High fund balance
OSC FSMS fund balance ratio above 50% (municipalities), or NYSED-reported unrestricted fund balance above the 4% statutory limit (schools).
73 entities. Click a column heading to sort. Mixed classes are shown together only when you choose "All classes"; compare within one class for like-for-like figures. Percentile chips are within region and class. Download this view as CSV.
| Entity | Class | County | Population / enrollment | Operating spending per capita / pupil | Property tax per capita / pupil | Debt per capita / pupil | Debt service % of spending | State aid % of revenue | Sales tax % of revenue | Fund balance % (OSC FSMS) | Spending growth, 5 AFR yrs | Levy growth | Budget per pupil (NYSED PTRC) | FSMS fiscal score | Last budget vote % yes | OSC audits, 5 yrs | Flags |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Beacon City School District | School district | Dutchess | 2,525 | $35,327 | $19,033 | $14,773 | 6.2% | 36.5% | – | 5.6% | 9.9% | 22.8% | $35,559 | 6.7 | 80.8% | 1 | Recurring deficitsHigh fund balance |
| Catskill Csd | School district | Greene | 1,200 | $41,110 | $20,417 | $37,729 | 10.9% | 41.5% | – | 5% | 17.9% | 8.3% | $44,187 | 0 | 78% | 0 | High fund balance |
| Chester Ufsd | School district | Orange | 981 | $37,941 | $21,300 | $10,724 | 4.4% | 34.8% | – | 8.6% | -15.4% | 16.9% | $41,043 | 0 | 65.1% | 1 | High fund balance |
| County of Putnam | County | Putnam | 99,028 | $1,950 | $536 | $533 | 4.7% | 13% | 39.9% | 68.9% | 22.8% | -0.8% | – | 0 | – | 2 | High fund balance |
| Coxsackie-Athens Csd | School district | Greene | 1,201 | $32,752 | $17,632 | $11,082 | 5.7% | 36.2% | – | 8.9% | 24.6% | 15% | $35,118 | 6.7 | 64.8% | 1 | High fund balance |
| Eldred Csd | School district | Sullivan | 460 | $45,069 | $28,622 | $26,442 | 6.1% | 29.2% | – | 4% | -13.8% | 17.6% | $45,820 | 3.3 | 71.6% | 2 | Recurring deficitsHigh fund balanceRapid debt growth |
| Garrison Ufsd | School district | Putnam | 201 | $61,905 | $55,790 | $35,224 | 5.7% | 8.6% | – | 26.6% | 9.8% | 22.4% | $81,844 | 0 | 79.8% | 1 | High fund balanceSchool budget defeated |
| Goshen Csd | School district | Orange | 2,816 | $33,501 | $20,341 | $7,734 | 2.3% | 34.1% | – | 5.4% | 26.8% | 9.2% | $38,466 | 0 | 47.1% | 1 | High fund balanceSchool budget defeated |
| Highland Falls Csd | School district | Orange | 945 | $43,764 | $12,357 | $12,211 | 3.4% | 47.1% | – | 30.6% | 28.1% | 7.5% | $47,580 | 0 | 63.5% | 0 | High fund balance |
| Hudson City School District | School district | Columbia | 1,887 | $32,491 | $13,749 | $12,303 | 8.1% | 45.6% | – | 10.9% | 17.5% | 14% | $39,553 | 0 | 64% | 1 | High fund balance |
| Hunter-Tannersville Csd | School district | Greene | 322 | $46,845 | $38,954 | $34,786 | 8.2% | 16.1% | – | 21.3% | 10.3% | 13.1% | $51,661 | 0 | 64.7% | 2 | High fund balanceRapid debt growth |
| Kinderhook Csd | School district | Columbia | 1,703 | $31,517 | $16,161 | $16,086 | 8.7% | 40% | – | 2.6% | 24.8% | 14.8% | $31,477 | 33.3 | 58.8% | 0 | Recurring deficitsHigh fund balanceOSC stress designation |
| Kiryas Joel Village Ufsd | School district | Orange | 162 | $369,499 | $77,972 | – | 0.1% | 15.8% | – | 19.9% | 33.5% | 50.3% | $250,241 | 6.7 | 94.2% | 1 | High fund balanceLevy above tax cap |
