{"fid":"saratoga-county/galway-csd","entity_id":"saratoga-county/galway-csd","name":"Galway CSD","kind":"school_district","kind_label":"School district","county":"Saratoga","region":"capital-region","osc_code":"410731400100","beds":"520701","match":"matched","in_asr_manifest":false,"in_batch3":true,"osc_name":"Galway Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":21190094,"op_exp":20093733,"gf_rev":20095072,"gf_exp":19108331,"gf_rev_all":20095072,"gf_exp_all":19231257,"prop_tax":10691591,"sales_tax":0,"state_aid":8916512,"federal_aid":559561,"debt_service":1791072,"exp_by":{"General Government":2432581,"Education":11845147,"Employee Benefits":4024933,"Debt Service":1791072},"rev_by":{"Real Property Taxes and Assessments":9358778,"Other Real Property Tax Items":1332813,"Charges for Services":79086,"Charges to Other Governments":26917,"Use and Sale of Property":613978,"Other Local Revenues":302449,"State Aid":8916512,"Federal Aid":559561},"debt_end":30270000,"debt_by":{"Bond":4170000,"Bond Anticipation Note":26100000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":24605386,"op_exp":23928083,"gf_rev":20616812,"gf_exp":19480891,"gf_rev_all":20616812,"gf_exp_all":19506433,"prop_tax":10902171,"sales_tax":0,"state_aid":9273384,"federal_aid":559413,"debt_service":5741238,"exp_by":{"General Government":2264838,"Education":11958730,"Employee Benefits":3963277,"Debt Service":5741238},"rev_by":{"Real Property Taxes and Assessments":9667442,"Other Real Property Tax Items":1234729,"Charges for Services":37180,"Use and Sale of Property":3524883,"Other Local Revenues":308355,"State Aid":9273384,"Federal Aid":559413},"debt_end":25453000,"debt_by":{"Bond":25420000,"Bond Anticipation Note":0,"Installment Purchase Contract":33000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":23288955,"op_exp":23341001,"gf_rev":22179331,"gf_exp":20224583,"gf_rev_all":22179331,"gf_exp_all":20432110,"prop_tax":11131268,"sales_tax":0,"state_aid":10585742,"federal_aid":770262,"debt_service":2674496,"exp_by":{"General Government":2448580,"Education":11790276,"Community Services":5553,"Employee Benefits":4095560,"Debt Service":2674496,"":2326536},"rev_by":{"Real Property Taxes and Assessments":9932812,"Other Real Property Tax Items":1198456,"Charges for Services":79262,"Charges to Other Governments":55114,"Use and Sale of Property":464489,"Other Local Revenues":202818,"State Aid":10585742,"Federal Aid":770262},"debt_end":23427000,"debt_by":{"Bond":23405000,"Installment Purchase Contract":22000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":23662922,"op_exp":22661189,"gf_rev":22229956,"gf_exp":21365554,"gf_rev_all":22229956,"gf_exp_all":21537979,"prop_tax":11178915,"sales_tax":0,"state_aid":10636215,"federal_aid":1345280,"debt_service":2511813,"exp_by":{"General Government":2826386,"Education":12858407,"Employee Benefits":4464583,"Debt Service":2511813},"rev_by":{"Real Property Taxes and Assessments":10041948,"Other Real Property Tax Items":1136967,"Charges for Services":58589,"Charges to Other Governments":35869,"Use and Sale of Property":57653,"Other Local Revenues":350401,"State Aid":10636215,"Federal Aid":1345280},"debt_end":21871000,"debt_by":{"Bond":21860000,"Installment Purchase Contract":11000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":24891101,"op_exp":24062484,"gf_rev":23171942,"gf_exp":22327936,"gf_rev_all":23212382,"gf_exp_all":22920981,"prop_tax":11468229,"sales_tax":0,"state_aid":11074111,"federal_aid":1450367,"debt_service":2619919,"exp_by":{"General Government":3290901,"Education":13480844,"Employee Benefits":4670820,"Debt Service":2619919},"rev_by":{"Real Property Taxes and Assessments":10388617,"Other Real Property Tax Items":1079612,"Charges for Services":92302,"Use and