{"meta": {"title": "Long Island School District Budgets vs. Reserves \u2014 5-Year (2022-23 to 2026-27)", "generated": "2026-11-05", "geography": "Nassau and Suffolk County public school districts (121)", "years": ["2022-23", "2023-24", "2024-25", "2025-26", "2026-27"], "sources": {"index": "https://www.p12.nysed.gov/mgtserv/propertytax/", "2022-23_ptrc": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/PTRC_2022-2023_FINAL.xlsx", "2022-23_reserves": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2022-23_PTRC_reserve_funds.xlsx", "2022-23_revote": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2022-23_Revote_PTRC_FINAL.xlsx", "2023-24_ptrc": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/PTRC_23-24_FINAL.xlsx", "2023-24_reserves": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2023-24_PTRC_Reserve_Funds.xlsx", "2024-25_ptrc": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2024-25-ptrc-20240510-.xlsx", "2024-25_reserves": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2024-25-ptrc-reserve-funds.xlsx", "2024-25_revote": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2024-25-revote-ptrc.xlsx", "2025-26_ptrc": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2025-26-ptrc-20250509.xlsx", "2025-26_reserves": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2025-26-ptrc-schedule-of-reserves.xlsx", "2025-26_revote": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2025-26-revote-ptrc.xlsx", "2026-27_ptrc": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2026-27-ptrc-final.xlsx", "2026-27_reserves": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2026-27-ptrc-schedule-of-reserves.xlsx", "2026-27_revote": "https://www.p12.nysed.gov/mgtserv/propertytax/docs/2026-27-revote-ptrc.xlsx"}, "definitions": {"budget": "NYSED PTRC 'Total Proposed Spending' for the budget year (revote overlay applied when district appears in that year's revote PTRC).", "tax_levy": "NYSED PTRC 'Total Proposed Tax Levy' for the budget year (revote overlay when applicable).", "enrollment": "NYSED PTRC public school enrollment for the budget year (excludes pre-K; includes resident charter pupils per Education Law).", "restricted_reserves": "NYSED PTRC 'FB - Adj Restricted' for the budget year (estimated year-end restricted fund balance).", "unrestricted_fb": "NYSED PTRC 'Adjusted Unrestricted' fund balance for the budget year (subject to 4% statutory cap of total budget).", "assigned_appropriated_fb": "NYSED PTRC 'Assigned Approp FB' \u2014 appropriated fund balance planned to lower the next levy.", "total_reserves_and_ufb": "restricted_reserves + unrestricted_fb (components also kept separate).", "reserve_categories": "From NYSED Schedule of Reserves / Reserve Funds ending balances, mapped to standard categories. TRS often appears under 'Other Reserve' with a TRS description.", "budget_per_student": "Derived: budget / PTRC enrollment. NOT official NYSED per-pupil expenditure.", "prior_vs_proposed": "Each annual PTRC file contains both prior-year and proposed-year columns. This dataset uses the proposed-year columns from each year's PTRC (with revote overlays)."}, "coverage": {"districts_in_universe": 121, "complete_5yr": 121, "partial": 0, "excluded_common_districts_note": "Sagaponack Common and Wainscott Common appear in some statewide PTRC extracts but are outside Xavier's 121-district LI universe and are excluded."