Rochester › School districts › Overlapping entities
Penfield Central School District
Enrollment 4,667 (NYSED PTRC) · Meeting coverage: documents
Flags
Debt outstanding rose from $13,310,000 (2022) to $22,350,000 (2025), +68%.
Compared with Rochester school districts
| Indicator | This entity | Peer median | Percentile | Peers | Basis |
|---|---|---|---|---|---|
| Operating spending per pupil | $25,207 | $31,592 | 3rd | 60 | AFR 2025, operating funds (our calc) |
| Property tax per pupil | $15,156 | $11,485 | 71st | 60 | AFR 2025 real property taxes (our calc) |
| Debt per pupil | $4,789 | $17,734 | 6th | 58 | AFR 2025 debt detail, year-end outstanding |
| Debt service % of operating spending | 0.7% | 7.1% | 5th | 61 | AFR 2025 (our calc) |
| State aid % of operating revenue | 33.7% | 52.6% | 7th | 61 | AFR 2025 (our calc) |
| Fund balance ratio (OSC FSMS) | 4.7% | 4.4% | 85th | 60 | OSC FSMS FY2025 |
| Operating spending growth over 5 AFR years | 13.6% | 22.7% | 19th | 61 | AFR 2021–2025 (our calc) |
| Levy growth | 13.7% | 12.6% | 58th | 60 | 2021-22–2026-27 NYSED PTRC |
| Budget per pupil (NYSED PTRC) | $28,969 | $33,966 | 8th | 60 | NYSED PTRC 2026-27 |
| FSMS fiscal stress score (higher = more stress) | 0 | 3.3 | 21st | 60 | OSC 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
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.
OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.
Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).
Unassigned fund balance ÷ adjusted expenditures, as computed by OSC.
OSC's own scores and designations. 'Not filed' rows mean the AFR was not filed in time to be scored.
Annual Financial Report series
| Year | Operating revenue | Operating spending | GF revenue (incl. transfers) | GF spending (incl. transfers) | Property tax | Sales tax | State aid | Debt service | Debt outstanding | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| 2019 (FYE 2019-06-30) | $104,070,765 | $95,223,988 | $100,295,454 | $98,863,968 | $63,476,587 | $4,339,669 | $29,221,186 | $4,056,031 | $15,910,000 | afr-2019 ⓘ · debt-2019 ⓘ OSC snapshot 2026-09-30 |
| 2020 (FYE 2020-06-30) | $105,874,081 | $93,350,638 | $102,246,271 | $92,179,109 | $65,262,869 | $4,446,785 | $30,216,735 | $3,565,150 | $12,965,000 | afr-2020 ⓘ · debt-2020 ⓘ OSC snapshot 2026-09-30 |
| 2021 (FYE 2021-06-30) | $107,023,329 | $103,532,431 | $103,905,938 | $102,772,609 | $66,922,684 | $4,888,871 | $29,570,697 | $12,828,239 | $18,070,000 | afr-2021 ⓘ · debt-2021 ⓘ OSC snapshot 2026-09-30 |
| 2022 (FYE 2022-06-30) | $114,709,193 | $100,678,356 | $110,275,297 | $126,406,942 | $67,064,520 | $5,382,431 | $34,595,805 | $5,315,067 | $13,310,000 | afr-2022 ⓘ · debt-2022 ⓘ OSC snapshot 2026-09-30 |
| 2023 (FYE 2023-06-30) | $122,080,177 | $106,937,387 | $115,358,499 | $111,283,935 | $68,478,002 | $5,531,453 | $38,478,366 | $5,646,000 | $8,065,000 | afr-2023 ⓘ · debt-2023 ⓘ OSC snapshot 2026-09-30 |
| 2024 (FYE 2024-06-30) | $132,328,350 | $115,628,825 | $124,056,635 | $109,190,481 | $68,444,793 | $5,647,040 | $45,540,003 | $5,410,000 | $2,885,000 | afr-2024 ⓘ · debt-2024 ⓘ OSC snapshot 2026-09-30 |
| 2025 (FYE 2025-06-30) | $132,102,226 | $117,639,296 | $123,940,286 | $115,778,166 | $70,731,546 | $5,827,569 | $44,539,058 | $845,929 | $22,350,000 | afr-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 year | Prior levy | Proposed levy | Levy limit | Limit minus proposed | Levy growth | Override planned |
|---|---|---|---|---|---|---|
| 2019 | $61,689,532 | $63,300,910 | $63,384,430 | $83,520 | 2.6% | No |
| 2020 | $63,300,910 | $65,162,949 | $65,196,232 | $33,283 | 2.9% | No |
| 2021 | $65,162,949 | $66,895,988 | $66,895,988 | $0 | 2.7% | No |
| 2022 | $66,895,988 | $66,895,988 | $68,213,558 | $1,317,570 | 0% | No |
| 2023 | $66,895,988 | $68,311,079 | $69,334,282 | $1,023,203 | 2.1% | No |
| 2024 | $68,311,079 | $68,311,079 | $71,088,285 | $2,777,206 | 0% | No |
| 2025 | $68,311,079 | $70,561,900 | $71,426,358 | $864,458 | 3.3% | No |
