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District overview

Niagara Falls City School District

How Niagara Falls schools are funded, governed and spending money

Where does the money come from, and who decides how it is spent?

Mostly state-funded city school district with a flat local tax levy

Niagara Falls is a small-city school district. A nine-member elected Board of Education, plus a student ex-officio member, sets policy and approves the budget, and voters approve the budget and elect board members each May. Staff told the Board in May 2026 that state aid is nearly 83% of revenue, and the local property tax levy has been held at $25,828,989 since 2014. In recent years the district built up reserves; in 2026-27 it plans to start spending them because costs are growing faster than income.

State aid is the main source

Foundation aid, the state's main school formula, was $122.4 million in 2025-26, up from $88.1 million in 2021-22. A lawsuit by small-city districts (Maisto) is still asking courts to require more.

The local tax levy is flat

The levy has stayed at $25,828,989 and the Board was told a maximum 2.2% increase would raise only about $577,000, which staff did not recommend while reserves are available.

Savings are being used to balance 2026-27

The $211.3 million budget uses about $7.4 million from reserve accounts and $1.8 million of fund balance. Staff said about $40 million in reserves would remain, and that spending is now growing faster than revenue.

Who decides

The Board meets on Thursdays, usually twice a month: a review session (staff presentations from 5:30 p.m.) and a regular meeting at 7 p.m. at 630 66th Street. Public comment is limited to 15 minutes total. Members serve five-year terms and are elected on the third Tuesday of May.

Using reserves is a planned choice, not an emergency: the 2025 external audit reported no findings and the Board was told this was the sixth clean audit. The records do not show whether reserves will run low if cost growth continues.

Where the district stands

2026-27 general fund budgetverified
211,260,990 dollars

Up 4.15% from $202,840,136 in 2025-26.

Property tax levyverified
25,828,989 dollars

Unchanged; the levy has not been raised since 2014 according to the Superintendent (April 23, 2026).

Foundation aid, 2025-26verified
122,401,142 dollars

Up from $88,051,712 in 2021-22.

Reserves remaining after 2026-27 useverified
40,000,000 dollars (about)

Superintendent: about $40 million in reserves would remain.

Special-education budgetverified
38,725,708 dollars (approx.)

About 20% of students use special-education services.

Four-year graduation rate, Niagara Falls High Schoolverified
86 percent

In June 2026 staff projected 81% to 84% for the class then graduating, possibly 88% if pending students finish.

Enrollment (NCES)context
7,028 students

From the federal NCES directory; not stated in the collected documents.

Budget per student (calculation)context
30,060 dollars

$211,260,990 divided by 7,028 students. Includes transportation, benefits, debt and central services, so it is not classroom spending per student.

Schoolscontext
12 schools

From the district's school list: eight elementary or primary schools, two preparatory (grades 6-8) schools, Niagara Falls High School and the Community Education Center.

Major projects

Closing the 2026-27 budget gap

Budget adopted by voters May 19, 2026; spending reserves

A gap of $7.6 million to $8.0 million showed up in winter drafts as costs rose faster than state aid. The final plan keeps the tax levy flat, relies on reserves, fund balance, and attrition, and adds four special-education classrooms.

Next: External audit report for 2025-26 due at the October 29, 2026 board meeting; budget planning for 2027-28 begins in winter.
  1. First look: gap near $7.6 million
  2. Recommended budget of $211,260,990 presented
  3. Public hearing; no public comment
  4. Budget vote; district page reports it adopted

Funding

General fund: state aid (about 83% of revenue), flat property tax levy, reserve accounts and fund balance

School building improvements

Bond projects largely done; new five-year capital plan being prepared

Voters approved a $29.3 million bond in January 2023. The Board was told in September 2025 that the administration-building project and secured entrances at schools were complete, and in August 2026 it saw a five-year capital plan tied to the Building Condition Survey. The Gaskill Prep pool was closed in December 2025 because of a leak.

Next: Capital plan project timelines to be brought to the Board; pool repair cost not yet reported in the collected records.
  1. Voters approve $29,342,500 bond
  2. Contractors report secured vestibules and administration-building project done
  3. Gaskill Prep pool closed for leak
  4. Five-year capital plan shared with the Board

Funding

2023 voter-approved bond, state building aid and the general fund

New superintendent and strategic vision

Superintendent in first year

Stanley Wojton, a longtime district educator, was appointed in January 2026 for a three-year term starting July 1, 2026. In September 2026 he shared a strategic vision covering equity and access, engaged communities, pathways to success, organizational focus, leadership and AI integration.

Next: More specifics on the strategic vision were promised for later board meetings.
  1. Board appoints Mr. Wojton for July 1, 2026 to June 30, 2029
  2. Sworn in at reorganization meeting
  3. Strategic vision presented

Funding

General fund (contract approved January 22, 2026; salary not stated in the minutes reviewed)

State graduation changes (NY Inspires)

State rules not final

New York plans one state diploma starting with the class of 2028 and more ways to show learning than Regents exams. Regents exams continue until the state changes its rules; implementation is scheduled to begin in 2027-28.

Next: Further state regulations expected in coming months; district staff are joining regional training groups.
  1. Staff explain the changes to the Board

Funding

Not yet identified; the Superintendent said the financial cost of the change still needs discussion

Recent news

Built from the Board of Education minutes (July 2025 to September 2026), board meeting recording transcripts, the 2026-27 budget presentation, FY2025 audit documents, the 2026 Code of Conduct and the board policy manual, all posted by the district. Figures marked verified come directly from a collected district document; calculations and the NCES enrollment figure are context.

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