}, "xavier_comparison_join": "/workspace/li-school-district-comparison-2026-11-05.csv"}, "summary": {"all_li_total": {"label": "All Long Island (all reporting)", "balanced_panel": false, "n_districts": 121, "by_year": {"2022-23": {"districts_reporting": 121, "budget_total": 14321026507.0, "tax_levy_total": 9385027018.0, "enrollment_total": 419578, "restricted_reserves_total": 2044875073.0, "unrestricted_fb_total": 572457017.0, "total_reserves_and_ufb": 2617332090.0, "restricted_pct_of_budget": 14.28, "unrestricted_fb_pct_of_budget": 4.0, "total_reserves_ufb_pct_of_budget": 18.28, "budget_per_student": 34131.98, "restricted_reserves_per_student": 4873.65, "total_reserves_ufb_per_student": 6238.01, "districts_over_4pct_unrestricted": 14, "districts_with_ufb_reported": 121}, "2023-24": {"districts_reporting": 121, "budget_total": 15145381468.0, "tax_levy_total": 9533107722.0, "enrollment_total": 419484, "restricted_reserves_total": 2162218798.0, "unrestricted_fb_total": 651373761.0, "total_reserves_and_ufb": 2813592559.0, "restricted_pct_of_budget": 14.28, "unrestricted_fb_pct_of_budget": 4.3, "total_reserves_ufb_pct_of_budget": 18.58, "budget_per_student": 36104.79, "restricted_reserves_per_student": 5154.47, "total_reserves_ufb_per_student": 6707.27, "districts_over_4pct_unrestricted": 14, "districts_with_ufb_reported": 121}, "2024-25": {"districts_reporting": 121, "budget_total": 15772938295.0, "tax_levy_total": 9767596380.0, "enrollment_total": 417798, "restricted_reserves_total": 2335158412.0, "unrestricted_fb_total": 700361210.0, "total_reserves_and_ufb": 3035519622.0, "restricted_pct_of_budget": 14.8, "unrestricted_fb_pct_of_budget": 4.44, "total_reserves_ufb_pct_of_budget": 19.25, "budget_per_student": 37752.55, "restricted_reserves_per_student": 5589.2, "total_reserves_ufb_per_student": 7265.52, "districts_over_4pct_unrestricted": 11, "districts_with_ufb_reported": 121}, "2025-26": {"districts_reporting": 121, "budget_total": 16353957818.0, "tax_levy_total": 10004890145.0, "enrollment_total": 412465, "restricted_reserves_total": 2400363930.0, "unrestricted_fb_total": 707161538.0, "total_reserves_and_ufb": 3107525468.0, "restricted_pct_of_budget": 14.68, "unrestricted_fb_pct_of_budget": 4.32, "total_reserves_ufb_pct_of_budget": 19.0, "budget_per_student": 39649.32, "restricted_reserves_per_student": 5819.56, "total_reserves_ufb_per_student": 7534.03, "districts_over_4pct_unrestricted": 9, "districts_with_ufb_reported": 121}, "2026-27": {"districts_reporting": 121, "budget_total": 16880904570.0, "tax_levy_total": 10245578223.0, "enrollment_total": 402760, "restricted_reserves_total": 2506778283.0, "unrestricted_fb_total": 727091954.0, "total_reserves_and_ufb": 3233870237.0, "restricted_pct_of_budget": 14.85, "unrestricted_fb_pct_of_budget": 4.31, "total_reserves_ufb_pct_of_budget": 19.16, "budget_per_student": 41913.06, "restricted_reserves_per_student": 6224.0, "total_reserves_ufb_per_student": 8029.27, "districts_over_4pct_unrestricted": 7, "districts_with_ufb_reported": 121}}, "change_2022_23_to_2026_27": {"budget_delta": 2559878063.0, "budget_pct": 17.87, "restricted_reserves_delta": 461903210.0, "restricted_reserves_pct": 22.59, "total_reserves_and_ufb_delta": 616538147.0, "total_reserves_and_ufb_pct": 23.56, "enrollment_delta": -16818, "enrollment_pct": -4.01, "budget_per_student_delta": 7781.08, "budget_per_student_pct": 22.8, "restricted_reserves_per_student_delta": 1350.35, "restricted_reserves_per_student_pct": 27.71}}, "all_li_balanced": {"label": "All Long Island (balanced 5-year panel)", "balanced_panel": true, "n_districts": 121, "by_year": {"2022-23": {"districts_reporting": 121, "budget_total": 14321026507.0, "tax_levy_total": 9385027018.0, "enrollment_total": 419578, "restricted_reserves_total": 2044875073.0, "unrestricted_fb_total": 572457017.0, "total_reserves_and_ufb": 2617332090.0, "restricted_pct_of_budget": 14.28, "unrestricted_fb_pct_of_budget": 