A community resource compiling publicly available financial documents from the district.
The district's current $56,092,979 operating budget serves 1,298 students. Approximately 65% of revenue is state-sourced; this year's budget is balanced by drawing $4.24 million from accumulated reserves.
Approximately 630 ballots cast.
| Proposition | Yes | No | Margin | Result |
|---|---|---|---|---|
| Budget | 301 | 329 | 28 | Failed |
| Transportation Proposition 13 buses, $2.52M, 85% state reimbursed | 307 | 317 | 10 | Failed |
Board of Education. Renee Grizzuto and Angela McRoberts elected to 2 open seats
(uncontested race).
Voters could select up to two candidates.
For four consecutive years (FY 2021-22 through FY 2024-25), the district's property tax levy stayed approximately flat at $11M. The community-wide picture during this period, per NY State Comptroller property tax data:
The two changes offset: the rate fell as the community-wide assessed value rose, keeping the total levy steady.
Source: NY State Comptroller property tax data; district levy figures from BOE budget filings.
FY 2025-26 operating budget · total $56,092,979
Function-level expenditure rollup pending extraction from the March 2026 Budget Status Report (17 pages, account-level detail). Once extracted, this collection populates with categories matching the district's actual budget categorization. The spec's v2 table was withdrawn because it presented FY 23-24 actuals scaled into FY 26-27 proportions — a synthetic blend with no source-document anchor.
Pending source: Ogdensburg City SD, March 2026 Budget Status Report (presented at the April 20, 2026 BOE meeting).
FY 2025-26 General Fund · total $56,092,979
Source: Ogdensburg City SD, March 2026 Revenue Status Report, presented at the April 20, 2026 BOE meeting
| Source | Amount | Percent |
|---|---|---|
| State Aid – Foundation Aid (basic formula) | $22,412,688 | 40.0% |
| State Aid – Excess Cost (Special Education) | $4,888,380 | 8.7% |
| BOCES Aid | $3,895,400 | 6.9% |
| State Aid – Lottery / Sports Betting / Gaming | $5,025,000 | 9.0% |
| State Aid – Other (textbooks, software, hardware, library) | $256,992 | 0.5% |
| Real Property Taxes | $8,918,899 | 15.9% |
| STAR Reimbursement (state pass-through on local tax) | $1,943,360 | 3.5% |
| PILOT + Utility Tax + Other local | ~$700,000 | 1.2% |
| Charges for Services (tuition, fees, etc.) | ~$2,000,000 | 3.6% |
| Interest, rental, miscellaneous | ~$800,000 | 1.4% |
| Federal Direct (Medicaid in General Fund) | ~$50,000 | 0.1% |
| Appropriated Fund Balance (reserves drawdown) | $4,237,260 | 7.6% |
| Other appropriated reserves | $725,000 | 1.3% |
| Total General Fund | $56,092,979 | 100% |
Drawn from accumulated reserves to balance the FY 2025-26 General Fund.
This is account 9599.000 ("Appropriated Fund Balance") in the General Fund — the dollar amount of fund balance the district plans to consume in the current year to balance the budget. In effect, expenditures are $4.24M higher than the district expects to receive from external sources (taxes, state aid, federal aid, charges).
As of June 30, 2025 (per the FY 24-25 closing trial balance presented to the Board on November 17, 2025), the General Fund's unassigned fund balance is $69,896 — approximately 0.1% of the FY 25-26 budget. The remaining General Fund balance is held in specific reserves (tax certiorari, retirement contributions, capital, employee benefits) or already assigned to balance the FY 25-26 budget.
For context: NY Real Property Tax Law § 1318 caps unassigned fund balance at 4% of next year's budget (about $2.24M for the current year). The district is well under that ceiling. The NY State Comptroller's Fiscal Stress Monitoring System uses the same 4% threshold from the other direction — districts with unassigned balance below 4% may be flagged as fiscally stressed.
The 2026-27 proposed budget on the June 16 ballot increases total spending by $2.1M over the current year, which would likely increase the reserve draw further unless aid or local revenue grows correspondingly.
