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Frontier Central School District

School DistrictNew York·–·Enrollment 4,363

Revenue

$121.5M

FY 2025

Expenditure

$129.7M

FY 2025

Net

$-8.2M

Surplus / Deficit

Per Pupil (Exp.)

$29,717

Enrollment: 4,363

Revenue & Expenditure Trend

Property Tax Levy Trend

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Levy growth, 1995–2025

+151%

Rank 400 of 701 (fastest = 1)

Effective rate (latest)

$9.07

per $1,000 value · 2025

Levy per pupil

$10,152

2025

Revenue by Category — 2025

44%$53.1M Real Property Taxes and Assessments

36%$44.3M Sales and Use Tax

6%$7.5M Federal Aid

3%$4.2M Other Real Property Tax Items

3%$4.1M Use and Sale of Property

2%$2.8M Proceeds of Debt

2%$2.7M Other Local Revenues

2%$2.0M Other Sources

0%$444K Charges to Other Governments

0%$287K Charges for Services

Expenditure by Category — 2025

59%$76.7M Employee Benefits

19%$24.6M General Government

14%$18.1M Debt Service

8%$9.8M Other Uses

Source: NY State Comptroller Annual Financial Report · Actuals only · No adopted budget