4.0, "total_reserves_ufb_pct_of_budget": 18.28, "budget_per_student": 34131.98, "restricted_reserves_per_student": 4873.65, "total_reserves_ufb_per_student": 6238.01, "districts_over_4pct_unrestricted": 14, "districts_with_ufb_reported": 121}, "2023-24": {"districts_reporting": 121, "budget_total": 15145381468.0, "tax_levy_total": 9533107722.0, "enrollment_total": 419484, "restricted_reserves_total": 2162218798.0, "unrestricted_fb_total": 651373761.0, "total_reserves_and_ufb": 2813592559.0, "restricted_pct_of_budget": 14.28, "unrestricted_fb_pct_of_budget": 4.3, "total_reserves_ufb_pct_of_budget": 18.58, "budget_per_student": 36104.79, "restricted_reserves_per_student": 5154.47, "total_reserves_ufb_per_student": 6707.27, "districts_over_4pct_unrestricted": 14, "districts_with_ufb_reported": 121}, "2024-25": {"districts_reporting": 121, "budget_total": 15772938295.0, "tax_levy_total": 9767596380.0, "enrollment_total": 417798, "restricted_reserves_total": 2335158412.0, "unrestricted_fb_total": 700361210.0, "total_reserves_and_ufb": 3035519622.0, "restricted_pct_of_budget": 14.8, "unrestricted_fb_pct_of_budget": 4.44, "total_reserves_ufb_pct_of_budget": 19.25, "budget_per_student": 37752.55, "restricted_reserves_per_student": 5589.2, "total_reserves_ufb_per_student": 7265.52, "districts_over_4pct_unrestricted": 11, "districts_with_ufb_reported": 121}, "2025-26": {"districts_reporting": 121, "budget_total": 16353957818.0, "tax_levy_total": 10004890145.0, "enrollment_total": 412465, "restricted_reserves_total": 2400363930.0, "unrestricted_fb_total": 707161538.0, "total_reserves_and_ufb": 3107525468.0, "restricted_pct_of_budget": 14.68, "unrestricted_fb_pct_of_budget": 4.32, "total_reserves_ufb_pct_of_budget": 19.0, "budget_per_student": 39649.32, "restricted_reserves_per_student": 5819.56, "total_reserves_ufb_per_student": 7534.03, "districts_over_4pct_unrestricted": 9, "districts_with_ufb_reported": 121}, "2026-27": {"districts_reporting": 121, "budget_total": 16880904570.0, "tax_levy_total": 10245578223.0, "enrollment_total": 402760, "restricted_reserves_total": 2506778283.0, "unrestricted_fb_total": 727091954.0, "total_reserves_and_ufb": 3233870237.0, "restricted_pct_of_budget": 14.85, "unrestricted_fb_pct_of_budget": 4.31, "total_reserves_ufb_pct_of_budget": 19.16, "budget_per_student": 41913.06, "restricted_reserves_per_student": 6224.0, "total_reserves_ufb_per_student": 8029.27, "districts_over_4pct_unrestricted": 7, "districts_with_ufb_reported": 121}}, "change_2022_23_to_2026_27": {"budget_delta": 2559878063.0, "budget_pct": 17.87, "restricted_reserves_delta": 461903210.0, "restricted_reserves_pct": 22.59, "total_reserves_and_ufb_delta": 616538147.0, "total_reserves_and_ufb_pct": 23.56, "enrollment_delta": -16818, "enrollment_pct": -4.01, "budget_per_student_delta": 7781.08, "budget_per_student_pct": 22.8, "restricted_reserves_per_student_delta": 1350.35, "restricted_reserves_per_student_pct": 27.71}}, "nassau_total": {"label": "Nassau (all reporting)", "balanced_panel": false, "n_districts": 56, "by_year": {"2022-23": {"districts_reporting": 56, "budget_total": 6784243462.0, "tax_levy_total": 4764789780.0, "enrollment_total": 195627, "restricted_reserves_total": 1062099148.0, "unrestricted_fb_total": 276269811.0, "total_reserves_and_ufb": 1338368959.0, "restricted_pct_of_budget": 15.66, "unrestricted_fb_pct_of_budget": 4.07, "total_reserves_ufb_pct_of_budget": 19.73, "budget_per_student": 34679.48, "restricted_reserves_per_student": 5429.21, "total_reserves_ufb_per_student": 6841.43, "districts_over_4pct_unrestricted": 5, "districts_with_ufb_reported": 