The Fiscal Profile Reporting System
This report is the 28th edition of a report produced by the State Education Department concerning data on school district expenditures and revenues. Major trends of the 2010-11 to 2014-15 time period are discussed at the statewide level. Detailed information on individual districts is provided in the Masterfiles. The fiscal profile reporting system was designed to answer questions of interest to policymakers. For this reason, profile data in the tables are presented so that comparisons can be made for a five-year period.
These reports are based on data from the Annual Financial Report (Form ST-3). The ST-3 is an unaudited document, which displays a districts reported expenditures and revenues. It is important to note that the ST-3 is a document designed to provide fiscal accountability; it is not an educational program document. Although the States intent with the ST-3 is for school districts to provide a uniform statement of revenues and expenditures, the possibility exists that school districts will interpret the instructions and account codes differently.
Because the data is extensive, it has been broken into several files. Individuals interested in statewide trends or an introduction to the subject should read the Narrative first. Individuals interested in technical definitions will also want to peruse the Appendix. Individuals looking for data may consider downloading the EXCEL files called Masterfiles for various years.
The Tables described in the Profiles are provided for every major district. (see links below) Individuals interested in specific districts may use two references to find the page(s) for district(s) of interest. Caution is advised to those who may want to print these files, as each is 675 pages in length.
Another feature summarizes five-year trends for selected items important to a district's financial condition. Trend data is provided on the Budget Surplus or Deficit and the Total Unexpended Surplus Funds, District Wealth, and Operations and Maintenance and Equipment Expenditures for each major school district.
- Overview of the Statewide Fiscal Profile of New York State School Districts (101 KB)
- Please Note: Master Files and other updates are published annually, approximately 12 months after the end of the school year.
- MASTERFILE FOR 2014-15 (424 KB)
- MASTERFILE FOR 2013-14 (282 KB) (revised 4/26/16)
- MASTERFILE for 2012-13 (282 KB)
- MASTERFILE FOR 2011-12(292 KB)
- MASTERFILE FOR 2010-11(282 KB)
- MASTERFILE FOR 2009-10(282 KB)
- MASTERFILE FOR 2008-09(282 KB)
- MASTERFILE FOR 2007-08 (286 KB)
- MASTER FILE FOR 2006-07 (282 KB)
- MASTER FILE FOR 2005-06 (283 KB)
- MASTER FILE FOR 2004-05(284 KB)
- MASTER FILE FOR 2003-04(287 KB)
- MASTER FILE FOR 2002-03 (287 KB)
- MASTER FILE FOR 2001-02 (287 KB)
- MASTER FILE FOR 2000-01 (305 KB)
- MASTER FILE FOR 1999-2000(293 KB)
- MASTER FILE FOR 1998-99(288 KB)
- MASTER FILE FOR 1997-98(301 KB)
- MASTER FILE FOR 1996-97(267 KB)
- MASTER FILE FOR 1995-96(301 KB)
- MASTER FILE FOR 1994-95(287 KB)
- MASTER FILE FOR 1993-94 (301 KB)