Downloads.

School audit management findings

Findings and recommendations from school Auditor's Management Reports, including prior-year status where supplied. Finding text is distinct from a verified spending amount.

Fiscal years ending: 2018 to 2025

8 source-linked rows

School management-report enrollment and surplus

Audited enrollment, excess-surplus calculations and related fields from management reports. Each measure keeps the report's period and original definition.

Fiscal years ending: 2018 to 2025

8 source-linked rows

School financial condition measures

Financial-report ratios, balances, excess-surplus and student-normalized amounts with cross-source alignment notes. Fiscal, enrollment and aid periods remain distinguishable.

Fiscal years ending: 2018 to 2025

8 source-linked rows

School performance and enrollment measures

Selected district enrollment, demographics, attendance, staffing and performance observations. School years, populations and source definitions remain attached to each measure.

School years ending: 2022 to 2024

139 source-linked rows

School General Fund balance components

GAAP fund-balance classifications and financing components for the school General Fund. Restricted, assigned and unassigned amounts have different permitted uses.

Fiscal years ending: 2018 to 2025

90 source-linked rows

School fund-balance source evidence

Page-level evidence for school balances and financing fields. Values retain the fiscal year, accounting basis, fund scope and original statement reference.

Fiscal years ending: 2018 to 2025

48 source-linked rows

School balance-use sensitivity thresholds

Conditional revenue and spending changes that would use the documented balance under stated assumptions. These are algebraic illustrations rather than official forecasts.

Fiscal years ending: 2018 to 2025

8 source-linked rows

School revenue and spending scenarios

A joint revenue-and-spending sensitivity grid for available school General Fund years. Scenario inputs, accounting basis and balances remain explicit.

Fiscal years ending: 2018 to 2025

288 source-linked rows

School General Fund balances and financing

Annual balance classifications and operating-financing bridges for the school General Fund. Fund balance is not equivalent to unrestricted cash available to spend.

Fiscal years ending: 2018 to 2025

8 source-linked rows

School state-aid components

Published K-12 aid totals, available components and reconciliation status. Fiscal-year definitions and changes in aid categories remain explicit; allocations are not audited receipts.

Fiscal years ending: 1998 to 2027

30 source-linked rows

School budget estimates compared with outcomes

Summary errors when earlier revised or proposed budget columns are compared with later actual results for the same fiscal year. Matched sample counts remain separate.

Fiscal years ending: 2019 to 2025

9 source-linked rows

School budget estimates and matching actuals

Earlier revised and proposed figures paired with later actual figures for the same school fiscal year. Both source-report vintages remain in each comparison.

Fiscal years ending: 2019 to 2025

117 source-linked rows

School spending per on-roll student

User-friendly-budget spending divided by enrollment from the matching source column. The fiscal period, budget stage and enrollment definition remain explicit.

Fiscal years ending: 2018 to 2027

192 source-linked rows

School budget period and enrollment checks

Printed fiscal periods and enrollment dates for actual, revised and proposed budget columns. These checks establish which numerator and denominator can be paired.

Fiscal years ending: 2018 to 2027

24 source-linked rows

School budget-stage comparisons

Actual, revised and proposed amounts for the same fiscal year compared across report vintages. Differences keep both source periods and stages rather than mixing them.

Fiscal years ending: 2019 to 2026

180 source-linked rows

School state-aid allocations

Selected current-year district aid totals and components with printed school fiscal periods. Published budget allocations remain separate from audited receipts.

Fiscal years ending: 1998 to 2027

206 source-linked rows

School state-aid selection checks

Selected aid values with source worksheet, row, fiscal period and selection method. The records explain which reported version feeds the annual aid series.

Fiscal years ending: 1998 to 2027

30 source-linked rows

School budget presentation transcript and slide text

Timestamped machine transcript and sampled-frame OCR from the 2026-27 budget presentation. Recognition errors are possible; use the separately verified slide amounts for numerical claims.

Fiscal years ending: 2027

182 source-linked rows

School expenditure schedules

Original, final and actual expenditure columns from school financial reports. Detail lines and overlapping subtotals remain identifiable, and printed blanks remain unavailable.

