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

Florida Ufsd

School district · Orange County · Mid-Hudson · OSC municipal code 330987301500 · NYSED BEDS 442115 · OSC name “Florida Union Free School District”

Enrollment 727 (NYSED PTRC) · Meeting coverage: documents

No indicator flags.

Compared with Mid-Hudson school districts

IndicatorFlorida UfsdPeer medianPercentilePeersBasis
Operating spending per pupil$37,799$38,44841st65AFR 2025, operating funds (our calc)
Property tax per pupil$22,789$21,30058th65AFR 2025 real property taxes (our calc)
Debt per pupil$12,079$13,23044th63AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending5.9%4.5%70th65AFR 2025 (our calc)
State aid % of operating revenue35.4%35.2%52nd65AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)9.5%4.4%78th65OSC FSMS FY2025
Operating spending growth over 5 AFR years27.1%22.3%70th65AFR 2021–2025 (our calc)
Levy growth8.2%13.1%19th652021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$38,099$41,52128th65NYSED 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$7.1M$14.2M$21.3M$28.4M2019202020212022202320242025Revenue 2019: $22.8MRevenue 2020: $23.7MRevenue 2021: $23.2MRevenue 2022: $25.0MRevenue 2023: $26.2MRevenue 2024: $27.8MRevenue 2025: $28.4MSpending 2019: $22.6MSpending 2020: $22.9MSpending 2021: $21.6MSpending 2022: $24.5MSpending 2023: $25.0MSpending 2024: $26.1MSpending 2025: $27.5M

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)
$-2.1M$-1.1M$-196k$746k$1.7M2019202020212022202320242025General fund result (incl. transfers) 2019: $-1.8MGeneral fund result (incl. transfers) 2020: $726kGeneral fund result (incl. transfers) 2021: $1.7MGeneral fund result (incl. transfers) 2022: $467kGeneral fund result (incl. transfers) 2023: $1.3MGeneral fund result (incl. transfers) 2024: $1.5MGeneral fund result (incl. transfers) 2025: $-2.1M

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$3.1M$6.1M$9.2M$12.2M2019202020212022202320242025Debt outstanding 2019: $5.9MDebt outstanding 2020: $5.0MDebt outstanding 2021: $10.5MDebt outstanding 2022: $12.2MDebt outstanding 2023: $11.2MDebt outstanding 2024: $10.0MDebt outstanding 2025: $8.8MDebt service 2019: $1.0MDebt service 2020: $1.0MDebt service 2021: $847kDebt service 2022: $1.4MDebt service 2023: $1.5MDebt service 2024: $1.6MDebt service 2025: $1.6M

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$4.3M$8.5M$12.8M$17.1M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $15.8MProposed levy 2022-23: $16.1MProposed levy 2023-24: $16.3MProposed levy 2024-25: $16.6MProposed levy 2025-26: $16.8MProposed levy 2026-27: $17.1MLevy limit 2021-22: $15.5MLevy limit 2022-23: $15.7MLevy limit 2023-24: $16.1MLevy limit 2024-25: $16.1MLevy limit 2025-26: $16.2MLevy limit 2026-27: $16.4M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$10k$19k$29k$38k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $32kBudget per pupil 2022-23: $34kBudget per pupil 2023-24: $35kBudget per pupil 2024-25: $36kBudget per pupil 2025-26: $37kBudget per pupil 2026-27: $38k
OSC FSMS fund balance ratio
FY20237.5%FY20248.0%FY20259.5%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20193.3 No DesignationFY20203.3 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)$22,792,585$22,637,805$21,913,943$23,756,120$15,111,433$0$6,604,036$1,039,312$5,868,606afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$23,685,920$22,915,281$22,755,172$22,029,011$15,340,564$0$7,025,703$1,037,406$5,005,519afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$23,205,513$21,617,146$22,466,646$20,778,469$15,604,425$0$6,484,246$846,789$10,457,691afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$24,970,073$24,497,075$23,051,583$22,584,631$15,800,435$0$7,184,635$1,377,990$12,200,021afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$26,219,784$24,994,278$24,746,717$23,426,561$16,083,055$0$8,064,970$1,522,097$11,199,595afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$27,833,239$26,115,916$26,122,062$24,593,922$16,326,993$0$9,305,534$1,602,667$10,011,280afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$28,376,241$27,480,147$26,828,279$28,909,184$16,567,660$0$10,042,310$1,624,606$8,781,195afr-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$14,633,509$15,024,588$15,024,588$02.7%No
2020$15,024,588$15,249,960$15,370,222$120,2621.5%No
2021$15,249,960$15,598,470$15,598,473$32.3%No
2022$15,598,470$15,794,905$15,869,905$75,0001.3%No
2023$15,794,905$16,069,575$16,144,577$75,0021.7%No
2024$16,069,575$16,310,619$16,633,901$323,2821.5%No
2025$16,310,619$16,555,278$16,731,626$176,3481.5%No
2026$16,555,278$16,844,995$17,019,083$174,0881.8%No
2027$16,844,995$17,097,670$17,265,041$167,3711.5%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 Designation3.3No Designation15fsms-school-2019 ⓘ
2020No Designation3.3No Designation15fsms-school-2020 ⓘ
2022No Designation0Susceptible Environmental Stress30fsms-school-2022 ⓘ
2023No Designation0No Designation10fsms-school-2023 ⓘ
2024No Designation0No Designation5fsms-school-2024 ⓘ
2025No Designation0No Designation25fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 7.5% ($1,756,421 of $23,426,561) fsms-ind1-school-2023 ⓘ · FY2024 8% ($1,962,608 of $24,593,922) fsms-ind1-school-2024 ⓘ · FY2025 9.5% ($2,410,011 of $28,304,985) 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$23,537,6803.7%$15,794,9051.3%$15,462,199$75,000740$31,8085.7%ptrc-2021-22 ⓘ
2022-23$24,384,8403.6%$16,069,5751.7%$15,738,442$75,002721$33,8215%ptrc-2022-23 ⓘ
2023-24$25,328,5143.9%$16,310,6191.5%$16,055,385$323,282718$35,2764%ptrc-2023-24 ⓘ
2024-25$26,255,5733.7%$16,555,2781.5%$16,054,614$176,348727$36,1154%ptrc-2024-25 ⓘ
2025-26$26,991,6172.8%$16,844,9951.8%$16,196,052$0730$36,9754%ptrc-2025-26 ⓘ
2026-27$27,736,3302.8%$17,097,6701.5%$16,447,102$0728$38,0994%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
2022-2356.1%2023-2469.7%2024-2571.6%2025-2678.0%2026-2765.7%

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

School yearRoundYesNo% yesResultSource
2022-23Vote44835056.1%Passedvote-2022-23 ⓘ
2023-24Vote38416769.7%Passedvote-2023-24 ⓘ
2024-25Vote34113571.6%Passedvote-2024-25 ⓘ
2025-26Vote2136078%Passedvote-2025-26 ⓘ
2026-27Vote1407365.7%Passedvote-2026-27 ⓘ

OSC audits (1)

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

Profile data as JSON: /api/entity/orange-county/florida-ufsd.json