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

Wappingers Csd

School district · Dutchess County · Mid-Hudson · OSC municipal code 130686800100 · NYSED BEDS 132101 · OSC name “Wappingers Central School District”

Enrollment 10,420 (NYSED PTRC) · Meeting coverage: documents

No indicator flags.

Compared with Mid-Hudson school districts

IndicatorWappingers CsdPeer medianPercentilePeersBasis
Operating spending per pupil$30,305$38,4482nd65AFR 2025, operating funds (our calc)
Property tax per pupil$18,417$21,30033rd65AFR 2025 real property taxes (our calc)
Debt per pupil$9,588$13,23031st63AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending2.9%4.5%18th65AFR 2025 (our calc)
State aid % of operating revenue34.8%35.2%48th65AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)11.6%4.4%85th65OSC FSMS FY2025
Operating spending growth over 5 AFR years27.8%22.3%73rd65AFR 2021–2025 (our calc)
Levy growth10%13.1%33rd652021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$32,971$41,5214th65NYSED 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$80.8M$162M$242M$323M2019202020212022202320242025Revenue 2019: $241MRevenue 2020: $243MRevenue 2021: $251MRevenue 2022: $282MRevenue 2023: $296MRevenue 2024: $311MRevenue 2025: $323MSpending 2019: $244MSpending 2020: $247MSpending 2021: $247MSpending 2022: $267MSpending 2023: $280MSpending 2024: $300MSpending 2025: $316M

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)
$-9.5M$-4.9M$-210k$4.4M$9.1M2019202020212022202320242025General fund result (incl. transfers) 2019: $-9.5MGeneral fund result (incl. transfers) 2020: $-3.1MGeneral fund result (incl. transfers) 2021: $5.3MGeneral fund result (incl. transfers) 2022: $6.8MGeneral fund result (incl. transfers) 2023: $9.1MGeneral fund result (incl. transfers) 2024: $8.9MGeneral fund result (incl. transfers) 2025: $4.6M

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$28.6M$57.2M$85.8M$114M2019202020212022202320242025Debt outstanding 2019: $80.5MDebt outstanding 2020: $96.3MDebt outstanding 2021: $114MDebt outstanding 2022: $108MDebt outstanding 2023: $109MDebt outstanding 2024: $93.1MDebt outstanding 2025: $99.9MDebt service 2019: $9.7MDebt service 2020: $9.3MDebt service 2021: $10.7MDebt service 2022: $12.2MDebt service 2023: $10.3MDebt service 2024: $9.4MDebt service 2025: $9.3M

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$49.4M$98.9M$148M$198M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $180MProposed levy 2022-23: $181MProposed levy 2023-24: $184MProposed levy 2024-25: $190MProposed levy 2025-26: $193MProposed levy 2026-27: $198MLevy limit 2021-22: $173MLevy limit 2022-23: $177MLevy limit 2023-24: $181MLevy limit 2024-25: $183MLevy limit 2025-26: $188MLevy limit 2026-27: $193M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$8k$16k$25k$33k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $24kBudget per pupil 2022-23: $26kBudget per pupil 2023-24: $28kBudget per pupil 2024-25: $29kBudget per pupil 2025-26: $31kBudget per pupil 2026-27: $33k
OSC FSMS fund balance ratio
FY202311.3%FY202411.6%FY202511.6%

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

OSC FSMS fiscal stress score (higher = more stress)
FY201918.3 No DesignationFY202048.3 Moderate Fiscal StressFY202215 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)$241,268,956$244,493,692$231,338,106$240,855,299$166,974,408$0$63,114,810$9,741,728$80,489,361afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$242,846,670$247,020,803$233,945,783$237,092,877$170,691,310$0$62,068,196$9,287,453$96,273,083afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$250,820,270$247,063,334$243,351,651$238,042,673$176,697,300$0$64,485,310$10,663,472$114,430,010afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$281,755,404$266,560,388$256,505,558$249,695,947$180,845,011$0$74,240,442$12,241,873$108,044,685afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$296,298,830$280,210,140$271,331,820$262,234,235$182,116,279$0$89,586,530$10,324,395$109,092,335afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$310,750,760$300,030,903$290,394,912$281,502,992$185,488,100$0$102,756,046$9,448,404$93,085,687afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$323,169,294$315,778,211$305,154,403$300,511,851$191,908,870$0$112,450,768$9,272,932$99,909,659afr-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$160,936,352$165,627,869$165,627,869$02.9%No
2020$165,627,869$169,171,293$169,468,963$297,6702.1%No
2021$169,171,293$175,328,237$177,328,237$2,000,0003.6%No
2022$175,328,236$179,699,213$179,699,213$02.5%No
2023$179,699,213$181,192,000$182,123,602$931,6020.8%No
2024$181,192,000$184,553,000$184,898,245$345,2451.9%No
2025$184,223,905$190,226,359$192,791,895$2,565,5363.3%No
2026$190,231,957$192,710,755$193,224,923$514,1681.3%No
2027$192,710,755$197,518,888$197,762,425$243,5372.5%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 Designation18.3No Designation5fsms-school-2019 ⓘ
2020Moderate Fiscal Stress48.3No Designation15fsms-school-2020 ⓘ
2022No Designation15No Designation20fsms-school-2022 ⓘ
2023No Designation0No Designation15fsms-school-2023 ⓘ
2024No Designation0No Designation15fsms-school-2024 ⓘ
2025No Designation0No Designation15fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 11.3% ($28,683,097 of $257,739,567) fsms-ind1-school-2023 ⓘ · FY2024 11.6% ($32,255,267 of $281,502,992) fsms-ind1-school-2024 ⓘ · FY2025 11.6% ($34,541,685 of $300,511,851) 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$256,403,5474.6%$179,699,2132.5%$172,814,534$010,638$24,1033.9%ptrc-2021-22 ⓘ
2022-23$265,714,0223.6%$181,192,0000.8%$176,839,923$010,372$25,6184%ptrc-2022-23 ⓘ
2023-24$287,091,2828.1%$184,223,9051.7%$180,706,055$010,420$27,5523.1%ptrc-2023-24 ⓘ
2024-25$305,851,0336.5%$190,238,3383.3%$183,233,872$010,420$29,3523%ptrc-2024-25 ⓘ
2025-26$321,239,0715%$192,710,7551.3%$187,975,946$010,216$31,4454%ptrc-2025-26 ⓘ
2026-27$336,894,3454.9%$197,711,0122.6%$193,298,380$010,218$32,9713.4%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
2022-2364.4%2023-2471.1%2024-2571.7%2025-2671.2%2026-2770.5%

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

School yearRoundYesNo% yesResultSource
2022-23Vote4,0182,21764.4%Passedvote-2022-23 ⓘ
2023-24Vote2,6491,07571.1%Passedvote-2023-24 ⓘ
2024-25Vote2,00979471.7%Passedvote-2024-25 ⓘ
2025-26Vote2,05983371.2%Passedvote-2025-26 ⓘ
2026-27Vote1,73972670.5%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/dutchess-county/wappingers-csd.json