Fiscal years ending: 2018 to 2025

1,935 source-linked rows

School performance-report enrollment

School and district enrollment observations with the reported school year and source row. These counts retain their own populations and are not substituted for on-roll budget enrollment.

School years ending: 2018 to 2025

12 source-linked rows

Original federal district staffing rows

Original NCES district rows with reported school years and source flags. Long-format totals and component rows overlap; use the canonical staffing series for annual comparisons. Preliminary directory rows do not establish later staffing figures.

School years ending: 1987 to 2026

2,576 source-linked rows

Verified school budget presentation amounts

Visually checked slide amounts with timestamps, budget status and definitions. The original-versus-revised FY2018 aid distinction remains explicit.

Fiscal years ending: 2018 to 2027

95 source-linked rows

Federal school-finance history

Census F-33 spending, funding, salary and benefit measures in dollars, with quality flags and report-vintage definitions. State-paid amounts and overlapping components remain separate.

Fiscal years ending: 1992 to 2024

4,183 source-linked rows

School operating statistics

Reported school enrollment and operating measures from financial-report statistical schedules. Original values, definitions and report vintages remain attached to each observation.

Fiscal years ending: 2009 to 2025

68 source-linked rows

Federal district staffing report vintages

NCES enrollment and staffing observations with their source-file and report versions. Fractional FTE and unavailable role cells remain intact across vintages.

School years ending: 1987 to 2025

725 source-linked rows

School staffing headcounts

People assigned to reported school roles, with school-year and worksheet references. Headcounts are distinct from FTE, and roles can overlap.

School years ending: 2018 to 2025

52 source-linked rows

Original federal school-finance rows

Original district records from Census F-33 files with source row and reporting vintage. The canonical finance table separately resolves units, fields and source flags.

Fiscal years ending: 1992 to 2024

83 source-linked rows

Federal school-finance field definitions

Definitions from the matching Census report vintages, with metric names and documentation locations. A documentation year is distinct from the full financial observation history.

Documentation editions: 1992 to 2024

5,542 source-linked rows

Detailed school budget expenditure lines

Printed actual, revised and proposed amounts from user-friendly budgets, with fiscal periods, account codes and report vintages. A printed proposal label alone does not establish adoption.

Fiscal years ending: 2018 to 2027

3,399 source-linked rows

School financial-report staffing FTE

Canonical full-time-equivalent staffing by reported function, with original cells and source definitions. Child care first appears in the reported total in 2022.

Fiscal years ending: 2009 to 2025

340 source-linked rows

School operating-statistic report vintages

Operating measures across overlapping financial-report statistical schedules. Retained vintages show what each report printed rather than creating extra annual observations.

Fiscal years ending: 2009 to 2025

320 source-linked rows

School staffing FTE report vintages

All retained staffing schedule columns across report vintages. Repeated years and changes in function coverage remain available for reconciliation and should not be added together.

Fiscal years ending: 2009 to 2025

1,600 source-linked rows

Original school spending-guide table rows

Retained guide worksheets, headers and row values for district and reference observations. Guide edition years are not financial observation dates; periods remain in the source headers.

Guide editions: 2001 to 2025

16,159 source-linked rows

School budgetary cost report vintages

District and state actual budgetary cost-per-pupil observations across spending-guide editions. Report editions, financial periods and denominator definitions remain separate.

Fiscal years ending: 2009 to 2024

408 source-linked rows

School tax levy by fund and budget stage

Original, final and actual local school tax levies by fund. These support calendar-year alignment using the two overlapping fiscal budgets and documented amendments.

Fiscal years ending: 2018 to 2025

16 source-linked rows

School enrollment and staffing: federal history

Canonical primary NCES membership, teacher FTE and other staffing, preserving fractional FTE and flags. Teacher FTE excludes aides; definitions differ from district financial-report functions.

School years ending: 1987 to 2025

725 source-linked rows

School and state budgetary cost per pupil

Selected actual cost-per-pupil observations from school spending guides. The source denominator differs from on-roll enrollment used in the separate district spending-per-student measure.