56}, "2023-24": {"districts_reporting": 56, "budget_total": 7191657311.0, "tax_levy_total": 4835621071.0, "enrollment_total": 195846, "restricted_reserves_total": 1054746798.0, "unrestricted_fb_total": 285891236.0, "total_reserves_and_ufb": 1340638034.0, "restricted_pct_of_budget": 14.67, "unrestricted_fb_pct_of_budget": 3.98, "total_reserves_ufb_pct_of_budget": 18.64, "budget_per_student": 36720.98, "restricted_reserves_per_student": 5385.59, "total_reserves_ufb_per_student": 6845.37, "districts_over_4pct_unrestricted": 5, "districts_with_ufb_reported": 56}, "2024-25": {"districts_reporting": 56, "budget_total": 7473812160.0, "tax_levy_total": 4948260792.0, "enrollment_total": 195050, "restricted_reserves_total": 1170870955.0, "unrestricted_fb_total": 303415361.0, "total_reserves_and_ufb": 1474286316.0, "restricted_pct_of_budget": 15.67, "unrestricted_fb_pct_of_budget": 4.06, "total_reserves_ufb_pct_of_budget": 19.73, "budget_per_student": 38317.42, "restricted_reserves_per_student": 6002.93, "total_reserves_ufb_per_student": 7558.5, "districts_over_4pct_unrestricted": 4, "districts_with_ufb_reported": 56}, "2025-26": {"districts_reporting": 56, "budget_total": 7745333227.0, "tax_levy_total": 5066831404.0, "enrollment_total": 192831, "restricted_reserves_total": 1223933903.0, "unrestricted_fb_total": 310860239.0, "total_reserves_and_ufb": 1534794142.0, "restricted_pct_of_budget": 15.8, "unrestricted_fb_pct_of_budget": 4.01, "total_reserves_ufb_pct_of_budget": 19.82, "budget_per_student": 40166.43, "restricted_reserves_per_student": 6347.18, "total_reserves_ufb_per_student": 7959.27, "districts_over_4pct_unrestricted": 2, "districts_with_ufb_reported": 56}, "2026-27": {"districts_reporting": 56, "budget_total": 8017636412.0, "tax_levy_total": 5185093684.0, "enrollment_total": 188523, "restricted_reserves_total": 1321405980.0, "unrestricted_fb_total": 338724280.0, "total_reserves_and_ufb": 1660130260.0, "restricted_pct_of_budget": 16.48, "unrestricted_fb_pct_of_budget": 4.22, "total_reserves_ufb_pct_of_budget": 20.71, "budget_per_student": 42528.69, "restricted_reserves_per_student": 7009.26, "total_reserves_ufb_per_student": 8805.98, "districts_over_4pct_unrestricted": 3, "districts_with_ufb_reported": 56}}, "change_2022_23_to_2026_27": {"budget_delta": 1233392950.0, "budget_pct": 18.18, "restricted_reserves_delta": 259306832.0, "restricted_reserves_pct": 24.41, "total_reserves_and_ufb_delta": 321761301.0, "total_reserves_and_ufb_pct": 24.04, "enrollment_delta": -7104, "enrollment_pct": -3.63, "budget_per_student_delta": 7849.21, "budget_per_student_pct": 22.63, "restricted_reserves_per_student_delta": 1580.05, "restricted_reserves_per_student_pct": 29.1}}, "nassau_balanced": {"label": "Nassau (balanced 5-year panel)", "balanced_panel": true, "n_districts": 56, "by_year": {"2022-23": {"districts_reporting": 56, "budget_total": 6784243462.0, "tax_levy_total": 4764789780.0, "enrollment_total": 195627, "restricted_reserves_total": 1062099148.0, "unrestricted_fb_total": 276269811.0, "total_reserves_and_ufb": 1338368959.0, "restricted_pct_of_budget": 15.66, "unrestricted_fb_pct_of_budget": 4.07, "total_reserves_ufb_pct_of_budget": 19.73, "budget_per_student": 34679.48, "restricted_reserves_per_student": 5429.21, "total_reserves_ufb_per_student": 6841.43, "districts_over_4pct_unrestricted": 5, "districts_with_ufb_reported": 56}, "2023-24": {"districts_reporting": 56, "budget_total": 7191657311.0, "tax_levy_total": 4835621071.0, "enrollment_total": 195846, "restricted_reserves_total": 1054746798.0, "unrestricted_fb_total": 285891236.0, "total_reserves_and_ufb": 1340638034.0, "restricted_pct_of_budget": 