Civic Finance

Budgets, levies, debt, fund balance and fiscal-stress data for local governments and school districts, straight from state filings.

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Green Island UFSD

School district · Albany County · Capital Region · OSC municipal code 010634500100 · NYSED BEDS 010701 · OSC name “Green Island Union Free School District”

Enrollment 270 (NYSED PTRC) · Meeting coverage: documents

Flags

Recurring deficits our calculation

General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2023, 2024, and operating funds overall spent more than they took in in 2023, 2024 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2023 ⓘ · afr-2024 ⓘ

Compared with Capital Region school districts

IndicatorGreen Island UFSDPeer medianPercentilePeersBasis
Operating spending per pupil$34,233$31,73366th73AFR 2025, operating funds (our calc)
Property tax per pupil$16,475$14,11769th73AFR 2025 real property taxes (our calc)
Debt per pupil$7,352$15,26712th71AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending4.8%6.9%25th73AFR 2025 (our calc)
State aid % of operating revenue39.3%45.9%36th73AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)8.1%5.5%62nd73OSC FSMS FY2025
Operating spending growth over 5 AFR years28.3%21.3%73rd73AFR 2021–2025 (our calc)
Levy growth16.8%11.8%87th732021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$50,070$33,72790th73NYSED PTRC 2026-27
FSMS fiscal stress score (higher = more stress)13.3084th73OSC FSMS FY2025

Percentile = share of same-class peers in the region with a lower value. A high or low percentile is context, not a judgment. Sales tax for towns and villages is county distribution revenue.

Five-year picture

Operating funds: revenue vs. spending RevenueSpending
$0k$2.5M$5.0M$7.5M$10.0M2019202020212022202320242025Revenue 2019: $7.4MRevenue 2020: $7.5MRevenue 2021: $7.9MRevenue 2022: $8.2MRevenue 2023: $8.7MRevenue 2024: $9.9MRevenue 2025: $9.8MSpending 2019: $7.5MSpending 2020: $7.7MSpending 2021: $7.2MSpending 2022: $8.3MSpending 2023: $9.0MSpending 2024: $10.0MSpending 2025: $9.2M

Our calculation from OSC AFR account data: all funds except custodial (T*), capital projects (H), fixed-asset (K) and long-term debt (W) groups, excluding interfund transfers and debt proceeds.

General fund surplus / deficit General fund result (incl. transfers)
$-251k$-5k$241k$486k$732k2019202020212022202320242025General fund result (incl. transfers) 2019: $-107kGeneral fund result (incl. transfers) 2020: $-125kGeneral fund result (incl. transfers) 2021: $732kGeneral fund result (incl. transfers) 2022: $-126kGeneral fund result (incl. transfers) 2023: $-251kGeneral fund result (incl. transfers) 2024: $-43kGeneral fund result (incl. transfers) 2025: $527k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

Debt Debt outstandingDebt service
$0k$869k$1.7M$2.6M$3.5M2019202020212022202320242025Debt outstanding 2019: $3.5MDebt outstanding 2020: $2.6MDebt outstanding 2021: $1.8MDebt outstanding 2022: $2.3MDebt outstanding 2023: $2.6MDebt outstanding 2024: $2.3MDebt outstanding 2025: $2.0MDebt service 2019: $909kDebt service 2020: $906kDebt service 2021: $908kDebt service 2022: $620kDebt service 2023: $319kDebt service 2024: $400kDebt service 2025: $442k

Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).

School tax levy vs. levy limit (NYSED PTRC) Proposed levyLevy limit
$0k$1.1M$2.2M$3.3M$4.4M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $3.8MProposed levy 2022-23: $3.9MProposed levy 2023-24: $4.0MProposed levy 2024-25: $4.2MProposed levy 2025-26: $4.3MProposed levy 2026-27: $4.4MLevy limit 2021-22: $3.5MLevy limit 2022-23: $3.6MLevy limit 2023-24: $3.7MLevy limit 2024-25: $3.9MLevy limit 2025-26: $4.0MLevy limit 2026-27: $4.1M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$13k$25k$38k$50k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $25kBudget per pupil 2022-23: $27kBudget per pupil 2023-24: $31kBudget per pupil 2024-25: $32kBudget per pupil 2025-26: $41kBudget per pupil 2026-27: $50k
OSC FSMS fund balance ratio
FY20239.6%FY20244.1%FY20258.1%

Unassigned fund balance ÷ adjusted expenditures, as computed by OSC.

OSC FSMS fiscal stress score (higher = more stress)
FY201923.3 No DesignationFY202013.3 No DesignationFY202213.3 No DesignationFY202330 Susceptible Fiscal StressFY202426.7 Susceptible Fiscal StressFY202513.3 No Designation

OSC's own scores and designations. 'Not filed' rows mean the AFR was not filed in time to be scored.