Fiscal years ending: 2009 to 2024

32 source-linked rows

2022-2023 school performance: school-level tables

NJDOE school-level performance-report worksheets for the 2022-2023 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2022-2023 report edition; table periods vary

2,488 source-linked rows

2020-2021 school performance: school-level tables

NJDOE school-level performance-report worksheets for the 2020-2021 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2020-2021 report edition; table periods vary

1,535 source-linked rows

2021-2022 school performance: school-level tables

NJDOE school-level performance-report worksheets for the 2021-2022 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2021-2022 report edition; table periods vary

2,289 source-linked rows

2022-2023 school performance: district and state tables

NJDOE district and state performance-report worksheets for the 2022-2023 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2022-2023 report edition; table periods vary

1,600 source-linked rows

2024-2025 school performance: school-level tables

NJDOE school-level performance-report worksheets for the 2024-2025 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2024-2025 report edition; table periods vary

5,302 source-linked rows

2023-2024 school performance: school-level tables

NJDOE school-level performance-report worksheets for the 2023-2024 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2023-2024 report edition; table periods vary

1,884 source-linked rows

2018-2019 school performance: district and state tables

NJDOE district and state performance-report worksheets for the 2018-2019 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2018-2019 report edition; table periods vary

1,435 source-linked rows

2015-2016 school performance: school-level tables

NJDOE school-level performance-report worksheets for the 2015-2016 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2015-2016 report edition; table periods vary

4,308 source-linked rows

2017-2018 school performance: district and state tables

NJDOE district and state performance-report worksheets for the 2017-2018 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2017-2018 report edition; table periods vary

1,318 source-linked rows

2016-2017 school performance: school-level tables

NJDOE school-level performance-report worksheets for the 2016-2017 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2016-2017 report edition; table periods vary

844 source-linked rows

2019-2020 school performance: school-level tables

NJDOE school-level performance-report worksheets for the 2019-2020 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2019-2020 report edition; table periods vary

1,279 source-linked rows

2020-2021 school performance: district and state tables

NJDOE district and state performance-report worksheets for the 2020-2021 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2020-2021 report edition; table periods vary

1,039 source-linked rows

2021-2022 school performance: district and state tables

NJDOE district and state performance-report worksheets for the 2021-2022 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2021-2022 report edition; table periods vary

1,514 source-linked rows

2017-2018 school performance: school-level tables

NJDOE school-level performance-report worksheets for the 2017-2018 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2017-2018 report edition; table periods vary

2,141 source-linked rows

2019-2020 school performance: district and state tables

NJDOE district and state performance-report worksheets for the 2019-2020 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2019-2020 report edition; table periods vary

895 source-linked rows

2024-2025 school performance: district and state tables

NJDOE district and state performance-report worksheets for the 2024-2025 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2024-2025 report edition; table periods vary

2,769 source-linked rows

2016-2017 school performance: district and state tables

NJDOE district and state performance-report worksheets for the 2016-2017 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2016-2017 report edition; table periods vary

654 source-linked rows

2018-2019 school performance: school-level tables

NJDOE school-level performance-report worksheets for the 2018-2019 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2018-2019 report edition; table periods vary

2,276 source-linked rows

2023-2024 school performance: district and state tables

NJDOE district and state performance-report worksheets for the 2023-2024 edition, with original headers, values and row references. Some tables include earlier comparison years; the edition is not the full observation range.

2023-2024 report edition; table periods vary

1,057 source-linked rows

Reported borough employee gross wages

Employee-level gross wages from archived municipal payroll workbooks. Gross pay is distinct from an adopted salary budget, regular salary or total compensation including benefits.

Calendar years: 2014 to 2015

475 source-linked rows

Reported borough gross-wage summaries

Employee counts and total, mean, median and distribution measures from the archived payroll workbooks. The summaries describe the reported employees and years only.

Calendar years: 2014 to 2015

2 source-linked rows

Borough financial statement source checks

Page-level evidence for tax schedules and separately stated borough and utility operating balances. Values retain their source field, unit and document location.

Calendar years: 2010 to 2025

135 source-linked rows

Borough and utility audited finances

Selected regulatory-basis balances and operating results from audited borough and utility statements. Financial years remain separate from the years of the reports containing them.

Calendar years: 2006 to 2025

40 source-linked rows

Audited borough and utility source evidence

Source-page and field references for parsed financial statement amounts. Comparative columns and their financial and report years remain available for review.