| Liberty Csd | School district | Sullivan | 1,865 | $36,021 | $9,737 | $3,807 | 4.1% | 66.6% | – | 17.1% | 33.1% | -5.3% | $39,665 | 0 | 81.9% | 1 | High fund balance |
| Livingston Manor Csd | School district | Sullivan | 408 | $52,653 | $24,034 | – | 0% | 37.9% | – | 3.6% | 43.6% | 8.7% | $49,638 | 0 | 73.1% | 0 | High fund balance |
| Middletown City School District | School district | Orange | 7,500 | $37,353 | $9,933 | $12,331 | 3.8% | 63.6% | – | 7.3% | 42.2% | -1.7% | $39,578 | 6.7 | 74.2% | 0 | High fund balance |
| Monticello Csd | School district | Sullivan | 2,621 | $46,495 | $17,657 | $15,967 | 4.1% | 45.5% | – | 9.8% | 35% | 8.1% | $41,901 | 0 | 57.7% | 0 | High fund balance |
| Pine Bush Csd | School district | Orange | 4,552 | $33,630 | $13,957 | $6,412 | 3.1% | 51.2% | – | 11.4% | 31% | 11.5% | $33,682 | 10 | 59.4% | 1 | High fund balance |
| Port Jervis City School District | School district | Orange | 2,359 | $41,158 | $12,568 | $17,900 | 7.4% | 61.3% | – | 17.6% | 26.9% | 2% | $42,585 | 0 | 73.8% | 2 | High fund balanceRapid debt growth |
| Roscoe Csd | School district | Sullivan | 235 | $48,480 | $25,767 | $3,383 | 2.8% | 33.6% | – | 3.7% | 11.6% | 8.1% | $46,721 | 20 | 73.1% | 0 | High fund balanceLevy above tax capSchool budget defeated |
| Taconic Hills Csd | School district | Columbia | 1,062 | $38,413 | $24,174 | $7,910 | 6.9% | 29.2% | – | 35.1% | 9.8% | 8.4% | $45,709 | 0 | 72.5% | 0 | High fund balance |
| Town of Ashland | Town | Greene | 656 | $3,092 | $1,488 | $797 | 2% | 6.3% | 0% | 300.4% | 57.9% | 28.6% | – | 6.7 | – | 0 | High fund balanceLevy above tax cap |
| Town of Austerlitz | Town | Columbia | 1,556 | $1,371 | $470 | $436 | 5.1% | 23.2% | 21.4% | 118% | 35.6% | 6.4% | – | 0 | – | 0 | High fund balance |
| Town of Bethel | Town | Sullivan | 4,296 | $1,855 | $1,260 | $3,031 | 5% | 14% | 0% | 95.2% | 16.6% | 18.1% | – | 0 | – | 0 | High fund balanceRapid debt growth |
| Town of Blooming Grove | Town | Orange | 18,418 | $1,052 | $789 | $333 | 1.7% | 7.7% | 9.5% | 87.8% | 20.1% | 11.1% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |
| Town of Callicoon | Town | Sullivan | 3,059 | $1,111 | $821 | $153 | 2.4% | 16.9% | 0% | 58.2% | 23.2% | 14.7% | – | 3.3 | – | 0 | High fund balance |
| Town of Catskill | Town | Greene | 11,184 | $640 | $410 | $876 | 7.6% | 9.3% | 0% | 91.7% | 16.6% | 17.1% | – | 0 | – | 0 | High fund balance |
| Town of Chatham | Town | Columbia | 4,009 | $1,168 | $479 | $152 | 4% | 21.2% | 21.5% | 52.2% | 51% | 3% | – | 3.3 | – | 0 | High fund balance |
| Town of Claverack | Town | Columbia | 5,980 | $817 | $138 | $355 | 7.5% | 15.5% | 38.2% | 56.6% | 81.1% | -28.7% | – | 3.3 | – | 0 | High fund balance |
| Town of Copake | Town | Columbia | 3,205 | $991 | $359 | – | 0% | 13.5% | 31.1% | 76.6% | 33.4% | 0% | – | 6.7 | – | 0 | High fund balance |
| Town of Delaware | Town | Sullivan | 2,211 | $1,100 | $992 | $1,052 | 4.9% | 3.4% | 0% | 56.8% | -12.3% | 10.5% | – | 0 | – | 0 | High fund balanceRapid debt growth |
| Town of Dover | Town | Dutchess | 8,419 | $769 | $450 | $1 | 5.6% | 29% | 10% | 75.1% | 35.3% | 9.9% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |
| Town of Forestburgh | Town | Sullivan | 819 | $2,048 | $1,558 | – | 0% | 23.4% | 0% | 98.4% | 22.5% | 5.9% | – | 0 | – | 0 | High fund balance |
