Despite a significant drop in attendance for performances by the Philadelphia Orchestra and New York City Ballet, upstate New York’s Saratoga Performing Arts Center will finish 2006 with a $200,000 operating surplus. SPAC, which underwent a major board upheaval two years ago in the wake of a fiscal mismanagement scandal, has run in the black for the past two seasons, and this year retired its accumulated debt by spending down its endowment.