070902 ELMIRA HEIGHTS CENTRAL SCHOOLS                                          
                                                                                    
                                                                                    
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             Amount Issued:      4,610,000   BLD                                    
 Date of Original Issuance:     18-Dec-96                                           
     __________________________________________________________________________     
                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0001  005    3,703,804           0    970,492   2,733,312  16.5  61,112,766        
 0007  007    5,590,414           0  4,358,771   1,231,643  19.0 106,217,866        
___________________________________________________________________________         
____          9,294,218                                          167,330,632        
                                                                                    
                       Blended Maximum Useful Life:         18.0                    
                             Original Term of Bond:         18.0                    
                      Selected Maximum Useful Life:         18.0                    
                       Period Prior to 1 July 2002:          6.0                    
              Sel. Remaining Term for Amortization:         12.0                    
             Principal Outstanding as of July 2002:    3,400,000                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 6 of 12 :      369,786                    
                                      Bond Percent:      99.936%                    
 Aidable Debt Service for Amortization Year 6 of 12      369,549                    
                                                                                    
                                                                                    
Additional Costs Attributable to Refinancing                                        
____________________________________________                                        
  A. Total Amount of Refinancing Issued (SA-132A #7):                3,675,000      
  B. Bond Percent:                                                     99.936%      
  C. Applicable Building Aid Ratio:                                      79.7%      
  D. State Share of Outstanding Principal (SA132-A #3 * B * C):      2,708,066      
  E. Amount of Original Principal Refinanced: (SA132-A # 4)          3,400,000      
  F. State Share Ratio: (D / E)                                          79.6%      
  G. Total Fixed Costs Aided at 100% (SA132-A # 13):                     4,957      
  H. Total Variable Costs of Refinancing (SA132-A # 23):                78,199      
  I. State Share of Variable Costs Aided at 100%:( H * F)               62,246      
  J. Total Principal Added(A - E - G - H):                             191,844      
  K. State Share of Additional Principal Aided at 100% (J * F):        152,708      
  L. Total Refinancing Costs Aided at 100% (G + I + K):                219,911      
  M. Local Share of Variable Costs Aided at State Share (H - I):        15,953      
                                                                                    
Assumed Aidable Debt Service for Refinancing                                        
____________________________________________                                        
  Assumed Debt Service for Fixed Costs:                                    540      
  Assumed Debt Service for State Share of Variable Costs:                6,770      
  Assumed Debt Service for State Share of Additional Principal:         16,608      
  Assumed Debt Service for Local Share of Variable Costs: *              1,733      
 * After application of Bond Percent.                                               
                                                                                    
                                                                                    
                                                                                    
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             Amount Issued:      3,900,000   BLD                                    
 Date of Original Issuance:     25-Feb-97                                           
     __________________________________________________________________________     
                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0001  005    3,703,804           0    970,492   2,733,312  16.5  61,112,766        
 0007  007    5,590,414           0  4,358,771   1,231,643  19.0 106,217,866        
___________________________________________________________________________         
              9,294,218                                          167,330,632        
____                   Blended Maximum Useful Life:         18.0                    
                             Original Term of Bond:         18.0                    
                      Selected Maximum Useful Life:         18.0                    
                       Period Prior to 1 July 2002:          6.0                    
              Sel. Remaining Term for Amortization:         12.0                    
             Principal Outstanding as of July 2002:    2,825,000                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 6 of 12 :      307,248                    
                                      Bond Percent:      99.936%                    
 Aidable Debt Service for Amortization Year 6 of 12      307,051                    
                                                                                    
                                                                                    
Additional Costs Attributable to Refinancing                                        
____________________________________________                                        
  A. Total Amount of Refinancing Issued (SA-132A #7):                3,040,000      
  B. Bond Percent:                                                     99.936%      
  C. Applicable Building Aid Ratio:                                      79.7%      
  D. State Share of Outstanding Principal (SA132-A #3 * B * C):      2,250,084      
  E. Amount of Original Principal Refinanced: (SA132-A # 4)          2,825,000      
  F. State Share Ratio: (D / E)                                          79.6%      
  G. Total Fixed Costs Aided at 100% (SA132-A # 13):                     4,101      
  H. Total Variable Costs of Refinancing (SA132-A # 23):                62,167      
  I. State Share of Variable Costs Aided at 100%:( H * F)               49,485      
  J. Total Principal Added(A - E - G - H):                             148,732      
  K. State Share of Additional Principal Aided at 100% (J * F):        118,391      
  L. Total Refinancing Costs Aided at 100% (G + I + K):                171,977      
  M. Local Share of Variable Costs Aided at State Share (H - I):        12,682      
                                                                                    