| Town of Ghent | Town | Columbia | 5,210 | $606 | $159 | $22 | 1.9% | 21.3% | 41.9% | 79.5% | 25.5% | -1.8% | – | 0 | – | 0 | High fund balance |
| Town of Goshen | Town | Orange | 14,525 | $865 | $372 | $273 | 3.9% | 10.4% | 21.3% | 69.3% | 31.7% | 11.4% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |
| Town of Greenport | Town | Columbia | 4,337 | $1,465 | $665 | $2,473 | 13.5% | 3.5% | 17.6% | 145.3% | -37.1% | 14.8% | – | 1.7 | – | 0 | High fund balance |
| Town of Halcott | Town | Greene | 253 | $1,764 | $1,373 | – | 0% | 21.9% | 0% | 86.7% | -8.5% | 13.6% | – | 3.3 | – | 0 | High fund balance |
| Town of Hardenburgh | Town | Ulster | 219 | $7,224 | $5,366 | – | 0% | 14.4% | 2.7% | 102.9% | 8.3% | 14.4% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Town of Highland | Town | Sullivan | 2,214 | $1,473 | $1,071 | $522 | 4.7% | 13% | 0% | 94.3% | 33.9% | 10.6% | – | 0 | – | 0 | High fund balance |
| Town of Hurley | Town | Ulster | 6,133 | $676 | $396 | $212 | 1.2% | 12.3% | 9.1% | 60.1% | 38.4% | 28.6% | – | 3.3 | – | 1 | High fund balanceRapid debt growthLevy above tax capFiling status |
| Town of Jewett | Town | Greene | 858 | $2,071 | $1,578 | – | 0% | 15% | 0% | 74.5% | 19.2% | 15% | – | 0 | – | 0 | High fund balance |
| Town of Kinderhook | Town | Columbia | 8,091 | $562 | $229 | $22 | 3.3% | 14.7% | 33.6% | 110.4% | 23.6% | 10.3% | – | 3.3 | – | 0 | High fund balance |
| Town of Lexington | Town | Greene | 765 | $2,454 | $1,917 | $182 | 2.7% | 24.1% | 0% | 102.7% | 27.7% | 27.2% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |
| Town of Livingston | Town | Columbia | 3,611 | $527 | $178 | – | 0% | 17% | 45.1% | 243.2% | 27.5% | 9.3% | – | 3.3 | – | 0 | High fund balance |
| Town of Lumberland | Town | Sullivan | 2,306 | $1,488 | $1,190 | – | 0.4% | 8.6% | 0% | 158.4% | 15.8% | 9.1% | – | 0 | – | 0 | High fund balance |
| Town of Milan | Town | Dutchess | 2,328 | $1,430 | $757 | $149 | 3.2% | 11.2% | 5.8% | 59.2% | 27.3% | 22% | – | 0 | – | 0 | High fund balance |
| Town of Palm Tree | Town | Orange | 47,147 | $62 | $33 | $0 | 1.3% | 34.9% | 0% | 82.8% | -42.5% | 37.8% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Town of Pine Plains | Town | Dutchess | 2,307 | $1,094 | $729 | $293 | 3.8% | 9.4% | 8.5% | 64.3% | -2% | 7.5% | – | 3.3 | – | 0 | High fund balance |
| Town of Pleasant Valley | Town | Dutchess | 9,822 | $613 | $250 | $472 | 0% | 10.8% | 17.3% | 53.1% | 35.2% | -18.9% | – | 6.7 | – | 1 | Recurring deficitsHigh fund balanceRapid debt growth |
| Town of Prattsville | Town | Greene | 721 | $2,747 | $1,266 | $564 | 1.5% | 8.8% | 0% | 69.8% | 41.8% | 41.1% | – | – | – | 0 | Recurring deficitsHigh fund balanceLevy above tax capFiling status |
| Town of Southeast | Town | Putnam | 18,379 | $1,116 | $432 | $418 | 4.3% | 9.6% | 0% | 114.9% | 39.3% | 14.8% | – | 3.3 | – | 0 | High fund balance |
| Town of Stanford | Town | Dutchess | 3,703 | $1,003 | $531 | – | 0% | 16.4% | 7.5% | 52.1% | 54.5% | 33.4% | – | 0 | – | 1 | High fund balanceLevy above tax cap |
| Town of Stockport | Town | Columbia | 2,562 | $856 | $271 | $1,042 | 11.3% | 10.1% | 30.9% | 208.7% | 11% | 1.5% | – | 1.7 | – | 0 | High fund balance |
