{"fid":"putnam-county/garrison-ufsd","entity_id":"putnam-county/garrison-ufsd","name":"Garrison Ufsd","kind":"school_district","kind_label":"School district","county":"Putnam","region":"mid-hudson","osc_code":"370966000400","beds":"480404","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"Garrison Union Free School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":10802491,"op_exp":10273667,"gf_rev":10588755,"gf_exp":10043700,"gf_rev_all":10768755,"gf_exp_all":10058776,"prop_tax":9105030,"sales_tax":0,"state_aid":979060,"federal_aid":152289,"debt_service":527481,"exp_by":{"General Government":1202895,"Education":6596698,"Employee Benefits":1946593,"Debt Service":527481},"rev_by":{"Real Property Taxes and Assessments":8832415,"Other Real Property Tax Items":272615,"Use and Sale of Property":63844,"Other Local Revenues":502268,"State Aid":979060,"Federal Aid":152289},"debt_end":942939,"debt_by":{"Bond":923458,"Installment Purchase Contract":19481},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":10924316,"op_exp":10265794,"gf_rev":10768039,"gf_exp":10101763,"gf_rev_all":10768039,"gf_exp_all":10999820,"prop_tax":9290675,"sales_tax":0,"state_aid":949432,"federal_aid":125093,"debt_service":516372,"exp_by":{"General Government":1409440,"Education":6381989,"Employee Benefits":1957993,"Debt Service":516372},"rev_by":{"Real Property Taxes and Assessments":9063040,"Other Real Property Tax Items":227635,"Use and Sale of Property":33976,"Other Local Revenues":525140,"State Aid":949432,"Federal Aid":125093},"debt_end":458492,"debt_by":{"Bond":443458,"Installment Purchase Contract":15034},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":10628141,"op_exp":11329031,"gf_rev":10453731,"gf_exp":11189450,"gf_rev_all":10490878,"gf_exp_all":11329609,"prop_tax":9508923,"sales_tax":0,"state_aid":899417,"federal_aid":132627,"debt_service":343680,"exp_by":{"General Government":1540207,"Education":7361482,"Employee Benefits":2083662,"Debt Service":343680},"rev_by":{"Real Property Taxes and Assessments":9291037,"Other Real Property Tax Items":217886,"Use and Sale of Property":8997,"Other Local Revenues":78177,"State Aid":899417,"Federal Aid":132627},"debt_end":4871,"debt_by":{"Bond":0,"Installment Purchase Contract":4871},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":11115233,"op_exp":11165692,"gf_rev":10853307,"gf_exp":10867718,"gf_rev_all":10853307,"gf_exp_all":11561856,"prop_tax":9755510,"sales_tax":0,"state_aid":1053702,"federal_aid":232813,"debt_service":62784,"exp_by":{"General Government":1571473,"Education":7446270,"Employee Benefits":2085165,"Debt Service":62784},"rev_by":{"Real Property Taxes and Assessments":9536801,"Other Real Property Tax Items":218709,"Use and Sale of Property":48515,"Other Local Revenues":24693,"State Aid":1053702,"Federal Aid":232813},"debt_end":8305000,"debt_by":{"Bond":8305000,"Bond Anticipation Note":0,"Installment Purchase Contract":0},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":12553914,"op_exp":11618613,"gf_rev":12151414,"gf_exp":11209133,"gf_rev_all":12151414,"gf_exp_all":11216113,"prop_tax":10396698,"sales_tax":0,"state_aid":1251949,"federal_aid":469243,"debt_service":546503,"exp_by":{"General Government":1563269,"Education":7441285,"Employee Benefits":2067556,"Debt Service":546503},"rev_by":{"Real Property Taxes and Assessments":10192259,"Other Real Property Tax Items":204439,"Charges for Services":33000,"Use and Sale of Property":106311,"Other Local Revenues":296713,"State Aid":1251949,"Federal Aid":469243},"debt_end":8010000,"debt_by":{"Bond":8010000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":13892534,"op_exp":11979648,"gf_rev":13571766,"gf_exp":11651413,"gf_rev_all":13571766,"gf_exp_all":11701780,"prop_tax":10736287,"sales_tax":0,"state_aid":1255065,"federal_aid":237921,"debt_service":707075,"exp_by":{"General Government":1666080,"Education":7464297,"Employee Benefits":2142196,"Debt Service":707075},"rev_by":{"Real Property Taxes and Assessments":10550033,"Other Real Property Tax Items":186254,"Charges for Services":133000,"Use and Sale of Property":383328,"Other Local Revenues":1146933,"State Aid":1255065,"Federal Aid":237921},"debt_end":7555000,"debt_by":{"Bond":7555000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":13988003,"op_exp":12442820,"gf_rev":13650130,"gf_exp":12099521,"gf_rev_all":13650130,"gf_exp_all":12450084,"prop_tax":11213754,"sales_tax":0,"state_aid":1209133,"federal_aid":241882,"debt_service":713425,"exp_by":{"General