{"fid":"ulster-county/saugerties-csd","entity_id":"ulster-county/saugerties-csd","name":"Saugerties Csd","kind":"school_district","kind_label":"School district","county":"Ulster","region":"mid-hudson","osc_code":"510674900100","beds":"621601","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"Saugerties Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":67050266,"op_exp":66905290,"gf_rev":63632626,"gf_exp":63255646,"gf_rev_all":63632626,"gf_exp_all":64889221,"prop_tax":39113801,"sales_tax":0,"state_aid":24103532,"federal_aid":1979375,"debt_service":2475675,"exp_by":{"General Government":5661795,"Education":41509230,"Employee Benefits":17258590,"Debt Service":2475675},"rev_by":{"Real Property Taxes and Assessments":34800430,"Other Real Property Tax Items":4313371,"Charges for Services":174886,"Charges to Other Governments":121869,"Use and Sale of Property":774152,"Other Local Revenues":782651,"State Aid":24103532,"Federal Aid":1979375},"debt_end":6850000,"debt_by":{"Bond":6850000,"Other Debt":0},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":67939394,"op_exp":65506462,"gf_rev":64616060,"gf_exp":61615764,"gf_rev_all":64663945,"gf_exp_all":61850060,"prop_tax":40122750,"sales_tax":0,"state_aid":23950151,"federal_aid":2126328,"debt_service":2376775,"exp_by":{"General Government":5252315,"Education":40339959,"Employee Benefits":17537413,"Debt Service":2376775},"rev_by":{"Real Property Taxes and Assessments":35985689,"Other Real Property Tax Items":4137061,"Charges for Services":117451,"Charges to Other Governments":94144,"Use and Sale of Property":449502,"Other Local Revenues":1079068,"State Aid":23950151,"Federal Aid":2126328},"debt_end":4630000,"debt_by":{"Bond":4630000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":67485008,"op_exp":64292581,"gf_rev":64774573,"gf_exp":61086872,"gf_rev_all":65200521,"gf_exp_all":62400115,"prop_tax":40958962,"sales_tax":0,"state_aid":22706211,"federal_aid":2394169,"debt_service":2384475,"exp_by":{"General Government":5550676,"Education":40050524,"Employee Benefits":16306906,"Debt Service":2384475},"rev_by":{"Real Property Taxes and Assessments":37047502,"Other Real Property Tax Items":3911460,"Charges for Services":281564,"Charges to Other Governments":105290,"Use and Sale of Property":53459,"Other Local Revenues":985353,"State Aid":22706211,"Federal Aid":2394169},"debt_end":2345000,"debt_by":{"Bond":2345000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":72939673,"op_exp":71151488,"gf_rev":66886603,"gf_exp":65078169,"gf_rev_all":66886603,"gf_exp_all":65771968,"prop_tax":41857175,"sales_tax":0,"state_aid":24092492,"federal_aid":5000349,"debt_service":2690400,"exp_by":{"General Government":6087736,"Education":44327301,"Employee Benefits":18046051,"Debt Service":2690400},"rev_by":{"Real Property Taxes and Assessments":38087270,"Other Real Property Tax Items":3769905,"Charges for Services":305936,"Charges to Other Governments":155381,"Use and Sale of Property":146807,"Other Local Revenues":1381533,"State Aid":24092492,"Federal Aid":5000349},"debt_end":3211505,"debt_by":{"Bond":0,"Other Debt":3211505},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":75839696,"op_exp":72251595,"gf_rev":68376945,"gf_exp":64744187,"gf_rev_all":68601117,"gf_exp_all":65188223,"prop_tax":42832817,"sales_tax":0,"state_aid":23281782,"federal_aid":5334420,"debt_service":848019,"exp_by":{"General Government":7437649,"Education":45952372,"Employee Benefits":18013555,"Debt Service":848019},"rev_by":{"Real Property Taxes and Assessments":39283471,"Other Real Property Tax Items":3549346,"Charges for Services":279487,"Charges to Other Governments":152602,"Use and Sale of Property":1169621,"Other Local Revenues":2788967,"State Aid":23281782,"Federal Aid":5334420},"debt_end":20078290,"debt_by":{"Bond Anticipation Note":17050963,"Other Debt":3027327},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":78336689,"op_exp":77321169,"gf_rev":73020627,"gf_exp":71803893,"gf_rev_all":73020627,"gf_exp_all":72823620,"prop_tax":44303719,"sales_tax":0,"state_aid":26869532,"federal_aid":3836292,"debt_service":3149292,"exp_by":{"General