Calendar years: 2006 to 2025

481 source-linked rows

Borough and utility audit coverage

An inventory of audit documents, fund sections, covered financial years and extraction status. Missing source sections are distinguished from reported zeros.

Report editions: 2007 to 2025

36 source-linked rows

Audited financial statement observations

All retained financial observations across report vintages, with fund, basis, financial year and report year. Overlapping vintages must not be added together.

Calendar years: 2006 to 2025

72 source-linked rows

Changes between audit report vintages

Earlier and later reported values for the same financial year and field. Differences preserve both sources rather than silently replacing the earlier observation.

Calendar years: 2009 to 2022

17 source-linked rows

Borough budget adoption checks

Field-level comparisons of legacy extractions, final adoption resolutions and selected budget values. These establish the source and stage of the adopted series.

Calendar years: 2007 to 2026

200 source-linked rows

Sources of borough budget changes

Annual budget changes separated into reported revenue components, with any unexplained difference retained. Financing changes are distinct from recurring revenue growth.

Budget comparison years: 2007 to 2026

19 source-linked rows

Borough borrowing and credit documents

Issuance amounts and instrument descriptions from official statements and credit documents. A stated rating applies to its identified instrument and date.

Document years: 2010 to 2025

6 source-linked rows

Borough credit-rating actions

Reported rating changes with action year, agency, prior and new ratings, instrument and source. The records do not imply a current rating for every borough obligation.

Rating action years: 2015 to 2019

2 source-linked rows

Borough debt reconciliation checks

Independent component totals, gross debt less deductions, and recalculated debt-rate comparisons. Differences remain visible alongside the reported figures.

Calendar years: 2010 to 2025

16 source-linked rows

Borough statutory debt measures

Annual gross debt, statutory deductions, net debt and the equalized valuation used for the reported debt rate. Statutory net debt differs from total borrowing outstanding.

Calendar years: 2010 to 2025

16 source-linked rows

Borough annual financial indicators

Budget, tax, balance, debt, growth and composition measures aligned by calendar year. Source definitions remain necessary when interpreting operating results or funding.

Calendar years: 2007 to 2026

20 source-linked rows

Operating balance used to fund borough budgets

Budgeted balance use compared with the preceding closing balance for the same operating fund. The records distinguish financing from new recurring income.

Budget and baseline years: 2006 to 2026

40 source-linked rows

Borough property-tax collection measures

Reported and calculated tax collection rates, levy-versus-cash gaps and separately stated taxes outstanding. A cash gap is not interchangeable with the outstanding balance.

Calendar years: 2010 to 2025

16 source-linked rows

Water and sewer budget components

Original utility budget revenue, spending and balance-financing components. Categories retain their own source cells and must be interpreted within the operating fund.

Calendar years: 2007 to 2026

296 source-linked rows

Water and sewer budget source evidence

Source-cell and page evidence for original utility budget components. Values preserve the printed funding and expenditure classifications for independent review.

Calendar years: 2007 to 2026

80 source-linked rows

Utility budget extraction comparisons

Earlier recap extractions compared with selected original schedules. The records preserve corrections and distinguish operating appropriations from separate statutory totals.

Calendar years: 2007 to 2026

200 source-linked rows

Water and sewer original budget totals

Annual utility operating appropriations, customer revenue and anticipated balance use, with source and fund definitions. Original budgets are distinct from later amendments or actual results.

Calendar years: 2007 to 2026

20 source-linked rows

Operating income and balance financing

Reported operating income separated from included appropriated balances for borough and utility funds. The separation avoids treating previously accumulated balance as new income.

Calendar years: 2006 to 2025

40 source-linked rows

Evidence for balance financing in income

Source-page fields documenting whether reported operating income includes an appropriated fund balance. Fund and financial-year boundaries remain explicit.

Calendar years: 2006 to 2025

40 source-linked rows

Water and sewer operating income

Utility operating-income leaves, grouped financing credits and customer-source labels by financial year. Appropriated balances and accounting credits remain separate from customer revenue.

Calendar years: 2006 to 2025

20 source-linked rows

Water and sewer income components

Individual regulatory-statement income entries with source labels, financial year and fund. Components preserve balance financing and other accounting distinctions.

