TRENDS IN SCHOOL DISTRICT FINANCE by 6um4w9

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									                    EXAMINING INDIVIDUAL SCHOOL DISTRICTS
                SURPLUS/DEFICIT AND UNRESERVED FUND BALANCE

School districts operate in an environment where a variety of economic pressures, some in conflict with
others, are operating simultaneously.

   School districts, supported by public funds, are expected to operate efficiently and collect only the
    local tax revenue they really need.
   They are expected to anticipate the future and establish reserve funds to protect against hard times.
   They are expected to expend the necessary funds to maintain an educational program that meets
    academic standards.
   They are expected to expend the necessary amounts to maintain a multi-million dollar investment in
    buildings and grounds.
   They are expected to accomplish all this despite uncertain economic conditions, changes in the
    student population and higher standards.

Under any circumstances, determining the overall fiscal health of a school district is a complex task. At
this time no single, generally accepted financial indicator exists. Indeed, examining financial information
alone is probably an inadequate approach. Factors such as changing property values, student
demographics, plans for major capital expenditures and other non-fiscal circumstances may affect a
district's financial health. However, an analysis can begin with an examination of trends over time.

This section contains calculated data over a five-year period for two items: Operating Surplus or Deficit
and Unreserved Fund Balance. The baseline data for these items can be found in the Masterfiles for
1996-97 through 2000-01. These items were selected as a reasonable start to the examination of fiscal
trends over time and because there is a relationship which exists between these items. Information is
provided for each of the major districts as they existed in the 2000-2001 school year. These two items are
only two of the many factors which need to be considered when assessing a school district's financial
condition.

OPERATING SURPLUS OR DEFICIT AS A PERCENTAGE OF TOTAL EXPENDITURE

Calculation: (Total Revenue - Total Expenditures) / Total Expenditures

This represents the balance between revenues and expenditures for the year. A positive percentage
indicates that a district had an operating surplus in that school year (i.e., revenues exceeded
expenditures). Conversely, a negative percentage indicates that a district had an operating deficit. In
general it is considered preferable for revenues to slightly exceed expenditures. There may be
circumstances in which a district will plan to run an operating deficit (deliberately have expenditures
exceed revenues), such as to reduce an overly large unreserved fund balance. If operating deficits
accumulate for several consecutive years, a structural deficit may be indicated. This situation would likely
have a negative impact on the unreserved fund balance.

UNRESERVED FUND BALANCE

Calculation: Item AT091 on the ST-3 / Total Expenditures

The unreserved fund balance represents monies that a district accumulates to protect against unexpected
expenses or revenue shortfalls that could cause an operating deficit. It is generally considered desirable
for the unreserved fund balance to be a few percent of total expenditures. Large balances may be
considered excessive. Negative balances may indicate serious financial difficulties, particularly when
negative balances continue for multiple years. Note that the dependent status of the New York City,
Buffalo, Rochester, Syracuse and Yonkers school districts results in zeros for this item. School districts
may also set up dedicated reserves for a variety of purposes, such as insurance claims, tax judgements
       or building repairs. Dedicated reserves are not included in this item, thus the total reserves of a district
       may be understated.


                                     OPERATING SURPLUS OR DEFICIT               UNRESERVED FUND BALANCE / TOTAL
                                                                                                 EXP.
CODE      NAME           1996-97 1997-98 1998-99 1999- 2000-01                  1996-97 1997-98 1998-99 1999- 2000-01
                                                 2000                                                   2000
010100    ALBANY           -0.9%    8.0%    2.1% 0.4%     2.4%                     1.4%    0.3%    1.8% 2.3%     4.3%
010201    BERNE KNOX       -4.4% -2.6% -1.7% -2.3% -1.2%                          14.5% 12.5% 10.4% 7.7%         7.9%
010306    BETHLEHEM         1.6%    2.0%    0.0% 0.9%     0.7%                     2.1%    2.5%    2.2% 2.1%     2.8%
010402    RAVENA COEYMAN   -3.3%    2.3%    1.0% -1.0%    1.4%                     5.6%    4.8%    5.1% 4.9%     5.0%
010500    COHOES            0.6% -0.1%      4.5% 2.9%     5.9%                     6.9%    7.3% 10.6% 8.8% 12.3%
010601    SOUTH COLONIE    -1.4% -1.2% -2.8% 0.4%         1.5%                     3.8%    2.6%    1.0% 1.3%     2.7%
010605    NORTH COLONIE     0.4%    2.8%    0.6% -0.2% -1.3%                       3.2%    4.7%    5.1% 4.9%     3.7%
010615    MENANDS           0.2%    4.9%    0.2% 1.8%     6.6%                     6.7% 10.5%      8.1% 8.1%     7.5%
010622    MAPLEWOOD        11.7%    5.1% -3.2% -6.4%      0.0%                    46.4% 49.9% 41.7% 34.5% 35.9%
010701    GREEN ISLAND    -12.2%    3.5%    4.5% 3.0%     4.1%                    -2.9%    2.0%    5.9% 8.1% 11.7%
010802    GUILDERLAND      -0.5%    1.3% -0.3% -1.5% -0.2%                         4.4%    4.5%    4.4% 3.0%     2.9%
011003    VOORHEESVILLE    -1.9%    4.5% -4.1% 0.0%       0.0%                     4.2%    6.0%    3.3% 3.4%     3.2%
011200    WATERVLIET       -2.1% -0.1% -0.4% -0.1%        0.2%                     1.2%    1.1%    0.6% 0.4%     0.3%
020101    ALFRED ALMOND     2.8% -4.8%      1.7% 4.4%     3.5%                    10.1%    4.9%    5.7% 3.6%     3.7%
020601    ANDOVER          -1.0% -7.8%      5.5% 6.0%     6.1%                    12.6%    7.2%    5.2% 18.7% 21.1%
020702    GENESEE VALLEY   -5.5%    0.4%    3.2% 0.9%     3.5%                     4.6%    3.6%    3.5% 2.5%     4.2%
020801    BELFAST          10.6% -1.7% -3.8% -7.5%        0.1%                    26.1% 16.7%      8.3% 5.2%     5.7%
021102    CANASERAGA        3.0%    2.3% -0.9% 5.6% 12.6%                         10.9% 12.8%      7.5% 6.5%     6.7%
021601    FRIENDSHIP       -2.0%    0.6%    3.4% -1.2%    1.2%                    14.2% 14.8% 17.1% 14.7% 15.7%
022001    FILLMORE          5.4%    0.6%    9.1% 8.0%     4.0%                    14.1% 11.9% 16.0% 15.4% 17.0%
022101    WHITESVILLE       1.6%    0.5%    1.5% -4.8% -3.9%                      10.4% 10.4% 12.0% 10.3%        6.1%
022302    CUBA-RUSHFORD     4.1%    4.9% -2.5% -4.4% -4.1%                        10.9%    9.0%    7.1% 4.7%     4.9%
022401    SCIO              6.8%    0.5%    5.9% -4.3%    0.1%                     8.4%    8.1% 13.7% 7.7%       6.2%
022601    WELLSVILLE       -5.1%    2.5%    0.1% 0.7% -3.6%                        4.2%    6.6%    6.1% 6.7%     2.4%
022902    BOLIVAR-RICHBG    5.2%    5.3%    7.2% 6.3%     2.3%                    15.5%    8.5% 14.3% 17.9%      9.0%
030101    CHENANGO FORKS    4.3%    0.5% -0.4% -1.0%      8.1%                     6.2%    5.2%    5.0% 4.3%     4.3%
030200    BINGHAMTON       -1.5%    3.5% -1.0% 0.9%       1.7%                     1.5%    3.5%    1.8% 3.6%     4.0%
030501    HARPURSVILLE      3.2%    2.1%    5.5% 2.9% 12.8%                       13.1% 10.2% 16.2% 17.3% 22.9%
030601    SUSQUEHANNA VA    0.3%    0.7%    0.9% 2.2%     1.0%                     2.5%    6.2%    6.3% 7.1%     9.8%
030701    CHENANGO VALLE   -0.3%    2.3%    3.7% 2.4% -1.8%                        2.6%    4.8%    8.3% 8.9%     6.4%
031101    MAINE ENDWELL     0.0%    0.0% -0.4% -1.6% -2.4%                        10.9% 10.0%      9.5% 7.6%     4.0%
031301    DEPOSIT           0.9% -4.3%      4.3% -0.8%    4.0%                    11.0%    7.6% 12.5% 10.2% 13.0%
031401    WHITNEY POINT    -1.2%    2.7%    4.1% -0.4%    0.1%                     7.8%    9.5%    9.2% 3.9%     3.0%
031501    UNION-ENDICOTT    3.3%    4.7%    2.9% -5.9% -0.9%                       5.0%    9.8% 13.3% 6.7%       6.3%
031502    JOHNSON CITY      0.5% -0.8%      0.6% -1.5%    3.3%                     2.3%    1.4%    2.0% 0.4%     3.7%
031601    VESTAL            2.1%    2.9%    2.1% 0.2% -2.9%                        8.1%    8.0%    7.3% 6.7%     5.7%
031701    WINDSOR          -0.8%    1.3%    2.3% 1.7%     4.7%                     2.1%    3.6%    3.6% 1.8%     1.7%
040204    WEST VALLEY       8.1%    3.2%    0.3% 0.4% -0.9%                       14.2% 11.8% 15.3% 8.8%         8.7%
040302    ALLEGANY-LIMES    0.1% 14.6% -6.4% 11.3% -3.0%                           5.2%    5.7%    3.6% 4.5%     4.7%
040901    ELLICOTTVILLE    -2.8%    0.1%    4.0% 2.0%     7.2%                     9.1%    8.5%    8.1% 10.5% 18.2%
041101    FRANKLINVILLE     1.4% -4.7% -2.7% 0.8% -0.5%                           21.0% 15.1% 10.3% 7.4%         5.4%
041401    HINSDALE          5.6%    0.1%    4.0% 5.8%     5.0%                     6.1%    5.8%    9.3% 10.8% 10.4%
042302    CATTARAUGUS      -0.5% -0.1% -0.3% -0.3%        2.0%                    12.0% 10.7%      9.2% 8.0% 10.4%
042400   OLEAN            -3.3% -2.0% -0.9% 0.7%         0.2%    6.6%    7.4%    7.5% 8.5%     6.8%
042801   GOWANDA          -4.8%    2.3%    4.8% 7.8% 11.0%       2.4%    4.9%    9.2% 12.7%    8.9%
                           OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                               EXP.
