054,"sales_tax":0,"state_aid":30707694,"federal_aid":4288678,"debt_service":10852,"exp_by":{"General Government":3671727,"Education":25559092,"Culture and Recreation":88054,"Employee Benefits":7901106,"Debt Service":10852},"rev_by":{"Real Property Taxes and Assessments":7181949,"Other Real Property Tax Items":1306105,"Charges for Services":45327,"Use and Sale of Property":993663,"Other Local Revenues":241918,"State Aid":30707694,"Federal Aid":4288678},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":51300291,"op_exp":37815621,"gf_rev":45178653,"gf_exp":31702740,"gf_rev_all":45178653,"gf_exp_all":32420184,"prop_tax":8488787,"sales_tax":0,"state_aid":34790936,"federal_aid":5085703,"debt_service":3617,"exp_by":{"General Government":3532045,"Education":26217272,"Culture and Recreation":66899,"Employee Benefits":7995788,"Debt Service":3617},"rev_by":{"Real Property Taxes and Assessments":7250756,"Other Real Property Tax Items":1238031,"Charges for Services":25192,"Use and Sale of Property":2548344,"Other Local Revenues":361329,"State Aid":34790936,"Federal Aid":5085703},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":50031553,"op_exp":38748270,"gf_rev":46091215,"gf_exp":34945605,"gf_rev_all":46105017,"gf_exp_all":35773445,"prop_tax":8484394,"sales_tax":0,"state_aid":36261467,"federal_aid":2776388,"debt_service":0,"exp_by":{"General Government":3654176,"Education":26638235,"Culture and Recreation":102414,"Employee Benefits":8353445},"rev_by":{"Real Property Taxes and Assessments":7395804,"Other Real Property Tax Items":1088590,"Charges for Services":10829,"Use and Sale of Property":2174628,"Other Local Revenues":323847,"State Aid":36261467,"Federal Aid":2776388},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":8474939,"proposed":8449094,"limit":8826429,"diff":377335,"override":false,"levy_growth_pct":-0.3,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":8449039,"proposed":8449039,"limit":8875259,"diff":426220,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":8449039,"proposed":8449039,"limit":8741528,"diff":292489,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":8449039,"proposed":8449039,"limit":8710526,"diff":261487,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":8449039,"proposed":8449039,"limit":8776943,"diff":327904,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":8449039,"proposed":8449039,"limit":8781002,"diff":331963,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":8449039,"proposed":8449039,"limit":8772475,"diff":323436,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":8449039,"proposed":8449039,"limit":8767624,"diff":318585,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":8449039,"proposed":8449039,"limit":8808945,"diff":359906,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":13.3,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":13.3,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":13.3,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":8.3,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":13.3,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":18.3,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.7287,"fb":23218338,"exp":32354984,"xfer":493699,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.5896,"fb":18731729,"exp":32420184,"xfer":650000,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.2734,"fb":9575197,"exp":35773445,"xfer":750000,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":37801299,"spend_pct":2.61,"levy":8449039,"levy_pct":0,"limit":8710526,"levy_wo_excl":8449039,"vs_limit":261487,"enr":1707,"fb_unres":9949559,"fb_unres_pct":26.32,"fb_restricted":25937733,"spend_per_pupil":22145,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":38298690,"spend_pct":1.32,"levy":8449039,"levy_pct":0,"limit":8776943,"levy_wo_excl":8449039,"vs_limit":327904,"enr":1767,"fb_unres":13089832,"fb_unres_pct":34.18,"fb_restricted":4137566,"spend_per_pupil":21674,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":41814847,"spend_pct":9.18,"levy":8449039,"levy_pct":0,"limit":8781003,"levy_wo_excl":8449039,"vs_limit":331964,"enr":1798,"fb_unres":10345943,"fb_unres_pct":24.74,"fb_restricted":8416663,"spend_per_pupil":23256,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":42320666,"spend_pct":1.21,"levy":8449039,"levy_pct":0,"limit":8772476,"levy_wo_excl":8449039,"vs_limit":323437,"enr":1697,"fb_unres":5168973,"fb_unres_pct":12.21,"fb_restricted":18196472,"spend_per_pupil":24939,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":44750485,"spend_pct":5.74,"levy":8449039,"levy_pct":0,"limit":8767624,"levy_wo_excl":8449039,"vs_limit":318585,"enr":1816,"fb_unres":9254896,"fb_unres_pct":20.68,"fb_restricted":37746524,"spend_per_pupil":24642,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":45615036,"spend_pct":1.93,"levy":8449039,"levy_pct":0,"limit":8808945,"levy_wo_excl":8449039,"vs_limit":359906,"enr":1768,"fb_unres":11754896,"fb_unres_pct":25.77,"fb_restricted":42497453,"spend_per_pupil":25800,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":406,"no":98,"pct_yes":80.6,"sixty":false,"props":[{"result":"P","yes":427,"no":72,"purpose":"Bus Purchase"},{"result":"P","yes":380,"no":124,"purpose":"Hoag Library"},{"result":"P","yes":394,"no":106,"purpose":"Establish/Utilize New Capital Improvement Reserve Fund"}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":244,"no":66,"pct_yes":78.7,"sixty":false,"props":[{"result":"P","yes":259,"no":48,"purpose":"Purchase of Buses"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":332,"no":73,"pct_yes":82,"sixty":false,"props":[{"result":"P","yes":352,"no":52,"purpose":"Bus Purchase"},{"result":"P","yes":330,"no":69,"purpose":"Establish Capital Improvement Reserve Fund"},{"result":"P","yes":317,"no":87,"purpose":"Hoag Library"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":231,"no":48,"pct_yes":82.8,"sixty":false,"props":[{"result":"P","yes":243,"no":45,"purpose":"Bus Reserve"}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":264,"no":71,"pct_yes":78.8,"sixty":false,"props":[{"result":"P","yes":268,"no":70,"purpose":"School Bus Purchase"}],"src":"vote-2026-27"}],"audits":[{"title":"Albion Central School District – Financial Management (2021M-200)","issued":"March 11, 2022","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200"},{"title":"Albion Central School District – Budgeting (2016M-80)","issued":"June 24, 2016","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":1697,"denom_kind":"pupil","afr_year":2025,"op_exp":38748270,"op_rev":50031553,"op_exp_per":22833,"prop_tax_per":5000,"state_aid_share":72.5,"sales_tax_share":null,"prop_tax_share":17,"debt_service_share":0,"debt_end":null,"debt_per":null,"exp_growth_5y":16.2,"rev_growth_5y":25.4,"gf_result":10331572,"fb_ratio":27.3,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":25800,"levy_latest":8449039,"levy_year":"2026-27","levy_growth":0,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":25.77,"levy_pct":0,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":78.8,"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":1,"n":60},"prop_tax_per":{"median":11484.5,"pctile":1,"n":60},"debt_service_share":{"median":7.1,"pctile":2,"n":61},"state_aid_share":{"median":52.6,"pctile":98,"n":61},"fb_ratio":{"median":4.4,"pctile":99,"n":60},"exp_growth_5y":{"median":22.7,"pctile":26,"n":61},"levy_growth":{"median":12.6,"pctile":1,"n":60},"spend_per_pupil":{"median":33965.5,"pctile":1,"n":60},"fsms_score":{"median":3.3,"pctile":21,"n":60}},"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 25.77% of the budget; Real Property Tax Law §1318 limits it to 4%.","src":["ptrc-2026-27"]}]}