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Penfield Central School District

School DistrictNew York·–·Enrollment 4,652

Revenue

$139.1M

FY 2025

Expenditure

$156.9M

FY 2025

Net

$-17.8M

Surplus / Deficit

Per Pupil (Exp.)

$33,726

Enrollment: 4,652

Revenue & Expenditure Trend

Property Tax Levy Trend

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Levy growth, 1995–2025

+134%

Rank 468 of 701 (fastest = 1)

Effective rate (latest)

$16.58

per $1,000 value · 2025

Levy per pupil

$14,033

2025

Revenue by Category — 2025

Real Property Taxes and Assessments

47%$65.3M State Aid

32%$44.5M Other Sources

5%$6.4M Sales and Use Tax

4%$5.8M Other Real Property Tax Items

4%$5.4M Federal Aid

4%$5.1M Use and Sale of Property

2%$3.1M Other Local Revenues

1%$1.8M Charges to Other Governments

1%$1.1M Charges for Services

Expenditure by Category — 2025

48%$74.5M General Government

29%$45.5M Employee Benefits

19%$29.5M Other Uses

4%$6.4M Debt Service

1%$846K Community Services

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