CODE     NAME           1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                2000                                  2000
042901   PORTVILLE        -1.3%    2.7%    4.4% -0.2%    3.1%    3.6%    6.4%    7.5% 7.9%     4.5%
043001   RANDOLPH          8.3%    4.5%    4.1% 4.1%     6.8% 20.0% 21.6% 24.7% 22.0% 14.4%
043200   SALAMANCA         2.4%    0.9%    3.9% 3.3%     2.5%    0.5% -2.6% -1.2% -1.3%        1.2%
043501   YORKSHRE-PIONE    4.0%    0.3%    1.5% -2.1% -2.7%      7.9%    7.4%    7.5% 4.1%     3.0%
050100   AUBURN           -0.7%    4.0%    0.9% 0.6%     1.9%    1.3%    2.0%    2.5% 2.7%     1.4%
050301   WEEDSPORT        -1.2%    3.1%    3.8% 0.4%     9.0%    9.0% 10.6% 11.6% 11.4% 12.1%
050401   CATO MERIDIAN    -1.1% -1.8% -0.7% 0.7% -0.9%           3.1%    0.9%    0.1% 1.0%     0.0%
050701   SOUTHERN CAYUG    0.7% -1.9%      1.9% 3.3%     5.9%    6.3%    6.2%    6.2% 5.9%     5.5%
051101   PORT BYRON        2.8%    3.4% -2.3% -3.0%      3.1%    7.9% 11.0%      9.1% 5.6%     8.1%
051301   MORAVIA           7.4% -3.2% -0.3% 0.3% -3.8%           8.0%    6.8%    6.6% 6.4%     5.1%
051901   UNION SPRINGS     1.6%    3.4%    0.7% 1.5%     0.4%    4.2%    5.1%    4.7% 5.7%     4.3%
060201   SOUTHWESTERN     -0.2%    3.3%    1.6% -0.3% -3.1%      7.7% 10.3% 12.2% 11.7%        7.2%
060301   FREWSBURG        -0.2%    0.3%    0.9% -0.2% -1.3%      5.4%    5.2%    6.2% 5.0%     4.2%
060401   CASSADAGA VALL   -1.7%    0.1%    4.8% 2.4%     4.3%    8.3%    6.2%    7.0% 6.7%     6.3%
060503   CHAUTAUQUA       -6.2% -1.4% 10.2% 6.4%         2.2%    6.3%    5.5%    7.3% 3.9%     4.8%
060601   PINE VALLEY      -1.6% -3.9% -0.6% 3.1%         4.4%    5.9%    5.7%    5.2% 10.0%    7.7%
060701   CLYMER            1.2%    1.2%    2.0% 2.9%     0.2%    6.3%    7.4% 13.8% 15.7% 15.9%
060800   DUNKIRK          -1.1%    1.7%    6.6% -1.3%    2.8%    4.8%    4.5%    9.8% 7.2%     9.1%
061001   BEMUS POINT       0.1%    0.1%    4.1% 6.2%     2.7%    7.4%    7.4%    9.9% 7.4%     8.2%
061101   FALCONER          9.6%    4.5% -0.2% -3.0%      2.4%    6.3%    6.7%    6.7% 2.6% 15.2%
061501   SILVER CREEK      1.6%    1.6% -1.6% 2.6%       7.8%    7.7%    7.0%    5.2% 5.9%     6.9%
061503   FORESTVILLE      -0.7%    3.9%    8.1% 5.5%     1.4%    5.5%    5.4%    6.0% 6.9%     9.4%
061601   PANAMA            2.9%    1.7%    4.4% 11.9%    6.3% 14.5% 15.9% 15.2% 17.9% 18.2%
061700   JAMESTOWN         0.5%    2.3%    2.9% -0.9% -0.8%      6.0%    7.9%    9.5% 5.6%     2.6%
062201   FREDONIA         -0.3%    1.4%    3.9% 0.9% -1.2%       3.7%    3.9%    6.6% 6.7%     5.4%
062301   BROCTON           1.0%    3.0%    5.7% -4.3% -2.8%      9.3%    8.6% 15.0% 10.9%      8.1%
062401   RIPLEY            2.5%    4.5% -2.3% 0.8%       6.5% 11.4% 15.8% 12.3% 13.2% 24.1%
062601   SHERMAN           2.5%    8.9% -0.3% -0.9% -1.8%        6.2% 13.3%      7.9% 7.1%     5.6%
062901   WESTFIELD        -0.4% -3.9% -0.2% -0.8%        1.0%    2.5% -0.9% -1.3% -4.1% -6.5%
070600   ELMIRA           -1.2%    4.2%    4.3% 2.7% -0.3%       3.0%    4.9%    9.0% 5.9%     4.9%
070901   HORSEHEADS        0.2%    2.2%    6.6% 0.4%     8.2%    5.8%    3.2%    4.5% 3.0%     3.5%
070902   ELMIRA HEIGHTS    0.0% -3.6% -2.4% -1.0%        1.7% 10.3%      6.7%    4.1% 2.6%     4.3%
080101   AFTON             1.3%    6.4%    7.6% 4.4% -0.4%       8.2% 13.2% 20.5% 19.3% 19.6%
080201   BAINBRIDGE GUI    0.5%    2.2%    0.9% 4.1%     8.2%    3.3%    3.7%    3.5% 3.4%     3.4%
080601   GREENE           -2.5%    1.2% -1.4% 1.5%       3.7%    4.7%    5.7%    4.4% 4.0%     5.4%
081003   UNADILLA          2.4% -0.6%      0.0% 4.6% 12.2% 13.8% 12.2% 12.0% 14.2% 10.4%
081200   NORWICH          -1.6%    2.5%    1.1% 2.2%     5.8%    3.0%    5.3%    5.6% 5.6%     7.4%
081401   GRGETWN-SO OTS    1.8%    4.2%    0.6% -1.1% -0.2%      7.5%    7.4%    7.0% 6.6%     6.1%
081501   OXFORD           -3.6% -1.9% -0.1% -6.1%        0.6% 13.4% 11.1% 10.1% 4.2%           4.4%
082001   SHERBURNE EARL   -1.8%    1.7% -5.6% 8.6%       7.8% 10.8% 11.0%        4.6% 8.1% 12.5%
090201   AUSABLE VALLEY    3.6% -3.9% -0.5% -0.7% -4.0%          7.6%    5.7%    4.2% 4.0%     0.3%
090301   BEEKMANTOWN       5.2%    3.9%    2.9% 4.4%     4.7%    4.7%    8.1%    9.3% 12.8% 16.7%
090501   NORTHEASTERN      2.3% -0.5%      3.5% -3.7% -0.5%      7.9%    7.3%    8.2% 4.7%     3.7%
090601   CHAZY            -3.4%    4.6%    5.5% -2.6%    1.5%    5.8%    8.0%    9.6% 9.9%     9.4%
090901   NORTHRN ADIRON      2.1%    2.8%    4.8% 11.8% -0.3% 15.0% 14.7% 20.1% 31.0% 27.8%
091101   PERU               -0.4% -1.2%      0.4% -0.5%    1.1%    9.0%    7.7%    7.9% 6.3%     4.7%
                             OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                                 EXP.
CODE     NAME             1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                  2000                                  2000
091200   PLATTSBURGH        -0.3%    6.2% -0.3% 4.9% -1.4%         5.3% 10.1%      7.5% 10.4%    6.6%
091402   SARANAC             0.0% -0.7%      1.9% 0.9%     2.7%    6.7%    6.3%    6.1% 5.3%     7.6%
100501   COPAKE-TACONIC      1.3%    2.7% 11.2% 3.4%       7.5%    7.5%    6.3%    3.9% 5.8%     5.0%
100902   GERMANTOWN         -1.2% -2.9%      1.3% 9.5% -2.4%       3.7%    1.0%    1.9% 8.6%     8.5%
101001   CHATHAM             0.7%    1.3%    0.7% 2.0%     2.6%    8.3%    7.4%    7.6% 6.5%     4.5%
101300   HUDSON             -0.3%    7.4% -0.9% -3.8%      3.3% -9.4% -1.7% -2.6% -6.0% -6.6%
101401   KINDERHOOK          1.5%    0.3%    0.4% 0.3%     3.0%    8.3%    7.7%    7.8% 7.0%     7.8%
101601   NEW LEBANON         0.2%    5.0%    2.8% 3.0%     2.5%    2.9%    5.6%    7.1% 9.5%     8.7%
110101   CINCINNATUS        -2.9%    0.8% 10.6% 2.7% -3.3%         6.0%    5.1% 13.1% 13.1%      8.0%
110200   CORTLAND            4.2%    3.4% 12.0% 7.7%       3.6%    3.3%    3.7%    2.4% 5.0%     4.0%
110304   MCGRAW              1.4% -1.0%      2.0% 3.7%     3.6%    4.3%    3.2%    4.6% 2.8%     3.3%
110701   HOMER               0.8%    0.6%    4.1% 1.7%     4.3%    5.0%    4.3%    3.7% 3.3%     6.2%
110901   MARATHON            6.2%    4.6%    0.2% 4.6%     7.1%    7.1%    8.6%    6.7% 6.0%     5.4%
120102   ANDES              -2.0% -0.6%      1.3% -1.5%    4.5% 16.8% 16.6% 17.4% 14.7% 18.1%
120301   DOWNSVILLE          6.9%    3.8%    4.3% -0.3%    4.0%    3.9%    3.4%    3.0% 3.0%     2.9%
120401   CHARLOTTE VALL     -4.4%    6.1%    4.1% 1.9% -3.5%       0.0%    0.8%    1.6% 4.1%     7.1%
120501   DELHI             -13.1% -3.2%      0.5% -4.6% -10.0%     1.6%    2.0%    3.0% -2.8% -6.3%
120701   FRANKLIN           12.4%    7.5%    9.6% 1.6% 10.8% 16.6% 17.6% 20.8% 13.9% 18.6%
120906   HANCOCK             3.4%    7.2%    7.8% 7.8%     0.1% 10.5% 10.9% 12.9% 10.5% 10.7%
121401   MARGARETVILLE      -5.8%    2.6% -5.8% -1.0%      4.1% 19.7% 24.3% 13.4% 15.5% 18.5%
121502   ROXBURY            14.7% -7.1%      7.5% 4.0%     2.7% 16.7%      2.4%    6.4% 4.1%     3.3%
121601   SIDNEY              4.1% 14.4% -8.5% 2.8%         5.4%    9.7% 20.8%      8.6% 9.0%     5.9%
121701   STAMFORD           -2.1%    2.2%    1.9% -0.1%    1.5%    4.3%    5.6%    5.3% 4.7%     2.8%
121702   S. KORTRIGHT        1.6%    1.4% -1.5% -1.2%      6.4% 10.1%      9.7%    7.5% 6.2%     6.9%
121901   WALTON              0.2%    1.1%    5.2% 0.3% -0.3%       5.0%    5.4%    9.9% 10.3% 10.7%
130200   BEACON             -1.7% -5.4% -0.1% -4.4%        2.2% 10.7%      5.3%    5.2% 1.0%     0.5%
130502   DOVER              -0.4%    1.8%    0.9% 1.7% -0.4% -4.5% -2.6%           1.2% 2.8%     1.9%
130801   HYDE PARK          -1.8% -0.3% -0.2% 1.3% -0.3%           2.9%    2.6%    1.6% 3.3%     2.9%
131101   NORTHEAST           3.2%    4.4%    3.3% 1.2% -0.9%       6.2%    8.1% 11.1% 9.5% 11.2%
131201   PAWLING             1.8%    2.2%    1.2% 0.5% -0.6%       5.0%    5.1%    5.9% 5.5%     4.3%
131301   PINE PLAINS        -0.2% -2.3%      7.0% 0.1% -2.5% 10.2%         8.1% 14.7% 13.8% 12.4%
131500   POUGHKEEPSIE        0.9%    2.8%    1.9% -3.1% -0.4%      6.2%    9.1%    9.6% 5.8%     5.0%
131601   ARLINGTON           0.7%    1.7% -0.2% 0.6%       0.9%    2.0%    2.0%    1.8% 2.0%     1.8%
131602   SPACKENKILL         3.9%    3.5%    0.1% -0.7% -0.7% 11.4% 11.4% 10.9% 9.5%             8.6%
131701   RED HOOK            3.3%    0.5%    0.4% 1.4%     3.9%    7.5%    7.2%    7.0% 6.7%     6.1%
131801   RHINEBECK           2.0%    3.6% -1.2% 1.2% -0.7%         3.3%    3.6%    2.6% 3.7%     2.8%
132101   WAPPINGERS          0.1% -2.7%      0.0% 0.4%     0.0%    6.3%    3.7%    4.2% 4.2%     4.2%
132201   MILLBROOK          -0.5%    1.8% -2.5% -0.8%      3.2%    9.4% 10.4%      7.4% 6.1%     7.5%
140101   ALDEN               2.7% -3.5% -3.7% 0.8%         0.4%    9.8%    8.5%    4.6% 5.3%     5.1%
140201   AMHERST             1.5%    1.1% -0.3% 0.0% -2.0%         5.4%    8.2%    6.7% 5.5%     5.1%
140203   WILLIAMSVILLE       0.1%    0.2%    4.0% 2.2%     0.4%    4.7%    4.6%    5.6% 5.2%     5.2%
140207   SWEET HOME          4.0%    0.5%    1.6% -1.6%    0.0%    6.4%    5.8%    5.9% 5.7%     5.6%
140301   EAST AURORA         0.9%    2.0%    0.7% -3.2%    4.2%    5.7%    5.9%    5.7% 4.6%     5.7%
140600   BUFFALO             3.0%    1.8%    2.5% 0.2% -1.9%       0.0%    0.0%    0.0% 0.0%     0.0%
140701   CHEEKTOWAGA        -2.6% -3.0%      3.0% 2.0%     1.7%    4.6%    1.8%    5.0% 5.9%     6.2%
140702   MARYVALE            0.1%    0.0%    0.0% 6.9%     2.1%    3.9%    3.8%    4.0% 3.8%     4.2%
                             OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                                 EXP.
