{"fid":"rensselaer-county/hoosic-valley-csd","entity_id":"rensselaer-county/hoosic-valley-csd","name":"Hoosic Valley CSD","kind":"school_district","kind_label":"School district","county":"Rensselaer","region":"capital-region","osc_code":"380775200100","beds":"491401","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"Hoosic Valley Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":21488325,"op_exp":20932388,"gf_rev":20524905,"gf_exp":19964442,"gf_rev_all":20524905,"gf_exp_all":20078471,"prop_tax":8545169,"sales_tax":0,"state_aid":11543658,"federal_aid":869769,"debt_service":2042816,"exp_by":{"General Government":1983107,"Education":11864958,"Employee Benefits":5041507,"Debt Service":2042816},"rev_by":{"Real Property Taxes and Assessments":7449933,"Other Real Property Tax Items":1095236,"Charges for Services":28813,"Use and Sale of Property":161384,"Other Local Revenues":339532,"State Aid":11543658,"Federal Aid":869769},"debt_end":8945000,"debt_by":{"Bond":8945000,"Bond Anticipation Note":0},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":21381700,"op_exp":21303903,"gf_rev":20539765,"gf_exp":20470122,"gf_rev_all":20539765,"gf_exp_all":20903397,"prop_tax":8456009,"sales_tax":0,"state_aid":11567828,"federal_aid":735589,"debt_service":1814533,"exp_by":{"General Government":2014930,"Education":12171067,"Employee Benefits":5303373,"Debt Service":1814533},"rev_by":{"Real Property Taxes and Assessments":7414788,"Other Real Property Tax Items":1041221,"Charges for Services":25027,"Use and Sale of Property":142255,"Other Local Revenues":454992,"State Aid":11567828,"Federal Aid":735589},"debt_end":7415000,"debt_by":{"Bond":7415000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":21728998,"op_exp":21418819,"gf_rev":21015554,"gf_exp":20689436,"gf_rev_all":21015554,"gf_exp_all":20797478,"prop_tax":8479263,"sales_tax":0,"state_aid":11897523,"federal_aid":691079,"debt_service":1811545,"exp_by":{"General Government":1978794,"Education":12225571,"Employee Benefits":5402909,"Debt Service":1811545},"rev_by":{"Real Property Taxes and Assessments":7482459,"Other Real Property Tax Items":996804,"Charges for Services":11925,"Use and Sale of Property":18314,"Other Local Revenues":630894,"State Aid":11897523,"Federal Aid":691079},"debt_end":5845000,"debt_by":{"Bond":5845000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":23178200,"op_exp":23271583,"gf_rev":21528409,"gf_exp":21761651,"gf_rev_all":21528409,"gf_exp_all":22292465,"prop_tax":8508202,"sales_tax":0,"state_aid":12741032,"federal_aid":1170565,"debt_service":1794550,"exp_by":{"General Government":2187584,"Education":13801849,"Employee Benefits":5487600,"Debt Service":1794550},"rev_by":{"Real Property Taxes and Assessments":7559840,"Other Real Property Tax Items":948362,"Charges for Services":12984,"Use and Sale of Property":33190,"Other Local Revenues":712227,"State Aid":12741032,"Federal Aid":1170565},"debt_end":4260000,"debt_by":{"Bond":4260000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":24493286,"op_exp":24635781,"gf_rev":22321386,"gf_exp":22446473,"gf_rev_all":22321386,"gf_exp_all":23619175,"prop_tax":8762789,"sales_tax":0,"state_aid":13184971,"federal_aid":1682363,"debt_service":1806508,"exp_by":{"General Government":2630853,"Education":14142042,"Employee Benefits":6056378,"Debt Service":1806508},"rev_by":{"Real Property Taxes and Assessments":7876630,"Other Real Property Tax Items":886159,"Charges for Services":20746,"Use and Sale of Property":205103,"Other Local Revenues":637314,"State Aid":13184971,"Federal Aid":1682363},"debt_end":2669595,"debt_by":{"Bond":2650000,"Other Debt":19595},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":24886339,"op_exp":24647472,"gf_rev":23022776,"gf_exp":22813263,"gf_rev_all":23022776,"gf_exp_all":23969566,"prop_tax":8906694,"sales_tax":0,"state_aid":13871392,"federal_aid":1224796,"debt_service":1873172,"exp_by":{"General Government":2744986,"Education":14216066,"Employee Benefits":5813248,"Debt Service":1873172},"rev_by":{"Real Property Taxes and Assessments":8059709,"Other Real Property Tax Items":846985,"Charges for Services":189581,"Use and Sale of Property":441060,"Other Local