14.67, "unrestricted_fb_pct_of_budget": 3.98, "total_reserves_ufb_pct_of_budget": 18.64, "budget_per_student": 36720.98, "restricted_reserves_per_student": 5385.59, "total_reserves_ufb_per_student": 6845.37, "districts_over_4pct_unrestricted": 5, "districts_with_ufb_reported": 56}, "2024-25": {"districts_reporting": 56, "budget_total": 7473812160.0, "tax_levy_total": 4948260792.0, "enrollment_total": 195050, "restricted_reserves_total": 1170870955.0, "unrestricted_fb_total": 303415361.0, "total_reserves_and_ufb": 1474286316.0, "restricted_pct_of_budget": 15.67, "unrestricted_fb_pct_of_budget": 4.06, "total_reserves_ufb_pct_of_budget": 19.73, "budget_per_student": 38317.42, "restricted_reserves_per_student": 6002.93, "total_reserves_ufb_per_student": 7558.5, "districts_over_4pct_unrestricted": 4, "districts_with_ufb_reported": 56}, "2025-26": {"districts_reporting": 56, "budget_total": 7745333227.0, "tax_levy_total": 5066831404.0, "enrollment_total": 192831, "restricted_reserves_total": 1223933903.0, "unrestricted_fb_total": 310860239.0, "total_reserves_and_ufb": 1534794142.0, "restricted_pct_of_budget": 15.8, "unrestricted_fb_pct_of_budget": 4.01, "total_reserves_ufb_pct_of_budget": 19.82, "budget_per_student": 40166.43, "restricted_reserves_per_student": 6347.18, "total_reserves_ufb_per_student": 7959.27, "districts_over_4pct_unrestricted": 2, "districts_with_ufb_reported": 56}, "2026-27": {"districts_reporting": 56, "budget_total": 8017636412.0, "tax_levy_total": 5185093684.0, "enrollment_total": 188523, "restricted_reserves_total": 1321405980.0, "unrestricted_fb_total": 338724280.0, "total_reserves_and_ufb": 1660130260.0, "restricted_pct_of_budget": 16.48, "unrestricted_fb_pct_of_budget": 4.22, "total_reserves_ufb_pct_of_budget": 20.71, "budget_per_student": 42528.69, "restricted_reserves_per_student": 7009.26, "total_reserves_ufb_per_student": 8805.98, "districts_over_4pct_unrestricted": 3, "districts_with_ufb_reported": 56}}, "change_2022_23_to_2026_27": {"budget_delta": 1233392950.0, "budget_pct": 18.18, "restricted_reserves_delta": 259306832.0, "restricted_reserves_pct": 24.41, "total_reserves_and_ufb_delta": 321761301.0, "total_reserves_and_ufb_pct": 24.04, "enrollment_delta": -7104, "enrollment_pct": -3.63, "budget_per_student_delta": 7849.21, "budget_per_student_pct": 22.63, "restricted_reserves_per_student_delta": 1580.05, "restricted_reserves_per_student_pct": 29.1}}, "suffolk_total": {"label": "Suffolk (all reporting)", "balanced_panel": false, "n_districts": 65, "by_year": {"2022-23": {"districts_reporting": 65, "budget_total": 7536783045.0, "tax_levy_total": 4620237238.0, "enrollment_total": 223951, "restricted_reserves_total": 982775925.0, "unrestricted_fb_total": 296187206.0, "total_reserves_and_ufb": 1278963131.0, "restricted_pct_of_budget": 13.04, "unrestricted_fb_pct_of_budget": 3.93, "total_reserves_ufb_pct_of_budget": 16.97, "budget_per_student": 33653.71, "restricted_reserves_per_student": 4388.35, "total_reserves_ufb_per_student": 5710.91, "districts_over_4pct_unrestricted": 9, "districts_with_ufb_reported": 65}, "2023-24": {"districts_reporting": 65, "budget_total": 7953724157.0, "tax_levy_total": 4697486651.0, "enrollment_total": 223638, "restricted_reserves_total": 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"Suffolk", "enrollment_delta": 76, "enrollment_pct": 2.3, "budget_pct": 6.18, "budget_per_student_pct": 3.78}, {"beds_code": "280403", "district": "Roslyn Union Free School District", "county": "Nassau", "enrollment_delta": 75, "enrollment_pct": 2.26, "budget_pct": 15.37, "budget_per_student_pct": 12.82}], "sample_enrollment_shrink_while_budget_and_reserves_grew": [{"beds_code": "580304", "district": "Springs