District overview
Liverpool Central School District
How Liverpool's public schools are funded, governed and what is being built
How is Liverpool's school budget paid for, and why is it under strain?
Liverpool's $215.9 million 2026-27 budget is paid for mostly by property taxes ($103.7 million, about 48%) and state aid ($83.8 million plus $10.7 million of building aid). Because the district spent more than its steady income for several years, it filled the gap with savings: $7.5 million in 2025-26 and $13.6 million (reserves plus fund balance) in 2026-27. The district says this is not sustainable, so it cut 78 positions for 2026-27 and expects to keep working on a gap for two to three more years. A nine-member Board of Education, elected to three-year terms with three seats each year, adopts the budget; voters approve it each May.
Property taxes are the biggest piece
The tax levy rises 3.30% to $103,729,377 for 2026-27, within the state tax cap. The district estimated about $60 more on a $100,000 home if assessments do not change.
Savings have been covering the gap
Reserves and fund balance were about $44 million in June 2024 and were projected near $38 million for June 2026. The 2026-27 budget uses $12.5 million of reserves (up from $2.5 million) and about $1.1 million of fund balance.
Health costs and contracts drive costs
Leaders named health insurance (the district pays claims itself), new labor contracts and special education as main cost drivers. Health insurance was projected a few million dollars over budget in 2025-26.
The administrative share is small
Administration is 8.93% of the budget, program 74.32% and capital 16.75%. The district says its administrative share is at the low end of the state's typical 8% to 12%.
Leaders say the district is not over-funded in savings compared with peer districts, and the district describes the 2026-27 cuts as a start. None of this means the district is mismanaged: costs rose across New York schools, and enrollment, which drives state aid, fell 3.15%.
Where the district stands
$215,883,707, up 6.34% from $203,004,866. Voters approved it 1,208 to 1,097 on May 19, 2026.
Levy of $103,729,377, up from $100,417,293.
$12.5 million of reserves plus $1,127,025 of fund balance, up from $7.5 million in 2025-26.
Down from 4.00% actual for 2025-26; state law lets districts keep up to 4%.
Down 3.15% from 6,854 in 2025-26.
41 layoffs, the rest by attrition and retirement; about $4.6 million saved. The list started at 103 in Feb. 2026.
Calculation: $215.9 million divided by 6,638 students. It covers all spending (transportation, benefits, debt), not what is spent in a classroom. No peer comparison is made.
Three seats are elected each year on the third Tuesday of May; the next election is May 18, 2027.
Major projects
2022 capital project ($98.9 million)
Under construction; builders reported it on schedule in Dec. 2025Work at Liverpool High School (new secure main entrance, new kitchen and cafeteria floor, baseball field) and renovation of the Wetzel Road building for high school career programs. Change orders were under 1% of the project.
- New high school main entryway turned over to the district
- Board told kitchen move-in is planned over winter break and Wetzel Road finishes continue
- Planned move-in date for Wetzel Road (mid-June); classes planned for fall 2026 (completion not confirmed in collected records)
Funding
Voter-approved bonds; state building aid pays about 85% of eligible costs.
Referendum value $98,934,922.
2024 capital project
Phase 1 out to bid in Dec. 2025; phase 2 in designA second capital project across district buildings, split into two phases. Phase 1 bids were due Dec. 18, 2025, about $1.5 million under the early estimate; phase 2 design was to go to the State Education Department in April 2026, with construction into 2029.
- Board told phase 1 is out to bid; phase 2 in design
- Phase 1 bid date
Funding
Bonds with state building aid; the district aims to keep its net yearly cost near $3.5 million.
Plan to close the budget gap
Year 1 of 2 to 3 yearsA budget advisory team cut the 2026-27 gap from about $22 million to a balanced budget using 78 position cuts, spending freezes, a bus route study and savings. The district says gaps remain for the next two to three years.
- Draft budget of $222.8 million shows a $21.4 million gap
- Plan to cut 78 positions presented
- Voters approve the $215.9 million budget, 1,208 to 1,097
- Superintendent says early 2027-28 projections look better and the aim is to rely less on reserves
Funding
Position cuts, spending limits, and $13.6 million of reserves and fund balance
Built from the district's 2026-27 budget documents, School Bell budget edition and budget notice, board meeting transcripts (Oct. 2025 to Jan. 2026) posted by the district, auto-generated captions of budget presentations (Nov. 2025 to May 2026), and district web and news pages. Figures marked verified appear in a collected district document; calculations are marked context.
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