The Public Policy Institute

Notes to school tax tables

Data used in this study are from the Bureau of Municipal Research & Statistics, Office of the State Comptroller, for school district fiscal years ending in June 1997 and June 1996, and appear in Comptroller's Special Report on Municipal Affairs for the relevant years. (The Special Report contains data for all municipalities as well as school districts. The bureau also publishes Financial Data for School Districts for fiscal year ended June 30, 19XX; that report includes more extensive data on school district finances, including a variety of useful data comparing districts.) The base data used in this report are available from the bureau (518-474-6387); request Table 6 (data for school districts) from the Special Report. A processing fee may apply. Data are reported annually to the Office of the State Comptroller by each school district.Tax figures include school district property taxes and, in cases where districts collect them, utility and sales taxes."Current operations spending," shown in the tables, refers to total expenditures for operating costs. It does not include equipment and capital spending, nor debt service.School districts analyzed for this report include 656 of the 706 districts outside New York City for which the Office of the State Comptroller reports data. This study omitted districts with fewer than 250 students, to avoid potentially misleading comparisons of per-student data. Other factors may make it difficult to compare one district to another; The Public Policy Institute encourages those interested in the subject to obtain the base data from the Office of the State Comptroller and make their own analyses. The Institute also encourages examination of the "School Report Cards" prepared by the New York State Education Department for information on each school's record of academic success.

The inflation figure for the period studied, 2.3 percent, represents the change in the State and Local Government Fixed-Weighted Price Index, calculated by the U.S. Department of Commerce, Bureau of Economic Analysis. The index is commonly used to analyze trends in fiscal affairs of governmental units, and the Office of the State Comptroller uses the index to calculate inflation-adjusted changes in expenditures made and revenues collected by municipalities and school districts.

Table 3:
Largest Tax Reductions Among School Districts Outside New York City With 2,500-9,999 Students, 1996-97

Table 6:
Largest Tax Increases Among School Districts Outside New York City With 250-999 Students, 1996-97

Complete Listing of School Districts

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