Union Free School District", "county": "Suffolk", "enrollment_delta": -441, "enrollment_pct": -40.09, "budget_pct": 18.78, "restricted_reserves_pct": 79.73, "budget_per_student_pct": 98.26}, {"beds_code": "280201", "district": "Hempstead Union Free School District", "county": "Nassau", "enrollment_delta": -1950, "enrollment_pct": -30.47, "budget_pct": 37.67, "restricted_reserves_pct": 4343.14, "budget_per_student_pct": 98.0}, {"beds_code": "580109", "district": "Wyandanch Union Free School District", "county": "Suffolk", "enrollment_delta": -607, "enrollment_pct": -20.93, "budget_pct": 41.31, "restricted_reserves_pct": 81.53, "budget_per_student_pct": 78.72}, {"beds_code": "280231", "district": "Island Park Union Free School District", "county": "Nassau", "enrollment_delta": -331, "enrollment_pct": -32.68, "budget_pct": 14.41, "restricted_reserves_pct": 27.83, "budget_per_student_pct": 69.93}, {"beds_code": "580512", "district": "Brentwood Union Free School District", "county": "Suffolk", "enrollment_delta": -1500, "enrollment_pct": -8.11, "budget_pct": 44.44, "restricted_reserves_pct": 40.08, "budget_per_student_pct": 57.19}, {"beds_code": "580913", "district": "Tuckahoe Common School District", "county": "Suffolk", "enrollment_delta": -110, "enrollment_pct": -22.45, "budget_pct": 14.13, "restricted_reserves_pct": 28.61, "budget_per_student_pct": 47.17}, {"beds_code": "280208", "district": "Roosevelt Union Free School District", "county": "Nassau", "enrollment_delta": -393, "enrollment_pct": -11.53, "budget_pct": 22.56, "restricted_reserves_pct": 60.21, "budget_per_student_pct": 38.53}, {"beds_code": "280251", "district": "Valley Stream Central High School District", "county": "Nassau", "enrollment_delta": -416, "enrollment_pct": -8.7, "budget_pct": 25.35, "restricted_reserves_pct": 8.17, "budget_per_student_pct": 37.3}, {"beds_code": "580105", "district": "Copiague Union Free School District", "county": "Suffolk", "enrollment_delta": -403, "enrollment_pct": -8.59, "budget_pct": 22.8, "restricted_reserves_pct": 18.51, "budget_per_student_pct": 34.34}, {"beds_code": "280222", "district": "Floral Park-Bellerose Union Free School District", "county": "Nassau", "enrollment_delta": -221, "enrollment_pct": -13.35, "budget_pct": 16.33, "restricted_reserves_pct": 105.84, "budget_per_student_pct": 34.26}, {"beds_code": "581005", "district": "Southold Union Free School District", "county": "Suffolk", "enrollment_delta": -103, "enrollment_pct": -14.65, "budget_pct": 14.26, "restricted_reserves_pct": 14.37, "budget_per_student_pct": 33.87}, {"beds_code": "580305", "district": "Sag Harbor Union Free School District", "county": "Suffolk", "enrollment_delta": -120, "enrollment_pct": -12.63, "budget_pct": 16.46, "restricted_reserves_pct": 5.11, "budget_per_student_pct": 33.3}, {"beds_code": "280224", "district": "Valley Stream 24 Union Free School District", "county": "Nassau", "enrollment_delta": -47, "enrollment_pct": -4.59, "budget_pct": 26.94, "restricted_reserves_pct": 18.14, "budget_per_student_pct": 33.04}, {"beds_code": "280209", "district": "Freeport Union Free School District", "county": "Nassau", "enrollment_delta": -429, "enrollment_pct": -6.36, "budget_pct": 24.36, "restricted_reserves_pct": 29.2, "budget_per_student_pct": 32.8}, {"beds_code": "280217", "district": "Franklin Square Union Free School District", "county": "Nassau", "enrollment_delta": -160, "enrollment_pct": -7.99, "budget_pct": 21.55, "restricted_reserves_pct": 18.23, "budget_per_student_pct": 32.1}]}, "districts": [{"beds_code": "580512", 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