District overview
Levittown Union Free School District
Funding structure, how it compares to peers, and where major projects stand.
How is Levittown funded, and who decides?
Levittown is an ordinary New York school district: most spending is paid by the school property tax levy, plus state aid, reserve funds and other revenue. State law caps how much the levy can grow each year, and voters approve the budget at the annual May vote. A seven-member elected Board of Education sets the budget and policy, and the superintendent runs daily operations. The district has chosen to pay for building work from saved reserves that voters approve instead of borrowing through bonds.
The tax levy cap limits how fast taxes can rise
For 2026-27 the district's levy limit was 2.18% and the adopted levy increase was 1.98%. A budget under the limit needs a simple majority of voters; the district explains this in its tax levy cap explainer.
Reserves and surplus are a big part of the story
The district reports six reserve funds totaling $30.2 million at June 30, 2025, and $7.9 million of fund balance used to help pay for the 2026-27 budget, down from more than $12 million earlier in the audit period. A July 2026 State Comptroller audit said the district's budgeting built up avoidable surpluses; the district says no fraud or theft was found.
A seven-member board is elected by district voters
Trustees are elected at the annual May vote. In May 2026 voters elected Jennifer Messina, Phyllis Dalton and Daniel Larkin. Peggy Marenghi is president for 2026-27, with James Moran and Marianne Adrian as vice presidents. The board meets Wednesdays at 7:30 p.m. at the Levittown Memorial Education Center, with a livestream.
Capital projects are paid with voter-approved reserves, not bonds
Leaders say this avoids interest costs and that the district paid off its last outstanding serial bonds. $41.0 million of voter-approved capital funds was available in August 2026, with $36.85 million of projects planned.
The audit and the district's response describe the same numbers differently. The Comptroller says budgets overestimated spending by $127.1 million over five years; the district says it complies with the state's 4% limit on unassigned fund balance and that surpluses have shrunk each year. Neither says money was stolen or misspent.
Where the district stands
Up $10,073,518, or 3.67%, from $274,120,957 in 2025-26. Main drivers listed: armed security, transportation, special education and health insurance.
Against a maximum allowable levy increase of 2.18%; the district lists Nassau County's average proposed levy increase at 2.41%.
Six elementary schools. Projected 3,004 for 2026-27 and about 2,920 by 2035-36.
Two middle schools and two high schools. Projected 3,994 for 2026-27 and about 3,893 by 2035-36.
Calculation: $284,420,293 adopted budget divided by about 7,000 projected students (3,004 elementary + 3,994 secondary). The budget includes benefits, transportation, special education tuition, debt and transfers to capital, so it is larger than classroom spending per student.
Six reserve funds. The audit also reports 2024-25 general fund spending of $241.8 million.
The auditor says this equals 4.00% of the 2026-27 budget, the state's limit. $7.9 million of unassigned balance was used to fund the 2026-27 budget.
$36,850,000 of projects planned, leaving $4,155,000, which includes a $4 million code-compliance contingency.
Up from 13% in 2022-23. The district lists Nassau County at 16% and New York State at 20% for 2024-25.
Major projects
Five-year capital plan (safety, instruction, athletics)
Phase 3 planned; earlier phases largely completeThe plan has three phases: safety and security upgrades (fire alarm, public address, one-button lockdown, security), instruction and infrastructure (roofs, classrooms, asbestos removal, parking), and athletics and additions. Summer 2026 work included new roofs, parking lots, locker rooms and a library renovation at Division. Phase 3 proposes turf fields, indoor practice buildings and restrooms at MacArthur ($15.6 million) and Division ($13.6 million).
- Voters approve a $15 million capital reserve expenditure, 1,231 to 453
- Board reviews phase 3 athletic facility plans and a $41.0 million voter-approved capital balance
- Summer 2026 projects presented; Division library renovation still in progress
Funding
Capital reserve funds and fund balance approved by voters; no bonds
$36.85 million of projects planned against $41.0 million available as of August 2026.
State Comptroller audit and corrective action plan
Corrective actions due June 30, 2027The Comptroller's July 2026 audit of fund balance management (July 2019 to June 2025) made seven recommendations: build realistic budgets, reduce surplus, and improve reserve planning and board authorization. A separate IT audit made network account recommendations. The board adopted corrective action plans on July 8, 2026.
- Audit exit interview held
- Board adopts corrective action plan
- District sends community letter and posts audit FAQ
- Independent auditor reports a clean (unmodified) 2025-26 financial opinion
Funding
Existing district operating budget; no separate cost reported
Armed security officers at every school
Started with the 2026-27 school yearThe board approved Covert Investigations as vendor on June 24, 2026 (two no votes) and its contract on August 12 (five yes, one no). Officers remain in vehicles on school grounds and enter a building only in an active assailant emergency.
- District presents armed security options and estimated annual costs, per the superintendent
- Board approves Covert Investigations as vendor
- Board approves the vendor contract
- Superintendent letter confirms armed personnel on each campus
Funding
2026-27 operating budget
$400,000 was shown as a placeholder in the operations line during budget review.
New property tax exemptions hearing
Public hearing October 28, 2026The board will consider adopting four exemptions for the school tax: fully disabled veterans (100%), spouses of police officers or volunteer firefighters and ambulance workers killed in the line of duty (up to 50%), and a larger senior citizen exemption (up to 65%).
- Board hears legal overview of the four exemptions
- Public hearing and resolutions scheduled
Funding
Reduces taxable value; cost shifts to other taxpayers
The district has not published a cost estimate in the documents read.
Alternative high school program
In design for 2027-28Administrators are developing a flexible-schedule program for struggling juniors and seniors, housed at one of the high schools.
- Listed as a 2026-27 initiative in the curriculum and instruction budget
- Described to the board as a priority for 2027-28
Funding
Not yet identified in the documents read
Recent news
Figures marked verified come from official Levittown documents the district publishes (board presentations, the State Comptroller audit, the May 2026 vote tally and board policies). Per-pupil spending is a calculation and is labeled context. Meeting discussion is summarized from auto-generated YouTube captions, which can contain errors; official board minutes are on BoardDocs and were not available to read.
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