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

Putnam Valley Csd

School district · Putnam County · Mid-Hudson · OSC municipal code 370769600300 · NYSED BEDS 480503 · OSC name “Putnam Valley Central School District”

Enrollment 1,481 (NYSED PTRC) · Meeting coverage: documents

No indicator flags.

Compared with Mid-Hudson school districts

IndicatorPutnam Valley CsdPeer medianPercentilePeersBasis
Operating spending per pupil$39,946$38,44855th65AFR 2025, operating funds (our calc)
Property tax per pupil$27,844$21,30076th65AFR 2025 real property taxes (our calc)
Debt per pupil$10,878$13,23037th63AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending4.5%4.5%49th65AFR 2025 (our calc)
State aid % of operating revenue28.3%35.2%26th65AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)4.4%4.4%45th65OSC FSMS FY2025
Operating spending growth over 5 AFR years15.6%22.3%23rd65AFR 2021–2025 (our calc)
Levy growth12%13.1%42nd652021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$42,622$41,52156th65NYSED 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$15.9M$31.8M$47.7M$63.6M2019202020212022202320242025Revenue 2019: $50.8MRevenue 2020: $51.1MRevenue 2021: $53.0MRevenue 2022: $54.6MRevenue 2023: $59.5MRevenue 2024: $63.6MRevenue 2025: $63.4MSpending 2019: $52.1MSpending 2020: $50.1MSpending 2021: $51.2MSpending 2022: $52.9MSpending 2023: $56.4MSpending 2024: $56.1MSpending 2025: $59.2M

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)
$-611k$837k$2.3M$3.7M$5.2M2019202020212022202320242025General fund result (incl. transfers) 2019: $-611kGeneral fund result (incl. transfers) 2020: $1.4MGeneral fund result (incl. transfers) 2021: $2.0MGeneral fund result (incl. transfers) 2022: $1.1MGeneral fund result (incl. transfers) 2023: $902kGeneral fund result (incl. transfers) 2024: $5.2MGeneral fund result (incl. transfers) 2025: $2.5M

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$6.2M$12.4M$18.7M$24.9M2019202020212022202320242025Debt outstanding 2019: $14.4MDebt outstanding 2020: $17.7MDebt outstanding 2021: $24.9MDebt outstanding 2022: $22.9MDebt outstanding 2023: $20.8MDebt outstanding 2024: $17.8MDebt outstanding 2025: $16.1MDebt service 2019: $2.5MDebt service 2020: $2.5MDebt service 2021: $2.6MDebt service 2022: $2.7MDebt service 2023: $2.8MDebt service 2024: $1.9MDebt service 2025: $2.7M

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$10.9M$21.7M$32.6M$43.4M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $38.8MProposed levy 2022-23: $39.3MProposed levy 2023-24: $40.3MProposed levy 2024-25: $41.3MProposed levy 2025-26: $42.6MProposed levy 2026-27: $43.4MLevy limit 2021-22: $37.4MLevy limit 2022-23: $38.4MLevy limit 2023-24: $39.2MLevy limit 2024-25: $40.1MLevy limit 2025-26: $41.0MLevy limit 2026-27: $41.2M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$11k$21k$32k$43k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $33kBudget per pupil 2022-23: $36kBudget per pupil 2023-24: $38kBudget per pupil 2024-25: $41kBudget per pupil 2025-26: $42kBudget per pupil 2026-27: $43k
OSC FSMS fund balance ratio
FY20234.4%FY20244.6%FY20254.4%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20196.7 No DesignationFY20206.7 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)$50,767,500$52,086,300$50,566,107$51,176,681$36,737,295$55,666$11,359,906$2,524,971$14,388,993afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$51,114,574$50,127,118$50,201,254$48,825,254$37,468,778$78,011$11,713,784$2,511,735$17,702,128afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$52,990,285$51,156,781$51,518,084$49,520,926$37,959,693$88,699$12,311,559$2,555,367$24,881,420afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$54,557,243$52,868,603$51,654,712$50,524,245$38,718,061$124,869$12,501,963$2,682,070$22,923,335afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$59,545,907$56,376,550$56,240,965$55,338,588$39,254,533$134,553$14,790,880$2,752,331$20,815,470afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$63,604,064$56,089,827$60,543,611$55,365,782$40,210,080$141,301$17,213,005$1,924,503$17,832,745afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$63,403,562$59,160,483$61,218,858$58,670,162$41,236,299$141,031$17,965,633$2,651,248$16,109,691afr-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$35,775,821$36,747,311$36,777,311$30,0002.7%No
2020$36,747,311$37,480,010$37,511,010$31,0002%No
2021$37,480,010$38,010,949$38,010,949$01.4%No
2022$38,010,949$38,755,967$38,780,681$24,7142%No
2023$38,755,967$39,334,859$39,378,059$43,2001.5%No
2024$39,334,859$40,300,000$40,316,649$16,6492.5%No
2025$40,300,000$41,330,762$41,343,912$13,1502.6%No
2026$41,330,762$42,568,295$43,208,294$639,9993%No
2027$42,568,295$43,412,658$43,412,658$02%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 Designation6.7No Designation15fsms-school-2019 ⓘ
2020No Designation6.7No Designation15fsms-school-2020 ⓘ
2022No Designation0No Designation25fsms-school-2022 ⓘ
2023No Designation0Susceptible Environmental Stress30fsms-school-2023 ⓘ
2024No Designation0No Designation25fsms-school-2024 ⓘ
2025No Designation0Susceptible Environmental Stress30fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 4.4% ($2,325,801 of $55,338,588) fsms-ind1-school-2023 ⓘ · FY2024 4.6% ($2,422,300 of $55,365,782) fsms-ind1-school-2024 ⓘ · FY2025 4.4% ($2,533,269 of $58,670,162) 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$53,196,4492.5%$38,755,9672%$37,444,854$24,7141,588$33,4994.1%ptrc-2021-22 ⓘ
2022-23$55,823,5304.9%$39,334,8591.5%$38,350,386$43,2001,537$36,3203.9%ptrc-2022-23 ⓘ
2023-24$58,145,1354.2%$40,300,0002.5%$39,153,573$16,6491,535$37,8804%ptrc-2023-24 ⓘ
2024-25$60,557,6534.2%$41,330,7622.6%$40,133,414$13,1501,481$40,8904%ptrc-2024-25 ⓘ
2025-26$63,331,7414.6%$42,568,2953%$41,012,647$639,9991,496$42,3344%ptrc-2025-26 ⓘ
2026-27$65,254,3323%$43,412,6582%$41,180,101$01,531$42,6224%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
2022-2362.5%2023-2454.4%2024-2555.2%2025-2656.5%2026-2752.9%

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

School yearRoundYesNo% yesResultSource
2022-23Vote76946162.5%Passedvote-2022-23 ⓘ
2023-24Vote78565854.4%Passedvote-2023-24 ⓘ
2024-25Vote75060855.2%Passedvote-2024-25 ⓘ
2025-26Vote1,23595256.5%Passedvote-2025-26 ⓘ
2026-27Vote98587652.9%Passedvote-2026-27 ⓘ

OSC audits (2)

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

Profile data as JSON: /api/entity/putnam-county/putnam-valley-csd.json