We have complained for years about more than $30 million in reserves for Chautauqua County. Pine Valley Central Schools is even more guilty.

In recent years, Pine Valley built its unassigned fund balance to roughly 30% of the succeeding year’s budget — dramatically higher than surrounding districts. Prior to this proposed budget, the district had just shy of $6 million in unassigned fund balance. It also has significant amounts in several reserve funds for various purposes.

That’s too much — and goes against the 4% recommendation by New York state.

This year, the district is making an effort to use that money responsibly. The proposed 2026-27 budget of $21,145,237 includes no tax increase for district residents, thanks in large part to utilizing the district’s fund balance. The district is applying $1.8 million of unassigned fund balance to the budget, rather than raising taxes.

“This year’s budget is an example of responsible and thoughtful financial stewardship,” said Nicole McCracken, Pine Valley school business official.

Not really.

Stashing away funds for a rainy day is understandable. But 30% in reserves is far too much and not “responsible.”

Besides, even if that cash is in the district’s hands, it belongs to the taxpayers.

Pine Valley will likely see its budget approved next week in the annual vote. But residents deserve answers regarding why coffers are so full — while some struggle day to day to make ends meet.