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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Scotia-Glenville CSD

School district · Schenectady County · Capital Region · OSC municipal code 420633100200 · NYSED BEDS 530202 · OSC name “Scotia-Glenville Central School District”

Enrollment 2,157 (NYSED PTRC) · Meeting coverage: documents

Flags

Proposed levy above tax cap

NYSED Property Tax Report Card: proposed levy (excluding exemptions) exceeded the levy limit in 2025-26 (by $614,115); passing requires 60% voter approval.

Source: ptrc-2025-26 ⓘ

School budget defeated

NYSED vote results: budget defeated in 2025-26.

Source: vote-2025-26 ⓘ

Compared with Capital Region school districts

IndicatorScotia-Glenville CSDPeer medianPercentilePeersBasis
Operating spending per pupil$31,120$31,73342nd73AFR 2025, operating funds (our calc)
Property tax per pupil$16,127$14,11765th73AFR 2025 real property taxes (our calc)
Debt per pupil$15,070$15,26747th71AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending8.3%6.9%69th73AFR 2025 (our calc)
State aid % of operating revenue39.2%45.9%35th73AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)1.8%5.5%3rd73OSC FSMS FY2025
Operating spending growth over 5 AFR years18.5%21.3%37th73AFR 2021–2025 (our calc)
Levy growth13.1%11.8%60th732021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$31,964$33,72738th73NYSED PTRC 2026-27
FSMS fiscal stress score (higher = more stress)23.3094th73OSC 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$16.8M$33.6M$50.3M$67.1M2019202020212022202320242025Revenue 2019: $55.6MRevenue 2020: $56.1MRevenue 2021: $56.8MRevenue 2022: $59.9MRevenue 2023: $62.9MRevenue 2024: $65.0MRevenue 2025: $65.6MSpending 2019: $55.4MSpending 2020: $55.1MSpending 2021: $56.6MSpending 2022: $60.0MSpending 2023: $61.9MSpending 2024: $64.2MSpending 2025: $67.1M

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)
$-1.7M$-971k$-260k$451k$1.2M2019202020212022202320242025General fund result (incl. transfers) 2019: $201kGeneral fund result (incl. transfers) 2020: $917kGeneral fund result (incl. transfers) 2021: $-17kGeneral fund result (incl. transfers) 2022: $-325kGeneral fund result (incl. transfers) 2023: $912kGeneral fund result (incl. transfers) 2024: $1.2MGeneral fund result (incl. transfers) 2025: $-1.7M

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$11.5M$23.1M$34.6M$46.2M2019202020212022202320242025Debt outstanding 2019: $26.0MDebt outstanding 2020: $36.5MDebt outstanding 2021: $33.4MDebt outstanding 2022: $30.3MDebt outstanding 2023: $40.3MDebt outstanding 2024: $46.2MDebt outstanding 2025: $32.5MDebt service 2019: $5.0MDebt service 2020: $5.0MDebt service 2021: $4.7MDebt service 2022: $5.0MDebt service 2023: $4.7MDebt service 2024: $5.5MDebt service 2025: $5.6M

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$8.8M$17.6M$26.3M$35.1M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $31.0MProposed levy 2022-23: $31.5MProposed levy 2023-24: $32.5MProposed levy 2024-25: $33.4MProposed levy 2025-26: $35.1MProposed levy 2026-27: $35.1MLevy limit 2021-22: $29.8MLevy limit 2022-23: $30.7MLevy limit 2023-24: $31.6MLevy limit 2024-25: $31.9MLevy limit 2025-26: $33.0MLevy limit 2026-27: $33.5M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$8k$16k$24k$32k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $25kBudget per pupil 2022-23: $27kBudget per pupil 2023-24: $28kBudget per pupil 2024-25: $30kBudget per pupil 2025-26: $31kBudget per pupil 2026-27: $32k
OSC FSMS fund balance ratio
FY20234.1%FY20244.3%FY20251.8%

