Datasets:

tensorust
/

ny-school-district-fund-balance-sample

osc_municipal_code int64 10.6B 551B	district stringlengths 30 46	district_type stringclasses 4 values	county stringlengths 6 12	fiscal_year int64 2.03k 2.03k	fiscal_year_end stringdate 2026-06-30 00:00:00 2026-06-30 00:00:00	gf_expenditures_usd float64 26.3M 344M	gf_revenues_usd float64 29M 316M	cap_base_usd float64 26.3M 344M	cap_base_basis stringclasses 1 value	unassigned_fb_usd float64 6.31M 827M	unassigned_pct_of_budget float64 6.2 310	cap_4pct_usd float64 1.05M 13.8M	over_cap_usd float64 4.65M 816M	over_cap bool 1 class	clearly_over_cap bool 1 class	years_over_cap_last5 int64 1 5	appropriated_fb_usd float64 0 13.9M	assigned_unappropriated_usd float64 0 3.85M	committed_usd float64 0 150k	restricted_reserves_usd float64 1.7M 44.9M	reserve_workers_comp_usd float64 0 4.11M	reserve_unemployment_usd float64 0 804k	reserve_ers_retirement_usd float64 400k 9.64M	reserve_trs_retirement_usd float64 113k 4.48M	reserve_property_loss_usd float64 0 350k	reserve_liability_usd float64 0 1.22M	reserve_insurance_usd float64 0 4.97M	reserve_tax_certiorari_usd float64 0 15.9M	reserve_ebalr_usd float64 0 8.13M	reserve_capital_usd float64 0 25.2M	reserve_repairs_usd float64 0 1.79M	reserve_debt_usd float64 0 2.58M	reserve_other_restricted_usd float64 0 20M	total_fund_balance_usd float64 -176,857,099 74.1M	total_fb_pct_of_spending float64 -51.43 83.1
280,638,600,300	East Meadow Union Free School District	School District - Independent Superintendent	Nassau	2,026	2026-06-30	267,138,003	116,364,384	267,138,003	same year spending (next year not filed)	827,058,930	309.6	10,685,520	816,373,410	true	true	1	4,327,969	268,659	0	16,337,682	1,626,051	292,384	4,059,415	113,253	0	0	4,966,552	0	4,331,847	947,043	1,137	0	0	-125,628,107	-47.03
470,604,600,500	Copiague Union Free School District	School District - Independent Superintendent	Suffolk	2,026	2026-06-30	179,798,896	180,808,846	179,798,896	same year spending (next year not filed)	368,050,499	204.7	7,191,956	360,858,543	true	true	1	13,856,437	199,462	0	21,232,180	4,114,735	0	7,768,067	1,216,587	0	0	0	0	8,132,791	0	0	0	0	43,341,888	24.11
290,658,400,100	Niagara-Wheatfield Central School District	School District - Independent Superintendent	Niagara	2,026	2026-06-30	91,521,876	57,154,587	91,521,876	same year spending (next year not filed)	190,230,336	207.85	3,660,875	186,569,461	true	true	1	1,916,042	0	0	19,572,763	785,553	172,080	1,140,273	852,860	0	0	0	662,810	2,134,519	13,824,668	0	0	0	-5,473,316	-5.98
220,691,500,100	Carthage Central School District	School District - Independent Superintendent	Jefferson	2,026	2026-06-30	103,879,680	78,984,176	103,879,680	same year spending (next year not filed)	32,765,734	31.54	4,155,187	28,610,547	true	true	5	7,010,000	2,592,259	0	6,755,985	623,643	424,574	1,945,129	2,485,751	207,682	61,851	0	0	389,555	74	617,726	0	0	49,123,978	47.29
550,543,000,000	Peekskill City School District	School District - City Public School	Westchester	2,026	2026-06-30	124,213,381	137,502,959	124,213,381	same year spending (next year not filed)	30,309,756	24.4	4,968,535	25,341,221	true	true	4	2,702,657	1,245,339	0	39,854,280	770,069	218,642	6,777,411	4,475,474	0	0	0	15,925,427	974,998	10,712,259	0	0	0	74,112,032	59.67
130,686,800,100	Wappingers Central School District	School District - Independent Superintendent	Dutchess	2,026	2026-06-30	322,089,742	315,944,745	322,089,742	same year spending (next year not filed)	29,445,812	9.14	12,883,590	16,562,222	true	true	5	3,750,000	2,512,969	0	5,208,176	0	0	3,131,523	1,656,832	51,375	0	0	0	0	0	368,446	0	0	45,865,392	14.24
