{"fid":"wayne-county/wayne-csd","entity_id":"wayne-county/wayne-csd","name":"Wayne Csd","kind":"school_district","kind_label":"School district","county":"Wayne","region":"rochester","osc_code":"540661200100","beds":"650801","match":"matched","in_asr_manifest":false,"in_batch3":true,"osc_name":"Wayne Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":47986513,"op_exp":46529565,"gf_rev":45695092,"gf_exp":44234147,"gf_rev_all":45695092,"gf_exp_all":44928193,"prop_tax":26864795,"sales_tax":868946,"state_aid":17112911,"federal_aid":1427706,"debt_service":2549658,"exp_by":{"General Government":5521427,"Education":26944101,"Community Services":53560,"Employee Benefits":11460819,"Debt Service":2549658},"rev_by":{"Real Property Taxes and Assessments":18602218,"Other Real Property Tax Items":8262577,"Sales and Use Tax":868946,"Charges for Services":479517,"Charges to Other Governments":154748,"Use and Sale of Property":653804,"Other Local Revenues":424086,"State Aid":17112911,"Federal Aid":1427706},"debt_end":11662241,"debt_by":{"Bond":8600000,"Installment Purchase Contract":3062241},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":48384757,"op_exp":45442635,"gf_rev":46158741,"gf_exp":43238263,"gf_rev_all":46160621,"gf_exp_all":43856022,"prop_tax":27842503,"sales_tax":880114,"state_aid":16903728,"federal_aid":1542801,"debt_service":2545011,"exp_by":{"General Government":5007977,"Education":26949778,"Community Services":70978,"Employee Benefits":10868891,"Debt Service":2545011},"rev_by":{"Real Property Taxes and Assessments":19595592,"Other Real Property Tax Items":8246911,"Sales and Use Tax":880114,"Charges for Services":406924,"Charges to Other Governments":64583,"Use and Sale of Property":451249,"Other Local Revenues":292855,"State Aid":16903728,"Federal Aid":1542801},"debt_end":13018416,"debt_by":{"Bond":6810000,"Bond Anticipation Note":3500000,"Installment Purchase Contract":2708416},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":49840139,"op_exp":44395340,"gf_rev":46701765,"gf_exp":42089699,"gf_rev_all":46703282,"gf_exp_all":42717055,"prop_tax":28691247,"sales_tax":886534,"state_aid":16191949,"federal_aid":2889158,"debt_service":1678554,"exp_by":{"General Government":4916842,"Education":26620511,"Community Services":62398,"Employee Benefits":11117035,"Debt Service":1678554},"rev_by":{"Real Property Taxes and Assessments":20887654,"Other Real Property Tax Items":7803593,"Sales and Use Tax":886534,"Charges for Services":425677,"Charges to Other Governments":52950,"Use and Sale of Property":237524,"Other Local Revenues":465100,"State Aid":16191949,"Federal Aid":2889158},"debt_end":19883364,"debt_by":{"Bond":6250000,"Bond Anticipation Note":11290000,"Installment Purchase Contract":2343364},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":53169399,"op_exp":48465554,"gf_rev":48349318,"gf_exp":44267230,"gf_rev_all":48349318,"gf_exp_all":55002521,"prop_tax":29369655,"sales_tax":919699,"state_aid":17358188,"federal_aid":3625587,"debt_service":2842174,"exp_by":{"General Government":5754152,"Education":28124572,"Community Services":60945,"Employee Benefits":11683711,"Debt Service":2842174},"rev_by":{"Real Property Taxes and Assessments":21889449,"Other Real Property Tax Items":7480206,"Sales and Use Tax":919699,"Charges for Services":615749,"Charges to Other Governments":79171,"Use and Sale of Property":839612,"Other Local Revenues":361738,"State Aid":17358188,"Federal Aid":3625587},"debt_end":15462000,"debt_by":{"Bond":13495000,"Bond Anticipation Note":0,"Installment Purchase Contract":1967000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":57703586,"op_exp":51558708,"gf_rev":51024815,"gf_exp":46039289,"gf_rev_all":51053030,"gf_exp_all":47000294,"prop_tax":30021332,"sales_tax":879365,"state_aid":18973968,"federal_aid":4447357,"debt_service":2617137,"exp_by":{"General Government":5869911,"Education":30131374,"Community Services":71923,"Employee Benefits":12868363,"Debt Service":2617137},"rev_by":{"Real Property Taxes and Assessments":23034804,"Other Real Property Tax Items":6986528,"Sales and Use Tax":879365,"Charges for Services":418350,"Charges to Other Governments":62155,"Use and Sale of Property":2480620,"Other Local Revenues":420439,"State Aid":18973968,"Federal Aid":4447357},"debt_end":13685200,"debt_by":{"Bond":12230000,"Installment Purchase