CODE     NAME             1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                  2000                                  2000
140703   CLEVELAND HILL     -0.1%    5.2%    2.9% 7.7%     8.5% 10.0% 13.1% 14.5% 21.5% 17.2%
140707   DEPEW              -0.1%    0.9% -2.4% 5.2% -1.4%         7.4%    7.2%    2.4% 4.5%     4.5%
140709   SLOAN              -4.0% -1.8%      0.6% 2.8%     2.3%    8.6%    7.5%    8.7% 9.4% 12.2%
140801   CLARENCE            3.7% -1.7%      5.8% 1.0% -3.2% 14.2%         8.1% 14.0% 11.1% 10.2%
141101   SPRINGVILLE-GR     -3.6%    1.6% -1.3% -1.4%      0.2%    3.5%    3.0%    2.9% 1.8%     2.1%
141201   EDEN                1.8% -1.9% -1.8% -0.4% -1.8% 10.5%            8.9%    9.4% 8.8%     5.7%
141301   IROQUOIS           -0.7% -2.4% -2.1% 2.9%         1.2%    7.9%    8.0%    7.5% 7.6%     7.4%
141401   EVANS-BRANT         1.2%    2.8%    0.4% 2.6%     0.8%    4.6%    4.0%    3.7% 2.9%     3.6%
141501   GRAND ISLAND       -1.9%    1.7%    0.1% -0.1% -1.4%      9.0%    9.4%    9.0% 7.7%     8.2%
141601   HAMBURG             3.2%    2.0%    0.5% 0.9% -0.2% 11.4% 11.8% 11.8% 10.3% 11.0%
141604   FRONTIER            3.7%    4.7%    2.6% -1.7% -2.5%      5.1%    6.7%    8.5% 8.9%     8.2%
141701   HOLLAND             1.9% -0.4% -1.2% -0.3%        2.8%    4.6%    5.2%    5.0% 4.8%     6.1%
141800   LACKAWANNA          1.9%    0.3%    2.2% 0.4% -0.4%       3.2%    4.5%    6.1% 8.0%     7.4%
141901   LANCASTER          -1.7%    2.8%    2.5% 0.9%     4.2%    3.3%    4.5%    3.4% 3.4%     3.9%
142101   AKRON               2.7%    0.7%    2.3% 4.0%     0.6% 10.8% 10.6% 12.1% 11.3% 10.3%
142201   NORTH COLLINS       4.9% -6.0% -0.5% 10.4%        9.0% 18.5% 11.3% 10.7% 15.5% 12.9%
142301   ORCHARD PARK        1.6% -1.7%      1.3% -0.3%    1.1%    9.7%    7.5%    8.8% 8.2%     8.8%
142500   TONAWANDA          -0.4%    1.1% -1.5% 0.1%       1.4%    2.4%    3.6%    2.4% 2.5%     3.7%
142601   KENMORE            -0.2% -1.0%      0.2% 0.9%     1.7%    9.2%    7.8%    7.5% 7.4% 10.0%
142801   WEST SENECA        -1.5%    0.0% -3.8% -2.2% -3.1%        8.2%    7.9%    3.8% 2.7%     0.0%
150203   CROWN POINT         9.6% -6.0%      6.7% 7.0%     8.1% 29.5% 11.1% 18.0% 21.9% 30.6%
150301   ELIZABETHTOWN       3.3% -1.8%      8.8% -8.6% -12.3% 38.4% 37.8% 48.1% 33.2% 17.9%
150601   KEENE               3.3% -2.9% -0.5% -9.8% -3.2% 25.2% 20.3% 19.8% 9.5%                 5.9%
150801   MINERVA             0.8%    1.3%    0.8% -1.8% -0.6%      9.8%    9.7% 11.2% 9.4%       8.5%
150901   MORIAH             -2.6% -1.7%      1.1% -0.4%    3.7%    4.7%    2.5%    3.4% 2.0%     5.6%
151001   NEWCOMB           -21.1%    3.3%    4.6% 5.2% 11.0% 26.6% 23.4% 28.0% 31.6% 41.0%
151102   LAKE PLACID        -0.3% -0.3%      0.9% -2.6% -0.6%      3.6%    3.8%    4.7% 1.6%     0.7%
151401   SCHROON LAKE        0.0%    1.7%    7.0% -1.7%    1.5%    5.4%    4.7%    4.8% 8.6%     7.7%
151501   TICONDEROGA        -1.9%    1.4%    1.7% -0.4%    0.4%    8.5%    9.8% 11.0% 8.2%       6.6%
151601   WESTPORT           -2.6% -1.6% -1.5% 6.8%         0.8%    5.4%    2.3%    1.3% 7.0%     8.3%
151701   WILLSBORO           9.1% -6.1% -2.4% 8.0%         7.6% 12.1%      5.5%    3.1% 7.0%     4.4%
160101   TUPPER LAKE        -0.3%    2.0%    0.3% 5.3%     1.1%    4.1%    6.2%    6.2% 6.8%     5.3%
160801   CHATEAUGAY         -0.5%    5.2%    2.0% 3.6%     0.7%    6.8% 11.9% 13.5% 14.9%        5.2%
161201   SALMON RIVER       -4.1%    3.0%    5.5% 3.0%     0.4%    4.1%    6.1%    9.2% 13.9% 10.0%
161401   SARANAC LAKE        1.1%    1.4% -3.5% -2.6% -1.4% 12.1% 11.8%            6.6% 3.8%     3.1%
161501   MALONE              1.7%    2.7%    4.2% -6.0% -4.8%      5.3%    8.8% 11.3% 5.0%       1.9%
161601   BRUSHTON MOIRA     -1.2% -1.9%      0.5% 9.8%     8.1%    8.4%    5.6%    6.1% 7.6%     9.2%
161801   ST REGIS FALLS     -0.5%    2.6%    5.7% 10.4%    1.3%    7.4%    7.1% 14.9% 8.7%       6.4%
170301   WHEELERVILLE       -4.0% -4.7% -0.5% -0.2%        8.2% 29.2% 24.8% 23.6% 22.2% 21.4%
170500   GLOVERSVILLE        0.3%    6.2% -3.0% -0.6% -3.1%        4.7% 10.0%      5.6% 5.5%     1.4%
170600   JOHNSTOWN           0.3% -0.3%      2.2% 0.4%     3.0%    1.8%    1.3%    4.2% 5.7%     4.6%
170801   MAYFIELD           -0.6%    0.6%    1.8% 10.2%    0.7%    6.1%    5.3%    5.8% 6.2%     2.9%
170901   NORTHVILLE         -7.3% -1.8%      6.4% -3.7% -1.3% 12.4%        6.0%    2.3% 6.4%     6.3%
171001   OPPENHEIM EPHR      2.0% -2.0% -4.1% -4.7% -3.5% 11.8% 17.4% 10.4% 5.0%                 5.2%
171102   BROADALBIN-PER     -2.9%    0.8%    1.2% 3.0%     5.4%    8.4%    8.3%    8.8% 11.1% 16.1%
180202   ALEXANDER          -1.6%    1.0%    1.9% 1.7%     4.5%    5.3%    5.9%    5.9% 6.3%     4.9%
                             OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                                 EXP.
CODE     NAME             1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                  2000                                  2000
180300   BATAVIA             0.7%    0.3% -6.5% -6.3% -5.5%        4.4%    3.9%    4.9% 4.3%     4.0%
180701   BYRON BERGEN        1.9%    1.2%    0.9% 0.7%     2.2%    2.9%    3.1%    3.1% 3.1%     3.1%
180901   ELBA               -2.9%    3.7% -0.4% -0.8% -2.7%        5.9%    8.7%    9.4% 1.4%     3.4%
181001   LE ROY              4.4%    0.6% -0.4% 1.8%       1.5% 10.0%      9.3%    8.5% 8.7%     8.1%
181101   OAKFIELD ALABA     -7.0% -0.1% -1.6% 1.0%         0.4%    4.0%    4.8%    3.4% 4.8%     4.2%
181201   PAVILION           -1.4%    1.1%    1.7% 1.4%     1.2%    8.6%    9.9% 10.8% 10.0%      8.4%
181302   PEMBROKE            1.6%    1.5%    0.0% -0.1%    3.5% 15.4% 15.2% 14.3% 13.6% 13.8%
190301   CAIRO-DURHAM       -0.4% -3.7% -2.6% 1.2%         2.1%    7.8%    4.3%    3.4% 3.5%     4.1%
190401   CATSKILL            4.7% -3.3% -3.5% -0.4%        5.9% 21.2% 16.6% 12.6% 11.8% 10.5%
190501   COXSACKIE ATHE      0.8%    3.1%    2.7% 2.2% -0.8%       5.0%    5.6%    6.8% 5.2%     4.7%
190701   GREENVILLE         -1.1%    0.1%    0.2% 0.3%     1.7%    4.0%    3.5%    3.6% 3.6%     5.5%
190901   HUNTER TANNERS      0.7%    1.4%    3.1% 0.6%     4.9% 13.5% 12.9% 15.0% 14.3% 17.2%
191401   WINDHAM ASHLAN      2.3%    3.3%    4.1% 0.9% -5.7% 15.6% 18.0% 21.8% 15.6% 12.3%
200401   INDIAN LAKE         1.8%    1.2%    3.7% -4.1%    3.9% 11.6% 10.2% 11.6% 8.1% 12.7%
200601   LAKE PLEASANT       2.4%    9.2%    0.0% 5.2% 10.9% 17.8% 24.3% 20.2% 24.5% 35.8%
200701   LONG LAKE          -6.3%    9.5%    8.1% 0.9%     1.0% 33.4% 45.7% 50.3% 47.7% 30.0%
200901   WELLS               1.7% -14.1% -5.5% -0.9%       0.6% 24.5%      6.8%    1.3% 2.1%     3.8%
210302   WEST CANADA VA     -1.6% -3.5%      1.6% 0.4%     0.0%    7.3%    3.7%    5.2% 5.1%     5.0%
210402   FRANKFORT-SCHU      5.0% -4.7%      5.1% 6.0%     7.0%    6.6%    3.0%    8.3% 9.1%     7.0%
210501   ILION               0.3%    1.8%    2.4% 4.6% -0.1%       4.9%    6.7%    8.9% 12.9%    6.5%
210502   MOHAWK              2.7%    3.1%    0.2% -1.2%    0.0%    5.0%    4.2%    4.2% 3.2%     4.8%
210601   HERKIMER            0.4% -0.5% -0.2% 0.5%         0.9%    7.0%    6.2%    6.4% 6.1%     5.8%
210800   LITTLE FALLS       -0.4% -1.2%      0.5% -2.1% -2.8%      3.4%    1.7%    2.2% 0.1% -3.8%
211003   DOLGEVILLE         -6.3% -2.2% -3.1% -1.6% -2.4% 15.4% 12.9%              9.8% 6.7%     3.0%
211103   POLAND             -3.6% -5.4%      4.4% 3.3%     9.0% 20.8% 14.3% 20.1% 22.4% 30.4%
211701   VAN HORNSVILLE     -5.5%    1.8% 15.8% -2.6%      5.1%    2.0%    4.3% 18.6% 9.6%       5.3%
211901   TOWN OF WEBB        0.8%    1.4%    0.9% 1.1%     7.1% 19.7% 19.8% 19.8% 21.1% 20.1%
212001   BRIDGEWATER-W      -0.3% -0.7% -1.3% -1.5%        0.6%    5.7%    5.0%    3.7% 2.2%     1.7%
220101   S. JEFFERSON        1.7%    0.5% -0.4% -0.3% -1.8%        7.1%    6.9%    6.6% 5.9%     4.0%
220202   ALEXANDRIA         -2.7%    2.8% -3.0% -0.3%      3.4%    6.2%    9.2%    5.3% 4.9%     8.5%
220301   INDIAN RIVER        0.7%    1.6% 24.0% 2.1%       1.6%    7.4%    9.0% 32.3% 30.2% 28.9%
220401   GENERAL BROWN      -0.6%    1.6%    0.0% -0.1%    2.1% 11.8% 13.3% 11.3% 11.1% 11.3%
220701   THOUSAND ISLAN      0.1%    4.2%    1.6% -0.9%    1.1%    8.2%    8.7%    6.4% 6.3%     6.6%
220909   BELLEVILLE-HEN      3.8% -1.5%      1.6% 0.9%     8.6%    9.5%    8.8%    8.3% 8.4% 13.5%
221001   SACKETS HARBOR      0.4%    1.1% -0.1% 4.6% -2.3%         7.4%    7.5%    7.4% 9.8%     6.7%
221301   LYME               -5.2% -4.3% -0.1% -2.0%        3.0% 13.4%      8.5%    4.8% 3.6%     6.4%
221401   LA FARGEVILLE       2.6% -10.0%     0.3% 3.5%     6.6% 18.3%      6.0%    7.6% 10.6% 16.5%
222000   WATERTOWN           1.3%    3.8%    3.4% 1.2%     5.5%    7.2%    9.7% 12.2% 11.1% 11.2%
222201   CARTHAGE            0.6%    2.6%    3.5% 2.7%     1.6%    1.4%    3.7%    6.7% 9.2% 10.0%
230201   COPENHAGEN         -2.2%    6.3%    0.7% -5.8% -0.1% 19.6% 21.8% 20.7% 15.6% 14.2%
230301   HARRISVILLE        -0.3% -2.3%      4.8% 2.8%     3.0% 14.8% 12.8% 17.3% 8.3%           8.6%
230901   LOWVILLE           -1.3%    2.5%    6.5% -1.3% -1.8%      8.6% 10.4%      8.3% 7.4%     6.9%
231101   SOUTH LEWIS         6.0% -2.6%      0.5% -2.0%    0.5% 19.4% 14.5% 12.9% 12.3% 13.4%
231301   BEAVER RIVER        0.9% -2.5%      1.7% 3.8% -1.6% 15.6% 13.2% 15.2% 18.2% 16.2%
240101   AVON               -1.9% -0.8% -0.8% 11.1% 10.6%          1.8%    2.1%    0.1% 3.2%     4.7%
240201   CALEDONIA MUMF      5.2%    4.0% -0.2% 1.7% -1.6%         9.9%    6.1%    6.9% 8.7%     5.1%
                             OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                                 EXP.