Government":6710488,"Education":48911302,"Employee Benefits":18550087,"Debt Service":3149292},"rev_by":{"Real Property Taxes and Assessments":41139010,"Other Real Property Tax Items":3164709,"Charges for Services":234086,"Charges to Other Governments":181236,"Use and Sale of Property":1484279,"Other Local Revenues":1427545,"State Aid":26869532,"Federal Aid":3836292},"debt_end":22772047,"debt_by":{"Bond":18205000,"Bond Anticipation Note":1726849,"Other Debt":2840198},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":79524803,"op_exp":79137297,"gf_rev":75388744,"gf_exp":74759555,"gf_rev_all":75652655,"gf_exp_all":75231249,"prop_tax":45870047,"sales_tax":0,"state_aid":28029426,"federal_aid":2619410,"debt_service":3016416,"exp_by":{"General Government":7234889,"Education":49215366,"Employee Benefits":19670626,"Debt Service":3016416},"rev_by":{"Real Property Taxes and Assessments":42917501,"Other Real Property Tax Items":2952546,"Charges for Services":346177,"Charges to Other Governments":206410,"Use and Sale of Property":1336914,"Other Local Revenues":1116419,"State Aid":28029426,"Federal Aid":2619410},"debt_end":22616044,"debt_by":{"Bond":17400000,"Bond Anticipation Note":2565973,"Other Debt":2650071},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":37771856,"proposed":38728466,"limit":38728466,"diff":0,"override":false,"levy_growth_pct":2.53,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":38728466,"proposed":39763318,"limit":39893187,"diff":129869,"override":false,"levy_growth_pct":2.67,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":39763318,"proposed":40631060,"limit":40631060,"diff":0,"override":false,"levy_growth_pct":2.18,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":40631060,"proposed":41522330,"limit":41522330,"diff":0,"override":false,"levy_growth_pct":2.19,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":41522330,"proposed":42503847,"limit":42503847,"diff":0,"override":false,"levy_growth_pct":2.36,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":42503847,"proposed":44185168,"limit":44185168,"diff":0,"override":false,"levy_growth_pct":3.96,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":44185168,"proposed":46354719,"limit":45785658,"diff":-569061,"override":true,"levy_growth_pct":4.91,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":45785658,"proposed":47354312,"limit":47354312,"diff":0,"override":false,"levy_growth_pct":3.43,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":47354312,"proposed":48844683,"limit":48844683,"diff":0,"override":false,"levy_growth_pct":3.15,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":11.7,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":3.3,"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":10,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":10,"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":11.7,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0484,"fb":3152995,"exp":65188223,"xfer":100000,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.0611,"fb":4406543,"exp":72823672,"xfer":652232,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.0227,"fb":1703940,"exp":75231249,"xfer":100000,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":66536965,"spend_pct":0.1,"levy":41522330,"levy_pct":2.19,"limit":40538572,"levy_wo_excl":40538572,"vs_limit":0,"enr":2293,"fb_unres":2661478,"fb_unres_pct":4,"fb_restricted":6626242,"spend_per_pupil":29017,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":66426716,"spend_pct":-0.17,"levy":42503847,"levy_pct":2.36,"limit":41618696,"levy_wo_excl":41618696,"vs_limit":0,"enr":2264,"fb_unres":2657069,"fb_unres_pct":4,"fb_restricted":8481951,"spend_per_pupil":29340,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":71192559,"spend_pct":7.17,"levy":44185168,"levy_pct":3.96,"limit":43182741,"levy_wo_excl":43182741,"vs_limit":0,"enr":2239,"fb_unres":2847702,"fb_unres_pct":4,"fb_restricted":9856760,"spend_per_pupil":31797,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