Calendar years: 2006 to 2025

148 source-linked rows

Utility budgets compared with statements

Original utility operating budgets compared with available same-year regulatory statements. Accounting-basis differences are retained rather than treated as simple overspending.

Calendar years: 2007 to 2026

20 source-linked rows

Borough department budget lines

Printed department appropriations and prior-budget comparison columns, with detail, subtotal and recap labels. These are budget amounts rather than actual payroll or cash payments.

Budget comparison years: 2016 to 2026

1,444 source-linked rows

Audited borough and utility budget use

Original and modified appropriations compared with regulatory charges and encumbrances counted once. Source gaps and classification discrepancies remain explicit; these are not cash or GAAP expenses.

Calendar years: 2007 to 2023

34 source-linked rows

Ocean County budget revenue lines

Printed county revenue and financing lines, with original cells, stages and source pages. Overlapping totals remain in the records and should not be added twice.

Calendar years: 2021 to 2025

820 source-linked rows

Borough budgeted salary and wage subtotals

Independently printed salary and wage subtotals from adopted borough budgets. Source classification differences remain unallocated; appropriations are not actual gross pay.

Calendar years: 2017 to 2026

10 source-linked rows

2009 borough and utility audit schedules

Reviewed expenditure rows retaining original, modified, paid/charged, reserved and cancelled columns. Visual corrections and fund-specific meanings remain explicit.

Calendar years: 2009

108 source-linked rows

Ocean County spending schedule lines

Printed county appropriations and prior-budget columns, with account, object, row type and source page. Countywide totals are distinct from Borough spending.

Budget comparison years: 2021 to 2026

1,855 source-linked rows

Utility rate source excerpts

Source text from utility ordinances and rate tables, with page and line references. Excerpts are context; the separately verified rate table supplies the calculator.

Rate ordinances and code excerpts; effective terms vary

85 source-linked rows

Verified water and sewer charge schedule

Quarterly fixed service charges and per-1,000-gallon usage rates, with effective terms and official sources. Keep service units and metered usage separate.

Rates verified November 6, 2026; effective terms vary

4 source-linked rows

Ocean County budget allocation categories

County compensation, services, debt and restricted-purpose categories used for spending estimates. Identified restricted programs and state-aid college debt remain excluded from the general allocation.

Calendar years: 2022 to 2026

40 source-linked rows

Ocean County audited-operation report vintages

Audited Current Fund operations across report vintages, retaining financial years and report years. Comparative columns overlap and are not additional annual revenue.

Calendar years: 2020 to 2025

220 source-linked rows

Ocean County audited operations and balances

Selected audited Current Fund operating results and balances by financial year. Regulatory accounting credits and balance financing remain distinguishable from recurring income.

Calendar years: 2020 to 2025

134 source-linked rows

Borough and utility audited expenditure lines

Consolidated expenditure schedules with original, modified, charged, encumbered, reserved, cancelled and overexpended columns. Keep reviewed source discrepancies and missing schedules explicit.

Calendar years: 2007 to 2023

1,368 source-linked rows

Property taxes, assessments and taxable value

Ocean County Tax Board measures for Point Pleasant Borough, including tax components, taxable and exempt values, parcel counts and assessment ratios. Coverage varies by field.

Calendar years: 2000 to 2026

27 source-linked rows

Payments in lieu of taxes: state snapshot

Reported payments-in-lieu-of-taxes categories and tax-equivalent illustrations from the state snapshot. Implied differences are estimates and retain the source's assumptions.

2026 state report snapshot; tax inputs retain their own years

8 source-linked rows

Property-tax appeals and state tax context

Borough tax-appeal and valuation measures with separately identified county-level context. Geographic scope and source-specific definitions remain explicit.

Source reporting years: 2016 to 2026

11 source-linked rows

Property-tax rates across official sources

Official general and effective tax-rate observations with raw source lines and parsing status. Different rate definitions and reporting periods remain separate.

Source reporting years: 2015 to 2027

13 source-linked rows

Latest partial property-sales snapshot summary

Counts, prices and deed/recording-date bounds for the latest partial state snapshot. The source-file year is a reporting label, not a complete calendar year of sales.