Contract":1455200},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":58590537,"op_exp":53964506,"gf_rev":54913664,"gf_exp":50724794,"gf_rev_all":55139428,"gf_exp_all":51893612,"prop_tax":30744274,"sales_tax":919022,"state_aid":21844107,"federal_aid":2048301,"debt_service":2397047,"exp_by":{"General Government":6755167,"Education":31382743,"Community Services":67035,"Employee Benefits":13362514,"Debt Service":2397047},"rev_by":{"Real Property Taxes and Assessments":24080155,"Other Real Property Tax Items":6664119,"Sales and Use Tax":919022,"Charges for Services":397821,"Charges to Other Governments":94172,"Use and Sale of Property":1975885,"Other Local Revenues":566955,"State Aid":21844107,"Federal Aid":2048301},"debt_end":37021650,"debt_by":{"Bond":11215000,"Bond Anticipation Note":24575000,"Installment Purchase Contract":1231650},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":62726082,"op_exp":60584672,"gf_rev":56975797,"gf_exp":54989585,"gf_rev_all":57299459,"gf_exp_all":58113191,"prop_tax":30874776,"sales_tax":907207,"state_aid":24191070,"federal_aid":2395597,"debt_service":5189621,"exp_by":{"General Government":7705896,"Education":33245283,"Community Services":74385,"Employee Benefits":14369487,"Debt Service":5189621},"rev_by":{"Real Property Taxes and Assessments":24713544,"Other Real Property Tax Items":6161232,"Sales and Use Tax":907207,"Charges for Services":426061,"Charges to Other Governments":82888,"Use and Sale of Property":3337087,"Other Local Revenues":511396,"State Aid":24191070,"Federal Aid":2395597},"debt_end":33705450,"debt_by":{"Bond":28455000,"Bond Anticipation Note":4250000,"Installment Purchase Contract":1000450},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":21286215,"proposed":21912589,"limit":21912589,"diff":0,"override":false,"levy_growth_pct":2.94,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":21912589,"proposed":22792209,"limit":22881278,"diff":89069,"override":false,"levy_growth_pct":4.01,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":22792209,"proposed":23924392,"limit":23924392,"diff":0,"override":false,"levy_growth_pct":4.97,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":23924392,"proposed":24857443,"limit":24908986,"diff":51543,"override":false,"levy_growth_pct":3.9,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":24857443,"proposed":25826884,"limit":25935445,"diff":108561,"override":false,"levy_growth_pct":3.9,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":25826883,"proposed":26730824,"limit":27020069,"diff":289245,"override":false,"levy_growth_pct":3.5,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":26730824,"proposed":27532748,"limit":27859279,"diff":326531,"override":false,"levy_growth_pct":3,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":27265440,"proposed":28219730,"limit":28669527,"diff":449797,"override":false,"levy_growth_pct":3.5,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":28219730,"proposed":29136871,"limit":30086520,"diff":949649,"override":false,"levy_growth_pct":3.25,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":5,"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":0,"env_rating":"No Designation","env_score":10,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":13.3,"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":0,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0473,"fb":2179972,"exp":47000294,"xfer":910000,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.0449,"fb":2277166,"exp":51893612,"xfer":1139000,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.0433,"fb":2384214,"exp":58113191,"xfer":3050000,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":48946132,"spend_pct":3.39,"levy":24857443,"levy_pct":3.9,"limit":24543863,"levy_wo_excl":24492320,"vs_limit":51543,"enr":2048,"fb_unres":1957845,"fb_unres_pct":4,"fb_restricted":13052000,"spend_per_pupil":23899,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":51437528,"spend_pct":5.09,"levy":25826884,"levy_pct":3.9,"limit":25684537,"levy_wo_excl":25575976,"vs_limit":108561,"enr":2015,"fb_unres":2057501,"fb_unres_pct":4,"fb_restricted":11300000,"spend_per_pupil":25527,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":54760879,"spend_pct":6.46,"levy":26730824,"levy_pct":3.5,"limit":26827941,"levy_wo_excl":26327399,"vs_limit":500542,"enr":2043,"fb_unres":2190435,"fb_unres_pct":4,"fb_restricted":9850000,"spend_per_pupil":26804,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":57200250,"spend_pct":4.45,"levy":27265440,"levy_pct":2,"limit":27669351,"levy_wo_