Civic Finance

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

Capital Region › School districts › Overlapping entities

Greater Amsterdam School District

School district · Montgomery County · Capital Region · OSC municipal code 270502000000 · NYSED BEDS 270100 · OSC name “Amsterdam City School District”

Enrollment 3,750 (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 15.18% of the budget; Real Property Tax Law §1318 limits it to 4%.

Source: ptrc-2026-27 ⓘ

Compared with Capital Region school districts

IndicatorThis entityPeer medianPercentilePeersBasis
Operating spending per pupil$28,938$31,73329th73AFR 2025, operating funds (our calc)
Property tax per pupil$6,164$14,1175th73AFR 2025 real property taxes (our calc)
Debt per pupil$11,047$15,26723rd71AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending7.6%6.9%59th73AFR 2025 (our calc)
State aid % of operating revenue66.5%45.9%92nd73AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)18.9%5.5%86th73OSC FSMS FY2025
Operating spending growth over 5 AFR years40.9%21.3%94th73AFR 2021–2025 (our calc)
Levy growth0%11.8%3rd732021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$30,673$33,72729th73NYSED PTRC 2026-27
FSMS fiscal stress score (higher = more stress)20090th73OSC 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$28.8M$57.6M$86.3M$115M2019202020212022202320242025Revenue 2019: $83.0MRevenue 2020: $84.9MRevenue 2021: $82.3MRevenue 2022: $92.3MRevenue 2023: $103MRevenue 2024: $115MRevenue 2025: $111MSpending 2019: $79.1MSpending 2020: $80.5MSpending 2021: $77.0MSpending 2022: $91.4MSpending 2023: $93.0MSpending 2024: $97.9MSpending 2025: $109M

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)
$0k$1.6M$3.3M$4.9M$6.6M2019202020212022202320242025General fund result (incl. transfers) 2019: $3.6MGeneral fund result (incl. transfers) 2020: $2.9MGeneral fund result (incl. transfers) 2021: $5.1MGeneral fund result (incl. transfers) 2022: $5.6MGeneral fund result (incl. transfers) 2023: $4.5MGeneral fund result (incl. transfers) 2024: $6.6MGeneral fund result (incl. transfers) 2025: $3.3M

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$18.1M$36.1M$54.2M$72.3M2019202020212022202320242025Debt outstanding 2019: $60.7MDebt outstanding 2020: $72.3MDebt outstanding 2021: $65.7MDebt outstanding 2022: $56.3MDebt outstanding 2023: $46.1MDebt outstanding 2024: $43.4MDebt outstanding 2025: $41.4MDebt service 2019: $8.2MDebt service 2020: $7.3MDebt service 2021: $8.3MDebt service 2022: $16.0MDebt service 2023: $13.5MDebt service 2024: $9.0MDebt service 2025: $8.2M

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$5.8M$11.6M$17.4M$23.2M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $21.5MProposed levy 2022-23: $21.5MProposed levy 2023-24: $21.5MProposed levy 2024-25: $21.5MProposed levy 2025-26: $21.5MProposed levy 2026-27: $21.5MLevy limit 2021-22: $19.9MLevy limit 2022-23: $19.7MLevy limit 2023-24: $20.6MLevy limit 2024-25: $22.5MLevy limit 2025-26: $23.2MLevy limit 2026-27: $22.4M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$8k$15k$23k$31k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $21kBudget per pupil 2022-23: $23kBudget per pupil 2023-24: $25kBudget per pupil 2024-25: $26kBudget per pupil 2025-26: $28kBudget per pupil 2026-27: $31k
OSC FSMS fund balance ratio
FY202319.6%FY202425.3%FY202518.9%

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 DesignationFY202520 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)$83,025,438$79,073,037$74,578,371$71,010,696$24,840,331$0$49,636,866$8,166,397$60,683,212afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$84,891,890$80,477,123$75,657,787$72,718,139$23,764,095$0$52,225,487$7,336,281$72,252,159afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$82,296,834$77,019,111$75,818,910$70,705,768$23,207,390$0$49,848,182$8,346,730$65,717,515afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$92,339,901$91,365,467$79,093,602$73,530,053$23,854,455$0$55,618,017$16,008,930$56,348,609afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$102,511,998$93,041,219$86,556,221$82,104,712$23,608,998$0$62,528,298$13,513,018$46,094,035afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$115,116,628$97,877,239$95,287,755$88,733,347$23,490,479$0$70,412,413$8,970,742$43,365,244afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$111,205,174$108,517,947$98,257,185$94,919,050$23,116,381$0$73,929,107$8,206,718$41,425,111afr-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$20,867,972$20,875,122$23,348,927$2,473,8050%No
2020$20,875,113$20,875,122$21,243,651$368,5290%No
2021$20,875,122$21,507,377$22,674,469$1,167,0923%No
2022$21,501,377$21,501,377$22,068,186$566,8090%No
2023$21,501,377$21,501,377$21,509,141$7,7640%No
2024$21,501,377$21,501,377$21,557,415$56,0380%No
2025$21,501,377$21,501,377$22,543,567$1,042,1900%No
2026$21,501,377$21,501,377$23,195,010$1,693,6330%No
2027$21,501,377$21,501,377$22,402,387$901,0100%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 Designation0Moderate Environmental Stress46.7fsms-school-2019 ⓘ
2020No Designation0Moderate Environmental Stress46.7fsms-school-2020 ⓘ
2022No Designation0Moderate Environmental Stress46.7fsms-school-2022 ⓘ
2023No Designation0Moderate Environmental Stress56.7fsms-school-2023 ⓘ
2024No Designation0Susceptible Environmental Stress41.7fsms-school-2024 ⓘ
2025No Designation20Moderate Environmental Stress50fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 19.6% ($16,118,844 of $82,104,712) fsms-ind1-school-2023 ⓘ · FY2024 25.3% ($20,966,892 of $88,733,347) fsms-ind1-school-2024 ⓘ · FY2025 18.9% ($17,924,998 of $94,919,050) 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$79,310,3194.5%$21,501,3770%$19,864,793$566,8093,700$21,43518.3%ptrc-2021-22 ⓘ
2022-23$86,035,0938.5%$21,501,3770%$19,713,247$7,7643,700$23,25317.7%ptrc-2022-23 ⓘ
2023-24$91,421,9806.3%$21,501,3770%$20,598,879$56,0383,700$24,70922.4%ptrc-2023-24 ⓘ
2024-25$96,957,4126.1%$21,501,3770%$22,537,646$1,042,1903,750$25,85521.1%ptrc-2024-25 ⓘ
2025-26$104,680,8428%$21,501,3770%$23,195,010$1,693,6333,700$28,29213.4%ptrc-2025-26 ⓘ
2026-27$111,956,6167%$21,501,3770%$22,402,387$901,0103,650$30,67315.2%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
2022-2372.1%2023-2474.6%2024-2575.6%2025-2674.3%2026-2770.7%

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

School yearRoundYesNo% yesResultSource
2022-23Vote34113272.1%Passedvote-2022-23 ⓘ
2023-24Vote57619674.6%Passedvote-2023-24 ⓘ
2024-25Vote32310475.6%Passedvote-2024-25 ⓘ
2025-26Vote42314674.3%Passedvote-2025-26 ⓘ
2026-27Vote70329170.7%Passedvote-2026-27 ⓘ

OSC audits (2)

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

Profile data as JSON: /api/entity/montgomery-county/amsterdam-csd.json