CODE     NAME             1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                  2000                                  2000
240401   GENESEO             5.9%    4.0%    2.6% -0.7% -4.0% 12.5%        9.8% 10.2% 13.8%      8.3%
240801   LIVONIA            -1.0%    1.7%    1.7% -0.2%    3.6%    5.3%    6.0%    6.8% 5.9%     6.0%
240901   MOUNT MORRIS        0.6% -5.4%      0.0% 5.3%     7.1% 11.5%      7.5%    7.2% 6.8%     5.9%
241001   DANSVILLE           1.3%    2.6%    4.8% 4.7% -4.1%       7.7%    4.4%    5.1% 4.2%     4.3%
241101   DALTON-NUNDA        0.5% -5.6%      2.0% 5.9%     4.2%    3.0%    2.0%    3.7% 5.3%     2.8%
241701   YORK                0.1% -0.4%      0.1% 5.6%     3.3%    8.9%    7.6%    7.5% 9.0%     7.3%
250109   BROOKFIELD          3.7% -1.4%      3.6% 13.8%    4.8% 15.1% 10.0% 12.3% 24.1% 24.6%
250201   CAZENOVIA          -0.8%    5.8%    4.8% 4.4%     1.5%    8.4%    7.8%    5.6% 9.5%     6.9%
250301   DE RUYTER           5.0%    8.8% -13.6% 8.3% -2.0% 11.1% 22.3%            3.7% 8.6%     6.9%
250401   MORRISVILLE EA      3.8% -1.8%      0.4% 4.8%     2.1%    5.3%    3.7%    3.1% 3.4%     2.8%
250701   HAMILTON           -4.1%    3.6%    0.2% 5.9%     0.4%    2.8%    3.5%    3.1% 4.8%     5.4%
250901   CANASTOTA           3.2%    2.1% -1.8% -0.5% -2.8%        4.7%    6.6%    1.9% 0.8%     1.4%
251101   MADISON            -0.2%    0.0%    1.6% 2.8%     6.3%    7.4%    7.3%    8.2% 11.4% 10.9%
251400   ONEIDA CITY         0.4%    5.7%    1.4% 2.3% -0.3%       2.8%    5.8%    3.2% 3.2%     3.0%
251501   STOCKBRIDGE VA      1.3% -6.1%      3.7% -2.3% -0.6%      7.8%    3.4%    7.0% 4.4%     2.6%
251601   CHITTENANGO         0.5% -1.7%      1.8% 0.6%     4.5%    3.4%    1.8%    2.7% 3.4%     6.5%
260101   BRIGHTON            1.5%    4.5%    3.7% 6.3%     7.5%    4.3%    4.2%    4.1% 4.2%     4.2%
260401   GATES CHILI         2.2%    1.8%    2.0% -2.8%    3.4%    4.1%    3.9%    3.6% 3.7%     4.1%
260501   GREECE             -2.4% -0.2%      3.0% 0.9%     0.8%    3.7%    3.7%    3.9% 4.1%     5.2%
260801   E. IRONDEQUOIT     -0.2%    3.3%    2.6% 0.5%     6.8%    1.7%    1.9%    2.0% 1.8%     2.4%
260803   W. IRONDEQUOIT      0.9%    1.6%    4.5% 1.7%     2.7%    4.2%    4.1%    4.8% 4.4%     5.0%
260901   HONEOYE FALLS      -0.3%    0.6% -0.5% -0.9% -0.8%        4.4%    5.0%    4.3% 3.0%     2.4%
261001   SPENCERPORT        -0.5% -1.7% -0.4% 1.1%         0.5%    4.5%    2.1%    1.3% 2.3%     2.5%
261101   HILTON              4.6% -0.5% -0.9% -0.5%        1.9%    5.1%    4.4%    1.5% -0.1%    0.7%
261201   PENFIELD            4.2%    7.9%    5.6% 3.8%     7.0%    4.8%    5.5%    4.1% 4.0%     4.0%
261301   FAIRPORT            2.0% -0.2%      0.5% -1.5%    1.9%    4.6%    4.1%    4.0% 2.8%     3.0%
261313   EAST ROCHESTER      5.6%    6.6%    5.3% 1.0% -5.9% 22.0% 19.6% 20.5% 17.5% 11.3%
261401   PITTSFORD           1.8%    1.8%    2.0% 1.5%     0.7%    3.3%    3.4%    3.3% 3.3%     3.2%
261501   CHURCHVILLE CH     -4.1%    0.6% -0.3% -0.7% -1.1%        6.4%    6.7%    6.2% 5.3%     5.2%
261600   ROCHESTER           2.4%    1.4%    0.8% 0.6% -5.2%       0.0%    0.0%    0.0% 0.0%     0.0%
261701   RUSH HENRIETTA      6.7%    2.3% 10.1% -0.4%      1.5%    8.0%    7.6%    6.7% 4.4%     5.0%
261801   BROCKPORT          -1.5%    0.5% -1.2% -1.8% -1.1%        3.0%    3.5%    2.8% 0.8% -0.6%
261901   WEBSTER             2.7%    3.3% -0.1% -0.3%      1.4%    5.4%    5.9%    6.4% 5.6%     5.6%
262001   WHEATLAND CHIL      3.0% -0.4% -0.1% -2.9%        3.5%    5.9%    5.2%    5.7% 4.7%     5.8%
270100   AMSTERDAM           0.2% -6.5% -2.5% -9.4% -2.7% 13.9%            7.4%    4.4% -3.6% -5.6%
270301   CANAJOHARIE        -1.7%    3.9%    6.8% 2.5% 14.5%       4.3%    8.2% 15.5% 7.9%       6.2%
270601   FONDA FULTONVI     -4.1% -6.8%      5.2% 1.6%     3.6%    5.6% -0.6%      5.4% 6.1%     8.4%
270701   FORT PLAIN         -3.7%    5.3%    8.1% 10.4% -0.6% 11.5% 17.1% 10.7% 10.6%            9.0%
271102   ST JOHNSVILLE       3.0%    3.5%    4.6% 5.2%     6.9% 12.5% 16.2% 17.8% 22.2% 23.1%
280100   GLEN COVE          -0.2%    0.2%    1.1% 0.8%     1.7%    3.4%    3.6%    4.3% 3.8%     5.6%
280201   HEMPSTEAD          -1.9%    2.9%    0.9% -1.7%    0.8%    3.2%    3.0%    1.8% 1.0%     0.4%
280202   UNIONDALE           1.2%    1.5%    4.0% 0.9%     4.1%    7.8%    7.5%    8.0% 7.9%     7.7%
280203   EAST MEADOW         5.1% -0.7%      3.1% 0.0% -3.7% 14.7% 14.1% 16.5% 14.8% 10.2%
280204   NORTH BELLMORE      2.2%    4.6%    5.4% 5.1%     3.4% 14.8% 16.9% 14.0% 14.8% 10.4%
280205   LEVITTOWN        -0.9%    0.0%    0.5% -0.6%    0.7%    4.3%    4.3%    4.5% 3.6%     3.4%
280206   SEAFORD           4.4% -2.0%      0.7% -0.2% -1.5%      7.7%    7.6%    8.0% 8.0%     7.1%
                           OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                               EXP.
CODE     NAME           1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                2000                                  2000
280207   BELLMORE          2.3%    2.0%    3.4% 4.1%     1.5% 14.0% 14.9% 17.3% 18.3%          7.3%
280208   ROOSEVELT        11.6%    0.9% -0.9% 3.5% -7.1%         7.4%    9.2%    5.5% 2.6% -2.6%
280209   FREEPORT          6.9%    2.6%    2.8% 0.1% -0.8%       5.9%    6.7%    7.2% 7.2%     6.5%
280210   BALDWIN           0.8% -0.8% -0.3% 1.0%         1.1%    5.2%    5.0%    5.1% 5.4%     5.4%
280211   OCEANSIDE        -0.4% -1.1% -0.1% 0.6%         0.3%    2.9%    2.8%    3.2% 3.3%     3.8%
280212   MALVERNE          3.5%    4.7% -5.2% -0.5% -0.1%        6.8%    7.0%    6.0% 6.1%     5.8%
280213   V STR THIRTEEN    0.5%    3.5% -0.4% -1.7% -1.0% 11.1% 14.4% 12.2% 11.0%              8.5%
280214   HEWLETT WOODME    2.0%    3.9%    1.0% -0.4%    1.4%    6.8%    7.5%    7.3% 6.8%     6.6%
280215   LAWRENCE          0.5%    2.5% -3.5% -6.5% -7.6%        6.7%    7.3%    6.8% 6.2%     1.1%
280216   ELMONT           -0.1%    1.5%    0.3% 0.5% -2.3%       3.3%    4.5%    4.3% 4.4%     1.9%
280217   FRANKLIN SQUAR    0.3%    3.0%    3.3% -2.6%    0.4%    8.5%    8.8%    8.4% 7.8%     7.9%
280218   GARDEN CITY      -0.2%    4.0% -1.7% 1.0% -1.8%         5.3%    7.4%    6.7% 6.9%     4.1%
280219   EAST ROCKAWAY    -4.0% -1.1% -0.1% -2.9%        1.5%    5.8%    5.5%    5.3% 2.8%     2.9%
280220   LYNBROOK         -1.3% -0.8%      1.5% 1.1%     1.9%    8.0%    7.3%    7.0% 8.5%     7.7%
280221   ROCKVILLE CENT    1.5% -0.8% -2.9% -2.2%        0.3%    8.6% 10.2%      8.8% 6.9%     6.3%
280222   FLORAL PARK       4.4%    0.8%    1.9% -0.2%    4.6% 13.4% 13.1% 14.7% 13.2% 17.2%
280223   WANTAGH          -1.3%    0.7%    0.1% 0.6% -0.3%       4.9%    5.8%    6.0% 6.0%     5.3%
280224   V STR TWENTY-F    3.9% -5.1%      1.1% -1.0% -0.1% 14.6%        9.3%    8.9% 6.7%     6.4%
280225   MERRICK           0.2% -0.9%      3.4% -1.0%    3.4%    7.0%    7.0%    7.3% 4.9%     7.4%
280226   ISLAND TREES     -1.0% -6.0%      0.8% 0.1%     0.3% 10.0%      9.1%    9.5% 8.8%     8.3%
280227   WEST HEMPSTEAD    2.7%    1.7%    0.1% -0.4% -0.5%      4.8%    5.6%    5.0% 5.5%     4.7%
280229   NORTH MERRICK    -1.3%    5.8%    7.7% 4.3%     4.4%    9.9% 10.0% 13.6% 9.4%         8.7%
280230   VALLEY STR UF     0.8%    2.8%    3.8% -1.9% -2.4%      6.7%    6.7%    7.3% 7.4%     9.6%
280231   ISLAND PARK       2.2%    3.4%    3.6% 3.3%     6.8%    1.4%    2.7%    3.2% 3.7%     3.6%
280251   VALLEY STR CHS    0.5%    1.5%    1.9% 3.7%     0.6%    1.5%    2.5%    3.4% 4.4%     4.4%
280252   SEWANHAKA         2.3%    1.1% -0.1% 0.5%       0.2%    4.4%    4.6%    4.1% 4.1%     4.3%
280253   BELLMORE-MERRI    4.2%    2.5% -4.2% -2.0% -3.1% 34.4% 34.9% 28.3% 25.8% 20.6%
280300   LONG BEACH       -3.0% -0.4%      0.7% 0.5%     0.1%    8.2%    7.0%    6.9% 7.1%     7.0%
280401   WESTBURY          2.6%    0.5% -1.5% 0.4%       3.8%    6.6%    5.4%    3.9% 3.8%     4.7%
280402   EAST WILLISTON   -0.4%    1.0%    0.1% -0.3%    0.5%    5.5%    4.3%    3.7% 2.5%     4.1%
280403   ROSLYN           -0.1%    1.4%    1.4% -2.4%    0.1%    8.1%    8.5%    7.5% 7.1%     6.9%
280404   PORT WASHINGTO   -0.5% -0.4% -0.7% -1.2% -0.4%          4.4%    4.1%    3.2% 2.6%     1.9%
280405   NEW HYDE PARK     0.7% -1.6%      1.9% 0.1%     0.5%    9.4%    7.2%    8.7% 8.4%     7.9%
280406   MANHASSET         1.2% -1.1%      0.0% 1.7% -0.7%       7.4%    5.2%    4.1% 4.1%     3.6%
280407   GREAT NECK       -1.3%    0.3%    1.0% -0.4% -0.5%      2.7%    2.5%    2.4% 2.5%     2.5%
280409   HERRICKS          1.0%    2.1%    2.7% -1.0% -0.6%      3.8%    4.5%    5.9% 5.6%     5.7%
280410   MINEOLA          -2.4% -4.1%      2.1% 0.0% -3.3% 13.0%         7.2%    8.1% 6.9%     5.9%
280411   CARLE PLACE       0.1% -0.1%      1.1% 2.2%     1.1%    2.3%    2.1%    2.8% 3.5%     3.6%
280501   NORTH SHORE      -1.1%    1.5%    7.6% 3.4% -0.2%       3.5%    3.7%    5.7% 7.2%     6.8%
280502   SYOSSET           2.0%    1.9%    0.8% -2.3% -0.7%      5.2%    5.6%    6.2% 5.7%     4.0%
280503   LOCUST VALLEY    -0.3%    0.8% -0.4% 0.4%       0.4%    6.4%    7.0%    6.0% 5.9%     5.8%
280504   PLAINVIEW         1.1%    0.8%    1.0% -1.4% -0.4%      7.2%    8.1%    9.2% 6.6%     6.7%
280506   OYSTER BAY        3.6%    0.2%    3.8% -3.8%    1.9%    5.0%    3.6%    3.8% 0.1%     0.9%
280515   JERICHO          -1.0%    1.0% -0.8% 2.2% -3.3%         6.2%    5.7%    4.5% 5.6%     5.3%
280517   HICKSVILLE         -0.4%    2.9%    2.1% 1.5%     0.7%    1.1%    2.6%    3.4% 4.5%     4.4%
280518   PLAINEDGE           0.0%    0.3%    1.2% 1.9%     1.1%    4.5%    4.6%    3.8% 5.4%     5.5%
                             OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                                 EXP.