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 DesignationFY202523.3 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)$55,590,971$55,393,225$53,345,752$53,144,369$30,217,267$0$21,923,227$5,036,716$25,977,975afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$56,140,398$55,119,928$53,953,988$53,037,347$31,316,636$0$21,687,521$5,027,279$36,456,530afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$56,839,104$56,647,476$54,511,796$54,529,042$32,276,620$0$20,792,406$4,699,375$33,436,027afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$59,936,437$59,977,100$55,263,694$55,588,884$32,386,548$0$21,667,404$5,024,048$30,296,650afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$62,879,769$61,899,211$57,489,882$56,577,601$32,900,929$0$22,340,893$4,743,177$40,280,840afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$64,997,777$64,224,974$61,265,580$60,104,347$33,837,465$0$25,050,010$5,452,111$46,183,779afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$65,572,479$67,125,158$62,006,066$63,687,260$34,785,997$0$25,727,729$5,576,863$32,505,768afr-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$28,494,964$29,453,376$29,480,959$27,5833.4%No
2020$29,453,376$30,202,912$30,420,782$217,8702.5%No
2021$30,202,912$31,008,284$31,008,284$02.7%No
2022$31,007,380$31,047,688$31,048,264$5760.1%No
2023$31,047,688$31,547,351$31,549,975$2,6241.6%No
2024$31,547,351$32,489,165$32,914,719$425,5543%No
2025$32,489,165$33,408,512$33,418,948$10,4362.8%No
2026$33,408,512$34,492,843$34,493,692$8493.3%No
2027$34,492,843$35,108,110$35,108,110$01.8%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 Designation10fsms-school-2019 ⓘ
2020No Designation0No Designation10fsms-school-2020 ⓘ
2022No Designation0No Designation20fsms-school-2022 ⓘ
2023No Designation0No Designation0fsms-school-2023 ⓘ
2024No Designation0No Designation5fsms-school-2024 ⓘ
2025No Designation23.3No Designation20fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 4.1% ($2,334,528 of $56,577,601) fsms-ind1-school-2023 ⓘ · FY2024 4.3% ($2,590,136 of $60,104,347) fsms-ind1-school-2024 ⓘ · FY2025 1.8% ($1,137,873 of $63,687,260) 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$59,127,4251.7%$31,047,6880.1%$29,781,465$5762,370$24,9483.5%ptrc-2021-22 ⓘ
2022-23$60,274,9491.9%$31,547,3511.6%$30,663,457$2,6242,248$26,8133.8%ptrc-2022-23 ⓘ
2023-24$62,959,5824.5%$32,489,1653%$31,594,464$425,5542,210$28,4882.2%ptrc-2023-24 ⓘ
2024-25$65,085,1943.4%$33,408,5122.8%$31,871,449$10,4362,157$30,1743.7%ptrc-2024-25 ⓘ
2025-26$67,128,6583.1%$35,107,8075.1%$33,022,156$-614,1152,149$31,2370.9%ptrc-2025-26 ⓘ
2026-27$67,155,9321%$35,108,1101.8%$33,488,189$02,101$31,9640.8%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
2022-2373.4%2023-2478.7%2024-2576.3%2025-2655.1% defeated2025-26 re74.2%2026-2770.7%

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

School yearRoundYesNo% yesResultSource
2022-23Vote93333873.4%Passedvote-2022-23 ⓘ
2023-24Vote82322378.7%Passedvote-2023-24 ⓘ
2024-25Vote85126576.3%Passedvote-2024-25 ⓘ
2025-26Vote1,20698455.1%Defeatedvote-2025-26 ⓘ
2025-26Re-vote1,61056074.2%Passedrevote-2025-26 ⓘ
2026-27Vote1,07844770.7%Passedvote-2026-27 ⓘ

OSC audits (1)

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 and audit moments in meeting transcripts (11 meetings)

Machine transcripts; listen before citing. Meeting Insights library

Profile data as JSON: /api/entity/schenectady-county/scotia-glenville-csd.json