Source: NY State Comptroller, Financial Data for Local Governments (annual ST-3 filings, 1995-2025), account A8029 'Fund Balance — End of Year' for the General Fund (Fund A)
| Period | General Fund balance |
|---|---|
| 1994-95 | $0.7M |
| 1995-96 | $0.8M |
| 1996-97 | $1.1M |
| 1997-98 | $1.9M |
| 1998-99 | $2.0M |
| 1999-00 | $1.4M |
| 2000-01 | $1.8M |
| 2001-02 | $1.9M |
| 2002-03 | $2.4M |
| 2003-04 | $2.1M |
| 2004-05 | $1.6M |
| 2005-06 | $1.9M |
| 2006-07 | $2.0M |
| 2007-08 | $2.0M |
| 2008-09 | $2.4M |
| 2009-10 | $4.0M |
| 2010-11 | $4.8M |
| 2011-12 | $4.3M |
| 2012-13 | $3.5M |
| 2013-14 | $4.1M |
| 2014-15 | $4.5M |
| 2015-16 | $4.5M |
| 2016-17 | $5.0M |
| 2017-18 | $5.7M |
| 2018-19 | $5.0M |
| 2019-20 | $8.9M |
| 2020-21 | $14.2M |
| 2021-22 | $17.7M |
| 2022-23 | $16.0M |
| 2023-24 | $10.2M |
| 2024-25 | $7.7M |
Three eras visible in 31 years of OSC data: From FY 1994-95 through FY 2008-09, the General Fund balance averaged about $1.8M and never exceeded $2.4M. From FY 2009-10 through FY 2018-19 it ranged $3.5M-$5.7M (averaging ~$4.5M). Beginning FY 2019-20, federal pandemic relief (American Rescue Plan / ESSER) and four consecutive years of flat property tax levies (FY 2021-22 through FY 2024-25) drove the balance to a peak of $17.65M at the close of FY 2021-22 — about 9× the 1995-2009 average. Since the peak, the district has drawn it back to $7.7M at the close of FY 2024-25. The FY 2025-26 budget projects a further drawdown to approximately $3.5M at year-end — which would still be above the 1995-2009 historical norm but back to roughly the 2013 level.
Drawdown detail for the three most recent fiscal years (the steep down-slope on the chart above):
| Fiscal year | Fund balance, July 1 | Fund balance, June 30 | Drawdown | Status |
|---|---|---|---|---|
| 2023-24 | $15,001,738 | $10,133,941 | $4,867,797 | audited |
| 2024-25 | $10,133,941 | $7,707,905 | $2,426,036 | audited |
| 2025-26 | $7,707,905 | $3,470,645 (projected) | $4,237,260 | budgeted |
Three-year fund balance trajectory: $15.0M (7/1/2023) → $3.5M (projected 6/30/2026). Total drawdown across the three fiscal years: $11.53M.
Sources: FY 23-24 Annual External Audit Report (Schedule of Revenues, Expenditures and Changes in Fund Balance); FY 24-25 General Fund Trial Balance (Cycle 99, presented November 17, 2025 BOE meeting; mirrored copy); FY 25-26 figure from March 2026 Revenue Status Report.
Source: Ogdensburg City SD Budget Archive
| Period | Budget ($M) |
|---|---|
| 2021-22 | $49.4M |
| 2022-23 | $53.5M |
| 2023-24 | $55.3M |
| 2024-25 | $55.3M |
| 2025-26 | $56.1M |
| 2026-27 (proposed) | $58.2M |
Tax levy was flat for 4 consecutive years (2021-22 through 2024-25). The first increase since at least 2021-22 came in 2025-26.
Enrollment runs in the 1,300–1,600 range; FTE in the 160–200 range. Plotting both on one axis flattens the FTE trend visually, so each is shown separately below at its own scale.
K-12 enrollment
Source: NYSED Enrollment Data
| Period | Students K-12 |
|---|---|
| 2012-13 | 1601 |
| 2014-15 | 1580 |
| 2016-17 | 1548 |
| 2018-19 | 1536 |
| 2020-21 | 1461 |
| 2022-23 | 1398 |
| 2024-25 | 1298 |
FTE Educators
Source: NYSED Enrollment Data
| Period | FTE Educators |
|---|---|
| 2012-13 | 161 |
| 2014-15 | 168 |
| 2016-17 | 170 |
| 2018-19 | 174 |
| 2020-21 | 187 |
| 2022-23 | 200 |
| 2024-25 | 194 |
K-12 enrollment declined from 1,601 in 2012-13 to 1,298 in 2024-25 (a 19% decrease). Total educator FTE rose from 161 to a peak of 200 in 2022-23 (a 24% increase from the 2012-13 baseline) and has since declined to 194 in 2024-25 (about 20% above the baseline).
Source: SeeThroughNY Payrolls Database (Empire Center); cross-referenced to district audits where available
| Period | $ per pupil |
|---|---|
| 2012-13 | $8,607 |
| 2018-19 | $9,800 |
| 2022-23 | $13,240 |
| 2024-25 | $14,770 |
Per-pupil payroll cost rose from $8,607 in 2012-13 to $14,770 in 2024-25 (a 72% increase). Total payroll grew 39% over the same period ($13.8M to $19.2M); enrollment declined 19%.
FY 2024-25
Ogdensburg compared to three nearby St. Lawrence County districts of similar scale — Potsdam Central, Massena Central, and Canton Central. All figures are pulled directly from each district's audited Annual Financial Report (ST-3) filed with the New York State Comptroller for the fiscal year ending June 30, 2025.
| District | Type | Revenue | Expenditures | Surplus / (Deficit) |
|---|---|---|---|---|
| Ogdensburg | City | $49,493,800 | $51,919,836 | ($2,426,036) |
| Potsdam | Central | $39,385,077 | $37,351,073 | $2,034,004 |
| Massena | Central | $69,010,233 | $66,918,258 | $2,091,975 |
| Canton | Central | $36,648,939 | $37,015,871 | ($366,932) |
| District | Property Tax Levy | State Aid | Federal Aid (Gen. Fund) | Other / Local |
|---|---|---|---|---|
| Ogdensburg | $9,008,852 18.2% | $34,271,790 69.2% | $8,639 | $6,204,519 12.5% |
| Potsdam | $14,235,256 36.1% | $21,767,085 55.3% | $75,670 | $3,307,066 8.4% |
| Massena | $12,798,100 18.5% | $47,280,782 68.5% | $204,499 | $8,726,852 12.6% |
| Canton | $10,715,780 29.2% | $22,789,302 62.2% | $23,741 | $3,120,116 8.5% |
Federal aid note. The Federal Aid column above shows General Fund receipts only (account A4xxx — primarily Medicaid reimbursement). Most federal grant money — Title I, IDEA, ESEA, USDA child nutrition — flows through each district's Special Aid Fund. FY 2024-25 Special Aid Fund federal receipts (account F4xxx): Ogdensburg $1,568,034, Potsdam $1,223,654, Massena $2,652,069, Canton $759,717.
| District | Total Fund Balance | Unassigned | Restricted Reserves | Appropriated | FB % of Expenditure |
|---|---|---|---|---|---|
| Ogdensburg | $7,707,905 | $69,896 | $3,166,201 | $4,237,260 | 14.8% |
| Potsdam | $15,343,204 | $5,288,736 | $5,791,460 | $4,000,268 | 41.1% |
| Massena | $49,604,247 | $6,912,196 | $38,406,829 | $2,990,517 | 74.1% |
| Canton | $10,618,451 | $2,515,727 | $3,246,987 | $4,417,213 | 28.7% |
Reading this row. Total Fund Balance is the audited closing balance (account A8029). It decomposes into Unassigned (A917 — "free" reserves, capped at 4% of next year's budget by RPTL §1318), Restricted Reserves (locked by board action to specific purposes — capital, retirement, tax certiorari, employee benefits, etc.), and Appropriated (A914 — committed to balance next year's budget). A small residual on each row reflects Assigned Unappropriated balance (A915) not broken out here. Massena's $38.4M restricted-reserves pool — far larger than the other three — drives most of Massena's high total fund balance.
Methodology. All figures are pulled directly from the NYS Comptroller's Annual Financial Report (ST-3) filings, FY 2024-25 (period 7/1/2024 through 6/30/2025), snapshot dated April 30, 2026. General Fund (A-prefix accounts) only, with one parallel disclosure: federal aid is shown separately for the General Fund (account A4xxx) and the Special Aid Fund (F4xxx), since most federal grant money — Title I, IDEA, ESEA Chapter 1, USDA child nutrition — flows through the Special Aid Fund rather than the General Fund. State Aid is the sum of all A3xxx revenue accounts (Foundation Aid, Lottery, BOCES Aid, Excess Cost, Textbooks, Computer Software, Library Loan, Other Education). Fund Balance End of Year (account A8029) decomposes into Appropriated for next year (A914), Unassigned (A917), and Restricted Reserves (A815/A827/A828/A864/A867/A878 — unemployment, retirement, TRS, tax certiorari, employee benefits, capital). Ogdensburg is the only city school district in this comparison set; the other three are central school districts (a different state-mandate burden class).
