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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Ravena-Coeymans-Selkirk CSD

School district · Albany County · Capital Region · OSC municipal code 010618000200 · NYSED BEDS 010402 · OSC name “Ravena-Coeymans-Selkirk Central School District”

Enrollment 1,796 (NYSED PTRC) · Meeting coverage: documents

Flags

Unrestricted fund balance above 4% limit

NYSED Property Tax Report Card 2026-27: adjusted unrestricted fund balance reported as 5.04% of the budget; Real Property Tax Law §1318 limits it to 4%.

Source: ptrc-2026-27 ⓘ

Compared with Capital Region school districts

IndicatorRavena-Coeymans-Selkirk CSDPeer medianPercentilePeersBasis
Operating spending per pupil$31,526$31,73346th73AFR 2025, operating funds (our calc)
Property tax per pupil$17,181$14,11776th73AFR 2025 real property taxes (our calc)
Debt per pupil$11,488$15,26725th71AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending5.6%6.9%37th73AFR 2025 (our calc)
State aid % of operating revenue38.4%45.9%32nd73AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)5.6%5.5%51st73OSC FSMS FY2025
Operating spending growth over 5 AFR years26.3%21.3%67th73AFR 2021–2025 (our calc)
Levy growth13%11.8%58th732021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$34,190$33,72753rd73NYSED PTRC 2026-27
FSMS fiscal stress score (higher = more stress)6.7073rd73OSC 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$14.2M$28.5M$42.7M$56.9M2019202020212022202320242025Revenue 2019: $49.6MRevenue 2020: $48.8MRevenue 2021: $48.8MRevenue 2022: $50.7MRevenue 2023: $53.9MRevenue 2024: $56.4MRevenue 2025: $56.9MSpending 2019: $47.8MSpending 2020: $45.1MSpending 2021: $44.8MSpending 2022: $47.9MSpending 2023: $52.4MSpending 2024: $55.0MSpending 2025: $56.6M

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)
$-3.4M$-1.6M$156k$1.9M$3.7M2019202020212022202320242025General fund result (incl. transfers) 2019: $1.8MGeneral fund result (incl. transfers) 2020: $3.6MGeneral fund result (incl. transfers) 2021: $3.7MGeneral fund result (incl. transfers) 2022: $1.9MGeneral fund result (incl. transfers) 2023: $-3.4MGeneral fund result (incl. transfers) 2024: $1.2MGeneral fund result (incl. transfers) 2025: $81k

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$7.0M$13.9M$20.9M$27.8M2019202020212022202320242025Debt outstanding 2019: $27.5MDebt outstanding 2020: $27.8MDebt outstanding 2021: $26.5MDebt outstanding 2022: $26.2MDebt outstanding 2023: $22.6MDebt outstanding 2024: $22.5MDebt outstanding 2025: $20.6MDebt service 2019: $3.9MDebt service 2020: $3.2MDebt service 2021: $2.6MDebt service 2022: $2.6MDebt service 2023: $3.2MDebt service 2024: $3.3MDebt service 2025: $3.1M

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$7.4M$14.7M$22.1M$29.5M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $26.1MProposed levy 2022-23: $26.7MProposed levy 2023-24: $27.0MProposed levy 2024-25: $28.2MProposed levy 2025-26: $29.2MProposed levy 2026-27: $29.5MLevy limit 2021-22: $26.2MLevy limit 2022-23: $26.0MLevy limit 2023-24: $25.9MLevy limit 2024-25: $26.6MLevy limit 2025-26: $27.4MLevy limit 2026-27: $28.1M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$9k$17k$26k$34k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $27kBudget per pupil 2022-23: $30kBudget per pupil 2023-24: $31kBudget per pupil 2024-25: $30kBudget per pupil 2025-26: $33kBudget per pupil 2026-27: $34k
OSC FSMS fund balance ratio
FY20237.0%FY20246.5%FY20255.6%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY20220 No DesignationFY20230 No DesignationFY20240 No DesignationFY20256.7 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)$49,554,810$47,837,714$47,420,420$45,570,497$27,836,882$0$19,157,600$3,891,938$27,450,750afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$48,788,716$45,140,257$46,709,585$43,121,440$28,368,785$0$18,089,224$3,196,463$27,827,439afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$48,807,731$44,818,359$46,856,004$43,134,743$28,371,444$0$18,172,344$2,580,116$26,519,403afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$50,668,705$47,875,321$47,578,758$45,684,986$28,607,558$0$18,322,129$2,633,395$26,199,394afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$53,943,342$52,372,173$50,614,283$54,023,324$29,266,784$0$19,332,952$3,211,229$22,602,221afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$56,378,651$55,008,828$51,382,104$50,197,721$29,620,384$0$21,316,699$3,269,521$22,463,608afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$56,920,585$56,620,096$52,883,508$52,802,170$30,857,490$0$21,830,952$3,147,898$20,631,987afr-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$24,732,166$25,395,903$25,395,903$02.7%No
2020$25,395,903$26,094,290$26,814,957$720,6672.8%No
2021$26,094,290$26,186,474$26,186,474$00.4%No
2022$26,094,290$26,094,290$26,847,744$753,4540%No
2023$26,094,290$26,616,176$27,383,720$767,5442%No
2024$26,616,176$27,010,669$27,010,669$01.5%No
2025$27,010,669$28,161,324$28,211,944$50,6204.3%No
2026$28,161,324$29,162,647$29,162,647$03.6%No
2027$29,162,647$29,494,888$29,494,888$01.1%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 Designation0No Designation20fsms-school-2019 ⓘ
2020No Designation0No Designation10fsms-school-2020 ⓘ
2022No Designation0No Designation10fsms-school-2022 ⓘ
2023No Designation0No Designation10fsms-school-2023 ⓘ
2024No Designation0No Designation15fsms-school-2024 ⓘ
2025No Designation6.7No Designation25fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 7% ($3,384,937 of $54,023,324) fsms-ind1-school-2023 ⓘ · FY2024 6.5% ($3,243,975 of $50,197,721) fsms-ind1-school-2024 ⓘ · FY2025 5.6% ($2,935,306 of $52,802,170) 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$48,637,301-0.1%$26,094,2900%$26,184,820$753,4541,808$26,90117.2%ptrc-2021-22 ⓘ
2022-23$51,256,9295.4%$26,746,6472.5%$26,048,517$637,0741,732$29,59412.3%ptrc-2022-23 ⓘ
2023-24$53,548,4864.5%$27,010,6691.5%$25,937,910$01,712$31,27812.8%ptrc-2023-24 ⓘ
2024-25$54,578,3391.9%$28,161,3234.3%$26,643,131$50,6201,796$30,3897.5%ptrc-2024-25 ⓘ
2025-26$56,959,4484.4%$29,162,6473.6%$27,425,792$01,718$33,1557.2%ptrc-2025-26 ⓘ
2026-27$58,224,8922.2%$29,494,8891.1%$28,052,011$01,703$34,1905%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
2022-2367.0%2023-2470.3%2024-2568.0%2025-2664.8%2026-2770.8%

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

School yearRoundYesNo% yesResultSource
2022-23Vote62030567%Passedvote-2022-23 ⓘ
2023-24Vote56523970.3%Passedvote-2023-24 ⓘ
2024-25Vote41419568%Passedvote-2024-25 ⓘ
2025-26Vote44824364.8%Passedvote-2025-26 ⓘ
2026-27Vote40716870.8%Passedvote-2026-27 ⓘ

OSC audits (3)

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 (1)

All documents for this entity

Profile data as JSON: /api/entity/albany-county/rcs-csd.json