Data sources
- NY OSC — Real Property Tax Levies, Taxable Full Value & Full-Value Tax Rates (2013–2025) NYS Comptroller Real Property Tax Levies dataset, aggregated to school-district level (NYC excluded). Levy and taxable full value are verbatim; the full-value rate is derived. as of 2026-05-26
- NYS Comptroller — Financial Data for Local Governments (Annual Financial Reports) Annual financial report filings for counties, cities, towns, and villages (General Fund A-prefix accounts) — same OSC dataset family as the school ST-3. Source for non-school local-government fiscal metrics. as of 2026-04-30
- NYS Comptroller — Financial Data for Local Governments (ST-3 Annual Financial Reports, 1995–2025) Audited annual financial-report filings. Source for General Fund revenue / expenditure / surplus, fund balance (account A8029), and total state aid (sum of A3xxx). as of 2026-04-30
- NYS Comptroller — Fiscal Stress Monitoring System (FSMS) Summary Files OSC's early-warning fiscal + environmental stress scores (0-100, higher = more stress), scored uniformly across counties, cities, towns, villages, and school districts that filed in time. Verbatim published scores; the stress designation is recorded in source_locator. Clean .xlsx coverage: municipalities 2018-, school districts 2022-. as of 2026-03
- NYSED — Enrollment Data K-12 enrollment and demographic shares (economically disadvantaged, students with disabilities). as of 2025
- NYSED — Personnel Master File (Standard Statistical Run) District personnel filings; source for total educator FTE (NYSTRS-reporting roles). as of 2024-25
- NYSED — Property Tax Report Card (compiled statewide data) Each district's annually filed PROPOSED budget (Total Proposed Spending), proposed tax levy, and enrollment, compiled statewide per year. Source for budget_total (value_type=budget). as of 2026-05
- NYSED — Student and Educator Report Classroom-instructional teacher FTE. as of 2025
- Ogdensburg City SD — Budget Archive (Budget & Finance page) District-published adopted / proposed budget totals.
- SeeThroughNY Payrolls Database (Empire Center) Total district payroll = sum of YTD pay across all employees (payrolls search aggregate), all 17 districts. Agency names span two eras: "Name Central Schools"/"Name City School District" pre-2021, "Name CSD"/"Name City SD" from 2021; the bare municipality name is excluded. as of 2025
- U.S. Census Bureau — Population Estimates Program (Subcounty Total Population, SUB-EST) Annual July-1 resident population for incorporated places, minor civil divisions (towns), and counties, anchored to the decennial census. Combines the 2000-2010 and 2010-2020 intercensal series with the 2020-2025 vintage. Drives per-capita metrics for the county and municipalities. as of 2025
Inflation adjustment
When “Adjust for inflation (2025 $)” is on, every dollar metric is shown in constant 2025 dollars so amounts from different years can be compared on equal footing. Each year’s nominal value is scaled by the ratio of the 2025 price index to that year’s index:
constant 2025 $ = nominal $ × ( CPI2025 ÷ CPIyear )
The index is the U.S. Bureau of Labor Statistics CPI-U (Consumer Price Index for All Urban Consumers, U.S. city average, all items), annual average, series CUUR0000SA0 (1982–84 = 100), covering 1994–2025. The base year is the latest published annual average (2025). For example, $1.00 in 1994 is about $2.17 in 2025 dollars.
This is a display-time transform only — stored observations remain verbatim and nominal (see below). A figure for a future period with no published CPI yet (e.g. a proposed budget) is left nominal rather than estimated. Source: U.S. Bureau of Labor Statistics — CPI-U (annual average).
Computed figures
Observations are stored exactly as reported by their source. Ratios and normalizations are computed at query time, never stored: General Fund surplus (revenue − expenditure), full-value tax rate (levy ÷ taxable full value × 1,000), per-pupil figures (÷ K-12 enrollment), and per-capita figures (÷ Census population). Each computed series inherits its inputs’ citations and the more cautious of their certainty levels.
Raw dollar totals scale with size, so compare municipalities per-capita and school districts per-pupil. Metrics measured on different bases — nominal vs. full-value tax rates, or different staff-FTE definitions — are flagged and never plotted as one series. Cross-entity-type comparisons (e.g. a town vs. a school district) are allowed but caveated, not blocked.