| Town of Stuyvesant | Town | Columbia | 1,882 | $604 | $228 | $33 | 5.7% | 17.4% | 42% | 224.2% | 0.4% | -6.1% | – | 0 | – | 0 | High fund balance |
| Town of Taghkanic | Town | Columbia | 1,257 | $1,927 | $827 | $384 | 5.3% | 16.7% | 16.3% | 95.1% | 29.6% | -19.7% | – | 6.7 | – | 0 | High fund balance |
| Town of Thompson | Town | Sullivan | 16,722 | $1,262 | $345 | $462 | 4.2% | 26% | 0% | 55.9% | 35.5% | 4.6% | – | 3.3 | – | 0 | Recurring deficitsHigh fund balance |
| Town of Union Vale | Town | Dutchess | 4,590 | $962 | $428 | $77 | 1.5% | 10.7% | 11.1% | 58.6% | 37.2% | 4.1% | – | 3.3 | – | 0 | High fund balance |
| Town of Washington | Town | Dutchess | 4,502 | $1,184 | $753 | $406 | 2% | 15.1% | 6.9% | 58.6% | 32.5% | 16% | – | 3.3 | – | 1 | High fund balanceRapid debt growth |
| Town of Wawayanda | Town | Orange | 8,428 | $931 | $326 | $417 | 5% | 8.3% | 16.9% | 141.9% | 69.7% | 38.5% | – | 0 | – | 1 | High fund balanceLevy above tax cap |
| Town of Windham | Town | Greene | 1,701 | $3,144 | $1,865 | $4,971 | 10.5% | 7.5% | 0% | 72.2% | 22.9% | 28.2% | – | 8.3 | – | 0 | High fund balanceLevy above tax cap |
| Town of Woodstock | Town | Ulster | 6,215 | $1,609 | $1,241 | $623 | 7.3% | 6.3% | 6.5% | 50.5% | 11.2% | 20.2% | – | 3.3 | – | 0 | High fund balance |
| Tuxedo Ufsd | School district | Orange | 206 | $74,761 | $61,828 | $5,972 | 1% | 8.6% | – | 5.7% | 15% | 23.1% | $82,160 | 13.3 | 61.1% | 1 | Recurring deficitsHigh fund balanceLevy above tax capSchool budget defeated |
| Village of Brewster | Village | Putnam | 2,509 | $2,216 | $319 | $3,075 | 16.6% | 2.3% | 0.9% | 51.5% | 23.4% | 16.8% | – | 26.7 | – | 0 | High fund balance |
| Village of Chester | Village | Orange | 3,991 | $2,236 | $1,097 | $61 | 0.9% | 3.1% | 8.7% | 96.7% | 28.6% | 13.9% | – | 0 | – | 0 | High fund balance |
| Village of Kiryas Joel | Village | Orange | 47,147 | $729 | $76 | $1,475 | 12.8% | 12.6% | 19.6% | 56.7% | 5.7% | 36.8% | – | 1.7 | – | 0 | High fund balanceLevy above tax cap |
| Village of Millerton | Village | Dutchess | 880 | $1,469 | $522 | $577 | 19.1% | 2.3% | 4% | 62% | 29.6% | 28.7% | – | – | – | 0 | High fund balanceLevy above tax capFiling status |
| Village of Nelsonville | Village | Putnam | 635 | $975 | $492 | – | 0% | 1% | 0% | 142.8% | 77.9% | 14.9% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Village of Pawling | Village | Dutchess | 2,070 | $1,485 | $627 | $8,133 | 18% | 4.5% | 3.8% | 65.9% | -8.7% | 4.4% | – | 6.7 | – | 0 | High fund balance |
| Village of Philmont | Village | Columbia | 1,466 | $1,405 | $381 | $888 | 9% | 20.3% | 9.3% | 52.8% | 37.2% | 3.7% | – | 3.3 | – | 0 | High fund balance |
| Village of Tuxedo Park | Village | Orange | 619 | $8,365 | $5,930 | $8,314 | 10.9% | 0.6% | 2.4% | 51.2% | 12.2% | -2.8% | – | – | – | 0 | High fund balanceFiling status |
| Village of Unionville | Village | Orange | 628 | $752 | $402 | $166 | 2.3% | 1.4% | 23.6% | 321.2% | 31.9% | 3.4% | – | 0 | – | 0 | High fund balance |
| Village of Valatie | Village | Columbia | 1,705 | $1,139 | $317 | $1,422 | 16% | 7.1% | 16.4% | 210.2% | 23.9% | 19.1% | – | 3.3 | – | 0 | High fund balance |
| Village of Wurtsboro | Village | Sullivan | 1,081 | $1,061 | $600 | $897 | 4.3% | 13.3% | 1.4% | 51.1% | 59% | 73% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |