The Fiscal Profile Reporting System

This report is the 35th edition of a report produced by the State Education Department concerning data on school district expenditures and revenues. Please Note: Fiscal Profiles are published annually, approximately 12 months after the end of the school year.

The Fiscal Profiles are based on data from the Annual Financial Report (Form ST-3). The ST-3 is an unaudited document, which displays a district’s 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 State’s 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.

The Fiscal Profiles have three main components:

  • First, the report and tablespdf icon (7.0 MB). This report (Overview of the Statewide Fiscal Profile of New York State School Districts) provides a very brief overview of statewide expenditures, revenues, and changes in data. For a more detailed analysis, please see the Analysis of School Finances. The tables show district-by-district information on revenue and expenditure information as totals, as a percentage of district totals, as well as wealth measures and instructional expenditure information.
  • Second, the data file excel icon (17.8 MB). In the past, these files were published individually, each file representing a single year. This file has been consolidated to show a multiyear comparison. The published data elements have changed somewhat year-to-year. Where data elements were added later on, every effort has been made to reconstruct those elements for prior years, but for certain years, certain data elements may be empty.
  • Third, the methodology appendix. This appendix contains a full explanation of the ST-3 account codes and calculations used to create the data files, tables, and report.
Last Updated: October 30, 2023