Sale of Property":538578,"Other Local Revenues":267514,"State Aid":11074111,"Federal Aid":1450367},"debt_end":23255000,"debt_by":{"Bond":20255000,"Bond Anticipation Note":3000000,"Installment Purchase Contract":0},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":27155599,"op_exp":24557945,"gf_rev":24628882,"gf_exp":22794935,"gf_rev_all":24628882,"gf_exp_all":22921379,"prop_tax":11817850,"sales_tax":0,"state_aid":12070064,"federal_aid":1975433,"debt_service":2531650,"exp_by":{"General Government":3310203,"Education":13898028,"Employee Benefits":4818064,"Debt Service":2531650},"rev_by":{"Real Property Taxes and Assessments":10817760,"Other Real Property Tax Items":1000090,"Charges for Services":134355,"Use and Sale of Property":796000,"Other Local Revenues":361897,"State Aid":12070064,"Federal Aid":1975433},"debt_end":21675000,"debt_by":{"Bond":18675000,"Bond Anticipation Note":3000000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":26726643,"op_exp":26232354,"gf_rev":25257966,"gf_exp":24688931,"gf_rev_all":25300372,"gf_exp_all":25426538,"prop_tax":12082273,"sales_tax":0,"state_aid":12267152,"federal_aid":737156,"debt_service":2834739,"exp_by":{"General Government":3475171,"Education":14387454,"Employee Benefits":5534990,"Debt Service":2834739},"rev_by":{"Real Property Taxes and Assessments":11127109,"Other Real Property Tax Items":955164,"Charges for Services":223218,"Use and Sale of Property":899682,"Other Local Revenues":517162,"State Aid":12267152,"Federal Aid":737156},"debt_end":19785000,"debt_by":{"Bond":19785000,"Bond Anticipation Note":0},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":10350223,"proposed":10621234,"limit":10621234,"diff":0,"override":false,"levy_growth_pct":2.62,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":10621234,"proposed":10832597,"limit":11152367,"diff":319770,"override":false,"levy_growth_pct":1.99,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":10832597,"proposed":11048166,"limit":11288679,"diff":240513,"override":false,"levy_growth_pct":1.99,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":11048166,"proposed":11129922,"limit":11136237,"diff":6315,"override":false,"levy_growth_pct":0.74,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":11129922,"proposed":11400000,"limit":11472494,"diff":72494,"override":false,"levy_growth_pct":2.43,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":11400000,"proposed":11750000,"limit":11810382,"diff":60382,"override":false,"levy_growth_pct":3.07,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":11750000,"proposed":12000000,"limit":12010688,"diff":10688,"override":false,"levy_growth_pct":2.13,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":12000000,"proposed":12500000,"limit":12598427,"diff":98427,"override":false,"levy_growth_pct":4.17,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":12500000,"proposed":12874084,"limit":12874084,"diff":0,"override":false,"levy_growth_pct":2.99,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"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":25,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"Susceptible Environmental Stress","env_score":30,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.1608,"fb":3606121,"exp":22920981,"xfer":489000,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.1508,"fb":3440570,"exp":22921379,"xfer":100000,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.131,"fb":3250414,"exp":25426538,"xfer":606275,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":23452247,"spend_pct":2.19,"levy":11221259,"levy_pct":1.57,"limit":10557702,"levy_wo_excl":10551387,"vs_limit":6315,"enr":816,"fb_unres":2337176,"fb_unres_pct":9.97,"fb_restricted":4694561,"spend_per_pupil":28740,