Civic Finance

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

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East Greenbush CSD

School district · Rensselaer County · Capital Region · OSC municipal code 380624900100 · NYSED BEDS 490301 · OSC name “East Greenbush Central School District”

Enrollment 4,078 (NYSED PTRC) · Meeting coverage: documents

Flags

Recurring deficits our calculation

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

Source: afr-2023 ⓘ · afr-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2026 (by $947,667, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Proposed levy above tax cap

NYSED Property Tax Report Card: proposed levy (excluding exemptions) exceeded the levy limit in 2025-26 (by $947,667); passing requires 60% voter approval.

Source: ptrc-2025-26 ⓘ

Compared with Capital Region school districts

IndicatorEast Greenbush CSDPeer medianPercentilePeersBasis
Operating spending per pupil$28,165$31,73325th73AFR 2025, operating funds (our calc)
Property tax per pupil$16,058$14,11762nd73AFR 2025 real property taxes (our calc)
Debt per pupil$7,827$15,26718th71AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending6%6.9%41st73AFR 2025 (our calc)
State aid % of operating revenue35.4%45.9%27th73AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)5.3%5.5%48th73OSC FSMS FY2025
Operating spending growth over 5 AFR years24.5%21.3%60th73AFR 2021–2025 (our calc)
Levy growth9.4%11.8%34th732021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$28,513$33,72712th73NYSED PTRC 2026-27
FSMS fiscal stress score (higher = more stress)0028th73OSC 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$28.7M$57.4M$86.1M$115M2019202020212022202320242025Revenue 2019: $93.8MRevenue 2020: $94.1MRevenue 2021: $95.1MRevenue 2022: $105MRevenue 2023: $105MRevenue 2024: $112MRevenue 2025: $114MSpending 2019: $91.2MSpending 2020: $94.7MSpending 2021: $92.3MSpending 2022: $103MSpending 2023: $105MSpending 2024: $110MSpending 2025: $115M

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)
$-2.5M$-949k$561k$2.1M$3.6M2019202020212022202320242025General fund result (incl. transfers) 2019: $2.4MGeneral fund result (incl. transfers) 2020: $2.4MGeneral fund result (incl. transfers) 2021: $3.6MGeneral fund result (incl. transfers) 2022: $-541kGeneral fund result (incl. transfers) 2023: $-49kGeneral fund result (incl. transfers) 2024: $2.2MGeneral 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$9.8M$19.6M$29.4M$39.2M2019202020212022202320242025Debt outstanding 2019: $25.3MDebt outstanding 2020: $28.7MDebt outstanding 2021: $39.2MDebt outstanding 2022: $39.2MDebt outstanding 2023: $33.0MDebt outstanding 2024: $27.5MDebt outstanding 2025: $31.9MDebt service 2019: $6.6MDebt service 2020: $9.2MDebt service 2021: $6.7MDebt service 2022: $7.9MDebt service 2023: $7.2MDebt service 2024: $6.9MDebt service 2025: $6.9M

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$16.0M$31.9M$47.9M$63.9M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $58.4MProposed levy 2022-23: $58.4MProposed levy 2023-24: $58.7MProposed levy 2024-25: $59.0MProposed levy 2025-26: $61.8MProposed levy 2026-27: $63.9MLevy limit 2021-22: $54.7MLevy limit 2022-23: $57.7MLevy limit 2023-24: $55.2MLevy limit 2024-25: $56.6MLevy limit 2025-26: $58.5MLevy limit 2026-27: $61.3M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$7k$14k$21k$29k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $26kBudget per pupil 2022-23: $26kBudget per pupil 2023-24: $27kBudget per pupil 2024-25: $27kBudget per pupil 2025-26: $28kBudget per pupil 2026-27: $29k
OSC FSMS fund balance ratio
FY20235.2%FY20244.3%FY20255.3%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY202216.7 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)$93,812,026$91,247,505$90,111,514$87,749,603$59,421,334$0$28,355,172$6,594,033$25,254,500afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$94,077,749$94,737,068$90,532,953$88,139,019$61,659,860$0$27,113,772$9,202,653$28,680,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$95,074,100$92,257,356$92,652,000$89,069,802$63,180,362$0$27,307,106$6,710,822$39,228,431afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$104,917,192$102,920,935$95,945,333$96,486,180$64,883,760$0$29,078,815$7,938,767$39,204,697afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$105,278,859$105,378,107$98,745,999$98,795,052$64,948,760$0$31,686,934$7,233,821$32,980,042afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$111,853,491$110,039,504$106,714,343$104,549,873$64,874,077$0$38,630,801$6,875,347$27,485,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$114,342,839$114,856,910$107,563,403$110,023,254$65,483,883$0$40,469,913$6,903,837$31,920,000afr-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$53,190,977$55,461,790$55,626,019$164,2294.3%No
2020$55,461,790$57,511,067$58,263,867$752,8003.7%No
2021$57,511,067$58,374,546$58,441,166$66,6201.5%No
2022$58,374,546$59,126,576$59,126,576$01.3%No
2023$58,374,546$58,374,546$61,261,708$2,887,1620%No
2024$58,374,546$58,666,419$60,685,356$2,018,9370.5%No
2025$58,666,419$58,989,333$58,989,333$00.6%No
2026$58,989,333$61,820,821$60,873,154$-947,6674.8%Yes
2027$61,820,821$63,877,604$63,877,604$03.3%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

FYStress designationFiscal scoreEnvironmental ratingEnv. scoreSource
2019No Designation0No Designation0fsms-school-2019 ⓘ
2020No Designation0No Designation0fsms-school-2020 ⓘ
2022No Designation16.7No Designation0fsms-school-2022 ⓘ
2023No Designation0No Designation0fsms-school-2023 ⓘ
2024No Designation0No Designation0fsms-school-2024 ⓘ
2025No Designation0No Designation5fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 5.2% ($5,159,597 of $98,849,852) fsms-ind1-school-2023 ⓘ · FY2024 4.3% ($4,462,422 of $104,549,873) fsms-ind1-school-2024 ⓘ · FY2025 5.3% ($5,756,120 of $110,023,254) 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$103,535,1173.8%$58,374,5460%$54,723,998$752,0294,018$25,7683.8%ptrc-2021-22 ⓘ
2022-23$104,840,4701.3%$58,374,5460%$57,681,469$2,887,1624,023$26,0603.9%ptrc-2022-23 ⓘ
2023-24$108,812,8823.8%$58,666,4190.5%$55,224,773$04,076$26,6964%ptrc-2023-24 ⓘ
2024-25$111,660,5572.6%$58,989,3330.6%$56,552,558$04,078$27,3814%ptrc-2024-25 ⓘ
2025-26$115,153,0003.1%$61,820,8214.8%$58,461,803$-947,6674,117$27,9704%ptrc-2025-26 ⓘ
2026-27$118,872,0003.2%$63,877,6043.3%$61,273,320$04,169$28,5134%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
2022-2384.9%2023-2483.8%2024-2586.9%2025-2665.5%2026-2772.3%

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

School yearRoundYesNo% yesResultSource
2022-23Vote98317584.9%Passedvote-2022-23 ⓘ
2023-24Vote99619283.8%Passedvote-2023-24 ⓘ
2024-25Vote1,51822886.9%Passedvote-2024-25 ⓘ
2025-26Vote1,85697665.5%Passedvote-2025-26 ⓘ
2026-27Vote1,22447072.3%Passedvote-2026-27 ⓘ

OSC audits (2)

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.

Budget-related meeting documents (4)

All documents for this entity

Profile data as JSON: /api/entity/rensselaer-county/east-greenbush-csd.json