Civic Finance

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

Mid-Hudson › School districts › Overlapping entities

Hudson City School District

School district · Columbia County · Mid-Hudson · OSC municipal code 100520000000 · NYSED BEDS 101300

Enrollment 1,887 (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 6.6% of the budget; Real Property Tax Law §1318 limits it to 4%.

Source: ptrc-2026-27 ⓘ

Compared with Mid-Hudson school districts

IndicatorHudson City School DistrictPeer medianPercentilePeersBasis
Operating spending per pupil$32,491$38,44812th65AFR 2025, operating funds (our calc)
Property tax per pupil$13,749$21,30012th65AFR 2025 real property taxes (our calc)
Debt per pupil$12,303$13,23047th63AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending8.1%4.5%85th65AFR 2025 (our calc)
State aid % of operating revenue45.6%35.2%81st65AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)10.9%4.4%81st65OSC FSMS FY2025
Operating spending growth over 5 AFR years17.5%22.3%27th65AFR 2021–2025 (our calc)
Levy growth14%13.1%55th652021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$39,553$41,52138th65NYSED PTRC 2026-27
FSMS fiscal stress score (higher = more stress)0031st65OSC 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$15.6M$31.2M$46.8M$62.4M2019202020212022202320242025Revenue 2019: $53.9MRevenue 2020: $53.9MRevenue 2021: $54.3MRevenue 2022: $58.6MRevenue 2023: $59.1MRevenue 2024: $58.7MRevenue 2025: $62.4MSpending 2019: $52.8MSpending 2020: $52.3MSpending 2021: $52.2MSpending 2022: $57.2MSpending 2023: $58.4MSpending 2024: $59.0MSpending 2025: $61.3M

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)
$-210k$382k$975k$1.6M$2.2M2019202020212022202320242025General fund result (incl. transfers) 2019: $1.1MGeneral fund result (incl. transfers) 2020: $852kGeneral fund result (incl. transfers) 2021: $2.2MGeneral fund result (incl. transfers) 2022: $1.1MGeneral fund result (incl. transfers) 2023: $316kGeneral fund result (incl. transfers) 2024: $-210kGeneral fund result (incl. transfers) 2025: $1.2M

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$10.5M$21.1M$31.6M$42.2M2019202020212022202320242025Debt outstanding 2019: $42.2MDebt outstanding 2020: $41.7MDebt outstanding 2021: $38.3MDebt outstanding 2022: $34.6MDebt outstanding 2023: $30.9MDebt outstanding 2024: $27.1MDebt outstanding 2025: $23.2MDebt service 2019: $5.1MDebt service 2020: $5.2MDebt service 2021: $5.2MDebt service 2022: $5.2MDebt service 2023: $5.1MDebt service 2024: $5.1MDebt service 2025: $5.0M

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$7.0M$13.9M$20.9M$27.9M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $24.5MProposed levy 2022-23: $25.0MProposed levy 2023-24: $25.0MProposed levy 2024-25: $25.5MProposed levy 2025-26: $26.4MProposed levy 2026-27: $27.9MLevy limit 2021-22: $24.0MLevy limit 2022-23: $24.7MLevy limit 2023-24: $24.8MLevy limit 2024-25: $25.8MLevy limit 2025-26: $26.2MLevy limit 2026-27: $27.3M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$10k$20k$30k$40k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $31kBudget per pupil 2022-23: $33kBudget per pupil 2023-24: $33kBudget per pupil 2024-25: $29kBudget per pupil 2025-26: $34kBudget per pupil 2026-27: $40k
OSC FSMS fund balance ratio
FY20237.1%FY20246.2%FY202510.9%

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

OSC FSMS fiscal stress score (higher = more stress)
FY201920 No DesignationFY20206.7 No DesignationFY202216.7 No DesignationFY20233.3 No DesignationFY20243.3 No DesignationFY20250 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)$53,927,541$52,757,118$49,520,380$48,415,090$23,335,774$655,830$24,259,076$5,081,006$42,164,535afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$53,936,898$52,333,446$50,041,987$49,190,262$23,767,071$640,015$25,029,520$5,215,577$41,730,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$54,299,690$52,200,357$50,560,071$48,399,775$24,380,793$641,607$24,499,512$5,190,160$38,250,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$58,615,314$57,163,079$52,030,497$50,956,783$24,661,393$766,043$25,079,187$5,167,254$34,645,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$59,076,646$58,354,711$54,396,515$54,080,793$25,224,498$822,312$26,803,899$5,130,490$30,905,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$58,694,325$58,967,439$53,946,216$54,156,696$24,705,938$792,449$27,152,411$5,075,706$27,090,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$62,440,089$61,309,991$57,336,476$56,168,550$25,944,079$920,787$28,465,023$4,971,150$23,215,000afr-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$22,411,833$23,140,218$23,274,668$134,4503.3%No
2020$23,140,218$23,776,926$23,776,926$02.8%No
2021$23,672,443$24,143,525$24,247,777$104,2522%No
2022$24,143,525$24,469,462$24,520,163$50,7011.4%No
2023$24,469,462$24,958,851$25,586,764$627,9132%No
2024$24,958,851$24,958,851$24,958,851$00%No
2025$24,958,851$25,458,028$25,811,343$353,3152%No
2026$25,458,028$26,362,055$26,362,055$03.6%No
2027$26,362,055$27,892,359$27,892,359$05.8%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 Designation20Susceptible Environmental Stress41.7fsms-school-2019 ⓘ
2020No Designation6.7Moderate Environmental Stress46.7fsms-school-2020 ⓘ
2022No Designation16.7Susceptible Environmental Stress41.7fsms-school-2022 ⓘ
2023No Designation3.3Susceptible Environmental Stress41.7fsms-school-2023 ⓘ
2024No Designation3.3Susceptible Environmental Stress41.7fsms-school-2024 ⓘ
2025No Designation0Moderate Environmental Stress51.7fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 7.1% ($3,793,489 of $54,080,793) fsms-ind1-school-2023 ⓘ · FY2024 6.2% ($3,249,208 of $53,427,019) fsms-ind1-school-2024 ⓘ · FY2025 10.9% ($6,114,700 of $56,168,550) 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$52,244,4043.1%$24,469,4621.4%$23,972,202$50,7011,670$31,2844%ptrc-2021-22 ⓘ
2022-23$54,124,9313.6%$24,958,8512%$24,651,505$627,9131,651$32,7834%ptrc-2022-23 ⓘ
2023-24$54,509,5300.7%$24,958,8510%$24,783,829$01,651$33,0164%ptrc-2023-24 ⓘ
2024-25$55,602,0262%$25,458,0282%$25,811,343$534,4491,887$29,4663.9%ptrc-2024-25 ⓘ
2025-26$58,544,0005.3%$26,362,0553.6%$26,244,875$01,703$34,3776.2%ptrc-2025-26 ⓘ
2026-27$59,171,7041.1%$27,892,3595.8%$27,268,536$01,496$39,5536.6%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
2022-2361.8%2023-2475.4%2024-2566.8%2025-2660.4%2026-2764.0%

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

School yearRoundYesNo% yesResultSource
2022-23Vote43226761.8%Passedvote-2022-23 ⓘ
2023-24Vote2588475.4%Passedvote-2023-24 ⓘ
2024-25Vote46423166.8%Passedvote-2024-25 ⓘ
2025-26Vote56637160.4%Passedvote-2025-26 ⓘ
2026-27Vote86148564%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 and audit moments in meeting transcripts (1 meetings)

Machine transcripts; listen before citing. Meeting Insights library

Profile data as JSON: /api/entity/columbia-county/hudson-csd.json