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

Rensselaer City School District

School district · Rensselaer County · Capital Region · OSC municipal code 380547000000 · NYSED BEDS 491200

Enrollment 1,057 (NYSED PTRC) · Meeting coverage: documents

No indicator flags.

Compared with Capital Region school districts

IndicatorThis entityPeer medianPercentilePeersBasis
Operating spending per pupil$32,370$31,73358th73AFR 2025, operating funds (our calc)
Property tax per pupil$10,284$14,11725th73AFR 2025 real property taxes (our calc)
Debt per pupil$39,172$15,26798th71AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending11.1%6.9%92nd73AFR 2025 (our calc)
State aid % of operating revenue51.6%45.9%67th73AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)3.5%5.5%9th73OSC FSMS FY2025
Operating spending growth over 5 AFR years32.9%21.3%84th73AFR 2021–2025 (our calc)
Levy growth15.8%11.8%83rd732021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$34,209$33,72754th73NYSED PTRC 2026-27
FSMS fiscal stress score (higher = more stress)6.7073rd73OSC 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$9.2M$18.5M$27.7M$37.0M2019202020212022202320242025Revenue 2019: $25.9MRevenue 2020: $27.7MRevenue 2021: $27.8MRevenue 2022: $32.1MRevenue 2023: $33.8MRevenue 2024: $36.5MRevenue 2025: $37.0MSpending 2019: $27.5MSpending 2020: $28.6MSpending 2021: $25.8MSpending 2022: $30.3MSpending 2023: $31.1MSpending 2024: $32.7MSpending 2025: $34.2M

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)
$-125k$1.2M$2.6M$4.0M$5.3M2019202020212022202320242025General fund result (incl. transfers) 2019: $-97kGeneral fund result (incl. transfers) 2020: $193kGeneral fund result (incl. transfers) 2021: $364kGeneral fund result (incl. transfers) 2022: $-125kGeneral fund result (incl. transfers) 2023: $10kGeneral fund result (incl. transfers) 2024: $5.3MGeneral fund result (incl. transfers) 2025: $3.0M

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$14.0M$28.1M$42.1M$56.2M2019202020212022202320242025Debt outstanding 2019: $56.2MDebt outstanding 2020: $52.2MDebt outstanding 2021: $51.7MDebt outstanding 2022: $49.3MDebt outstanding 2023: $46.8MDebt outstanding 2024: $44.2MDebt outstanding 2025: $41.4MDebt service 2019: $4.8MDebt service 2020: $4.8MDebt service 2021: $3.5MDebt service 2022: $5.1MDebt service 2023: $5.0MDebt service 2024: $4.9MDebt service 2025: $3.8M

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$2.4M$4.8M$7.3M$9.7M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $8.4MProposed levy 2022-23: $8.9MProposed levy 2023-24: $9.1MProposed levy 2024-25: $9.4MProposed levy 2025-26: $9.5MProposed levy 2026-27: $9.7MLevy limit 2021-22: $6.7MLevy limit 2022-23: $6.2MLevy limit 2023-24: $6.3MLevy limit 2024-25: $6.4MLevy limit 2025-26: $6.6MLevy limit 2026-27: $6.8M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$9k$17k$26k$34k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $25kBudget per pupil 2022-23: $26kBudget per pupil 2023-24: $28kBudget per pupil 2024-25: $30kBudget per pupil 2025-26: $33kBudget per pupil 2026-27: $34k
OSC FSMS fund balance ratio
FY20232.3%FY20243.2%FY20253.5%

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

OSC FSMS fiscal stress score (higher = more stress)
FY201938.3 Susceptible Fiscal StressFY202043.3 Susceptible Fiscal StressFY202215 No DesignationFY202320 No DesignationFY20240 No DesignationFY20256.7 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)$25,917,263$27,506,675$25,091,001$25,187,852$8,145,117$395,832$14,248,771$4,811,300$56,155,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$27,666,051$28,563,135$25,785,656$25,592,559$8,558,168$407,271$15,237,154$4,812,900$52,236,810afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$27,812,786$25,750,135$25,215,676$24,852,006$8,303,180$397,083$15,237,423$3,542,200$51,710,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$32,132,291$30,334,108$27,509,138$27,634,427$9,203,637$436,278$16,779,244$5,087,265$49,320,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$33,835,445$31,110,999$32,412,751$32,402,383$9,638,384$496,600$18,199,874$4,965,960$46,805,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$36,487,388$32,657,591$35,338,188$30,006,342$10,471,393$507,244$18,698,635$4,899,889$44,170,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$36,955,009$34,214,589$35,119,884$32,116,833$10,870,462$526,278$19,080,611$3,786,825$41,405,000afr-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$6,757,947$7,320,892$7,608,039$287,1478.3%No
2020$7,320,892$7,685,345$7,704,346$19,0015%No
2021$7,685,345$7,685,344$6,163,169$-1,522,1750%Yes
2022$7,685,344$8,361,655$9,041,447$679,7928.8%No
2023$8,361,655$8,854,992$8,906,066$51,0745.9%No
2024$8,854,992$9,125,594$9,125,594$03.1%No
2025$9,125,594$9,426,789$9,426,789$03.3%No
2026$9,426,789$9,501,949$9,501,949$00.8%No
2027$9,501,949$9,683,759$9,683,759$01.9%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
2019Susceptible Fiscal Stress38.3Moderate Environmental Stress45fsms-school-2019 ⓘ
2020Susceptible Fiscal Stress43.3Susceptible Environmental Stress38.3fsms-school-2020 ⓘ
2022No Designation15Susceptible Environmental Stress41.7fsms-school-2022 ⓘ
2023No Designation20Moderate Environmental Stress48.3fsms-school-2023 ⓘ
2024No Designation0Moderate Environmental Stress51.7fsms-school-2024 ⓘ
2025No Designation6.7Moderate Environmental Stress55fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 2.3% ($734,637 of $32,402,383) fsms-ind1-school-2023 ⓘ · FY2024 3.2% ($962,047 of $30,006,342) fsms-ind1-school-2024 ⓘ · FY2025 3.5% ($1,023,915 of $32,116,833) 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$27,694,5672.5%$8,361,6558.8%$6,667,682$679,7931,115$24,8380%ptrc-2021-22 ⓘ
2022-23$28,682,4953.6%$8,854,9925.9%$6,168,363$51,0731,085$26,4352.3%ptrc-2022-23 ⓘ
2023-24$30,258,9145.5%$9,125,5933.1%$6,262,229$01,100$27,5083.1%ptrc-2023-24 ⓘ
2024-25$32,074,6646%$9,426,7893.3%$6,429,197$01,057$30,3452%ptrc-2024-25 ⓘ
2025-26$34,130,5206.4%$9,501,9480.8%$6,569,060$01,034$33,0083%ptrc-2025-26 ⓘ
2026-27$35,475,1103.9%$9,683,7591.9%$6,784,147$01,037$34,2092.9%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
2022-2361.7%2023-2464.8%2024-2569.8%2025-2669.5%2026-2773.3%

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

School yearRoundYesNo% yesResultSource
2022-23Vote16910561.7%Passedvote-2022-23 ⓘ
2023-24Vote1387564.8%Passedvote-2023-24 ⓘ
2024-25Vote1767669.8%Passedvote-2024-25 ⓘ
2025-26Vote1556869.5%Passedvote-2025-26 ⓘ
2026-27Vote1405173.3%Passedvote-2026-27 ⓘ

OSC audits (3)

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

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