District overview
Farmingdale Union Free School District
Funding structure, how it compares to peers, and where major projects stand.
How is this district funded?
Farmingdale is a New York union free school district in Nassau County, with a small part in Suffolk County (Town of Babylon). The business office says property taxes pay for about 72% of the budget and state aid for about 24%. Each year the board proposes a budget and the voters approve it at the May school vote. State law limits how much the tax levy can grow each year (the tax cap), and a budget that stays under the cap passes with a simple majority.
The 2026-27 budget is $212.6 million
The voter-approved 2026-27 budget is $212,622,704, up 3.19% ($6.58 million) from 2025-26. The levy was proposed at $147,199,617, up 2.48%. In October the business office said a repaid property tax break (PILOT) payment lowered the increase to 1.9%.
State aid is growing, federal grants are shrinking
State aid is budgeted at $51.4 million, up from $48.8 million. The budget memo says Foundation Aid rises $2.22 million (6.22%), while federal Title and IDEA grants fell 15% in 2025-26 and are expected to keep falling.
Two counties share one tax levy
About 77% of the 2026-27 levy falls on the Nassau County side and about 23% on the Babylon (Suffolk) side. The split depends on state equalization rates, so two homeowners in the same district can see different changes in their tax bills. A 2004-05 shift error that overcharged Babylon-side residents was repaid with $1 million from the state, the superintendent said in April 2026.
Special education and benefits drive cost growth
Salaries ($102.7 million) and employee benefits ($57.1 million) are about three-quarters of spending. The budget memo says students with disabilities rose about 14% in five years, autism classifications 38%, and Nassau BOCES program costs are up nearly 5%.
Rising costs do not by themselves mean the district is overspending. The memo credits earlier retirement and health insurance savings for keeping the increase near the cap, and the district reports it reduced its electricity budget by over $400,000 in three years through a solar energy contract.
Where the district stands
Up 3.19% ($6,580,112) from $206,042,592 in 2025-26.
Up 2.48% from $143,632,984. In October 2026 the business official said it was lowered to a 1.9% increase.
Up from $48,802,984 in 2025-26.
Current enrollment 5,146 per the Property Tax Report Card. Elementary 2,349, secondary 2,838, as listed.
Calculated: $212,622,704 divided by 5,187 projected students. The budget includes debt service, transportation, benefits and other costs that school-level figures leave out, so it is not a comparison with school allocations.
Up from 198; the state requires universal pre-K for all by 2028-29.
$3,566,633 lower than the proposed budget, with no levy increase allowed.
Major projects
Roof replacement and electrical upgrades
Mostly complete for fall 2026The district replaced roofs at Albany Avenue, Northside, Saltzman East Memorial, Woodward Parkway and the high school and upgraded electrical service (switch gear) in school buildings. Albany Avenue was fully vacated for summer work. The superintendent said on Aug. 19 that roofs were largely done and on budget, with one last electrical line at Howitt.
- Agenda lists five roof restoration contracts
- Agenda lists electrical upgrade contracts for five buildings
- Superintendent says Albany Avenue must be vacated for summer roof work
- Superintendent says roof work substantially complete and on budget
Funding
Voter-approved capital project (a January 2025 bond vote is referenced in the records); exact amounts are not in the collected documents
Woodward Parkway boiler replacement
Under way; temporary boiler proposedThe board awarded the boiler replacement for Woodward Parkway in July 2026 as part of the budget voters approved in May. On Sept. 9 the agenda listed money for temporary boiler services at the school.
- SEQRA determination listed; trustee calls the boiler replacement a priority
- Bid award and agreement with Ultimate Power listed
- Temporary boiler services transfer listed
Funding
2026-27 capital budget line approved by voters in May 2026; amount not in collected documents
Universal pre-K expansion
Growing to 252 seats in 2026-27The district plans to serve 252 pre-K students in 2026-27, up from 198, ahead of the state's 2028-29 universal pre-K requirement.
- Budget memo sets the 252-seat goal
- Board agenda lists UPK consultant agreement with the YMCA of Long Island
Funding
Local budget and state pre-K aid; amounts not broken out in collected documents
2026-2029 Instructional Technology Plan and AI rollout
State approved June 2026A plan to bring in AI tools slowly, teachers first, and train staff in 2026-27 on guiding student use. Every student gets a district device and the district uses multi-factor authentication.
- State approval status date on the plan
Funding
Operating budget; the plan lists instructional technology costs as a growing budget pressure
Recent news
Figures marked verified come from a district-posted document collected for this page (budget, tax report card, enrollment and tax levy files). Calculations are marked context. Statements by officials at meetings come from approved minutes or machine-made captions of the district's YouTube recordings and are described as statements.
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