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

Pine Plains Csd

School district · Dutchess County · Mid-Hudson · OSC municipal code 130766500100 · NYSED BEDS 131301 · OSC name “Pine Plains Central School District”

Enrollment 800 (NYSED PTRC) · Meeting coverage: documents

Flags

Proposed levy above tax cap

NYSED Property Tax Report Card: proposed levy (excluding exemptions) exceeded the levy limit in 2026-27 (by $290,569); passing requires 60% voter approval.

Source: ptrc-2026-27 ⓘ

School budget defeated

NYSED vote results: budget defeated in 2026-27.

Source: vote-2026-27 ⓘ

Compared with Mid-Hudson school districts

IndicatorPine Plains CsdPeer medianPercentilePeersBasis
Operating spending per pupil$47,333$38,44888th65AFR 2025, operating funds (our calc)
Property tax per pupil$33,835$21,30088th65AFR 2025 real property taxes (our calc)
Debt per pupil$2,950$13,2306th63AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending0.6%4.5%5th65AFR 2025 (our calc)
State aid % of operating revenue21.6%35.2%15th65AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)4.3%4.4%35th65OSC FSMS FY2025
Operating spending growth over 5 AFR years22.6%22.3%52nd65AFR 2021–2025 (our calc)
Levy growth17.9%13.1%79th652021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$51,553$41,52188th65NYSED 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$9.9M$19.9M$29.8M$39.8M2019202020212022202320242025Revenue 2019: $32.4MRevenue 2020: $32.8MRevenue 2021: $33.7MRevenue 2022: $35.0MRevenue 2023: $37.5MRevenue 2024: $39.8MRevenue 2025: $39.7MSpending 2019: $30.1MSpending 2020: $30.8MSpending 2021: $30.9MSpending 2022: $32.2MSpending 2023: $33.0MSpending 2024: $35.8MSpending 2025: $37.9M

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)
$-2.8M$-1.3M$132k$1.6M$3.1M2019202020212022202320242025General fund result (incl. transfers) 2019: $-2.8MGeneral fund result (incl. transfers) 2020: $1.2MGeneral fund result (incl. transfers) 2021: $2.8MGeneral fund result (incl. transfers) 2022: $710kGeneral fund result (incl. transfers) 2023: $1.1MGeneral fund result (incl. transfers) 2024: $3.1MGeneral fund result (incl. transfers) 2025: $1.7M

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$650k$1.3M$1.9M$2.6M2019202020212022202320242025Debt outstanding 2023: $2.6MDebt outstanding 2024: $2.5MDebt outstanding 2025: $2.4MDebt service 2019: $0kDebt service 2020: $0kDebt service 2021: $0kDebt service 2022: $0kDebt service 2023: $0kDebt service 2024: $223kDebt service 2025: $226k

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$7.3M$14.6M$21.8M$29.1M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $24.7MProposed levy 2022-23: $25.5MProposed levy 2023-24: $26.2MProposed levy 2024-25: $27.0MProposed levy 2025-26: $27.9MProposed levy 2026-27: $29.1MLevy limit 2021-22: $24.7MLevy limit 2022-23: $25.5MLevy limit 2023-24: $26.2MLevy limit 2024-25: $27.0MLevy limit 2025-26: $27.9MLevy limit 2026-27: $28.8M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$13k$26k$39k$52k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $39kBudget per pupil 2022-23: $41kBudget per pupil 2023-24: $45kBudget per pupil 2024-25: $47kBudget per pupil 2025-26: $49kBudget per pupil 2026-27: $52k
OSC FSMS fund balance ratio
FY20234.6%FY20244.4%FY20254.3%

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 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)$32,425,575$30,111,711$31,391,531$34,219,147$22,965,465$0$7,869,605$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$32,811,880$30,813,934$32,014,135$30,824,930$23,624,344$0$7,663,935$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$33,716,474$30,884,055$32,729,555$29,940,031$24,196,006$0$7,829,167$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$34,959,223$32,158,850$33,931,525$33,221,987$24,743,637$0$8,168,591$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$37,452,109$32,989,306$35,290,256$34,199,098$25,514,909$0$8,597,498$0$2,600,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$39,753,779$35,779,630$37,382,696$34,290,958$26,184,703$0$8,497,463$223,019$2,505,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$39,707,726$37,866,543$38,030,341$36,284,979$27,068,281$0$8,578,387$225,931$2,360,000afr-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$22,549,551$23,035,043$23,035,043$02.2%No
2020$23,035,043$23,615,572$23,615,572$02.5%No
2021$23,615,572$24,189,676$24,189,676$02.4%No
2022$24,189,676$24,710,043$24,710,043$02.2%No
2023$24,710,043$25,466,368$25,466,368$03.1%No
2024$25,466,368$26,173,111$26,173,111$02.8%No
2025$26,173,111$27,021,126$27,021,126$03.2%No
2026$27,021,126$27,956,016$27,956,016$03.5%No
2027$27,885,802$28,831,591$28,831,591$03.4%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 Designation0No Designation0fsms-school-2019 ⓘ
2020No Designation0No Designation15fsms-school-2020 ⓘ
2022No Designation0No Designation5fsms-school-2022 ⓘ
2023No Designation0No Designation5fsms-school-2023 ⓘ
2024No Designation0No Designation5fsms-school-2024 ⓘ
2025No Designation0No Designation5fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 4.6% ($1,456,608 of $34,199,098) fsms-ind1-school-2023 ⓘ · FY2024 4.4% ($1,507,591 of $34,290,958) fsms-ind1-school-2024 ⓘ · FY2025 4.3% ($1,548,496 of $36,284,979) 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$34,176,6751.9%$24,710,0432.2%$24,710,043$0870$39,2844%ptrc-2021-22 ⓘ
2022-23$35,253,1603.2%$25,466,3683.1%$25,466,368$0868$40,6144%ptrc-2022-23 ⓘ
2023-24$36,415,2113.3%$26,173,1112.8%$26,173,111$0809$45,0134%ptrc-2023-24 ⓘ
2024-25$37,689,7443.5%$27,021,1263.2%$27,016,932$0800$47,1124%ptrc-2024-25 ⓘ
2025-26$38,712,3362.7%$27,885,8023.2%$27,885,802$0783$49,4414%ptrc-2025-26 ⓘ
2026-27$40,778,7915.3%$29,122,1604.4%$28,831,591$-290,569791$51,5534%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
2022-2374.7%2023-2475.5%2024-2572.9%2025-2674.2%2026-2751.5% defeated2026-27 re69.1%

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

School yearRoundYesNo% yesResultSource
2022-23Vote66822674.7%Passedvote-2022-23 ⓘ
2023-24Vote42213775.5%Passedvote-2023-24 ⓘ
2024-25Vote28510672.9%Passedvote-2024-25 ⓘ
2025-26Vote29410274.2%Passedvote-2025-26 ⓘ
2026-27Vote45843251.5%Defeatedvote-2026-27 ⓘ
2026-27Re-vote64328869.1%Passedrevote-2026-27 ⓘ

OSC audits (2)

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

Profile data as JSON: /api/entity/dutchess-county/pine-plains-csd.json