Revenues":252816,"State Aid":13871392,"Federal Aid":1224796},"debt_end":10063981,"debt_by":{"Bond":990000,"Bond Anticipation Note":7000000,"Installment Purchase Contract":2054386,"Other Debt":19595},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":25057353,"op_exp":24390647,"gf_rev":23223640,"gf_exp":22597280,"gf_rev_all":23223640,"gf_exp_all":23527816,"prop_tax":9115144,"sales_tax":0,"state_aid":12929919,"federal_aid":1288851,"debt_service":692550,"exp_by":{"General Government":3009898,"Education":14766755,"Employee Benefits":5921444,"Debt Service":692550},"rev_by":{"Real Property Taxes and Assessments":8307776,"Other Real Property Tax Items":807368,"Charges for Services":177617,"Use and Sale of Property":563623,"Other Local Revenues":982199,"State Aid":12929919,"Federal Aid":1288851},"debt_end":12565257,"debt_by":{"Bond":840000,"Bond Anticipation Note":9769568,"Installment Purchase Contract":0,"Other Debt":1955689},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":8622342,"proposed":8536118,"limit":9052092,"diff":515974,"override":false,"levy_growth_pct":-1,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":8536118,"proposed":8444242,"limit":9090992,"diff":646750,"override":false,"levy_growth_pct":-1.08,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":8444242,"proposed":8423131,"limit":8738917,"diff":315786,"override":false,"levy_growth_pct":-0.25,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":8444242,"proposed":8486463,"limit":8685906,"diff":199443,"override":false,"levy_growth_pct":0.5,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":8486463,"proposed":8585754,"limit":8832211,"diff":246457,"override":false,"levy_growth_pct":1.17,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":8739360,"proposed":8877445,"limit":8877743,"diff":298,"override":false,"levy_growth_pct":1.58,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":8877445,"proposed":9054994,"limit":8805586,"diff":-249408,"override":true,"levy_growth_pct":2,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":9054994,"proposed":9230292,"limit":9230292,"diff":0,"override":false,"levy_growth_pct":1.94,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":9230292,"proposed":9507164,"limit":9507164,"diff":0,"override":false,"levy_growth_pct":3,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"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":10,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":0,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":10,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0433,"fb":974522,"exp":23619175,"xfer":1135000,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.0417,"fb":951763,"exp":23969566,"xfer":1120148,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.0437,"fb":989464,"exp":23527816,"xfer":896178,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":22581184,"spend_pct":3.49,"levy":8486463,"levy_pct":0.5,"limit":8685906,"levy_wo_excl":8486463,"vs_limit":199443,"enr":911,"fb_unres":903247,"fb_unres_pct":4,"fb_restricted":7226902,"spend_per_pupil":24787,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":23569226,"spend_pct":4.38,"levy":8739360,"levy_pct":2.98,"limit":8832211,"levy_wo_excl":8739360,"vs_limit":92851,"enr":907,"fb_unres":821580,"fb_unres_pct":3.49,"fb_restricted":8130431,"spend_per_pupil":25986,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":24608342,"spend_pct":4.41,"levy":8877445,"levy_pct":1.58,"limit":8877743,"levy_wo_excl":8877445,"vs_limit":298,"enr":865,"fb_unres":988189,"fb_unres_pct":4.02,"fb_restricted":6352886,"spend_per_pupil":28449,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":23794072,"spend_pct":-3.31,"levy":9054994,"levy_pct":2,"limit":8802948,"levy_wo_excl":9052356,"vs_limit":-249408,"enr":891,"fb_unres":951763,"fb_unres_pct":4,"fb_restricted":3891324,"spend_per_pupil":26705,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":24736562,"spend_pct":3.96,"levy":9230291,"levy_pct":1.94,"limit":9230291,"levy_wo_excl":9230291,"vs_limit":0,"enr":819,"fb_unres":989462,"fb_unres_pct":4,"fb_restricted":4460454,"spend_per_pupil":30203,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":25227546,"spend_pct":1.98,"levy":10014866,"levy_pct":8.5,"limit":9507163,"levy_wo_excl":10014866,"vs_limit":-507703,"enr":785,"fb_unres":1009102,"fb_unres_pct":4,"fb_restricted":5310468,"spend_per_pupil":32137,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":256,"no":76,"pct_yes":77.1,"sixty":false,"props":[{"result":"P","yes":277,"no":57,"purpose":null}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":247,"no":58,"pct_yes":81,"sixty":false,"props":[{"result":"P","yes":262,"no":44,"purpose":"Bus