Government":1844125,"Education":7652291,"Employee Benefits":2232979,"Debt Service":713425},"rev_by":{"Real Property Taxes and Assessments":11036278,"Other Real Property Tax Items":177476,"Charges for Services":105100,"Use and Sale of Property":356662,"Other Local Revenues":861472,"State Aid":1209133,"Federal Aid":241882},"debt_end":7080000,"debt_by":{"Bond":7080000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":8878348,"proposed":9094845,"limit":9094845,"diff":0,"override":false,"levy_growth_pct":2.44,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":9094845,"proposed":9284156,"limit":9293447,"diff":9291,"override":false,"levy_growth_pct":2.08,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":9284156,"proposed":9503650,"limit":9503654,"diff":4,"override":false,"levy_growth_pct":2.36,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":9503653,"proposed":9737463,"limit":9737463,"diff":0,"override":false,"levy_growth_pct":2.46,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":9737463,"proposed":10380000,"limit":9947372,"diff":-432628,"override":true,"levy_growth_pct":6.6,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":10380000,"proposed":10721026,"limit":10721026,"diff":0,"override":false,"levy_growth_pct":3.29,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":10721026,"proposed":11196981,"limit":11197840,"diff":859,"override":false,"levy_growth_pct":4.44,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":11196981,"proposed":11650788,"limit":11835272,"diff":184484,"override":false,"levy_growth_pct":4.05,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":11650788,"proposed":11915206,"limit":11926220,"diff":11014,"override":false,"levy_growth_pct":2.27,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":10,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":15,"env_rating":"Susceptible Environmental Stress","env_score":30,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.1271,"fb":1425485,"exp":11216113,"xfer":null,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.2391,"fb":2787665,"exp":11701780,"xfer":45000,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.2661,"fb":3220907,"exp":12450084,"xfer":346190,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":11692487,"spend_pct":2.83,"levy":9737463,"levy_pct":2.46,"limit":9129131,"levy_wo_excl":9129131,"vs_limit":0,"enr":213,"fb_unres":467699,"fb_unres_pct":4,"fb_restricted":2005397,"spend_per_pupil":54894,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":12364242,"spend_pct":5.75,"levy":10631209,"levy_pct":9.18,"limit":9360381,"levy_wo_excl":10044218,"vs_limit":-683837,"enr":215,"fb_unres":390000,"fb_unres_pct":3.15,"fb_restricted":1771344,"spend_per_pupil":57508,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":12564788,"spend_pct":3.79,"levy":10721026,"levy_pct":3.29,"limit":10014279,"levy_wo_excl":10014279,"vs_limit":0,"enr":207,"fb_unres":250363,"fb_unres_pct":1.99,"fb_restricted":1668657,"spend_per_pupil":60699,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":13369573,"spend_pct":6.41,"levy":11196981,"levy_pct":4.44,"limit":10302048,"levy_wo_excl":10302048,"vs_limit":0,"enr":201,"fb_unres":805772,"fb_unres_pct":6.03,"fb_restricted":1787267,"spend_per_pupil":66515,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":14680399,"spend_pct":9.8,"levy":11650788,"levy_pct":4.05,"limit":10561767,"levy_wo_excl":10368767,"vs_limit":193000,"enr":187,"fb_unres":1701783,"fb_unres_pct":11.59,"fb_restricted":1715929,"spend_per_pupil":78505,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":15550328,"spend_pct":5.93,"levy":11915206,"levy_pct":2.27,"limit":10633185,"levy_wo_excl":10633185,"vs_limit":0,"enr":190,"fb_unres":1431801,"fb_unres_pct":9.21,"fb_restricted":1897055,"spend_per_pupil":81844,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"D","yes":314,"no":314,"pct_yes":50,"sixty":true,"props":[{"result":"P","yes":511,"no":112,"purpose":"Authorization to Enter into Term of Instruction Contract"}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":281,"no":94,"pct_yes":74.9,"sixty":false,"props":[{"result":"P","yes":334,"no":41,"purpose":"Authorization for Use of Capital Reserve Funds"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":190,"no":55,"pct_yes":77.6,"sixty":false,"props":[{"result":"P","yes":235,"no":9,"purpose":"contract with the Haldane school district"},{"result":"P","yes":222,"no":23,"purpose":"contract with the Highland Falls/Fort Montgomery district"},{"result":"P","yes":215,"no":26,"purpose":"authorizing