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":24215827,"spend_pct":3.26,"levy":11484000,"levy_pct":2.34,"limit":10837144,"levy_wo_excl":10764650,"vs_limit":72494,"enr":832,"fb_unres":4208303,"fb_unres_pct":17.38,"fb_restricted":5035622,"spend_per_pupil":29106,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":25049449,"spend_pct":3.44,"levy":11837000,"levy_pct":3.07,"limit":11073967,"levy_wo_excl":11013585,"vs_limit":60382,"enr":818,"fb_unres":3815714,"fb_unres_pct":15.23,"fb_restricted":5594939,"spend_per_pupil":30623,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":25735265,"spend_pct":2.74,"levy":12084800,"levy_pct":2.09,"limit":11305767,"levy_wo_excl":11295079,"vs_limit":10688,"enr":829,"fb_unres":2913731,"fb_unres_pct":11.32,"fb_restricted":5984741,"spend_per_pupil":31044,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":27022617,"spend_pct":5,"levy":12587600,"levy_pct":4.16,"limit":11686139,"levy_wo_excl":11587712,"vs_limit":98427,"enr":835,"fb_unres":2476262,"fb_unres_pct":9.16,"fb_restricted":7362997,"spend_per_pupil":32362,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":27688682,"spend_pct":2.46,"levy":12959284,"levy_pct":2.95,"limit":11950556,"levy_wo_excl":11950556,"vs_limit":0,"enr":859,"fb_unres":2500748,"fb_unres_pct":9.03,"fb_restricted":7651285,"spend_per_pupil":32234,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":212,"no":108,"pct_yes":66.3,"sixty":false,"props":[],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":457,"no":257,"pct_yes":64,"sixty":false,"props":[{"result":"P","yes":412,"no":302,"purpose":"Real Property Purchase"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":333,"no":213,"pct_yes":61,"sixty":false,"props":[{"result":"P","yes":329,"no":217,"purpose":"Bus Purchase Capital Reserve"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":366,"no":328,"pct_yes":52.7,"sixty":false,"props":[{"result":"P","yes":351,"no":338,"purpose":"Capital Reserve"}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":383,"no":239,"pct_yes":61.6,"sixty":false,"props":[{"result":"P","yes":425,"no":197,"purpose":"Bus Purchase"},{"result":"D","yes":248,"no":373,"purpose":"Electric Bus Proposition"}],"src":"vote-2026-27"}],"audits":[{"title":"Galway Central School District - Fund Balance Management (2017M-267)","issued":"June 1, 2018","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":829,"denom_kind":"pupil","afr_year":2025,"op_exp":26232354,"op_rev":26726643,"op_exp_per":31643,"prop_tax_per":14575,"state_aid_share":45.9,"sales_tax_share":null,"prop_tax_share":45.2,"debt_service_share":10.8,"debt_end":19785000,"debt_per":23866,"exp_growth_5y":12.4,"rev_growth_5y":14.8,"gf_result":-126166,"fb_ratio":13.1,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"Susceptible Environmental Stress","ptrc_sy":"2026-27","spend_per_pupil":32234,"levy_latest":12959284,"levy_year":"2026-27","levy_growth":15.5,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":9.03,"levy_pct":2.95,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":61.6,"last_vote_sy":"2026-27","audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":31733,"pctile":49,"n":73},"prop_tax_per":{"median":14117,"pctile":51,"n":73},"debt_per":{"median":15267,"pctile":82,"n":71},"debt_service_share":{"median":6.9,"pctile":91,"n":73},"state_aid_share":{"median":45.9,"pctile":50,"n":73},"fb_ratio":{"median":5.5,"pctile":76,"n":73},"exp_growth_5y":{"median":21.3,"pctile":14,"n":73},"levy_growth":{"median":11.8,"pctile":80,"n":73},"spend_per_pupil":{"median":33727,"pctile":42,"n":73},"fsms_score":{"median":0,"pctile":28,"n":73}},"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 9.03% of the budget; Real Property Tax Law §1318 limits it to 4%.","src":["ptrc-2026-27"]}]}