Annual Financial Report series

YearOperating revenueOperating spendingGF revenue (incl. transfers)GF spending (incl. transfers)Property taxSales taxState aidDebt serviceDebt outstandingSource
2019 (FYE 2019-06-30)$7,360,744$7,467,780$6,971,001$7,078,159$3,623,027$0$3,395,430$908,686$3,475,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$7,513,899$7,712,076$7,127,369$7,252,512$3,699,684$0$3,381,450$906,301$2,645,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$7,857,639$7,202,681$7,419,777$6,687,341$3,845,146$0$3,488,963$908,461$1,795,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$8,175,279$8,301,579$7,313,990$7,439,650$3,977,475$0$3,298,093$620,221$2,265,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$8,730,477$8,999,921$7,375,194$7,626,576$4,063,192$0$3,319,764$318,946$2,614,200afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$9,929,576$9,991,603$8,187,812$8,230,354$4,244,698$0$3,946,681$399,961$2,319,200afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$9,770,119$9,242,978$8,626,139$8,099,374$4,448,161$0$3,836,484$441,944$1,985,000afr-2025 ⓘ · debt-2025 ⓘ
OSC snapshot 2026-09-30

Operating and property-tax figures are our sums of OSC account-level data (independent calculation, not OSC's own totals); GF = general fund (A).

Tax cap filings (OSC)

Fiscal yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2019$3,208,848$3,319,583$3,319,583$03.5%No
2020$3,617,588$3,673,148$3,673,148$01.5%No
2021$3,673,148$3,746,045$3,746,045$02%No
2022$3,746,045$3,793,045$3,793,578$5331.3%No
2023$3,793,045$3,858,839$3,861,962$3,1231.7%No
2024$3,861,962$4,010,000$4,018,613$8,6133.8%No
2025$4,010,000$4,242,172$4,242,172$05.8%No
2026$4,242,172$4,323,299$4,323,299$01.9%No
2027$4,323,299$4,428,482$4,428,482$02.4%No

Source: taxcap ⓘ, snapshot 10/09/2026. Highlighted rows: proposed levy above the computed limit. Filings are as submitted to OSC before budget adoption; a later fiscal year that has not been filed yet does not appear.

OSC Fiscal Stress Monitoring System

FYStress designationFiscal scoreEnvironmental ratingEnv. scoreSource
2019No Designation23.3Susceptible Environmental Stress31.7fsms-school-2019 ⓘ
2020No Designation13.3No Designation23.3fsms-school-2020 ⓘ
2022No Designation13.3No Designation23.3fsms-school-2022 ⓘ
2023Susceptible Fiscal Stress30No Designation18.3fsms-school-2023 ⓘ
2024Susceptible Fiscal Stress26.7Susceptible Environmental Stress43.3fsms-school-2024 ⓘ
2025No Designation13.3Susceptible Environmental Stress38.3fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 9.6% ($733,408 of $7,681,418) fsms-ind1-school-2023 ⓘ · FY2024 4.1% ($334,617 of $8,230,354) fsms-ind1-school-2024 ⓘ · FY2025 8.1% ($657,068 of $8,099,374) fsms-ind1-school-2025 ⓘ

OSC has no school FSMS summary file for FY2021 online; that year is blank.

NYSED Property Tax Report Cards

School yearProposed budgetBudget changeProposed levyLevy changeLevy limit (excl. exemptions)Limit minus levyEnrollmentPer pupilUnrestricted FB % of budgetSource
2021-22$7,627,1051.3%$3,793,0451.1%$3,495,905$528300$25,4246%ptrc-2021-22 ⓘ
2022-23$7,575,413-0.7%$3,861,9621.8%$3,579,876$0278$27,25011.8%ptrc-2022-23 ⓘ
2023-24$8,143,7127.5%$4,010,0003.8%$3,687,969$0265$30,7319%ptrc-2023-24 ⓘ
2024-25$8,696,0546.8%$4,242,1725.8%$3,861,595$0270$32,2084%ptrc-2024-25 ⓘ
2025-26$8,642,483-0.6%$4,323,2991.9%$3,969,961$0210$41,1554%ptrc-2025-26 ⓘ
2026-27$9,012,6044.3%$4,428,4822.4%$4,066,336$0180$50,0704%ptrc-2026-27 ⓘ

Figures are the district's proposed budget as reported on its Property Tax Report Card before the May vote. Per pupil = proposed budget ÷ PTRC enrollment (our calculation; NYSED Fiscal Profiles were not reachable from our servers, so audited per-pupil spending is not shown).

Budget votes (NYSED)

Share voting yes
2022-2381.8%2023-2477.1%2024-2558.9%2025-2677.9%2026-2783.1%

Majority approval is needed unless the levy exceeds the limit (60%).

School yearRoundYesNo% yesResultSource
2022-23Vote902081.8%Passedvote-2022-23 ⓘ
2023-24Vote641977.1%Passedvote-2023-24 ⓘ
2024-25Vote563958.9%Passedvote-2024-25 ⓘ
2025-26Vote671977.9%Passedvote-2025-26 ⓘ
2026-27Vote491083.1%Passedvote-2026-27 ⓘ

OSC audits (2)

Source: osc-audits ⓘ. Matched by entity name in the report title.

In meetings

Context only. These links point to meetings where budget, levy, fund balance, debt or audits came up; they are not used in any figure above.

Budget-related meeting documents (3)

All documents for this entity

Profile data as JSON: /api/entity/albany-county/green-island-ufsd.json