420,672,600,100	Schalmont Central School District	School District - Independent Superintendent	Schenectady	2,026	2026-06-30	53,858,456	54,155,488	53,858,456	same year spending (next year not filed)	17,534,768	32.56	2,154,338	15,380,430	true	true	5	6,750,654	177,296	0	16,823,348	0	300,000	2,571,391	1,042,667	0	0	0	1,148,684	1,639,090	10,121,516	0	0	0	36,405,813	67.6
330,545,000,000	Port Jervis City School District	School District - City Public School	Orange	2,026	2026-06-30	94,023,940	100,386,646	94,023,940	same year spending (next year not filed)	18,341,502	19.51	3,760,958	14,580,544	true	true	5	0	507,992	0	17,776,195	2,196,950	0	1,001,351	595,804	0	0	0	200,000	8,110,875	5,671,215	0	0	0	36,675,689	39.01
400,651,900,100	Massena Central School District	School District - Independent Superintendent	St. Lawrence	2,026	2026-06-30	69,380,628	77,453,757	69,380,628	same year spending (next year not filed)	16,720,889	24.1	2,775,225	13,945,664	true	true	5	1,259,963	0	0	39,696,534	1,289,705	377,180	4,006,465	1,934,044	0	0	0	1,000,000	8,089,140	23,000,000	0	0	0	57,677,386	83.13
330,530,000,000	Middletown City School District	School District - City Public School	Orange	2,026	2026-06-30	266,729,296	276,061,507	266,729,296	same year spending (next year not filed)	24,472,040	9.17	10,669,172	13,802,868	true	true	4	3,324,776	3,850,825	0	30,609,163	2,922,525	641,930	4,788,597	3,827,442	167,060	1,031,352	0	442,058	4,399,906	12,388,293	0	0	0	66,353,297	24.88
550,533,000,000	New Rochelle City School District	School District - City Public School	Westchester	2,026	2026-06-30	343,874,758	125,301,322	343,874,758	same year spending (next year not filed)	25,035,641	7.28	13,754,990	11,280,651	true	true	1	1,750,000	0	0	21,450,369	323,485	540,700	2,500,000	2,200,000	350,000	404,000	2,500,000	10,198,259	2,433,925	0	0	0	0	-176,857,099	-51.43
60,522,000,000	Jamestown City School District	School District - City Public School	Chautauqua	2,026	2026-06-30	112,104,317	120,810,429	112,104,317	same year spending (next year not filed)	15,576,280	13.89	4,484,173	11,092,107	true	true	5	4,873,780	1,775,101	149,910	44,934,523	1,834,796	803,507	9,642,814	3,967,347	0	0	0	238,751	1,700,679	25,184,175	1,562,454	0	0	61,310,758	54.69
330,739,200,100	Highland Falls-Fort Montgomery School District	School District - Central	Orange	2,026	2026-06-30	39,165,712	41,820,719	39,165,712	same year spending (next year not filed)	12,434,240	31.75	1,566,628	10,867,612	true	true	5	0	157,129	0	1,698,209	0	100,000	400,000	606,041	0	0	0	279,812	312,356	0	0	0	0	16,787,474	42.86
90,605,900,100	Beekmantown Central School District	School District - Independent Superintendent	Clinton	2,026	2026-06-30	55,773,460	56,661,200	55,773,460	same year spending (next year not filed)	12,230,428	21.93	2,230,938	9,999,490	true	true	5	2,000,000	498,027	0	8,472,270	163,837	382,805	678,107	2,107,666	0	0	435,154	1,438,515	2,425,927	840,259	0	0	0	23,200,725	41.6
100,716,900,100	Taconic Hills Central School District	School District - Central	Columbia	2,026	2026-06-30	47,623,162	42,646,325	47,623,162	same year spending (next year not filed)	10,625,650	22.31	1,904,926	8,720,724	true	true	5	2,898,844	580,007	0	12,783,756	722,436	249,534	2,142,058	1,296,786	0	1,222,211	611,786	85,890	370,753	5,330,307	751,995	0	0	26,894,700	56.47