Recorded sales in this snapshot: 2026-07-01 to 2026-10-15

1 source-linked rows

Latest partial property-sale records

Individual Borough transactions from the newest state snapshot, with deed dates, recording dates and original price fields. These partial records remain separate from the complete annual series.

Recorded sales in this snapshot: 2026-07-01 to 2026-10-15

155 source-linked rows

Property-sales parsing exceptions

Property-sales source lines that could not be safely assigned to a normalized record. Review the original page and parsing status before using an amount.

Source parsing exceptions

0 source-linked rows

Property sales by use class

Point Pleasant Borough transactions from Treasury Class 4 sales reports, with property-use categories, deed dates and original source references.

Deed dates: 2020-04-29 to 2026-06-10

90 source-linked rows

Property sales by use class: summaries

Transaction counts and price summaries grouped by report year and property-use class. Reporting years and individual deed dates remain separate.

Deed dates: 2020-04-29 to 2026-06-10

58 source-linked rows

Property sales by use class: source inventory

Coverage and parsing counts for the original Class 4 sales reports, including Borough records and unresolved candidate lines. Counts describe source processing.

Report editions: 2021 to 2026

6 source-linked rows

Property assessment records

Point Pleasant Borough MOD IV records with parcel keys, property classes, assessed values and original source-file identifiers. Historical deed dates are not assessment dates.

Assessment years: 2021 to 2026

50,327 source-linked rows

Property assessment summaries

Record counts and assessed-value totals by assessment year and property class. Duplicate-key and source-coverage information remain available alongside the totals.

Assessment years: 2021 to 2026

66 source-linked rows

Property assessment source inventory

File-member coverage, record lengths and parsing counts for the original MOD IV assessment files. These are source-processing controls rather than property-value estimates.

Assessment years: 2021 to 2026

6 source-linked rows

Property assessment and sales measures by class

Assessment composition, concentration and sale-price measures grouped by property class and source assessment year. Mixed use classes and transaction eligibility require care.

Assessment years: 2021 to 2026

60 source-linked rows

Property assessment and sales summary measures

Annual source-snapshot measures of assessments, sales distributions and sale-price ratios. These are descriptive records rather than a constant-quality home-price index.

Assessment years: 2021 to 2026

6 source-linked rows

Property-sale price and assessment statistics

Source-file and property-class distributions from SR1A sales records, including reported and verified prices. Mixed transactions and partial snapshots are not a home-price index.

Deed dates: 2001-01-19 to 2026-06-23

40 source-linked rows

Property-sale transaction records

Canonical Borough transaction rows from annual Treasury SR1A files, with original prices, assessments, deed and recording dates. Source-file years are not individual transaction dates.

Recording dates: 2019-07-01 to 2026-06-30

3,736 source-linked rows

Property-sale source snapshots

All retained Borough sales rows across annual files and the archived year-to-date snapshot. Repeated snapshot records remain distinct from the canonical transaction set.

Recording dates: 2019-07-01 to 2026-06-30

4,207 source-linked rows

Property-sale counts and price summaries

Sales counts and positive-price distributions by source-file year or deed year. Zero, unavailable and ineligible price fields remain distinguishable.

Recording dates: 2019-07-01 to 2026-06-30

24 source-linked rows

Annual and partial sales-file comparison

Row-level differences between the annual and year-to-date source captures, including changed fields and matched record identifiers. This compares snapshots rather than market growth.

Deed dates compared: 2024-04-23 to 2026-06-23

471 source-linked rows

Property-sales source-file inventory

Source-member coverage, fixed-width record lengths and parsing totals for Treasury sales captures. These are extraction controls, not sales-value estimates.

Source-file years: 2020 to 2026

8 source-linked rows

Financial analysis checks

Coverage and arithmetic checks for the prepared analysis, with observed results and supporting evidence. These are verification records, not financial transactions.

Release analysis checks

59 source-linked rows

Annual financial observations

Source-linked spending, tax, aid, balance and other annual measures. Each row identifies its period, unit, entity, accounting context and source stage.

Reporting periods: 1997 to 2027

3,861 source-linked rows

Annual financial comparison table

Selected annual measures arranged in columns for comparison. Match each measure's definition and reporting basis before combining school, calendar-year or assessment data.

