{"fid":"rensselaer-county/averill-park-csd","entity_id":"rensselaer-county/averill-park-csd","name":"Averill Park CSD","kind":"school_district","kind_label":"School district","county":"Rensselaer","region":"capital-region","osc_code":"380674100100","beds":"491302","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"Averill Park Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":61111881,"op_exp":60565820,"gf_rev":59031021,"gf_exp":58452277,"gf_rev_all":59131021,"gf_exp_all":58508571,"prop_tax":30894669,"sales_tax":0,"state_aid":25273018,"federal_aid":1656367,"debt_service":4319378,"exp_by":{"General Government":5575526,"Education":34856412,"Employee Benefits":15814504,"Debt Service":4319378},"rev_by":{"Real Property Taxes and Assessments":27505178,"Other Real Property Tax Items":3389491,"Charges for Services":953637,"Charges to Other Governments":62463,"Use and Sale of Property":653552,"Other Local Revenues":1618175,"State Aid":25273018,"Federal Aid":1656367},"debt_end":20107467,"debt_by":{"Bond":20107467},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":60450945,"op_exp":59306042,"gf_rev":58647969,"gf_exp":57301180,"gf_rev_all":58647969,"gf_exp_all":57587369,"prop_tax":31679713,"sales_tax":0,"state_aid":25193811,"federal_aid":1362577,"debt_service":3924406,"exp_by":{"General Government":5666099,"Education":34864746,"Employee Benefits":14850791,"Debt Service":3924406},"rev_by":{"Real Property Taxes and Assessments":28548493,"Other Real Property Tax Items":3131220,"Charges for Services":922929,"Charges to Other Governments":38414,"Use and Sale of Property":557712,"Other Local Revenues":695789,"State Aid":25193811,"Federal Aid":1362577},"debt_end":17800921,"debt_by":{"Bond":17800921},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":62107107,"op_exp":61267192,"gf_rev":60164080,"gf_exp":59365051,"gf_rev_all":60199050,"gf_exp_all":59554893,"prop_tax":32509304,"sales_tax":0,"state_aid":25391140,"federal_aid":2018708,"debt_service":3946688,"exp_by":{"General Government":5747735,"Education":35630023,"Employee Benefits":15942746,"Debt Service":3946688},"rev_by":{"Real Property Taxes and Assessments":29539931,"Other Real Property Tax Items":2969373,"Charges for Services":1038984,"Charges to Other Governments":88017,"Use and Sale of Property":316544,"Other Local Revenues":744410,"State Aid":25391140,"Federal Aid":2018708},"debt_end":15272725,"debt_by":{"Bond":15272725},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":65614325,"op_exp":64021029,"gf_rev":60778704,"gf_exp":59649979,"gf_rev_all":60866704,"gf_exp_all":61138971,"prop_tax":32833430,"sales_tax":0,"state_aid":25769396,"federal_aid":4731304,"debt_service":4133918,"exp_by":{"General Government":6124748,"Education":37821055,"Employee Benefits":15941308,"Debt Service":4133918},"rev_by":{"Real Property Taxes and Assessments":29993877,"Other Real Property Tax Items":2839553,"Charges for Services":1189241,"Charges to Other Governments":75756,"Use and Sale of Property":494083,"Other Local Revenues":521115,"State Aid":25769396,"Federal Aid":4731304},"debt_end":19339966,"debt_by":{"Bond":12789966,"Bond Anticipation Note":6550000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":67430329,"op_exp":66393541,"gf_rev":63206060,"gf_exp":61828561,"gf_rev_all":63207189,"gf_exp_all":62012817,"prop_tax":33796645,"sales_tax":0,"state_aid":27272079,"federal_aid":3369638,"debt_service":5007352,"exp_by":{"General Government":6376804,"Education":38455077,"Employee Benefits":16554308,"Debt Service":5007352},"rev_by":{"Real Property Taxes and Assessments":31159529,"Other Real Property Tax Items":2637116,"Charges for Services":1139302,"Charges to Other Governments":68169,"Use and Sale of Property":1190849,"Other Local Revenues":593647,"State Aid":27272079,"Federal Aid":3369638},"debt_end":23192441,"debt_by":{"Bond":10192441,"Bond Anticipation Note":13000000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":69717542,"op_exp":67664174,"gf_rev":64843795,"gf_exp":62921452,"gf_rev_all":64843839,"gf_exp_all":63087750,"prop_tax":34822380,"sales_tax":0,"state_aid":27923995,"federal_aid":3492846,"debt_service":4317183,"exp_by":{"General Government":6855819,"Education":39130250,"Employee Benefits":17360922,"Debt Service":4317183},"rev_by":{"Real Property Taxes and Assessments":32341474,"Other Real Property Tax Items":2480906,"Charges for Services":1353124,"Charges to Other Governments":47730,"Use and Sale of Property":1312114,"Other Local Revenues":765353,"State Aid":27923995,"Federal Aid":3492846},"debt_end":26902267,"debt_by":{"Bond":8802022,"Bond Anticipation Note":18100245},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":69513139,"op_exp":68719296,"gf_rev":65010952,"gf_exp":64345624,"gf_rev_all":65075952,"gf_exp_all":64550070,"prop_tax":36204570,"sales_tax":0,"state_aid":26439421,"federal_aid":3019789,"debt_service":3272566,"exp_by":{"General Government":6752532,"Education":40196954,"Employee Benefits":18497244,"Debt Service":3272566},"rev_by":{"Real Property Taxes and Assessments":33898571,"Other Real Property Tax Items":2305999,"Charges for Services":1375660,"Charges to Other Governments":52417,"Use and Sale of Property":1786955,"Other Local Revenues":634327,"State Aid":26439421,"Federal Aid":3019789},"debt_end":34826019,"debt_by":{"Bond":8199019,"Bond Anticipation Note":26627000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":30043971,"proposed":30865673,"limit":30865673,"diff":0,"override":false,"levy_growth_pct":2.73,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":30865672,"proposed":31664969,"limit":31731453,"diff":66484,"override":false,"levy_growth_pct":2.59,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":31664969,"proposed":32481774,"limit":32481774,"diff":0,"override":false,"levy_growth_pct":2.58,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":32481774,"proposed":33099469,"limit":33099469,"diff":0,"override":false,"levy_growth_pct":1.9,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":32790662,"proposed":33756381,"limit":33756381,"diff":0,"override":false,"levy_growth_pct":2.95,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":33756381,"proposed":34765729,"limit":34765729,"diff":0,"override":false,"levy_growth_pct":2.99,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":34765729,"proposed":36150533,"limit":36150533,"diff":0,"override":false,"levy_growth_pct":3.98,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":36150533,"proposed":37022118,"limit":37022118,"diff":0,"override":false,"levy_growth_pct":2.41,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":37022118,"proposed":38499300,"limit":38746409,"diff":247109,"override":false,"levy_growth_pct":3.99,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":0,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":10,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":20,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0419,"fb":2596619,"exp":62012817,"xfer":93266,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.0421,"fb":2648780,"exp":63087750,"xfer":98196,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.0431,"fb":2780156,"exp":64550070,"xfer":100000,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":61456847,"spend_pct":0.76,"levy":32790622,"levy_pct":0.95,"limit":32481348,"levy_wo_excl":32172501,"vs_limit":308847,"enr":2650,"fb_unres":2458274,"fb_unres_pct":4,"fb_restricted":3393751,"spend_per_pupil":23191,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":63873347,"spend_pct":3.93,"levy":33756381,"levy_pct":2.95,"limit":33056807,"levy_wo_excl":33056807,"vs_limit":0,"enr":2631,"fb_unres":2554934,"fb_unres_pct":4,"fb_restricted":6661150,"spend_per_pupil":24277,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":64915480,"spend_pct":1.63,"levy":34765729,"levy_pct":2.99,"limit":34069144,"levy_wo_excl":34069144,"vs_limit":0,"enr":2579,"fb_unres":2596619,"fb_unres_pct":4,"fb_restricted":6831715,"spend_per_pupil":25171,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":66611865,"spend_pct":2.61,"levy":36150533,"levy_pct":3.98,"limit":35115776,"levy_wo_excl":35115776,"vs_limit":0,"enr":2589,"fb_unres":2664475,"fb_unres_pct":4,"fb_restricted":8647990,"spend_per_pupil":25729,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":69503900,"spend_pct":4.34,"levy":37022118,"levy_pct":2.41,"limit":36162358,"levy_wo_excl":36162358,"vs_limit":0,"enr":2550,"fb_unres":2780156,"fb_unres_pct":4,"fb_restricted":8734562,"spend_per_pupil":27256,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":73273010,"spend_pct":5.42,"levy":38499300,"levy_pct":3.99,"limit":37210363,"levy_wo_excl":36963254,"vs_limit":247109,"enr":2453,"fb_unres":2930920,"fb_unres_pct":4,"fb_restricted":6488320,"spend_per_pupil":29871,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":1880,"no":991,"pct_yes":65.5,"sixty":false,"props":[{"result":"P","yes":1877,"no":976,"purpose":null}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":629,"no":271,"pct_yes":69.9,"sixty":false,"props":[{"result":"P","yes":601,"no":296,"purpose":"Bus"},{"result":"P","yes":624,"no":262,"purpose":"Capital Reserve"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":697,"no":338,"pct_yes":67.3,"sixty":false,"props":[{"result":"P","yes":672,"no":360,"purpose":null}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":947,"no":482,"pct_yes":66.3,"sixty":false,"props":[{"result":"P","yes":939,"no":487,"purpose":null}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":1015,"no":447,"pct_yes":69.4,"sixty":false,"props":[{"result":"P","yes":1007,"no":454,"purpose":"School Bus & Equipment Purchase"},{"result":"P","yes":1114,"no":351,"purpose":"Expand the Capital Projects"}],"src":"vote-2026-27"}],"audits":[{"title":"Averill Park Central School District - Payroll (2018M-255)","issued":"March 15, 2019","types":"School District","topics":"Payroll/Employee Benefits","url":"https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":2589,"denom_kind":"pupil","afr_year":2025,"op_exp":68719296,"op_rev":69513139,"op_exp_per":26543,"prop_tax_per":13984,"state_aid_share":38,"sales_tax_share":null,"prop_tax_share":52.1,"debt_service_share":4.8,"debt_end":34826019,"debt_per":13452,"exp_growth_5y":12.2,"rev_growth_5y":11.9,"gf_result":525882,"fb_ratio":4.3,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":29871,"levy_latest":38499300,"levy_year":"2026-27","levy_growth":17.4,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":4,"levy_pct":3.99,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":69.4,"last_vote_sy":"2026-27","audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":31733,"pctile":13,"n":73},"prop_tax_per":{"median":14117,"pctile":46,"n":73},"debt_per":{"median":15267,"pctile":37,"n":71},"debt_service_share":{"median":6.9,"pctile":25,"n":73},"state_aid_share":{"median":45.9,"pctile":31,"n":73},"fb_ratio":{"median":5.5,"pctile":26,"n":73},"exp_growth_5y":{"median":21.3,"pctile":12,"n":73},"levy_growth":{"median":11.8,"pctile":90,"n":73},"spend_per_pupil":{"median":33727,"pctile":23,"n":73},"fsms_score":{"median":0,"pctile":28,"n":73}},"flags":[{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $19,339,966 (2022) to $34,826,019 (2025), +80%.","src":["debt-2022","debt-2025"],"calc":true}]}