":77182384,"spend_pct":8.41,"levy":45785658,"levy_pct":3.62,"limit":44606710,"levy_wo_excl":44606710,"vs_limit":0,"enr":2325,"fb_unres":3110058,"fb_unres_pct":4.03,"fb_restricted":12042021,"spend_per_pupil":33197,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":79876153,"spend_pct":3.49,"levy":47354312,"levy_pct":3.43,"limit":46088258,"levy_wo_excl":46088258,"vs_limit":0,"enr":2270,"fb_unres":3195046,"fb_unres_pct":4,"fb_restricted":12245346,"spend_per_pupil":35188,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":83758576,"spend_pct":4.86,"levy":48844683,"levy_pct":3.15,"limit":47538243,"levy_wo_excl":47538243,"vs_limit":0,"enr":2124,"fb_unres":3350343,"fb_unres_pct":4,"fb_restricted":8791653,"spend_per_pupil":39434,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":1038,"no":444,"pct_yes":70,"sixty":false,"props":[],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":933,"no":417,"pct_yes":69.1,"sixty":false,"props":[],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"D","yes":934,"no":679,"pct_yes":57.9,"sixty":true,"props":[],"src":"vote-2024-25"},{"sy":"2024-25","round":"revote","result":"P","yes":1639,"no":721,"pct_yes":69.4,"sixty":true,"props":[],"src":"revote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":1229,"no":465,"pct_yes":72.6,"sixty":false,"props":[],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":1074,"no":619,"pct_yes":63.4,"sixty":false,"props":[],"src":"vote-2026-27"}],"audits":[{"title":"Saugerties Central School District – IT Asset Management (S9-22-05)","issued":"March 16, 2023","types":"School District, Statewide Audit","topics":"Information Technology","url":"https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05"},{"title":"Saugerties Central School District – Extra-Classroom Activities (2017M-77)","issued":"July 14, 2017","types":"School District","topics":"","url":"https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77"}],"transcript_mentions":null,"budget_docs":{"count":1,"docs":[{"date":"2026-08-25","type":"minutes","title":"Regular Meeting (minutes)","body":"Board of Education","url":"https://go.boarddocs.com/ny/saugerties/Board.nsf/goto?open&id=DX2JJC4D616C&view=minutes","tags":["levy","budget"],"why":"text","pages":[1],"terms":["tax levy","budget workshop"]}],"page":"https://meeting-docs.canalandcountry.workers.dev/oml/entity/ulster-county/saugerties-csd"},"metrics":{"denom":2325,"denom_kind":"pupil","afr_year":2025,"op_exp":79137297,"op_rev":79524803,"op_exp_per":34038,"prop_tax_per":19729,"state_aid_share":35.2,"sales_tax_share":null,"prop_tax_share":57.7,"debt_service_share":3.8,"debt_end":22616044,"debt_per":9727,"exp_growth_5y":23.1,"rev_growth_5y":17.8,"gf_result":421406,"fb_ratio":2.3,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":11.7,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":39434,"levy_latest":48844683,"levy_year":"2026-27","levy_growth":17.6,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":4,"levy_pct":3.15,"cap_overrides":[2025],"cap_exceeded":[],"votes_defeated":["2024-25"],"last_vote_pct":63.4,"last_vote_sy":"2026-27","audit_count":2,"audits_5y":1,"transcript_hits":0,"budget_docs":1},"peers":{"op_exp_per":{"median":38448,"pctile":21,"n":65},"prop_tax_per":{"median":21300,"pctile":41,"n":65},"debt_per":{"median":13230,"pctile":33,"n":63},"debt_service_share":{"median":4.5,"pctile":30,"n":65},"state_aid_share":{"median":35.2,"pctile":50,"n":65},"fb_ratio":{"median":4.4,"pctile":4,"n":65},"exp_growth_5y":{"median":22.3,"pctile":55,"n":65},"levy_growth":{"median":13.1,"pctile":77,"n":65},"spend_per_pupil":{"median":41521,"pctile":36,"n":65},"fsms_score":{"median":0,"pctile":87,"n":65}},"flags":[{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $3,211,505 (2022) to $22,616,044 (2025), +604%.","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 $569,061, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]},{"id":"budget_defeated","label":"School budget defeated","detail":"NYSED vote results: budget defeated in 2024-25.","src":["vote-2024-25"]}]}