480,682,300,100	Monticello Central School District	School District - Independent Superintendent	Sullivan	2,026	2026-06-30	100,963,583	107,215,816	100,963,583	same year spending (next year not filed)	10,320,264	10.22	4,038,543	6,281,721	true	true	5	1,225,342	693,786	0	16,945,001	3,222,126	328,031	1,719,317	2,701,897	0	0	0	3,581,902	1,033,459	4,358,269	0	0	0	29,184,393	28.91
410,653,400,100	Ballston Spa Central School District	School District - Independent Superintendent	Saratoga	2,026	2026-06-30	115,084,313	109,027,893	115,084,313	same year spending (next year not filed)	10,715,006	9.31	4,603,373	6,111,633	true	true	1	1,800,000	0	0	8,329,291	1,513,900	285,852	2,149,481	3,662,097	0	0	0	603,620	114,341	0	0	0	0	14,537,721	12.63
390,616,700,100	Clarkstown Central School District	School District - Independent Superintendent	Rockland	2,026	2026-06-30	261,541,984	268,166,184	261,541,984	same year spending (next year not filed)	16,225,929	6.2	10,461,679	5,764,250	true	true	1	0	0	0	17,815,471	0	594,691	4,063,839	1,867,108	0	0	2,196,611	1,940,513	1,993,195	2,575,459	0	2,584,055	0	34,773,727	13.3
60,737,000,100	Silver Creek Central School District	School District - Central	Chautauqua	2,026	2026-06-30	30,963,714	30,590,560	30,963,714	same year spending (next year not filed)	6,537,152	21.11	1,238,549	5,298,603	true	true	5	799,989	0	0	8,580,812	343,529	302,589	1,549,757	806,246	0	0	382,186	0	103,921	4,869,203	0	0	223,381	15,917,953	51.41
40,701,100,100	Allegany-Limestone Central School District	School District - Central	Cattaraugus	2,026	2026-06-30	26,335,447	28,974,186	26,335,447	same year spending (next year not filed)	6,311,523	23.97	1,053,418	5,258,105	true	true	5	441,025	216,611	0	9,563,624	0	74,727	1,232,698	812,653	0	0	286,589	0	451,501	1,632,248	452,569	0	4,620,639	16,532,783	62.78
10,607,100,600	Bethlehem Central School District	School District - Independent Superintendent	Albany	2,026	2026-06-30	111,076,695	117,714,424	111,076,695	same year spending (next year not filed)	9,433,592	8.49	4,443,068	4,990,524	true	true	2	0	391,491	0	32,146,500	830,000	0	2,700,000	3,684,000	0	0	0	1,108,000	3,500,000	20,324,500	0	0	0	42,078,416	37.88
20,688,700,100	Wellsville Central School District	School District - Independent Superintendent	Allegany	2,026	2026-06-30	34,088,256	37,624,943	34,088,256	same year spending (next year not filed)	6,328,232	18.56	1,363,530	4,964,702	true	true	5	759,753	343,494	0	7,953,168	89,311	40,534	1,135,820	1,025,846	0	0	0	0	447,664	5,213,993	0	0	0	15,123,384	44.37
550,620,300,300	Hendrick Hudson Central School District	School District - Independent Superintendent	Westchester	2,026	2026-06-30	89,932,099	92,842,596	89,932,099	same year spending (next year not filed)	8,480,523	9.43	3,597,284	4,883,239	true	true	4	500,000	965,349	0	23,268,705	0	20	700,000	700,000	0	0	0	0	81,059	0	1,787,626	0	20,000,000	33,214,577	36.93
510,660,900,100	Onteora Central School District	School District - Independent Superintendent	Ulster	2,026	2026-06-30	62,117,904	63,012,092	62,117,904	same year spending (next year not filed)	7,183,446	11.56	2,484,716	4,698,730	true	true	2	2,518,408	679,388	0	17,661,738	0	749,004	3,880,748	2,058,165	0	0	0	0	1,584,679	9,355,468	33,674	0	0	28,042,980	45.14
280,938,601,600	Elmont Union Free School District	School District - Union Free	Nassau	2,026	2026-06-30	108,595,014	111,291,358	108,595,014	same year spending (next year not filed)	8,992,913	8.28	4,343,801	4,649,112	true	true	1	7,500,000	2,255,968	0	8,433,621	801,474	0	3,457,283	4,174,864	0	0	0	0	0	0	0	0	0	27,182,502	25.03