| 2026 | $70,561,900 | $72,910,813 | $73,764,107 | $853,294 | 3.3% | No |
| 2027 | $72,910,813 | $76,067,287 | $76,067,287 | $0 | 4.3% | 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
| FY | Stress designation | Fiscal score | Environmental rating | Env. score | Source |
|---|---|---|---|---|---|
| 2019 | No Designation | 0 | No Designation | 5 | fsms-school-2019 ⓘ |
| 2020 | No Designation | 0 | No Designation | 5 | fsms-school-2020 ⓘ |
| 2022 | No Designation | 0 | No Designation | 10 | fsms-school-2022 ⓘ |
| 2023 | No Designation | 0 | No Designation | 5 | fsms-school-2023 ⓘ |
| 2024 | No Designation | 0 | No Designation | 15 | fsms-school-2024 ⓘ |
| 2025 | No Designation | 0 | No Designation | 5 | fsms-school-2025 ⓘ |
FSMS fund balance (Indicator 1): FY2023 4.7% ($4,676,849 of $111,283,935) fsms-ind1-school-2023 ⓘ · FY2024 12.8% ($13,787,269 of $109,190,481) fsms-ind1-school-2024 ⓘ · FY2025 4.7% ($5,145,021 of $115,778,166) fsms-ind1-school-2025 ⓘ
OSC has no school FSMS summary file for FY2021 online; that year is blank.
NYSED Property Tax Report Cards
| School year | Proposed budget | Budget change | Proposed levy | Levy change | Levy limit (excl. exemptions) | Limit minus levy | Enrollment | Per pupil | Unrestricted FB % of budget | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| 2021-22 | $104,343,650 | 1.7% | $66,895,988 | 0% | $68,213,558 | $1,317,570 | 4,463 | $23,380 | 4% | ptrc-2021-22 ⓘ |
| 2022-23 | $109,153,415 | 4.6% | $68,311,079 | 2.1% | $69,334,282 | $1,023,203 | 4,526 | $24,117 | 4% | ptrc-2022-23 ⓘ |
| 2023-24 | $116,921,215 | 7.1% | $68,311,079 | 0% | $71,088,285 | $2,777,206 | 4,622 | $25,297 | 4% | ptrc-2023-24 ⓘ |
| 2024-25 | $119,681,725 | 2.4% | $70,561,900 | 3.3% | $71,415,195 | $864,459 | 4,667 | $25,644 | 4% | ptrc-2024-25 ⓘ |
| 2025-26 | $128,625,535 | 7.5% | $72,910,813 | 3.3% | $73,764,107 | $853,294 | 4,711 | $27,303 | 4% | ptrc-2025-26 ⓘ |
| 2026-27 | $136,010,945 | 5.7% | $76,067,287 | 4.3% | $76,067,287 | $0 | 4,695 | $28,969 | 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)
Majority approval is needed unless the levy exceeds the limit (60%).
| School year | Round | Yes | No | % yes | Result | Source |
|---|---|---|---|---|---|---|
| 2025-26 | Vote | 2,731 | 1,403 | 66.1% | Passed | vote-2025-26 ⓘ |
OSC audits (2)
- Penfield Central School District – Procurement (2022M-76) October 21, 2022 · Purchasing
- Penfield Central School District – Financial Management (2015M-162) November 30, 2015 · Financial Condition
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.
- 2026-09-08 · Board of Education · DRAFT 8 25 26 Minutes.pdf minutes · budget terms on p. 4 · fund balance, tax levy
- 2026-08-25 · Board of Education · BOE - Treasurer Report May 25-26.pdf packet · budget terms on p. 2, 4 · appropriated, fund balance, capital reserve, adopted budget
- 2026-08-25 · Board of Education · BOE - Treasurer Report June 25-26.pdf packet · budget terms on p. 2, 4 · appropriated, fund balance, capital reserve, adopted budget
- 2026-08-25 · Board of Education · BOARD MEETING AGENDA (minutes) minutes · budget terms on p. 1 · fund balance, tax levy
- 2026-10-06 · Penfield Central School District - Board of Education · watch at 5:17
- 2026-09-08 · Penfield Central School District - Board of Education · watch at 28:58
- 2026-08-25 · Penfield Central School District - Board of Education · watch at 42:14
- 2026-06-09 · Penfield Central School District - Board of Education · watch at 79:35
- 2026-05-26 · Penfield Central School District - Board of Education | · watch at 6:33
- 2026-05-05 · Penfield Central School District - | Board of Education · watch at 10:03
- 2026-04-21 · Penfield Central School District - | Board of Education · watch at 20:55
- 2026-03-24 · Penfield Central School District - | Board of Education · watch at 83:16
Machine transcripts; listen before citing. Meeting Insights library
Profile data as JSON: /api/entity/monroe-county/penfield-csd.json