CODE     NAME             1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                  2000                                  2000
280521   BETHPAGE            1.7%    1.0%    3.9% 0.3%     2.0%    3.0%    3.3%    6.7% 6.2%     8.2%
280522   FARMINGDALE         0.0%    0.0% -0.1% 0.0%       0.5%    4.9%    4.4%    4.1% 3.9%     4.4%
280523   MASSAPEQUA          2.0% -3.7%      0.5% -1.4%    1.3%    3.4%    1.8%    2.4% 0.4%     0.4%
300000   NEW YORK CITY      -1.8% -5.9% -3.3% -5.2% -4.1%          0.0%    0.0%    0.0% 0.0%     0.0%
400301   LEWISTON PORTE     -0.6% -0.3% -3.2% 3.9%         2.0%    6.2%    6.1%    2.1% 5.1%     6.1%
400400   LOCKPORT            2.7%    2.3%    0.9% 1.7% -2.5%       9.2%    7.9%    6.9% 4.6%     5.0%
400601   NEWFANE             0.5% -1.6%      1.6% -4.3% -3.3% 12.0%        7.7%    8.2% 5.5%     1.3%
400701   NIAGARA WHEATF     -1.9%    0.9% -0.5% 0.4% -1.0%         9.5%    9.7% 11.3% 10.9% 10.4%
400800   NIAGARA FALLS      -0.2% -3.3% -0.5% -0.9% -2.4%          0.0% -2.5% -1.9% -2.8%        0.9%
400900   N. TONAWANDA       -2.4%    2.1%    2.8% 1.2%     1.4%    3.3%    5.0%    5.8% 7.1%     6.8%
401001   STARPOINT           2.4% -2.8% -1.2% -0.2% -2.3%          7.2%    5.3%    4.3% 3.8%     1.5%
401201   ROYALTON HARTL      0.1% -0.5%      2.0% 0.1%     3.7%    2.6%    1.4%    3.1% 2.5%     6.1%
401301   BARKER              0.9%    3.4%    2.1% 4.2%     2.1%    6.5%    6.3%    5.7% 8.1%     6.0%
401501   WILSON              5.5% -1.0%      3.5% 14.0%    2.6%    8.8%    3.8%    3.6% 3.8%     3.1%
410401   ADIRONDACK         -0.2% -0.9%      5.6% 0.4%     3.1%    6.8%    6.0%    8.7% 7.3% 10.3%
410601   CAMDEN              1.7% -0.4%      5.0% 0.5%     1.1%    6.8%    6.6%    6.5% 6.0%     5.8%
411101   CLINTON             0.8%    1.5% -0.6% 3.2%       0.8%    5.4%    5.2%    5.1% 5.2%     4.4%
411501   NEW HARTFORD        1.3%    1.4%    0.9% 2.6%     0.2%    5.2%    6.0%    6.5% 6.4%     4.5%
411504   NEW YORK MILLS      8.2% 10.0% 13.7% 16.6%        2.8%    9.4% 17.4% 23.8% 38.1% 29.8%
411603   SAUQUOIT VALLE     -2.7% -0.4% -3.1% -1.3% -1.2%          5.5%    7.4%    4.8% 4.9%     3.7%
411701   REMSEN              4.5%    0.0%    3.4% 2.4% -2.1% 15.8%         8.8%    9.8% 8.9%     3.0%
411800   ROME               -1.8%    0.1%    0.8% 1.0%     3.1%    1.2%    2.3%    3.1% 3.0%     4.7%
411902   WATERVILLE         -0.1% -1.1%      0.4% -1.9% -4.0%      8.5%    7.9%    7.5% 4.7%     3.9%
412000   SHERRILL            1.3% -1.4%      2.0% -0.1%    1.0%    3.6%    2.2%    3.8% 3.6%     3.1%
412201   HOLLAND PATENT      0.3%    0.9%    0.1% 3.6%     4.8%    5.2%    5.5%    5.3% 7.5%     7.0%
412300   UTICA               0.6% -1.0% -0.2% -1.9%        0.8%    1.8%    1.5%    1.3% 0.1%     1.0%
412801   WESTMORELAND        0.8%    1.2% -3.0% -0.9% -3.5%        3.6%    4.1%    1.6% 0.4% -4.1%
412901   ORISKANY           -3.1% -0.1%      0.0% 3.6%     1.6%    4.5%    5.3%    5.5% 7.9%     6.6%
412902   WHITESBORO         -2.5%    2.0%    2.3% -0.1%    0.6%    9.3% 10.2% 11.8% 12.1% 14.5%
420101   WEST GENESEE        4.6% -1.0% -1.2% -0.8% -2.7%          9.7%    8.5%    5.0% 3.8%     2.8%
420303   NORTH SYRACUSE      0.6%    0.3% -2.2% 0.7%       1.6%    4.7%    3.4%    2.2% 2.8%     2.5%
420401   E SYRACUSE-MIN      0.6%    3.0%    3.4% 4.8%     0.9%    3.4%    6.7%    3.6% 8.4% 11.0%
420411   JAMESVILLE-DEW      2.6%    0.8%    1.3% -0.1% -0.1% 10.5% 10.6% 11.6% 10.5%            8.4%
420501   JORDAN ELBRIDG     -4.2% -1.8%      0.0% -0.5%    4.3%    5.3%    5.0%    5.1% 4.8%     4.7%
420601   FABIUS-POMPEY      -0.6% -0.6% -1.3% -3.6%        1.4%    5.6%    5.6%    5.4% 1.9%     3.3%
420701   WESTHILL            1.4%    2.9%    1.6% -1.2%    1.4%    4.3%    4.3%    5.8% 5.7%     5.9%
420702   SOLVAY              1.4%    2.4% -5.1% 6.1%       5.9%    3.0%    3.0%    1.6% 2.1%     3.7%
420807   LA FAYETTE          4.3%    2.7%    6.8% 3.1%     0.4%    7.7%    6.9%    8.2% 6.4%     6.4%
420901   BALDWINSVILLE       4.1%    2.7%    1.3% -4.6% -2.8%      9.7% 11.1% 12.6% 7.2%         4.6%
421001   FAYETTEVILLE        0.5%    0.2%    0.1% -1.0% -1.4%      1.5%    1.3%    1.4% 1.4%     1.1%
421101   MARCELLUS          -1.3%    1.5%    1.9% -1.7% -0.7%      4.2%    5.0%    4.5% 3.4%     2.7%
421201   ONONDAGA            0.1%    4.0% -2.9% 4.3%       1.5%    1.9%    2.0%    1.9% 1.9%     1.9%
421501   LIVERPOOL          -0.3%    0.7%    1.6% 0.3%     0.2%    2.6%    2.9%    2.9% 2.8%     2.7%
421504   LYNCOURT           11.0%    8.4%    0.1% -2.9% -1.7% 15.3% 10.4%          9.9% 6.2%     4.3%
421601   SKANEATELES       0.5%    0.8%    2.3% -1.0%    3.1%    3.0%    3.2%    3.8% 2.9%     3.9%
421800   SYRACUSE         -1.5% -1.3%      1.6% -1.5% -0.4%      0.0%    0.0%    0.0% 0.0%     0.0%
                           OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                               EXP.
CODE     NAME           1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                2000                                  2000
421902   TULLY             5.8%    2.6% -0.5% -0.8%      0.1% 10.7% 11.8% 11.2% 10.0% 13.7%
430300   CANANDAIGUA       0.6%    4.2% -0.2% 1.8%       1.4%    3.5%    3.2%    3.3% 2.5%     2.8%
430501   EAST BLOOMFIEL    1.6%    4.2% -0.6% 0.9%       2.9%    1.5%    2.0%    2.4% 2.0%     2.4%
430700   GENEVA           -1.2%    1.2% -2.3% -1.3% -0.3%        5.2%    4.8%    4.4% 4.2%     4.0%
430901   GORHAM-MIDDLES    2.4% -1.2%      1.5% -3.0% -0.2%      5.9%    5.6%    5.6% 4.8%     4.4%
431101   MANCHSTR-SHRTS    2.5%    8.3% -4.6% 1.7%       0.4%    4.5%    4.0%    3.4% 3.9%     4.0%
431201   NAPLES            2.2%    2.5%    1.2% 1.2%     0.3%    3.8%    3.7%    3.5% 3.5%     3.4%
431301   PHELPS-CLIFTON    4.3% 19.0% -0.4% 0.9%         6.9% -3.8%      3.3%    2.5% 3.8%     8.2%
431401   HONEOYE           0.8% -1.9% -3.2% 0.8%         2.8%    3.1%    0.3%    0.2% -2.3%    0.0%
431701   VICTOR            0.0%    1.3%    2.3% 0.5%     2.0%    3.7%    4.0%    3.7% 3.6%     3.6%
440102   WASHINGTONVILL   -2.3%    1.8% -0.8% -0.8% -0.7%        4.1%    5.9%    5.6% 4.7%     3.8%
440201   CHESTER           2.3% -1.6%      1.6% 0.7%     4.8%    6.9%    5.8%    6.4% 7.0%     9.9%
440301   CORNWALL         -0.6%    3.5%    0.5% 1.1% -1.2%       8.9% 12.3% 11.1% 10.7%        8.9%
440401   PINE BUSH         1.0% -1.0% -2.1% 3.1%         4.0%    5.0%    3.9%    0.6% 2.1%     2.1%
440601   GOSHEN           -0.7%    1.7% -2.8% 0.9% -2.2%         6.4%    7.6%    4.0% 5.4%     4.9%
440901   HIGHLAND FALLS    3.0% 16.9% -10.5% -5.8%       5.5%    4.8% 18.5%      5.0% 0.2%     3.4%
441000   MIDDLETOWN        4.3% -3.0% -3.5% 2.5%         0.1%    8.5%    6.5%    6.4% 8.8%     8.1%
441101   MINISINK VALLE   -1.3%    0.7%    1.2% 2.1%     3.7% 12.2% 12.6% 13.5% 14.8% 13.5%
441201   MONROE           -1.2%    1.7%    1.2% -1.7%    0.4%    0.3%    1.9%    0.4% -0.5% -1.4%
         WOODBUR
441202   KIRYAS JOEL      -1.8%    5.7% -1.3% -1.0% -4.1%        3.5%    3.4%    4.0% 1.7%     1.6%
441301   VALLEY-MONTGMR   -1.2% -0.6%      0.7% 1.5% -0.1%       4.5%    3.6%    4.3% 5.4%     5.4%
441600   NEWBURGH          2.9%    0.4% -3.3% -2.1% -0.2%        4.9%    4.9%    2.9% 1.6%     2.2%
441800   PORT JERVIS       4.6%    1.2%    1.2% -3.8%    6.0%    8.0%    7.0%    6.8% 5.5%     9.3%
441903   TUXEDO           11.0%    4.9%    3.6% -5.2%    3.3% 28.3% 28.3% 30.3% 16.6% 14.0%
442101   WARWICK VALLEY   -0.1%    0.9%    3.2% 2.9%     2.9%    4.3%    3.6%    4.6% 4.4%     5.6%
442111   GREENWOOD LAKE    5.2% 13.5%      0.5% 2.3%     0.5% 10.4% 21.9% 19.6% 18.9% 17.7%
442115   FLORIDA           6.2% -1.5%      0.9% -7.1%    0.8% 17.9% 13.6% 11.9% 4.2%           6.5%
450101   ALBION            2.4% -0.6%      3.7% 4.3%     3.4% 13.4%      9.9% 13.0% 11.4%      9.7%
450607   KENDALL          -1.7%    2.7% -1.0% 0.1%       0.3%    0.4%    1.2%    1.2% 1.6%     1.9%
450704   HOLLEY           -2.6%    2.2%    1.4% -1.8% -7.1%      4.5%    6.1%    5.4% 4.8% -2.2%
450801   MEDINA            1.1% -0.9%      2.9% 0.0% -1.7%       5.9%    4.3%    5.3% 4.6%     3.2%
451001   LYNDONVILLE       3.4%    3.0% -0.4% 6.8%       2.5% 14.2% 16.3% 15.6% 18.9% 17.4%
460102   ALTMAR PARISH    -0.4%    6.4% -3.3% 4.7%       2.6%    7.4%    9.8%    5.2% 6.2%     8.1%
460500   FULTON            0.9%    1.7%    2.6% -0.5% -2.5%      4.4%    5.3%    6.2% 5.0%     3.3%
460701   HANNIBAL         -1.9%    0.1% -0.1% 0.8% -1.0%         3.3%    2.8%    3.6% 4.9%     3.7%
460801   CENTRAL SQUARE    8.5%    2.6% -1.5% 3.0% -1.7%         8.6%    5.4%    5.0% 6.7%     3.9%
460901   MEXICO            1.1% -0.1%      3.2% 5.1%     9.3%    4.6%    4.5%    4.9% 5.1%     4.0%
461300   OSWEGO            2.7%    3.2%    1.8% 1.2%     5.0%    6.8%    6.5%    6.1% 6.8% 11.6%
461801   PULASKI          -1.4% -0.7%      1.1% -0.1% 10.9%      5.2%    3.6%    3.5% 3.1% 10.2%
461901   SANDY CREEK       1.3% -1.4%      0.7% -1.5%    0.7%    7.1%    5.5%    5.2% 3.1%     2.9%
462001   PHOENIX         -11.9% -5.6%      0.8% -5.8% -3.2% 15.5% 14.9% 14.2% 6.4%             5.6%
470202   GLBTSVLLE-MT U    0.1%    2.0% -2.0% 1.9%       4.1% 12.9% 12.4%        9.3% 9.8% 10.9%
470501   EDMESTON         -2.0% -0.3%      0.2% 1.5%     2.3%    2.1%    1.8%    1.5% 1.8%     4.9%
470801   LAURENS            -9.2%    1.0%    8.2% -0.1%    2.3% -2.2% -1.3%        6.4% 5.7%     8.3%
470901   SCHENEVUS           6.9% -3.8%      4.2% 5.3%     3.6% 12.1%      7.1%    5.9% 9.3% 12.7%
                             OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                                 EXP.
