3.3
Fiscal Stress
FY 2025
10.0
Socio-Dem. Stress
FY 2025
567
Enrollment
FY 2024
$52,499
Per-Pupil Spending
FY 2024
34.2%
State Aid Dependency
FY 2024
2.9%
Admin Overhead
FY 2024
Tax Snapshot (Beta)
Beta: source-backed tax context only. This is not a personalized tax-burden estimate.
Current source-backed tax context for New York and Naples Central School District.
| Component | Summary | Effective | Coverage | Sources |
|---|---|---|---|---|
| NY state personal income tax | NY uses a progressive bracket schedule (4.00% to 10.90% on the current IT-201 schedule). | Tax year 2025 schedule; statutory update starts for tax years beginning after 2025. | Source verified | IT-201-I (2025 PDF); Tax Law §601 |
| NY state sales and use tax (base) | NY state base sales and use tax rate is 4%; local rates are additive by jurisdiction. | In effect as of January 1, 2026. | Loaded | New York State Department of Taxation and Finance sales tax rates |
| NY state-level property tax policy | In New York, real property tax is raised and spent locally by counties, cities, towns, villages, school districts, and special districts; there is no single statewide property-tax rate. | Property-tax guidance page updated July 26, 2024 (accessed April 19, 2026). | Needs review | NY property taxes overview; ORPTS tax bill calculation guide |
Financial Trends
Curated financial dashboard (2013–2025)
Key Indicators
$52,500
(2024)
Loading...
2019
2024
2.87%
(2024)
Loading...
2019
2024
34.17%
(2024)
Loading...
2015
2024
0 = healthy · 100 = significant stress
3.3
(2025)
Loading...
2013
2025
8.4%
(2024)
Loading...
2019
2024
Revenue Sources
$12,323,020
(2024)
Loading...
2015
2024
$8,776,380
(2024)
Loading...
2015
2024
$1,647,018
(2024)
Loading...
2015
2024
$661,887
(2024)
Loading...
2015
2024
Spending Breakdown
35.2%
(2024)
Loading...
2019
2024
2.9%
(2024)
Loading...
2019
2024
2.4%
(2024)
Loading...
2019
2024
6.3%
(2024)
Loading...
2019
2024
22.2%
(2024)
Loading...
2019
2024
Per-Pupil Detail
$18,492
(2024)
Loading...
2015
2024
$38,850
(2024)
Loading...
2015
2024
$21,734
(2024)
Loading...
2015
2024
Balance Sheet
$22,027,865
(2024)
Loading...
2015
2024
Total taxable property value
$963,892,552
(2024)
Loading...
2015
2024
Financial Documents (23)
| Year | Title | Type |
|---|---|---|
| 2025 | Naples Central School District FSMS Report 2025 | FSMS_MONITORING |
| 2024 | Naples Central School District OSC Annual Financial Report 2024 | OSC_SCHOOL_AFR |
| 2024 | Naples Central School District FSMS Report 2024 | FSMS_MONITORING |
| 2023 | Naples Central School District OSC Annual Financial Report 2023 | OSC_SCHOOL_AFR |
| 2023 | Naples Central School District FSMS Report 2023 | FSMS_MONITORING |
Governance & Structure
- Structure
- Not specified
- Fiscal Autonomy
- Not specified
- ICMA Recognition
- —
- Notes
- County: Ontario
- OSC Code
320755900100
- Legal Type
- Central
- Board Selection
- Executive
Geographic Relationships
This entity is within
- Wholly within: New York
- Partly within: Livingston County
- Partly within: Ontario County
- Partly within: Steuben County
- Partly within: Town of Bristol (Ontario County)
- Partly within: Town of Canadice (Ontario County)
- Partly within: Town of Canandaigua (Ontario County)
- Partly within: Town of Cohocton (Steuben County)
- Partly within: Town of Italy (Yates County)
- Partly within: Town of Middlesex (Yates County)
- Partly within: Town of Naples (Ontario County)
- Partly within: Town of Prattsburgh (Steuben County)
- Partly within: Town of Richmond (Ontario County)
- Partly within: Town of South Bristol (Ontario County)
- Partly within: Town of Springwater (Livingston County)
- Partly within: Village of Naples (Ontario County)
- Partly within: Yates County