excl":27075512,"vs_limit":593839,"enr":2047,"fb_unres":2288010,"fb_unres_pct":4,"fb_restricted":15500000,"spend_per_pupil":27943,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":59605455,"spend_pct":4.2,"levy":28219730,"levy_pct":3.5,"limit":28669527,"levy_wo_excl":28219730,"vs_limit":449797,"enr":2065,"fb_unres":2384218,"fb_unres_pct":4,"fb_restricted":15000000,"spend_per_pupil":28865,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":62094875,"spend_pct":4.18,"levy":29136871,"levy_pct":3.25,"limit":30086521,"levy_wo_excl":29136871,"vs_limit":949650,"enr":2015,"fb_unres":2483795,"fb_unres_pct":4,"fb_restricted":18125000,"spend_per_pupil":30816,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":529,"no":299,"pct_yes":63.9,"sixty":false,"props":[{"result":"P","yes":595,"no":232,"purpose":"Bus Purchase"},{"result":"P","yes":569,"no":257,"purpose":"2022 Capital Project Reserve Fund"}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":479,"no":211,"pct_yes":69.4,"sixty":false,"props":[{"result":"P","yes":541,"no":148,"purpose":"Bus Purchase"}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":567,"no":200,"pct_yes":73.9,"sixty":false,"props":[{"result":"P","yes":609,"no":159,"purpose":"Bus Purchase"},{"result":"P","yes":648,"no":104,"purpose":"Library"}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":554,"no":230,"pct_yes":70.7,"sixty":false,"props":[{"result":"P","yes":575,"no":207,"purpose":null}],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":412,"no":345,"pct_yes":54.4,"sixty":false,"props":[{"result":"P","yes":461,"no":296,"purpose":"Bus Purchases"},{"result":"P","yes":461,"no":294,"purpose":"Bus Reserve"}],"src":"vote-2026-27"}],"audits":[{"title":"Wayne Central School District – Property Disposal (2021M-161)","issued":"February 4, 2022","types":"School District","topics":"Cash Management/Revenue","url":"https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161"},{"title":"Wayne Central School District – Transportation Department Operations (2021M-160)","issued":"January 14, 2022","types":"School District","topics":"","url":"https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021m"},{"title":"Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)","issued":"October 10, 2014","types":"School District","topics":"Financial Condition, Purchasing","url":"https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase"},{"title":"Wayne Central School District – Financial Management (2012M-229)","issued":"March 22, 2013","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229"}],"transcript_mentions":null,"budget_docs":{"count":1,"docs":[{"date":"2026-09-17","type":"minutes","title":"Board of Education Meeting Agenda (minutes)","body":"Board of Education","url":"https://go.boarddocs.com/ny/waynecsd/Board.nsf/goto?open&id=DURQ7R67BCEF&view=minutes","tags":["fund balance"],"why":"text","pages":[1],"terms":["capital reserve","fund balance"]}],"page":"https://meeting-docs.canalandcountry.workers.dev/oml/entity/wayne-county/wayne-csd"},"metrics":{"denom":2047,"denom_kind":"pupil","afr_year":2025,"op_exp":60584672,"op_rev":62726082,"op_exp_per":29597,"prop_tax_per":15083,"state_aid_share":38.6,"sales_tax_share":null,"prop_tax_share":49.2,"debt_service_share":8.6,"debt_end":33705450,"debt_per":16466,"exp_growth_5y":36.5,"rev_growth_5y":25.9,"gf_result":-813732,"fb_ratio":4.3,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":6.7,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":30816,"levy_latest":29136871,"levy_year":"2026-27","levy_growth":17.2,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":4,"levy_pct":3.25,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":54.4,"last_vote_sy":"2026-27","audit_count":4,"audits_5y":2,"transcript_hits":0,"budget_docs":1},"peers":{"op_exp_per":{"median":31591.5,"pctile":28,"n":60},"prop_tax_per":{"median":11484.5,"pctile":68,"n":60},"debt_per":{"median":17733.5,"pctile":47,"n":58},"debt_service_share":{"median":7.1,"pctile":70,"n":61},"state_aid_share":{"median":52.6,"pctile":16,"n":61},"fb_ratio":{"median":4.4,"pctile":31,"n":60},"exp_growth_5y":{"median":22.7,"pctile":96,"n":61},"levy_growth":{"median":12.6,"pctile":93,"n":60},"spend_per_pupil":{"median":33965.5,"pctile":18,"n":60},"fsms_score":{"median":3.3,"pctile":61,"n":60}},"flags":[{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $15,462,000 (2022) to $33,705,450 (2025), +118%.","src":["debt-2022","debt-2025"],"calc":true}]}