Property Tax Report Card
District Name: 412902 - WHITESBORO CSD
Form Preparer: JOSEPH T. MULLER II
Telephone: 315-266-3306
Form Preparer: JOSEPH T. MULLER II
Telephone: 315-266-3306
Property Tax Report Card - Budgeted vs. Proposed
| Data Element | Budgeted 2025-26 (A) | Proposed Budget 2026-27 (B) | Percent Change (C) |
|---|---|---|---|
| Total Budgeted Amount (excluding Propositions) | 88,638,908 | 89,965,591 | 1.50% |
| Proposed Tax Levy to Support Total Budgeted Amount | 36,744,199 | 37,515,851 | |
| Tax Levy to Support Library Debt | 0 | 0 | |
| Tax Levy for Non-Excludable Propositions | 0 | 0 | |
| Total Tax Cap Reserve Amount Used to Reduce Levy | 0 | 0 | |
| Total Proposed School Year Tax Levy (E) | 36,744,199 | 37,515,851 | 2.10% |
| Permissible Exclusions to School Tax Levy Limit | 1,644,141 | 1,723,013 | |
| School Tax Levy Limit (Excluding Exclusions) | 35,100,058 | 35,792,841 | |
| Total Proposed Tax Levy (Excluding Exclusions and Library Debt) | 35,100,058 | 35,792,838 | |
| Difference: (G-H) | 0 | 3 | |
| Public School Enrollment | 3,008 | 2,995 | -0.43% |
| Consumer Price Index | 2.63% |
Fund Balance & Schedule of Reserve Funds
| Fund Balance Category | Actual 2025-26 (D) | Estimated 2026-27 (E) |
|---|---|---|
| Adjusted Restricted Fund Balance | 12,128,331 | 12,600,170 |
| Assigned Appropriated Fund Balance | 5,281,231 | 5,815,500 |
| Adjusted Unrestricted Fund Balance | 3,809,667 | 2,659,167 |
| Adjusted Unrestricted Fund Balance as % of Budget | 4.30% | 2.96% |
Schedule of Reserve Funds
| Reserve Type / Name | Description / Intended Use | Actual Balance 3/31/26 | Est. Ending Balance 6/30/26 | Intended Use 2026-27 |
|---|---|---|---|---|
| Capital (CAPITAL RESERVE) | For objects/purposes for which bonds may be issued. Intended for tech/security. | 3,541,622 | 3,568,997 | 1,500,000 |
| Repair (REPAIR RESERVE) | For repairs to capital improvements or equipment. | 322,250 | 324,733 | 10 |
| Workers Comp (RESERVE) | For self-insured Workers Compensation and benefits. | 280,282 | 282,443 | 10 |
| Unemployment (INSURANCE RESERVE) | Reimbursement to State Unemployment Insurance Fund. | 243,014 | 244,887 | 10 |
| Insurance (INSURANCE RESERVE) | For liability, casualty, and other uninsured losses. | 560,760 | 565,082 | 10 |
| Property Loss (PROPERTY RESERVE) | To cover property loss. | 1,625,909 | 1,638,441 | 10 |
| Tax Certiorari (RESERVE) | For tax certiorari settlements. | 1,129,270 | 1,137,973 | 10 |
| Employee Benefit Accrued Liability (EMPLOYEE BENEFITS) | For accrued benefits due upon termination of service. | 425,251 | 428,528 | |
| Retirement Contribution (EMPLOYEE RETIREMENT) | For employer contributions to the State and Local Employees' Retirement System. | 1,876,706 | 1,891,170 | 10 |
| TRS Reserve (EMPLOYEE TRS) | To fund employer retirement contributions to NYS Teachers' Retirement System. | 1,853,627 | 1,867,914 | 10 |
Change Submission Summary
Summary of adjustments between Official and Revised values.
| Form / Item | Official Value (a) | Revised Value (b) | Difference (b-a) |
|---|---|---|---|
| Tax Levy for Total Budgeted Amount | 37,515,854 | 37,515,851 | -3 |
| Total Proposed School Year Tax Levy | 37,515,854 | 37,515,851 | -3 |
| Proposed School Year Tax Levy (B) | 35,792,841 | 35,792,838 | -3 |
| Difference - Proposed Budget | 0 | 3 | 3 |
| Public School Enrollment Percent Change | -30.35 | -0.43 | 29.92 |
| Public School Enrollment - Budgeted (B) | 2,095 | 2,995 | 900 |