Assumed Aidable Debt Service for Refinancing                                        
____________________________________________                                        
  Assumed Debt Service for Fixed Costs:                                    446      
  Assumed Debt Service for State Share of Variable Costs:                5,382      
  Assumed Debt Service for State Share of Additional Principal:         12,876      
  Assumed Debt Service for Local Share of Variable Costs: *              1,379      
 * After application of Bond Percent.                                               
                                                                                    
                                                                                    
                                                                                    
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             Amount Issued:        250,000   BLD                                    
 Date of Original Issuance:     26-Feb-97                                           
     __________________________________________________________________________     
                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0001  006      199,757           0          0     199,757  15.0   2,996,355        
 0007  008      568,390           0          0     568,390  15.0   8,525,850        
 0007  E01      131,853           0          0     131,853  15.0   1,977,795        
___________________________________________________________________________         
                900,000                                           13,500,000        
____                   Blended Maximum Useful Life:         15.0                    
                             Original Term of Bond:         11.0                    
                      Selected Maximum Useful Life:         15.0                    
                       Period Prior to 1 July 2002:          6.0                    
              Sel. Remaining Term for Amortization:          9.0                    
             Principal Outstanding as of July 2002:      100,000                    
                             Assumed Interest Rate:       4.500%                    
        Debt Service for Amortization Year 6 of 9 :       13,636                    
                                      Bond Percent:      94.832%                    
 Aidable Debt Service for Amortization Year 6 of 9        12,931                    
                                                                                    
                                                                                    
Additional Costs Attributable to Refinancing                                        
____________________________________________                                        
  A. Total Amount of Refinancing Issued (SA-132A #7):                  105,000      
  B. Bond Percent:                                                     94.832%      
  C. Applicable Building Aid Ratio:                                      79.7%      
  D. State Share of Outstanding Principal (SA132-A #3 * B * C):         75,581      
  E. Amount of Original Principal Refinanced: (SA132-A # 4)            100,000      
  F. State Share Ratio: (D / E)                                          75.5%      
  G. Total Fixed Costs Aided at 100% (SA132-A # 13):                       142      
  H. Total Variable Costs of Refinancing (SA132-A # 23):                 1,385      
  I. State Share of Variable Costs Aided at 100%:( H * F)                1,046      
  J. Total Principal Added(A - E - G - H):                               3,473      
  K. State Share of Additional Principal Aided at 100% (J * F):          2,622      
  L. Total Refinancing Costs Aided at 100% (G + I + K):                  3,810      
  M. Local Share of Variable Costs Aided at State Share (H - I):           339      
                                                                                    
Assumed Aidable Debt Service for Refinancing                                        
____________________________________________                                        
  Assumed Debt Service for Fixed Costs:                                     20      
  Assumed Debt Service for State Share of Variable Costs:                  142      
  Assumed Debt Service for State Share of Additional Principal:            358      
  Assumed Debt Service for Local Share of Variable Costs: *                 44      
 * After application of Bond Percent.                                               
                                                                                    
                                                                                    
                                                                                    
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             Amount Issued:     10,170,000   BLD-10                                 
 Date of Original Issuance:     02-Jun-03                                           
     __________________________________________________________________________     
                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0001  007    6,986,150           0    668,850   6,317,300  15.5 108,285,325        
 0007  009    4,413,850           0          0   4,413,850  15.0  66,207,750        
___________________________________________________________________________         
             11,400,000                                          174,493,075        
                                                                                    
                       Blended Maximum Useful Life:         15.5                    
                             Original Term of Bond:         16.0                    
               Term based on prior Retro borrowing:         16.0                    
____                  Selected Maximum Useful Life:         16.0                    
                       Period Prior to 1 July 2002:          2.0                    
              Sel. Remaining Term for Amortization:         14.0                    
             Principal Outstanding as of July 2002:   11,009,824                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 6 of 14 :    1,068,508                    
                                      Bond Percent:      94.122%                    
 Aidable Debt Service for Amortization Year 6 of 14    1,005,701                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
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End of Report                                                                       
                                                                                    
                                                                             

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