CODE     NAME             1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                  2000                                  2000
471101   MILFORD             0.9%    1.6%    1.8% 5.2%     5.4%    6.5%    7.3%    8.9% 9.0% 10.2%
471201   MORRIS              0.0%    3.1%    3.6% -3.2%    0.5%    5.8% 10.1%      7.7% 9.1%     6.2%
471400   ONEONTA             0.1%    1.3%    0.0% 0.3%     1.4%    1.4%    2.1%    1.9% 1.7%     2.2%
471601   OTEGO-UNADILLA     -1.9% -2.5% -2.5% 1.1%         0.4%    8.1%    2.6%    2.9% 3.8%     4.1%
471701   COOPERSTOWN        -1.4%    2.9%    0.1% -1.9% -0.7%      4.4%    7.2%    7.3% 4.7%     3.5%
472001   RICHFIELD SPRI      0.2%    3.6%    6.2% 8.9%     6.7% 13.8% 17.3% 23.0% 18.4% 13.8%
472202   CHERRY VLY-SPR     -4.4% -0.3% -1.2% -1.6% -3.1%          3.1%    4.2%    2.7% 2.2% -0.4%
472506   WORCESTER          -1.3%    3.7% -5.7% 3.4%       4.7%    8.2%    9.2%    5.3% 6.4%     6.8%
480101   MAHOPAC             2.7%    0.6%    0.2% -2.3% -2.1%      6.0%    4.7%    5.9% 3.6%     1.9%
480102   CARMEL             -2.6% -0.6%      1.3% -0.8% -1.3%      1.4%    0.9%    2.1% 1.1%     0.0%
480401   HALDANE             4.1% -8.7% -1.9% -1.2% -2.3% 18.0%            8.6%    5.0% 4.2%     2.1%
480404   GARRISON            4.2% -3.0%      4.0% -9.8% -1.5%      8.4% 14.4% 19.5% 6.2%         4.2%
480503   PUTNAM VALLEY      -2.0%    7.5%    1.4% -4.0% -8.3%      1.4%    3.9%    4.4% 2.4% -0.6%
480601   BREWSTER           -0.3%    2.0%    0.0% 1.4%     2.1%    3.0%    4.6%    3.4% 4.4%     5.1%
490101   BERLIN             -0.5%    2.4% -1.0% -3.0%      0.3%    6.0%    8.6%    7.2% 3.1%     4.4%
490202   BRUNSWICK          -0.2%    2.2% -2.5% 4.3% -1.3%         2.2%    3.7%    1.5% 4.1%     2.8%
490301   EAST GREENBUSH      0.1% -0.9%      1.8% 0.3% -0.6%       3.8%    2.8%    3.4% 3.6%     3.1%
490501   HOOSICK FALLS      -1.8% -5.6%      4.4% 1.9%     5.4%    1.1% -3.6%      1.0% 2.0%     7.9%
490601   LANSINGBURGH       -0.6%    1.1%    1.1% -1.3%    2.3%    0.8%    0.9%    1.3% 0.4%     2.7%
490804   WYNANTSKILL        -3.7% -4.3%      7.3% -3.9% 31.2%      7.2%    3.7%    5.7% 5.7% 26.7%
491200   RENSSELAER         -3.2%    0.1%    0.5% -2.1%    7.0%    2.0%    1.9%    1.9% 0.8%     5.1%
491302   AVERILL PARK       -1.7%    3.8%    1.6% 2.4%     1.7%    3.5%    4.4%    3.9% 3.9%     3.7%
491401   HOOSIC VALLEY       1.3% -1.8%      2.4% 2.8%     0.8%    6.6%    4.0%    7.8% 9.0%     8.8%
491501   SCHODACK            0.3%    3.5% -0.3% 0.1%       2.9%    2.9%    3.5%    3.9% 3.8%     4.3%
491700   TROY                6.2%    1.6% -1.8% -3.5% -8.6%        5.7%    5.8%    5.5% 2.6% -8.0%
500101   CLARKSTOWN          0.3%    2.0% -0.6% 1.9% -3.6%         1.8%    2.1%    1.9% 3.2%     2.7%
500108   NANUET             -0.4%    0.1% -1.4% -2.9%      0.8%    3.9%    2.0%    4.0% 1.8%     2.9%
500201   HAVERSTRAW-ST       2.1%    1.9%    3.7% 3.4%     2.1%    4.2%    5.3%    6.3% 7.4%     3.6%
500301   S. ORANGETOWN       1.1%    5.5% -2.6% 1.5%       0.8%    2.1%    3.0%    2.9% 3.2%     3.1%
500304   NYACK               1.9%    1.4%    1.4% -1.0%    0.3%    2.8%    4.2%    5.6% 4.3%     4.6%
500308   PEARL RIVER        -0.7% -0.6%      2.3% 6.5%     2.6%    1.3%    0.8%    2.2% 2.1%     4.5%
500401   RAMAPO             -3.2%    1.7%    1.4% 3.1%     3.6%    4.1%    4.4%    4.9% 5.6%     5.4%
500402   EAST RAMAPO         2.3%    1.5% -1.2% 4.2%       1.8%    5.1%    7.2%    3.9% 7.6%     5.5%
510101   BRASHER FALLS       1.1% -1.3% -0.9% 0.6%         0.0%    9.1%    6.4%    5.1% 6.0%     5.9%
510201   CANTON             -0.5% -5.0%      2.4% -1.5%    7.0% 11.3%      5.1%    9.5% 5.0%     9.7%
510401   CLIFTON FINE        3.9%    4.9%    5.6% 7.7%     1.6% 13.4% 14.8% 21.4% 26.0% 14.4%
510501   COLTON PIERREP      0.8%    1.9%    1.8% 10.3%    6.5% 17.2% 13.2% 12.4% 17.2% 20.0%
511101   GOUVERNEUR          1.4% -2.9%      5.5% 0.0%     4.0% 16.4% 11.7% 17.4% 16.5% 20.1%
511201   HAMMOND             2.3%    3.1%    1.6% 0.7% -3.9%       6.6%    7.6%    9.1% 8.7%     4.8%
511301   HERMON DEKALB      12.5% -2.1%      6.1% -2.0%    1.9% 24.4% 17.9% 26.1% 18.7% 20.2%
511602   LISBON             -3.2% -2.6%      5.9% 6.1% -0.1% 11.5%         8.1% 14.4% 17.7% 12.7%
511901   MADRID WADDING      0.1% -0.5%      0.8% 0.7%     1.6%    7.7%    7.4%    7.0% 4.4%     5.7%
512001   MASSENA             1.1%    2.1%    3.2% 0.2% -0.9%       5.1%    4.7%    6.5% 5.7%     3.9%
512101   MORRISTOWN          0.5%    4.2%    0.7% -0.1%    0.2% 10.2% 13.7% 13.7% 12.5% 10.8%
512201   NORWOOD NORFOL    0.1%    2.4% -0.2% 1.1% -0.5%         9.4%    9.7%    9.1% 9.6%     8.8%
512300   OGDENSBURG        1.4%    4.0%    0.5% -2.4%    1.6%    3.7%    3.9%    3.7% 3.0%     4.6%
                           OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                               EXP.
CODE     NAME           1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                2000                                  2000
512404   HEUVELTON         2.2% -2.3%      2.4% 4.8%     0.4% 10.5%      4.4%    7.2% 6.2%     4.8%
512501   PARISHVILLE      -5.8%    1.2%    5.8% -4.9%    3.1%    9.8% 10.9% 10.6% 7.9% 10.0%
512902   POTSDAM          -5.1%    0.4% -1.8% 9.3%       2.2% -3.2% -2.4% -9.2% 0.5%           2.1%
513102   EDWARDS-KNOX      1.3%    1.0%    7.8% 0.0% -6.7% 10.3% 16.1% 23.1% 10.6%             2.6%
520101   BURNT HILLS      -0.8% -1.1%      1.3% -0.6%    1.8%    1.8%    1.1%    2.0% 1.3%     1.7%
520302   SHENENDEHOWA      0.6% -2.2%      2.8% -0.9%    1.3%    4.0%    1.3%    3.2% 2.3%     3.0%
520401   CORINTH           1.9% -1.4%      0.5% 1.4%     2.1%    9.8%    8.6%    8.8% 10.3% 11.3%
520601   EDINBURG          2.1%    4.9%    6.1% -11.3%   0.8% 15.4% 20.3% 25.3% 13.8% 15.7%
520701   GALWAY           -1.4%    2.5%    0.7% -2.9% -0.6%      7.8%    7.3%    6.4% 3.7%     2.4%
521200   MECHANICVILLE     1.3%    6.7%    1.2% -5.0% -1.3%      5.4%    7.2%    9.4% 6.3%     5.2%
521301   BALLSTON SPA      3.7%    1.5% -0.2% -1.0%      0.7%    9.8%    5.9%    6.6% 6.0%     6.1%
521401   S. GLENS FALLS   -1.0%    0.0%    2.5% 1.1% -0.3%       3.2%    2.8%    4.1% 1.6%     1.0%
521701   SCHUYLERVILLE     2.5%    2.9%    3.5% 3.7% -2.1%       4.1%    2.6%    4.9% 3.8%     2.9%
521800   SARATOGA SPRIN    2.8%    1.8% -1.0% 6.2%       6.7%    7.3%    6.6%    6.3% 5.9% 10.8%
522001   STILLWATER        0.0%    1.2%    2.5% 2.7% -1.3%       7.0%    9.0% 10.8% 9.6%       7.1%
522101   WATERFORD        -4.8%    5.7% -0.2% 8.1%       3.7%    9.3% 11.9%      9.9% 11.8% 11.3%
530101   DUANESBURG        2.5%    4.1% -3.6% 4.5%       6.5% 10.7% 13.6% 11.1% 13.4% 18.7%
530202   SCOTIA GLENVIL   -0.3%    1.7%    3.3% 2.5%     1.6%    1.2%    2.8%    4.7% 6.2%     3.9%
530301   NISKAYUNA         1.3%    2.2%    2.6% -0.1%    0.0%    6.0%    5.9%    1.9% 6.3%     6.1%
530501   SCHALMONT        -0.2% -0.4% -0.5% -3.3% 11.0%          4.8%    4.4%    4.0% 1.4%     3.7%
530515   MOHONASEN         0.3%    0.5%    3.4% -0.5% -0.2%      6.3%    5.0%    4.7% 3.8%     3.2%
530600   SCHENECTADY      -0.9% -1.9% -2.5% -2.2%        9.9%    0.5% -1.6% -4.1% -5.7%        1.5%
540801   GILBOA CONESVI   -0.2%    4.2%    4.8% 7.6%     0.0%    6.6%    7.8% 11.7% 11.8% 13.4%
540901   JEFFERSON        -3.9% -4.1% -0.2% 2.9% -2.7% 10.0%             3.2%    8.5% 10.7%    3.0%
541001   MIDDLEBURGH      -6.0% 10.8%      7.4% -1.8% -1.1%      1.5% 12.1% 17.6% 13.0% 10.2%
541102   COBLESKL-RICHM    7.7% -0.7%      0.2% 0.9% -0.4%       4.8%    6.3%    5.3% 5.5%     4.5%
541201   SCHOHARIE         0.9%    5.5%    3.6% -4.1% -3.5%      5.0%    4.8%    4.4% 2.6%     3.0%
541401   SHARON SPRINGS    1.3%    8.9%    6.6% -1.8%    2.0% 21.0% 18.0% 12.0% 9.6% 13.1%
550101   ODESSA MONTOUR   -4.5% -0.4% -5.1% 0.7% -0.9%           7.4%    8.3%    6.6% 7.3%     5.7%
550301   WATKINS GLEN      1.9% -0.5% -0.1% -1.3%        0.5%    8.2%    6.7%    6.0% 4.2%     4.2%
560501   SOUTH SENECA      4.2%    0.6% -0.6% 2.4%       1.0%    5.4%    4.9%    4.0% 4.1%     4.7%
560603   ROMULUS          -6.5%    0.6%    2.9% 0.3%     1.4% 12.5% 13.2% 13.3% 11.7%          9.6%
560701   SENECA FALLS      3.4%    6.7%    6.9% 7.2%     4.3%    9.9%    5.6%    9.6% 5.7%     5.4%
561006   WATERLOO          0.7%    1.6%    4.3% 5.1% -0.8%       3.3%    4.9%    5.2% 5.8%     4.7%
570101   ADDISON           1.8%    1.9%    0.1% -4.2%    2.1%    2.9%    3.4%    3.3% 0.3%     1.1%
570201   AVOCA            -4.6%    2.5%    1.1% 4.0%     5.9%    3.3%    5.5%    6.2% 5.6%     3.9%
570302   BATH              1.8% -1.7%      2.3% -5.7%    9.4%    5.3%    3.5%    5.1% 5.9%     4.7%
570401   BRADFORD          8.5% 13.4%      8.5% 4.7% -1.6% 12.2% 23.8% 27.3% 31.4% 12.7%
570603   CAMPBELL-SAVON    3.3%    5.4%    6.8% 0.2% -7.1%       3.0%    3.2%    2.8% 2.6%     0.8%
570701   CANISTEO          6.9%    1.8% -1.5% -1.4% -2.9% 11.4%          6.0%    5.4% 5.3%     6.3%
571000   CORNING           1.2%    1.3% -1.1% 0.8% -0.3%         5.4%    5.9%    5.7% 5.6%     5.4%
571501   GREENWOOD         3.1% 16.9%      4.7% -4.4% -3.4%      5.5%    9.2%    8.9% 4.5%     3.8%
571800   HORNELL           6.9% -1.0%      0.4% 1.0%     0.0%    7.1%    6.0%    6.2% 3.0%     3.1%
571901   ARKPORT         -10.1%    1.7% -2.6% 0.7%       0.2%    2.9%    7.4%    3.8% 3.8%     4.0%
572301   PRATTSBURG       -1.6%    2.3%    1.0% 3.7%     2.4%    8.2%    9.4% 10.1% 6.1%       4.3%
572702   JASPER-TRPSBRG    6.0%    4.2% 10.0% 0.7%       1.3%    5.6%    5.5%    5.2% 5.3%     7.1%
                           OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                               EXP.