Reporting year labels: 1998 to 2027

30 source-linked rows

Research archive inventory

Counts, file sizes and extraction totals grouped by source type and archive category. These describe the research collection rather than government spending.

Research archive inventory

53 source-linked rows

Research archive year labels

Document counts and file-type totals grouped by the archive's year labels. A year label is inventory metadata and does not establish a verified financial period.

Archive year labels: 1920 to 2038

32 source-linked rows

Annual inflation index

Complete annual averages of the seasonally adjusted CPI-U series used for inflation adjustment. Years with fewer than twelve monthly observations are excluded.

Calendar years: 1947 to 2024

78 source-linked rows

Financial series coverage and gaps

Period coverage, missing years, source counts and provenance classifications for each series. A covered period can still lack an individual measure.

Reporting periods: 1997 to 2027

383 source-linked rows

Derived rows depending on the corrected 2022 rate are withheld from this analysis download. The corrected source observations remain available.

Financial measure definitions and coverage

An inventory of financial measures, entities, units, stages and covered periods. Use it to identify compatible series before joining or calculating changes.

Reporting year labels: 1998 to 2027

366 source-linked rows

Research source coverage and limitations

Coverage classifications and processing dispositions for the identified archive. Documented availability limits do not imply that unpublished records were obtained.

Research collection coverage

20 source-linked rows

Research source-family coverage

Coverage, output and limitation summaries grouped by source family, with available quantitative series. This is a collection inventory rather than a financial measure.

Research collection coverage

20 source-linked rows

Unavailable research source records

Recorded retrieval failures and their original source identifiers. Availability problems remain separate from extraction errors and printed financial zeros.

Source year labels: 1997 to 2026

90 source-linked rows

State financial and tax guidance excerpts

Source-linked excerpts from additional state financial and property-tax guidance. These are supporting definitions and context, not normalized annual financial observations.

Supporting state guidance; dates vary by source

73 source-linked rows

Monthly inflation index observations

Seasonally adjusted CPI-U observations from FRED. Missing months stay blank; incomplete years are not used to create annual inflation factors.

Monthly observations: 1947-01-01 to 2026-09-01

957 source-linked rows

Financial source table excerpts

Extracted table cells and source locations from financial records. These context rows are not normalized measurements; OCR and overlapping totals require review before a numerical claim.

Multiple document periods; see source tables

65,190 source-linked rows

Financial record text excerpts

Source-linked financial text from appendices, contracts, resolutions and meeting records. These excerpts retain document locations and are not independently verified numerical observations.

Multiple document periods; see source records

115,168 source-linked rows

Calculated financial ratios

Ratios with their numerator and denominator metric identifiers, periods and calculation context. Confirm compatible definitions before interpreting a comparison.

Reporting periods: 2000 to 2026

237 source-linked rows

Financial series associations

Pearson and Spearman associations for series with compatible period bases, including overlap counts and provenance. Association alone does not establish causation.

Reporting periods: 1997 to 2027

9,134 source-linked rows

Derived rows depending on the corrected 2022 rate are withheld from this analysis download. The corrected source observations remain available.

Checks on financial series associations

Associations using annual changes, growth and time-adjusted residuals, plus sensitivity to omitting individual periods. Results are exploratory rather than causal findings.

Reporting periods: 1997 to 2027

9,134 source-linked rows

Derived rows depending on the corrected 2022 rate are withheld from this analysis download. The corrected source observations remain available.

Financial sensitivity scenarios

Conditional changes to revenue, expenditure, debt service, taxable value and aid. Baseline periods and assumptions remain explicit; modeled amounts are not official forecasts.

Scenario baseline periods: 2024 to 2025

23 source-linked rows

Financial condition measures

Separate budget, balance, debt and funding ratios for borough and school finances. The measures retain their own definitions and do not form a composite rating.

Reporting periods: 2007 to 2026

28 source-linked rows

Annual financial planning scenarios

Five-year downside, base and upside planning estimates with their historical baseline and assumed growth. Forecast periods are separate from observed financial results.