Purchase"},{"result":"P","yes":203,"no":101,"purpose":"10 Plesant Ave. Purchase"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":282,"no":90,"pct_yes":75.8,"sixty":true,"props":[{"result":"P","yes":298,"no":76,"purpose":null}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":263,"no":117,"pct_yes":69.2,"sixty":false,"props":[{"result":"P","yes":283,"no":97,"purpose":null},{"result":"P","yes":290,"no":89,"purpose":null}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"D","yes":319,"no":522,"pct_yes":37.9,"sixty":true,"props":[{"result":"P","yes":467,"no":387,"purpose":"Library Budget"},{"result":"P","yes":457,"no":385,"purpose":"Capital Reserve Fund"}],"src":"vote-2026-27"},{"sy":"2026-27","round":"revote","result":"P","yes":367,"no":219,"pct_yes":62.6,"sixty":false,"props":[{"result":"P","yes":360,"no":219,"purpose":"Proposition 2- 2026 Capital Reserve Fund"}],"src":"revote-2026-27"}],"audits":[{"title":"Hoosic Valley Central School District - Financial Management (2018M-238)","issued":"February 15, 2019","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238"},{"title":"Hoosic Valley Central School District – Financial Management (2014M-6)","issued":"June 6, 2014","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6"}],"transcript_mentions":null,"budget_docs":{"count":1,"docs":[{"date":"2026-08-17","type":"minutes","title":"REGULAR BOARD OF EDUCATION MEETING (minutes)","body":"Board of Education","url":"https://go.boarddocs.com/ny/hoosic/Board.nsf/goto?open&id=DVYLTV58292C&view=minutes","tags":["levy","budget"],"why":"text","pages":[1],"terms":["budget transfer","tax levy"]}],"page":"https://meeting-docs.canalandcountry.workers.dev/oml/entity/rensselaer-county/hoosic-valley-csd"},"metrics":{"denom":891,"denom_kind":"pupil","afr_year":2025,"op_exp":24390647,"op_rev":25057353,"op_exp_per":27374,"prop_tax_per":10230,"state_aid_share":51.6,"sales_tax_share":null,"prop_tax_share":36.4,"debt_service_share":2.8,"debt_end":12565257,"debt_per":14102,"exp_growth_5y":13.9,"rev_growth_5y":15.3,"gf_result":-304176,"fb_ratio":4.4,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":32137,"levy_latest":10014866,"levy_year":"2026-27","levy_growth":18,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":4,"levy_pct":8.5,"cap_overrides":[2025],"cap_exceeded":["2024-25","2026-27"],"votes_defeated":["2026-27"],"last_vote_pct":37.9,"last_vote_sy":"2026-27","audit_count":2,"audits_5y":0,"transcript_hits":0,"budget_docs":1},"peers":{"op_exp_per":{"median":31733,"pctile":23,"n":73},"prop_tax_per":{"median":14117,"pctile":24,"n":73},"debt_per":{"median":15267,"pctile":42,"n":71},"debt_service_share":{"median":6.9,"pctile":9,"n":73},"state_aid_share":{"median":45.9,"pctile":67,"n":73},"fb_ratio":{"median":5.5,"pctile":32,"n":73},"exp_growth_5y":{"median":21.3,"pctile":17,"n":73},"levy_growth":{"median":11.8,"pctile":91,"n":73},"spend_per_pupil":{"median":33727,"pctile":39,"n":73},"fsms_score":{"median":0,"pctile":28,"n":73}},"flags":[{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $4,260,000 (2022) to $12,565,257 (2025), +195%.","src":["debt-2022","debt-2025"],"calc":true},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $249,408, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]},{"id":"cap_override","label":"Proposed levy above tax cap","detail":"NYSED Property Tax Report Card: proposed levy (excluding exemptions) exceeded the levy limit in 2024-25 (by $249,408), 2026-27 (by $507,703); passing requires 60% voter approval.","src":["ptrc-2024-25","ptrc-2026-27"]},{"id":"budget_defeated","label":"School budget defeated","detail":"NYSED vote results: budget defeated in 2026-27.","src":["vote-2026-27"]}]}