CODE     NAME           1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                2000                                  2000
572901   HAMMONDSPORT     -2.9% -1.5% -2.0% 5.4%         7.7%    2.1%    0.8% -1.3% 3.7% 10.2%
573002   WAYLAND-COHOCT    5.6%    0.9%    1.4% 0.4%     3.7%    8.8%    3.8%    4.3% 4.7%     5.4%
580101   BABYLON           0.8%    0.0%    0.4% 0.8%     3.0%    0.9%    0.7%    1.2% 1.8%     3.8%
580102   WEST BABYLON      0.8%    2.0%    1.6% 1.9%     4.7%    2.7%    3.8%    4.7% 6.6%     5.7%
580103   NORTH BABYLON    -1.6% -2.3% -3.1% 1.9%         1.6%    5.0%    4.0%    0.0% 2.1%     2.1%
580104   LINDENHURST       2.3%    2.6%    2.6% 4.1%     0.8%    4.3%    6.6%    4.9% 4.9%     5.2%
580105   COPIAGUE         -0.4%    0.7%    0.9% 1.7%     1.0%    6.8%    7.4%    7.5% 7.4%     7.2%
580106   AMITYVILLE        3.8%    2.7% -0.4% -4.9%      1.6%    5.2%    5.6%    7.2% 1.6%     3.0%
580107   DEER PARK         1.4% -0.6%      0.2% -0.5%    4.1%    4.9%    3.2%    3.4% 3.2%     5.8%
580109   WYANDANCH         2.0%    4.6% -1.8% 1.2% -2.7%         1.4%    4.5%    2.9% 4.1%     1.3%
580201   THREE VILLAGE     0.4%    1.9% -2.3% 2.6% -1.5%         4.3%    6.8%    4.4% 7.0%     4.6%
580203   COMSEWOGUE        1.1% -0.3% -0.1% -1.1% -0.5%          7.7%    5.3%    4.8% 4.4%     3.5%
580205   SACHEM            0.0%    1.2%    0.4% 0.8%     0.0%    2.6%    3.7%    3.9% 4.2%     4.2%
580206   PORT JEFFERSON    3.2%    2.7%    0.9% -3.7% -0.6% 12.1% 10.3% 10.9% 9.0%             8.4%
580207   MOUNT SINAI       0.1%    2.8% -0.9% -0.5%      0.6%    5.9%    8.7%    7.2% 6.4%     6.7%
580208   MILLER PLACE      1.6%    0.9%    0.2% -0.7% -0.5%      4.2%    4.7%    4.7% 3.4%     0.6%
580209   ROCKY POINT      -0.7%    7.0%    2.9% 3.9%     1.3%    3.3%    5.2%    5.7% 5.5%     5.3%
580211   MIDDLE COUNTRY   -3.1%    0.1% -1.2% -0.1% -0.1%        6.5%    5.7%    5.9% 6.1%     5.7%
580212   LONGWOOD         -1.6%    2.0%    0.4% 0.6%     1.9%    1.2%    2.5%    2.7% 3.2%     2.8%
580221   SOUTH MANOR       3.2% -0.4% -7.6% 2.8% -2.6%           8.7%    8.0%    3.9% 11.5%    7.3%
580224   PATCHOGUE-MEDF    2.0% -0.5% -0.9% 0.3% -1.0%           6.6%    5.9%    5.4% 5.1%     4.9%
580232   WILLIAM FLOYD     0.1%    0.7% -0.2% 0.0% -0.3%         4.9%    5.2%    4.7% 4.3%     3.6%
580233   CENTER MORICHE    0.8%    1.7% -0.2% 0.5%       0.3%    6.0%    7.1%    5.9% 5.5%     4.9%
580234   EAST MORICHES     0.2%    5.3% -0.3% 9.9% -2.1%         5.2%    5.7%    4.3% 9.1%     8.1%
580235   SOUTH COUNTRY     1.5% -1.6%      3.7% -2.0% -2.9%      4.7%    2.9%    5.9% 4.2%     1.4%
580251   EASTPORT-SOUTH    0.0%    0.0%    0.0% 4.0%     4.0%    0.0%    0.0%    0.0% 1.7%     4.9%
         MANOR
580301   EAST HAMPTON     -5.2%    1.4%    0.9% 1.0% -1.3%       7.3%    8.8%    7.6% 8.9%     6.9%
580303   AMAGANSETT        6.6% -1.2%      7.1% 11.7%    3.4% 11.7%      9.0%    9.2% 15.5% 11.4%
580304   SPRINGS           6.3% -1.3% -3.0% 4.6% -2.9% 12.8%             8.0%    4.9% 9.5%     5.4%
580305   SAG HARBOR       -2.6% -0.3%      0.1% 1.4%     3.5%    3.5%    3.1%    3.7% 4.0%     7.4%
580306   MONTAUK           0.9% -1.7% -1.5% 1.3% -2.4% 10.8%             8.5%    6.8% 8.0%     5.7%
580401   ELWOOD            6.3% -3.4%      0.0% -1.3% -0.4%      8.5%    6.6%    7.2% 5.6%     5.9%
580402   COLD SPRING HA    2.4%    1.2% -3.1% 4.4% -2.1% 11.0% 10.3%             8.2% 7.9%     6.9%
580403   HUNTINGTON        1.3% -0.8%      0.2% -1.5% -0.5% 11.0%        5.1%    4.5% 3.4%     2.8%
580404   NORTHPORT        -0.8% -0.8% -1.5% -0.2% -0.9%          5.1%    5.2%    4.4% 4.4%     4.9%
580405   HALF HOLLOW HI    1.9%    1.4% -1.7% -0.6% -0.4%        5.7%    5.7%    5.8% 5.3%     4.5%
580406   HARBORFIELDS     -1.0%    0.8% -1.7% -2.5% -0.2%        4.9%    5.5%    4.8% 3.5%     3.8%
580410   COMMACK          -0.3%    0.4% -0.5% 0.1%       0.1%    3.8%    4.1%    3.7% 3.5%     3.6%
580413   S. HUNTINGTON     0.2%    0.9% -0.6% 1.4% -0.7%         5.9%    6.2%    5.9% 6.3%     4.9%
580501   BAY SHORE         0.2%    0.7% -0.3% 1.0%       1.4%    7.3%    7.2%    6.5% 6.9%     7.4%
580502   ISLIP             2.3%    3.6% -1.7% -3.4% -4.8% 10.5% 13.0% 10.2% 9.5%               6.5%
580503   EAST ISLIP       -0.8%    0.3% -1.7% -0.2% -0.2%        5.1%    5.8%    4.0% 3.5%     3.3%
580504   SAYVILLE         -0.6%    1.0% -0.5% -0.3%      1.5%    5.5%    6.3%    5.5% 5.0%     6.1%
580505   BAYPORT BLUE P    1.0%    4.1%    0.3% -0.1% -1.0% 15.1%        9.5%    9.5% 8.9% 10.2%
580506   HAUPPAUGE        -1.0% -0.1%      0.5% -1.0% -1.6%      9.9%    9.1%    7.8% 7.2%     6.4%
                           OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                               EXP.
CODE     NAME           1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                2000                                  2000
580507   CONNETQUOT       -1.7% -1.2% -1.5% 0.0% -5.4%           6.2%    5.5%    4.6% 4.4%     2.4%
580509   WEST ISLIP        0.6% -0.2% -0.1% 2.2%         2.0%    2.7%    3.1%    2.4% 3.8%     3.7%
580512   BRENTWOOD         1.8%    3.1%    2.8% 7.4%     2.4%    3.7%    3.4%    2.7% 3.5%     3.9%
580513   CENTRAL ISLIP    -4.8%    3.6%    1.6% -0.3%    1.8%    1.3%    2.9%    3.1% 3.5%     3.6%
580514   FIRE ISLAND       4.6%    8.9% -0.9% -7.6% -2.5% 26.5% 35.4% 30.5% 20.8% 18.4%
580601   SHOREHAM-WADIN    3.3% -5.6%      0.8% 4.4%     1.3%    5.5%    1.9%    2.1% 3.0%     3.0%
580602   RIVERHEAD         0.7% -1.6%      0.1% 0.6%     0.0%    1.4%    0.3%    1.0% 1.0%     0.8%
580701   SHELTER ISLAND   -1.4% -0.5%      2.4% 1.4% -1.5%       4.7%    4.7%    3.7% 3.9%     3.7%
580801   SMITHTOWN        -0.8%    0.4%    1.1% 1.7%     0.7%    2.9%    3.4%    3.2% 3.9%     4.1%
580805   KINGS PARK        4.5% -1.2% -0.9% -1.5% -3.2% 12.0%            1.4% 10.1% 7.4%       6.5%
580901   REMSENBURG        1.7%    7.7%    2.1% -3.0%    1.1% 10.4% 10.2% 13.3% 11.4% 10.5%
580902   WESTHAMPTON BE   -0.9%    1.7% -1.3% 0.9%       0.0%    6.1%    6.0%    5.6% 5.7%     5.1%
580903   QUOGUE           12.0% -5.8% -1.1% -14.7% 18.4% 47.1% 40.7% 31.9% 17.3% 30.0%
580905   HAMPTON BAYS      2.0% -0.7% -1.8% 1.4% -1.6%           9.0%    5.2%    4.7% 6.1%     3.2%
580906   SOUTHAMPTON      -1.6%    1.4%    2.7% 0.8%     3.3%    3.3%    3.6%    4.4% 1.9%     5.6%
580909   BRIDGEHAMPTON    17.3%    5.1%    3.6% 0.0%     2.2% 30.9% 36.0% 36.9% 35.1% 34.7%
580911   EASTPORT         -3.0%    7.7% -1.5% 4.9% -2.6%         1.6%    6.8%    6.3% 17.4% 11.5%
580913   TUCKAHOE COMMO    4.9% -2.1% -1.8% 3.4%         1.0%    5.3%    4.1%    4.5% 5.8%     5.5%
580917   EAST QUOGUE       2.7% -6.3%      8.4% 0.7%     0.1% 10.7%      3.7% 11.2% 5.7%       5.4%
581002   OYSTERPONDS       1.7%    3.8% -3.1% -1.1%      3.0% 19.4% 12.2% 11.1% 10.4% 10.2%
581004   FISHERS ISLAND   -0.8% -5.5% -5.4% -1.5%        4.6% 21.3% 19.9% 19.6% 17.2% 21.1%
581005   SOUTHOLD          0.5%    0.1%    4.6% -0.4%    2.1%    3.9%    3.2%    3.2% 8.3%     9.7%
581010   GREENPORT         1.0%    2.7% -1.0% 0.9%       0.2%    5.1%    4.9%    5.6% 6.3%     6.0%
581012   MATTITUCK-CUTC    0.3%    0.6% -1.4% 1.0% -0.6%         3.7%    4.5%    2.7% 3.3%     2.6%
590501   FALLSBURGH        1.2% -1.9% -2.2% -0.6%        3.4% 16.5% 13.5% 12.0% 9.2% 11.4%
590801   ELDRED           -3.6% -2.8% -1.9% -3.8% -0.2%          4.3%    6.1%    4.1% 1.2%     1.8%
590901   LIBERTY          -0.7%    0.4% -3.6% -3.3% -2.4% 11.1% 11.5%            7.2% 3.2%     1.3%
591201   TRI VALLEY        0.8% -0.2%      3.9% 1.3%     0.7%    8.9%    5.7%    6.6% 6.4%     5.4%
591301   ROSCOE           10.0%    8.4%    9.6% 6.9%     6.8%    5.5%    5.8% 15.0% 13.4% 11.7%
591302   LIVINGSTON MAN   -0.4%    3.3%    3.1% 2.4%     1.0% 10.7%      8.9%    9.9% 13.7% 15.0%
591401   MONTICELLO        3.4%    2.8%    0.9% 7.2%     4.0% 10.4% 11.6% 12.3% 18.2% 15.3%
591502   SULLIVAN WEST     2.6%    2.7%    2.4% 3.0%     5.2%    8.9% 10.3% 11.0% 14.8% 18.5%
600101   WAVERLY          -0.8%    0.3%    2.5% 3.6% -1.3% 11.0%         8.6%    9.2% 10.7%    6.7%
600301   CANDOR           -1.3% -3.5%      3.5% 3.9% -7.2%       4.6%    3.7%    4.0% 6.3%     2.5%
600402   NEWARK VALLEY    -1.3% -1.1%      1.6% -1.3%    0.4%    4.8%    4.7%    5.2% 4.6%     4.8%
600601   OWEGO-APALACHI    5.9% -2.6% 10.0% 1.3%         1.4%    8.3%    8.0% 11.1% 10.8% 11.0%
600801   SPENCER VAN ET   -0.1%    0.4% -3.7% -3.5% -3.7%        9.3% 10.7%      6.5% 2.7% -1.2%
600903   TIOGA            -1.5%    2.0%    3.8% 8.0% 17.7%       6.4%    7.0%    5.9% 6.4%     5.5%
610301   DRYDEN            4.5% -1.4% -0.1% 1.5%         2.5%    7.3%    4.2%    4.4% 4.9%     5.3%
610501   GROTON           -0.3%    0.9% -0.9% 1.1%       1.8%    5.8%    3.8%    4.0% 4.6%     5.0%
610600   ITHACA            1.1%    2.3%    2.1% 0.2% -0.8%       6.1%    4.3%    4.1% 4.2%     4.1%
610801   LANSING           3.3%    6.8%    1.3% 0.5%     3.9%    9.2%    8.0%    7.3% 5.8%     6.5%
610901   NEWFIELD         -4.0%    9.3%    0.8% 5.7%     0.8%    5.3%    6.0%    5.3% 5.7%     3.8%
611001   TRUMANSBURG       0.7% -1.6%      1.3% 3.6%     6.7%    8.9%    7.2%    7.2% 6.0%     5.4%
620600   KINGSTON          3.3% -1.2%      0.8% 0.4% -0.8%       9.6%    8.1%    7.4% 6.9%     6.4%
620803   HIGHLAND          0.9%    0.6%    2.0% 2.0%     3.7%    5.3%    4.8%    6.4% 6.6%     6.3%
                           OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                               EXP.