Source: NYS Comptroller — Financial Data for Local Governments (ST-3), FY 2024-25 filings (period 7/1/2024 - 6/30/2025); snapshot dated 2026-04-30. Municipal codes: Ogdensburg 400538000000, Potsdam 400668400200, Massena 400651900100, Canton 400612500100.
The structural problem is not declining state aid. State aid is performing well; lottery / sports betting / commercial gaming overperformed budget through Q3 FY 25-26 (102%, 113%, and 88% respectively). The squeeze is expenditure growth (primarily benefits) outpacing flat local revenue, with the gap absorbed by reserve drawdown.
Largest fastest-growing line in the budget.
Primarily health insurance and retiree health (OPEB — Other Post-Employment Benefits, the future cost of providing retiree health insurance).
FY 2023-24 actual: $14.0M.
Growing approximately $1.2M per year.
Source: 2024 Annual External Audit Report, Table 4
Not a debt owed today. Cash outflow occurs annually as part of the Employee Benefits line.
The district's $98.1M figure is the projected total future retiree-health obligation under GASB 75 (Government Accounting Standards Board Statement 75; required reporting since 2018).
This pattern is standard for New York public school districts. Virtually all NY districts carry significant unfunded OPEB liabilities because retiree health benefits are funded pay-as-you-go rather than pre-funded. Not unique to Ogdensburg.
Source: 2024 Annual External Audit Report, Statement of Net Position
FY 2023-24 federal Operating Grants (combined funds): $4,969,568.
FY 2025-26 federal aid (Special Aid Fund): $2,148,371.
Reduction: $2,821,197 (a 57% decrease) over 2 years.
ESSER (Elementary and Secondary School Emergency Relief — American Rescue Plan funds) wound down on schedule per federal program rules. Structural, not a discretionary cut.
Source: 2024 Annual External Audit Report; April 20, 2026 BOE packet
$5.1M annual debt service on existing bonds.
Statutorily required NYSTRS (NY State Teachers Retirement System) and NYSERS (NY State Employees Retirement System) pension contributions.
Combined with benefits, a substantial share of the budget is statutorily required.
Source: 2024 Annual External Audit Report
$58,228,386 budget adopted.
$11,295,663 tax levy (+3.99% from FY 25-26).
District proceeds with proposed staffing and programs.
Transportation proposition (13 buses): status on the June 16 ballot to be confirmed. If not on this ballot, a separate future vote would be required to replace aging buses.
ballot status pending
Board must adopt a contingent budget per NY Education Law § 2007.
Tax levy capped at $10,862,259 (FY 25-26 level, no increase).
District must reduce spending from the proposed amount. The levy-side math is $11,295,663 − $10,862,259 = $432,963; v2 of the spec cited a $648,500 figure that exceeds the levy-side reduction by ~$215K. The full contingent-budget reduction depends on the district's contingent-budget calculation worksheet, which is not yet sourced here.
NY Education Law restrictions apply under contingency: no equipment purchases above certain thresholds, supplies restrictions, certain salary increases restricted, community use of facilities restricted (except for elections).
Old buses remain in service.
math pending
$58.2M budget adopted regardless of margin.
verify on launch Status of these items will be re-verified on launch morning.
These documents may be obtainable via FOIL request (see below).
The Re-Vote scheduled for June 16, 2026 presents the same proposed budget that voters did not approve on May 19, 2026: $58,228,386 in proposed spending and a $11,295,663 tax levy (+3.99%). The budget has not been revised between votes.
Source: BOE Re-Vote Folder, Staff Report‑1, signed by Superintendent May 26, 2026. verbatim pending The phrasing "did not approve" is the site's wording; if the signed staff report uses specific phrasing, this paragraph will be updated to match before launch.
Public records requests are made under the New York State Freedom of Information Law (FOIL), filed with the District Clerk:
The District is required by NY Public Officers Law § 87 to designate a Records Access Officer (RAO) who handles FOIL requests; the District Clerk is the standard FOIL contact. Response timelines: acknowledgment within 5 business days; full response typically within 20 business days.
Every figure on this page is traceable to a primary document. Mirror copies of primary district PDFs are kept under /sources/ so provenance survives upstream link changes.
Every primary source linked here is also mirrored as a static PDF in /sources/ with a capture date recorded in the entry. Source link rot does not break the site's provenance.