Cincinnatus Central SchoolBudget & Spending
Cincinnatus, Cortland County, New York NCES 3607560
- Total revenue · FY2024
- $20.6M $20,611,000
- Students enrolled
- 525
- Revenue per pupil
- $39,259
- Local share per pupil
- $7,937 14th percentile in NY
Transparency grade C, provisional
Under reviewProvisional grade
Every district starts at a provisional C until its records have been reviewed. This is a starting point, not a finding.
If you work for this district, you can shorten the wait by sending us links to the records you already publish.
NCES F-33 · FY2024
Where the money goes
Operating and capital spending from the federal expenditure survey, rolled up by function.
Aggregate categories only: no individual payees or contracts are shown.
- Instruction
- $11.9M 65.3% of spending
- Administration
- $1.4M 7.6% of spending
- Per pupil
- $34,724 All functions
- Instruction 65.3%
- Student Transportation 6.6%
- Business & Central Services 5.2%
- General Administration 4.8%
- Capital Outlay 4.5%
- Instructional Staff Support 3.2%
- School Administration 2.8%
- Student Support Services 2.7%
- Food Services 2.6%
- Operations & Maintenance 2.2%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $11,901,000 | $22,669 | 65.3% |
| Student Transportation | $1,202,000 | $2,290 | 6.6% |
| Business & Central Services | $955,000 | $1,819 | 5.2% |
| General Administration | $876,000 | $1,669 | 4.8% |
| Capital Outlay | $829,000 | $1,579 | 4.5% |
| Instructional Staff Support | $575,000 | $1,095 | 3.2% |
| School Administration | $514,000 | $979 | 2.8% |
| Student Support Services | $497,000 | $947 | 2.7% |
| Food Services | $472,000 | $899 | 2.6% |
| Operations & Maintenance | $409,000 | $779 | 2.2% |
| Total | $18,230,000 | $34,724 | 100% |
NCES F-33 · FY2005–FY2024
How this has changed
| Measure | FY2005 | FY2024 | Change | Nominal % | Real % |
|---|---|---|---|---|---|
| Total revenue | $10,458,000 | $20,611,000 | +$10,153,000 | +97.1% | +22.7% |
| Total expenditure | $10,422,000 | $18,718,000 | +$8,296,000 | +79.6% | +11.8% |
| Revenue per pupil | $13,724 | $39,259 | +$25,535 | +186.1% | +78.1% |
| Students enrolled | 762 | 525 | -237 | -31.1% | — |
Percent change from each measure's FY2005 level. Dollar figures are nominal as filed; the real column removes inflation using CPI-U, U.S. city average, all items, annual average (BLS). The dashed line is that same inflation curve, so a dollar line above it gained purchasing power and one below it lost. It does not apply to enrollment. Hover any point for the underlying number.
100-point rubric
What Cincinnatus Central School needs for an A
-
Public check register
14 ptsEvery disbursement published with payee category, date, amount, and fund, updated at least quarterly.
A check register records where money actually went, rather than where it was budgeted to go.
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Annual financial audit
6 ptsA current Annual Comprehensive Financial Report with the independent auditor opinion attached.
A financial audit confirms the statements are accurately presented. Most states require one, so it is a floor rather than a distinction.
-
Performance or efficiency audit
5 ptsAn independent review of whether spending achieved its stated purpose, published within the last three years.
A financial audit asks whether the numbers are right. A performance audit asks whether the money did what it was meant to do, which is the question a taxpayer is usually asking.
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Line-item adopted budget
11 ptsThe adopted budget broken out by function and object code, not a summary presentation.
Function and object detail is what allows classroom and central office spending to be compared.
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Purchasing card transactions
9 ptsPurchasing and credit card transaction detail with merchant category, date, and amount.
Card purchases sit outside the standard purchase-order process, so separate disclosure is what makes them reviewable.
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Payment history by category
9 ptsCumulative payments grouped by spending category, covering at least one full fiscal year.
Category totals show concentration and recurring commitments that individual payments do not.
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Machine-readable data
9 ptsFinancial data offered as CSV, XLSX, JSON, or an open API rather than scanned images.
A scanned PDF is technically public and practically difficult to analyse. Open formats make review possible.
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Compensation schedule
7 ptsCurrent salary schedules and aggregate administrator compensation bands, including stipends.
Payroll is the largest line in most district budgets, so schedule-level disclosure covers the bulk of spending.
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Bond and capital disclosure
7 ptsBond program spending reported against the specific projects voters approved, with remaining balances.
Bond funds are borrowed against future taxes and authorised for a named project list, so reporting against that list closes the loop.
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Board minutes and agendas
7 ptsMinutes and agenda packets posted together with the financial exhibits that were voted on.
The vote and its attachment are what connect a decision to the money it moved.
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Contracts posted
6 ptsExecuted contracts and amendments above the district bid threshold, posted in full.
A payment shows the amount. The contract shows what was promised in return.
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Direct download, no request
6 ptsCore financial records download directly, with no records request, login, or fee.
Publishing a record and releasing it on request are different levels of disclosure.
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Published records process
4 ptsA public records page naming the responsible officer, the statutory timeline, and any fees.
A documented process tells a requester what to expect before they file.
No items have been checked yet. These fill in as each record is located and verified.