NY School District Fund Balances: free sample (Tensorust LLC)

237 NY school districts held unassigned fund balance well above the 4% cap in FY2025, $868M over it, with 11 years of reserves.

Headline: New York caps a school district's unassigned fund balance at 4 percent of next year's budget, and money held above that line is tax levy that taxpayers paid and the district did not spend.

This repository is a free teaser, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has 8,081 rows and is sold by Tensorust LLC: https://tensorust.com/datasets/ny-school-district-fund-balance/.

Files here

file	what it is
`sample.csv`	25 rows of the full file (the same sample shown on tensorust.com)
`summary_by_county.csv`	row counts and totals by county across the full file, no entity names (groups with fewer than 3 rows are folded into "Other")

Summary by county (largest groups)

County	rows	Over the 4% cap (USD)
Suffolk	806	1,092,394,592
Nassau	661	1,399,562,939
Westchester	541	352,771,925
Erie	326	1,277,887,283
Chautauqua	212	295,998,654
Onondaga	211	626,743,850
Monroe	211	296,596,628
Orange	203	497,792,314
St. Lawrence	202	189,261,269
Oneida	176	159,191,138
Broome	155	7,665,699
Dutchess	154	199,530,617
TOTAL	8,081	11,023,019,919

Full table: summary_by_county.csv.

What the full file has

8,081 rows
Key fields: osc_municipal_code, district, district_type, county, fiscal_year, fiscal_year_end, gf_expenditures_usd, gf_revenues_usd, cap_base_usd, cap_base_basis
Parquet and CSV, a README with sources, method and limits, and the build script
Free 25-row sample (no personal contact data)

Coverage: 692 districts, fiscal years 2015 to 2026. FY2025: 689 districts, 237 outside the Big Five cities clearly over the line (above 5%), holding $868M above the 4% mark. OSC data snapshot of Sep 30, 2026 (FY2026, years ending June 30, 2026, is partial: only districts that have filed)

Columns in the full file

column	meaning
`osc_municipal_code`	OSC municipal code
`district`	District
`district_type`	OSC class
`county`	County
`fiscal_year`	Fiscal year (ends June 30)
`fiscal_year_end`	Period end
`gf_expenditures_usd`	General fund spending
`gf_revenues_usd`	General fund revenue
`cap_base_usd`	Budget stand-in for the 4% test
`cap_base_basis`	Which year's spending was used
`unassigned_fb_usd`	Unassigned fund balance (A917)
`unassigned_pct_of_budget`	A917 as a percent of the cap base
`cap_4pct_usd`	4 percent of the cap base
`over_cap_usd`	Dollars above the 4% line
`over_cap`	True if above the 4% line at all
`clearly_over_cap`	True if unassigned balance exceeds 5% of the base (beyond normal budget-versus-actual variance)
`years_over_cap_last5`	Years clearly over the line (above 5%) in the last five
`appropriated_fb_usd`	Fund balance appropriated for next year (A914)
`assigned_unappropriated_usd`	Assigned unappropriated (A915)
`committed_usd`	Committed (A913)
`restricted_reserves_usd`	Sum of restricted reserves (A814 to A899)
`reserve_workers_comp_usd`	Reserve account A814
`reserve_unemployment_usd`	Reserve account A815
`reserve_ers_retirement_usd`	Reserve account A827
`reserve_trs_retirement_usd`	Reserve account A828
`reserve_property_loss_usd`	Reserve account A861
`reserve_liability_usd`	Reserve account A862
`reserve_insurance_usd`	Reserve account A863
`reserve_tax_certiorari_usd`	Reserve account A864
`reserve_ebalr_usd`	Reserve account A867
`reserve_capital_usd`	Reserve account A878
`reserve_repairs_usd`	Reserve account A882
`reserve_debt_usd`	Reserve account A884
`reserve_other_restricted_usd`	Reserve account A899
`total_fund_balance_usd`	Total general fund balance (A8029)
`total_fb_pct_of_spending`	Total fund balance as a percent of spending

Get the full file

tier	price	includes
District or county file	$495	One district (or every district in one county) with all years and reserves.
Statewide file	$1,950	All districts, FY2015 to FY2026, all fields.
Statewide file with annual refresh	$4,500 a year	Statewide file refreshed when OSC posts each new fiscal year, plus a ranked over-cap list.

Email mattbusel@tensorust.com with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: https://tensorust.com/datasets/ny-school-district-fund-balance/. All datasets: https://tensorust.com/datasets/

Method and limits

General fund (A) accounts from the OSC school district files. Cap base is the next fiscal year's actual general fund spending (closest public stand-in for the adopted budget); when that year is not filed yet, the same year's spending is used and cap_base_basis says so. Over-cap dollars are A917 minus 4 percent of the base. Headline counts use a 5 percent threshold (clearly_over_cap) to stay clear of normal budget-versus-actual variance.

Not an audit finding (the Comptroller's audits use the adopted budget, which can differ from actual spending), not legal advice, and the Big Five city districts are fiscally dependent and not bound by section 1318 the same way; their rows are kept for completeness.

Sources

NY Office of the State Comptroller, Financial Data for Local Governments, school districts, all years (https://www.osc.ny.gov/local-government/data)
NY Real Property Tax Law section 1318 (4 percent limit)

License

The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/ny-school-district-fund-balance/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.

Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com

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