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

Windham-Ashland-Jewett Csd

School district · Greene County · Mid-Hudson · OSC municipal code 190791800100 · NYSED BEDS 191401 · OSC name “Windham-Ashland-Jewett Central School District”

Enrollment 312 (NYSED PTRC) · Meeting coverage: documents

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Recurring deficits our calculation

General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2023, 2024, 2025, and operating funds overall spent more than they took in in 2023, 2024, 2025 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2023 ⓘ · afr-2024 ⓘ · afr-2025 ⓘ

Compared with Mid-Hudson school districts

IndicatorWindham-Ashland-Jewett CsdPeer medianPercentilePeersBasis
Operating spending per pupil$47,681$38,44890th65AFR 2025, operating funds (our calc)
Property tax per pupil$37,468$21,30090th65AFR 2025 real property taxes (our calc)
Debt per pupil$46,298$13,23099th63AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending9.9%4.5%95th65AFR 2025 (our calc)
State aid % of operating revenue12.1%35.2%5th65AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)4.2%4.4%27th65OSC FSMS FY2025
Operating spending growth over 5 AFR years22.7%22.3%53rd65AFR 2021–2025 (our calc)
Levy growth17.4%13.1%74th652021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$53,678$41,52193rd65NYSED PTRC 2026-27
FSMS fiscal stress score (higher = more stress)6.7074th65OSC 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$3.7M$7.4M$11.2M$14.9M2019202020212022202320242025Revenue 2019: $12.2MRevenue 2020: $12.4MRevenue 2021: $12.7MRevenue 2022: $13.0MRevenue 2023: $13.7MRevenue 2024: $14.1MRevenue 2025: $14.2MSpending 2019: $12.1MSpending 2020: $12.1MSpending 2021: $12.1MSpending 2022: $12.7MSpending 2023: $13.7MSpending 2024: $14.2MSpending 2025: $14.9M

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)
$-479k$-221k$37k$295k$552k2019202020212022202320242025General fund result (incl. transfers) 2019: $128kGeneral fund result (incl. transfers) 2020: $327kGeneral fund result (incl. transfers) 2021: $552kGeneral fund result (incl. transfers) 2022: $343kGeneral fund result (incl. transfers) 2023: $-21kGeneral fund result (incl. transfers) 2024: $-86kGeneral fund result (incl. transfers) 2025: $-479k

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$3.8M$7.7M$11.5M$15.3M2019202020212022202320242025Debt outstanding 2019: $13.3MDebt outstanding 2020: $12.6MDebt outstanding 2021: $11.9MDebt outstanding 2022: $11.2MDebt outstanding 2023: $13.0MDebt outstanding 2024: $15.3MDebt outstanding 2025: $14.4MDebt service 2019: $1.2MDebt service 2020: $1.1MDebt service 2021: $1.1MDebt service 2022: $1.1MDebt service 2023: $1.2MDebt service 2024: $1.3MDebt service 2025: $1.5M

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$3.1M$6.2M$9.3M$12.4M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $10.6MProposed levy 2022-23: $10.9MProposed levy 2023-24: $11.1MProposed levy 2024-25: $11.6MProposed levy 2025-26: $11.9MProposed levy 2026-27: $12.4MLevy limit 2021-22: $9.3MLevy limit 2022-23: $9.6MLevy limit 2023-24: $10.0MLevy limit 2024-25: $10.0MLevy limit 2025-26: $10.3MLevy limit 2026-27: $10.6M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$13k$27k$40k$54k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $40kBudget per pupil 2022-23: $43kBudget per pupil 2023-24: $43kBudget per pupil 2024-25: $48kBudget per pupil 2025-26: $51kBudget per pupil 2026-27: $54k
OSC FSMS fund balance ratio
FY20234.3%FY20244.2%FY20254.2%

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 DesignationFY20243.3 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)$12,240,643$12,110,061$11,863,304$11,734,985$10,075,017$0$1,550,912$1,150,403$13,280,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$12,434,551$12,099,799$12,035,662$11,708,251$10,232,802$0$1,597,285$1,144,909$12,615,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$12,685,052$12,128,918$12,291,972$11,739,542$10,420,720$0$1,579,279$1,148,659$11,920,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$13,035,278$12,656,042$12,321,707$11,978,235$10,606,935$0$1,546,671$1,146,659$11,205,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$13,654,760$13,655,685$12,897,211$12,918,293$10,922,390$0$1,693,369$1,151,906$12,965,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$14,052,806$14,209,875$13,280,890$13,367,153$11,195,159$0$1,722,717$1,270,694$15,350,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$14,231,680$14,876,390$13,865,171$14,343,825$11,690,031$0$1,725,844$1,467,296$14,445,000afr-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$9,851,998$10,049,038$10,177,879$128,8412%No
2020$10,035,400$10,194,281$10,217,770$23,4891.6%No
2021$10,194,281$10,409,124$10,409,224$1002.1%No
2022$10,409,124$10,567,965$10,574,054$6,0891.5%No
2023$10,567,965$10,853,352$10,910,659$57,3072.7%No
2024$10,853,352$11,135,539$11,573,568$438,0292.6%No
2025$11,135,539$11,622,245$11,622,248$34.4%No
2026$11,622,245$11,927,906$12,098,021$170,1152.6%No
2027$11,927,906$12,410,166$12,410,169$34%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 Designation20fsms-school-2020 ⓘ
2022No Designation0No Designation0fsms-school-2022 ⓘ
2023No Designation0No Designation5fsms-school-2023 ⓘ
2024No Designation3.3No Designation0fsms-school-2024 ⓘ
2025No Designation6.7No Designation5fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 4.3% ($553,252 of $12,918,293) fsms-ind1-school-2023 ⓘ · FY2024 4.2% ($564,471 of $13,367,153) fsms-ind1-school-2024 ⓘ · FY2025 4.2% ($598,773 of $14,343,825) 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$12,730,5931.2%$10,567,9651.5%$9,301,985$6,089315$40,4154%ptrc-2021-22 ⓘ
2022-23$13,260,2534.2%$10,853,3522.7%$9,602,832$157,308312$42,5014%ptrc-2022-23 ⓘ
2023-24$13,887,8044.7%$11,135,5392.6%$10,024,935$438,029320$43,3994%ptrc-2023-24 ⓘ
2024-25$14,899,8807.3%$11,622,2454.4%$9,971,191$3312$47,7563.9%ptrc-2024-25 ⓘ
2025-26$15,266,4762.5%$11,927,9062.6%$10,313,959$170,115301$50,7194%ptrc-2025-26 ⓘ
2026-27$15,942,2474.4%$12,410,1664%$10,634,442$3297$53,6784%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
2022-2373.5%2023-2475.9%2024-2578.5%2025-2677.9%2026-2777.9%

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

School yearRoundYesNo% yesResultSource
2022-23Vote33011973.5%Passedvote-2022-23 ⓘ
2023-24Vote2467875.9%Passedvote-2023-24 ⓘ
2024-25Vote1243478.5%Passedvote-2024-25 ⓘ
2025-26Vote2266477.9%Passedvote-2025-26 ⓘ
2026-27Vote2226377.9%Passedvote-2026-27 ⓘ

OSC audits (1)

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

Profile data as JSON: /api/entity/greene-county/windham-ashland-jewett-csd.json