CODE     NAME           1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                2000                                  2000
620901   RONDOUT VALLEY    5.5%    3.1% -7.1% -2.3%      0.5%    5.7%    4.6%    3.9% 0.7%     0.5%
621001   MARLBORO          0.1%    0.8% -1.4% -5.4%      4.2%    0.5%    0.8%    0.2% -5.1% -1.8%
621101   NEW PALTZ        -0.8%    5.8% -1.7% -3.5%      1.7%    2.2%    3.7%    2.9% 1.0%     2.4%
621201   ONTEORA           4.0%    0.4% -4.7% 0.8%       1.3% 18.3% 13.1% 11.1% 9.6% 12.9%
621601   SAUGERTIES        5.0% -0.1% -0.8% -1.6% -0.7% 10.8%            9.0%    6.2% 5.7%     1.1%
621801   WALLKILL         -1.3%    0.1%    0.6% -0.1% -0.8%      4.3%    4.3%    4.8% 4.6%     3.7%
622002   ELLENVILLE        0.7%    4.6%    1.4% 3.3%     1.0%    7.0%    9.3%    7.1% 7.9% 11.2%
630101   BOLTON            3.0% -2.1%      4.6% -3.8%    2.6%    5.6% 18.2% 20.9% 14.9% 12.1%
630202   NORTH WARREN      5.1%    4.0%    2.2% -10.1% -2.4% 17.6% 17.1% 11.4% -0.1%           6.6%
630300   GLENS FALLS       1.5%    2.6% -0.7% -0.4%      0.9%    4.7%    5.3%    5.0% 5.0%     5.3%
630601   JOHNSBURG        -2.0% -4.5% -2.8% -1.3% -3.7% 14.5% 10.3%              7.5% 5.5%     3.6%
630701   LAKE GEORGE       1.0% -1.3%      1.0% 0.7%     0.8%    8.0%    7.3%    7.0% 6.7%     6.7%
630801   HADLEY LUZERNE    1.1%    0.3%    2.1% 0.1%     3.7%    9.9% 10.2%      9.8% 9.5%     9.6%
630902   QUEENSBURY        0.7%    3.6%    4.7% 2.6% -1.1%       8.3% 13.0%      9.8% 9.3%     9.4%
630918   GLENS FALLS CO   19.0%    3.9% -4.6% -4.6%      7.4% 23.3% 27.8% 24.6% 18.9% 28.2%
631201   WARRENSBURG      -2.3%    3.7%    0.5% 0.9% -5.7% -4.0%         0.0%    0.5% 0.1% -5.7%
640101   ARGYLE            9.7% -4.0% -4.4% -2.8%        4.1% 21.0% 16.0% 10.6% 4.7%           5.4%
640502   FORT ANN         -6.5% -1.3%      2.2% 0.7% -4.6%       2.6%    2.4%    4.7% 5.2%     0.2%
640601   FORT EDWARD       1.7% -3.2% -4.7% -2.6%        0.7% 14.9% 11.3%        2.4% 0.4%     2.1%
640701   GRANVILLE        -3.0% -3.5%      3.6% 0.9% -5.4%       5.2%    1.6%    4.2% 5.6%     2.5%
640801   GREENWICH         6.8%    0.1%    1.7% 3.8%     3.3%    5.2%    4.4%    5.3% 4.0%     5.9%
641001   HARTFORD         -3.6%    4.3%    6.2% -4.9% -0.4% 11.5% 15.6% 19.5% 12.6% 13.0%
641301   HUDSON FALLS     -0.4%    0.0%    1.8% 0.3%     3.3%    4.4%    4.5%    7.0% 6.4%     7.1%
641401   PUTNAM            3.6%    1.4% -4.6% 5.3%       2.4%    9.4%    8.1%    3.7% 7.1%     6.7%
641501   SALEM            -1.4%    0.7%    3.4% -0.6% -1.1%      4.3%    5.2%    8.1% 3.9%     4.7%
641610   CAMBRIDGE         1.8% -2.3% -0.2% 1.1%         1.6%    6.2%    3.2%    3.9% 4.4%     0.9%
641701   WHITEHALL        -1.0%    0.9%    1.9% 0.3%     0.5%    8.7%    8.2%    9.7% 8.5%     7.6%
650101   NEWARK            1.1%    2.1%    1.3% 2.4% -1.8%       5.5%    4.6%    4.8% 4.3%     2.2%
650301   CLYDE-SAVANNAH    0.0%    6.7%    0.6% -0.9% -0.8%      6.7%    8.9%    3.7% 2.1%     2.3%
650501   LYONS            -3.6% -0.4% -0.1% -0.6% -0.5% 10.2%            4.6%    4.4% 3.6%     3.9%
650701   MARION            0.7% -0.6%      0.3% -0.4% -0.6%      5.6%    4.5%    5.5% 5.2%     5.0%
650801   WAYNE            -0.1%    5.4%    0.1% 0.6% -0.3%       8.0%    5.6%    5.5% 6.0%     6.7%
650901   PALMYRA-MACEDO    2.9%    5.9%    1.3% 2.9%     3.2%    4.7%    4.9%    4.7% 4.6%     4.5%
650902   GANANDA           1.7% -9.1%      0.2% 3.8% 11.0%       6.0%    3.0%    3.4% 2.3%     3.4%
651201   SODUS             3.5%    0.8% -0.2% 1.5%       5.1%    5.8%    5.2%    5.3% 5.3%     4.1%
651402   WILLIAMSON        0.9%    1.0%    0.7% 1.2%     4.3%    4.8%    4.7%    4.6% 4.5%     4.4%
651501   N. ROSE-WOLCOT    2.2%    7.2%    4.0% 8.8%     4.4%    3.4%    3.4%    3.2% 3.0%     2.9%
651503   RED CREEK         0.9% -2.5%      0.8% 6.0% -3.6%       8.3%    7.3%    8.6% 5.8%     4.8%
660101   KATONAH LEWISB    1.4%    1.1%    0.0% -0.6% -0.3%      1.4%    1.8%    2.3% 1.4%     0.6%
660102   BEDFORD           0.7%    0.9% -1.4% -2.7%      0.7%    2.0%    6.4%    4.7% 2.0%     2.1%
660202   CROTON HARMON     0.7%    1.4% -2.2% 1.0%       2.3%    9.4% 10.6%      7.3% 6.4%     8.3%
660203   HENDRICK HUDSO   -0.1%    0.9% -0.6% 3.9% 11.5%         4.5%    3.0%    3.0% 5.5%     5.9%
660301   EASTCHESTER       1.0%    1.4% -0.8% -5.2% -0.9%        3.0%    3.5%    3.2% 2.8%     2.4%
660302   TUCKAHOE         -2.7%    3.8% -4.2% 2.6%       4.6%    1.4%    3.6%    0.1% 1.4%     2.7%
660303   BRONXVILLE          0.1%    2.2% -2.0% 0.1%       6.0%    2.8%    5.3%    2.8% 1.9%     2.3%
660401   TARRYTOWN          -0.6%    7.7%    4.0% -0.4% -1.9%      5.3%    7.8% 10.8% 8.7%       6.6%
                             OPERATING SURPLUS OR DEFICIT        UNRESERVED FUND BALANCE/TOTAL
                                                                                 EXP.
CODE     NAME             1996-97 1997-98 1998-99 1999- 2000-01 1996-97 1997-98 1998-99 1999- 2000-01
                                                  2000                                  2000
660402   IRVINGTON           6.6%    9.2%    4.1% 2.0% -3.4%       6.7%    6.4%    4.6% 4.7%     4.8%
660403   DOBBS FERRY         1.4%    3.8% -0.2% -0.3% -0.2%        2.3%    5.7%    4.9% 3.5%     3.2%
660404   HASTINGS ON HU     -0.7%    1.3%    1.9% 0.5%     1.6%    4.1%    3.8%    4.5% 4.3%     4.5%
660405   ARDSLEY            -2.5% -2.8% -0.6% -1.2% -1.7%          9.9%    9.2% 10.3% 10.1%      6.9%
660406   EDGEMONT            1.1%    0.4% -0.4% -0.5% -0.3%        0.8%    0.8%    1.7% 0.4% -0.4%
660407   GREENBURGH         -0.2% -1.4% -0.2% 5.1%         2.8%    7.6%    3.9%    4.7% 3.8%     5.7%
660409   ELMSFORD            5.4%    8.7% -6.9% -11.3% -0.9%       8.4%    4.9%    3.5% 3.3%     5.3%
660501   HARRISON            5.3%    1.9%    2.5% -1.1%    5.2%    0.3%    0.9%    1.5% 2.2%     2.3%
660701   MAMARONECK          0.4%    2.7%    2.7% 0.2% -1.1%       4.3%    4.3%    4.2% 4.0%     3.9%
660801   MT PLEASANT CENT   -1.6%    7.5%    3.7% 0.5% -3.8%       1.3%    2.9%    4.0% 4.1%     3.2%
660802   POCANTICO HILLS    -1.2%    0.1%    2.5% 2.9%     5.4%    4.7%    6.9%    4.6% 3.9%     4.7%
660805   VALHALLA            1.3%    0.4% -0.1% -9.9% -0.3%        4.8%    4.9%    5.1% 4.9%     4.5%
660809   PLEASANTVILLE       3.8%    1.1% -2.5% 0.0% -0.9%         9.6% 10.8%      8.7% 8.3%     7.3%
660900   MOUNT VERNON        2.1%    2.0%    2.7% 0.8% -0.9% -5.6% -3.3%           0.6% 0.8%     0.0%
661004   CHAPPAQUA          -1.1% -0.2%      2.1% -0.1% -0.1%      2.7%    2.7%    3.4% 3.2%     2.8%
661100   NEW ROCHELLE       -1.0% -0.1%      4.6% 1.0%     2.4%    3.5%    3.4%    7.7% 6.0%     7.9%
661201   BYRAM HILLS         1.2%    1.1%    0.7% 5.7%     9.4%    3.8%    3.7%    3.8% 3.9%     9.4%
661301   NORTH SALEM         1.2%    0.1% -1.1% 1.1% -9.2%         6.5%    5.1%    4.7% 4.6%     3.2%
661401   OSSINING           -0.5%    1.8%    0.7% 2.2%     0.3%    5.8%    5.6%    5.8% 5.6%     5.9%
661402   BRIARCLIFF MAN     -1.2% -4.0% -3.6% -3.1% -0.1% 20.7% 14.5%              9.3% 6.5%     2.8%
661500   PEEKSKILL           2.9%    5.6% -0.9% 3.4%       3.4%    2.8%    6.5%    5.5% 7.9%     9.4%
661601   PELHAM             -1.0%    3.1% -2.2% 1.9%       0.4%    5.8%    4.9%    4.6% 5.5%     3.4%
661800   RYE                 3.4%    2.9%    1.8% -1.6% -0.4%      2.0%    2.1%    4.1% 1.9%     2.1%
661901   RYE NECK            0.7% -0.9% -4.4% 0.0%         1.8%    7.0%    7.8%    7.3% 5.8%     5.7%
661904   PORT CHESTER        1.0%    0.5% -0.3% 3.2%       0.9%    4.9%    4.8%    4.6% 4.4%     6.9%
661905   BLIND BROOK-RY     -1.3% -1.8% -0.8% 2.4%         2.3%    4.0%    3.5%    1.4% 3.1%     3.9%
662001   SCARSDALE          -0.8%    0.7%    0.9% 1.4%     2.4%    2.5%    2.4%    2.6% 3.1%     3.1%
662101   SOMERS              5.0% -1.8%      0.8% -1.6%    3.3%    1.0%    1.1%    1.2% 2.0%     3.1%
662200   WHITE PLAINS        0.2%    0.2% -1.8% 1.5%       0.9%    3.1%    3.0%    3.2% 2.9%     3.2%
662300   YONKERS             1.6%    5.5%    8.7% -7.5% -3.2%      0.0%    0.0%    0.0% 0.0%     0.0%
662401   LAKELAND           -1.1% -4.7% -1.7% 0.6%         1.7%    6.4%    3.7%    1.5% 2.9%     2.6%
662402   YORKTOWN            2.1%    1.6%    0.2% -0.4%    2.5%    2.3%    3.4%    3.6% 2.1%     3.3%
670201   ATTICA              0.4% -1.2%      0.3% 5.0%     7.7%    5.8%    4.0%    4.2% 4.5%     3.8%
670401   LETCHWORTH          1.5%    4.2%    6.9% 4.2%     4.1%    5.3%    4.8%    6.1% 3.5%     3.5%
671002   WYOMING             1.8%    4.9% -0.8% 10.5% -1.7%        9.0% 10.7%      9.8% 6.8%     7.0%
671201   PERRY               2.1%    2.4%    8.3% 6.9%     2.2% 11.0% 11.2%        6.8% 7.3%     6.5%
671501   WARSAW              0.9%    1.5%    1.4% 3.2% -0.8%       5.7%    6.1%    6.3% 3.5%     7.3%
680601   PENN YAN            5.0%    7.2%    3.7% 3.7%     6.6%    2.5%    2.9%    3.0% 3.0%     2.9%
680801   DUNDEE              4.7% -3.8%      3.4% -2.7% -2.6% 18.8% 14.3% 17.9% 14.0% 10.9%
999999   STATE              -0.1% -1.3% -0.5% -1.6% -1.2%          3.6%    3.5%    3.4% 3.2%     3.0%

								
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