continuous voter registration"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":210,"no":64,"pct_yes":76.6,"sixty":false,"props":[{"result":"P","yes":232,"no":41,"purpose":"Contract with Putnam Valley for grade 9-12 & Transportation"}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":221,"no":56,"pct_yes":79.8,"sixty":false,"props":[{"result":"P","yes":253,"no":26,"purpose":"Instruction contract with Highland Falls-Montgomery"},{"result":"P","yes":262,"no":17,"purpose":"Instruction contract with Haldane CSD"}],"src":"vote-2026-27"}],"audits":[{"title":"Garrison Union Free School District – Information Technology (2023M-127)","issued":"January 19, 2024","types":"School District","topics":"Information Technology","url":"https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127"},{"title":"Garrison Union Free School District – Financial Condition (2016M-108)","issued":"July 1, 2016","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108"}],"transcript_mentions":null,"budget_docs":{"count":6,"docs":[{"date":"2026-09-16","type":"minutes","title":"BOE Minutes 9-16-2026.pdf","body":"Main Governing Board","url":"https://go.boarddocs.com/ny/gufs/Board.nsf/pfiles/DYNPXN66C6CB/$file/BOE%20Minutes%209-16-2026.pdf","tags":["fund balance"],"why":"text","pages":[3],"terms":["fund balance"]},{"date":"2026-08-19","type":"agenda","title":"GARRISON BOARD OF EDUCATION REGULAR BUSINESS MEETING/SET TAX LEVY (agenda)","body":"Main Governing Board","url":"https://go.boarddocs.com/ny/gufs/Board.nsf/goto?open&id=DVAN9E5EBB1F&view=agenda","tags":["levy"],"why":"title","pages":[1],"terms":["tax levy"]},{"date":"2026-08-19","type":"packet","title":"Proposed District Safety Plan 2026-2027.pdf","body":"Main Governing Board","url":"https://go.boarddocs.com/ny/gufs/Board.nsf/pfiles/DWQPUF664D87/$file/Proposed%20District%20Safety%20Plan%202026-2027.pdf","tags":["levy"],"why":"title","pages":[],"terms":[]},{"date":"2026-08-19","type":"packet","title":"Superintendent's Report August 19, 2026.pdf","body":"Main Governing Board","url":"https://go.boarddocs.com/ny/gufs/Board.nsf/pfiles/DX4V8T7F8D6D/$file/Superintendent's%20Report%20August%2019,%202026.pdf","tags":["levy"],"why":"title","pages":[],"terms":[]},{"date":"2026-08-19","type":"packet","title":"Garrison UFSD Counseling Plan  2026-2027.docx.pdf","body":"Main Governing Board","url":"https://go.boarddocs.com/ny/gufs/Board.nsf/pfiles/DVXNTW61893A/$file/Garrison%20UFSD%20Counseling%20Plan%20%202026-2027.docx.pdf","tags":["levy"],"why":"title","pages":[],"terms":[]},{"date":"2026-08-19","type":"minutes","title":"BOE Minutes 8-19-2026.pdf","body":"Main Governing Board","url":"https://go.boarddocs.com/ny/gufs/Board.nsf/pfiles/DYGPRE65CC2B/$file/BOE%20Minutes%208-19-2026.pdf","tags":["levy","fund balance"],"why":"text","pages":[4,6],"terms":["fund balance","tax levy","capital reserve"]}],"page":"https://meeting-docs.canalandcountry.workers.dev/oml/entity/putnam-county/garrison-ufsd"},"metrics":{"denom":201,"denom_kind":"pupil","afr_year":2025,"op_exp":12442820,"op_rev":13988003,"op_exp_per":61905,"prop_tax_per":55790,"state_aid_share":8.6,"sales_tax_share":null,"prop_tax_share":80.2,"debt_service_share":5.7,"debt_end":7080000,"debt_per":35224,"exp_growth_5y":9.8,"rev_growth_5y":31.6,"gf_result":1200046,"fb_ratio":26.6,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":81844,"levy_latest":11915206,"levy_year":"2026-27","levy_growth":22.4,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":9.21,"levy_pct":2.27,"cap_overrides":[2023],"cap_exceeded":["2022-23"],"votes_defeated":["2022-23"],"last_vote_pct":79.8,"last_vote_sy":"2026-27","audit_count":2,"audits_5y":1,"transcript_hits":0,"budget_docs":6},"peers":{"op_exp_per":{"median":38448,"pctile":96,"n":65},"prop_tax_per":{"median":21300,"pctile":96,"n":65},"debt_per":{"median":13230,"pctile":94,"n":63},"debt_service_share":{"median":4.5,"pctile":68,"n":65},"state_aid_share":{"median":35.2,"pctile":2,"n":65},"fb_ratio":{"median":4.4,"pctile":96,"n":65},"exp_growth_5y":{"median":22.3,"pctile":8,"n":65},"levy_growth":{"median":13.1,"pctile":93,"n":65},"spend_per_pupil":{"median":41521,"pctile":96,"n":65},"fsms_score":{"median":0,"pctile":31,"n":65}},"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 9.21% of the budget; Real Property Tax Law §1318 limits it to 4%.","src":["ptrc-2026-27"]},{"id":"budget_defeated","label":"School budget defeated","detail":"NYSED vote results: budget defeated in 2022-23.","src":["vote-2022-23"]}]}