Forecast years: 2026 to 2032

90 source-linked rows

Historical forecast evaluations

One-year forecasts made from earlier data compared with later outcomes. Each row identifies the forecast origin, target period, observed value and error.

Evaluation years: 2001 to 2027

108 source-linked rows

Historical forecast evaluation summaries

Error summaries for rolling one-year forecast evaluations, including the evaluated time span and number of forecast origins. These describe model performance on historical data.

Evaluation years: 2001 to 2027

6 source-linked rows

Financial planning uncertainty ranges

Planning estimates and empirical uncertainty ranges based on trailing annual-growth samples. The forecast horizon, historical inputs and range method remain explicit.

Forecast years: 2026 to 2032

30 source-linked rows

Historical planning-range coverage

Counts and rates showing how often later outcomes fell inside the planning range. Historical coverage is a model diagnostic and does not guarantee future coverage.

Evaluation years: 2001 to 2027

6 source-linked rows

Comparison of financial forecast methods

Historical error measures for five simple forecast rules, with matched targets and counts. A lower historical error does not establish a reliable future forecast.

Evaluation years: 2001 to 2027

30 source-linked rows

Forecast evaluations across multiple horizons

Held-out forecast errors one to five years ahead, with training periods and matched origins. Source periods and scaling assumptions remain in each record.

Evaluation years: 2001 to 2027

2,400 source-linked rows

Forecast accuracy by horizon

Summaries of historical forecasting errors by method and horizon, including the evaluated origin and target years. Comparisons retain their sample sizes.

Evaluation years: 2001 to 2027

145 source-linked rows

Financial forecast assumptions

Reported baseline values, trailing growth, volatility and model assumptions for each forecast target. A baseline can be a published budget or allocation; forecast results are conditional planning estimates.

Reported baseline years: 2025 to 2027

6 source-linked rows

Financial series at different time lags

Exploratory Pearson and Spearman associations with one series shifted in time. Both series' periods and overlap are retained; timing alone does not establish causation.

Reporting periods: 1998 to 2026

155 source-linked rows

Financial series summary statistics

Levels, growth, volatility, extrema and trend diagnostics for individual financial series. Each summary retains its period basis and available sample.

Reporting periods: 1997 to 2027

341 source-linked rows

Derived rows depending on the corrected 2022 rate are withheld from this analysis download. The corrected source observations remain available.

Inflation-adjusted financial observations

Comparable monetary series adjusted using complete annual CPI-U observations and a 2024 reference. Original periods, source stages and definitions remain attached.

Reporting periods: 2000 to 2024

175 source-linked rows

Financial trend diagnostics

Monotonic-trend tests, robust slopes and exploratory change-point results with covered periods and sample sizes. Diagnostics do not by themselves establish a policy recommendation.

Reporting periods: 1997 to 2027

281 source-linked rows

Derived rows depending on the corrected 2022 rate are withheld from this analysis download. The corrected source observations remain available.

Adjusted financial trend test results

Trend-test probabilities adjusted for multiple comparisons using the documented methods. Results retain their testing families, sample sizes and source-series definitions.

Reporting periods: 1997 to 2027

281 source-linked rows

Derived rows depending on the corrected 2022 rate are withheld from this analysis download. The corrected source observations remain available.

Financial series direction and variability

Descriptive growth, direction, volatility, peaks and drawdowns for each measured series. These summaries retain period coverage and do not establish causes.

Reporting periods: 1997 to 2027

341 source-linked rows

Derived rows depending on the corrected 2022 rate are withheld from this analysis download. The corrected source observations remain available.

Public contract and bid listings

Archived procurement listings with contract identifiers, titles, status, deadlines and available award information. A listing or deadline does not establish an awarded cost.

Bid deadlines: 2026-11-24 to 2026-12-03

22 source-linked rows

Public contract and bid documents

Document links and descriptions attached to archived procurement listings. Insertion and capture dates describe the records, not spending or contract payment dates.

Document insertion dates: 2026-10-22 to 2026-10-26

23 source-linked rows

Public bid deadlines and document coverage

Archived bid status, deadlines, categories, available documents and blank-preserving award fields. A deadline or procurement listing is not an awarded expenditure.

Bid deadlines: 2026-11-24 to 2026-12-03

22 source-linked rows