{"fid":"albany-county/voorheesville","entity_id":"albany-county/voorheesville","name":"Village of Voorheesville","kind":"village","kind_label":"Village","county":"Albany","region":"capital-region","osc_code":"010458105090","beds":null,"match":"matched","in_asr_manifest":true,"in_batch3":false,"osc_name":"Village of Voorheesville","population":{"value":2846,"year":2025,"base2020":2840,"src":"popest-2025","loc":"Voorheesville village, SUMLEV 162"},"series":[{"year":2019,"pe":"2019-05-31","op_rev":2518972,"op_exp":2020456,"gf_rev":1740469,"gf_exp":1429934,"gf_rev_all":2090516,"gf_exp_all":1929381,"prop_tax":294781,"sales_tax":1042193,"state_aid":156006,"federal_aid":0,"debt_service":243311,"exp_by":{"General Government":343513,"Public Safety":116272,"Health":750,"Transportation":514048,"Culture and Recreation":47263,"Sanitation":285752,"Community Services":750,"Employee Benefits":279481,"Debt Service":243311,"Utilities":189316},"rev_by":{"Real Property Taxes and Assessments":293514,"Other Real Property Tax Items":1267,"Sales and Use Tax":1042193,"Other Non-Property Taxes":67907,"Charges for Services":774810,"Charges to Other Governments":2361,"Use and Sale of Property":130365,"Other Local Revenues":50549,"State Aid":156006,"Federal Aid":0},"debt_end":2230000,"debt_by":{"Bond":2230000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Village.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-05-31","op_rev":2415009,"op_exp":2101531,"gf_rev":1620327,"gf_exp":1496196,"gf_rev_all":1620327,"gf_exp_all":1958565,"prop_tax":303548,"sales_tax":1038761,"state_aid":108719,"federal_aid":0,"debt_service":278101,"exp_by":{"General Government":354249,"Public Safety":106663,"Health":750,"Transportation":550717,"Culture and Recreation":35390,"Community Services":3470,"Sanitation":287438,"Employee Benefits":270070,"Debt Service":278101,"Utilities":214683},"rev_by":{"Real Property Taxes and Assessments":301577,"Other Real Property Tax Items":1971,"Sales and Use Tax":1038761,"Other Non-Property Taxes":65630,"Charges for Services":790254,"Charges to Other Governments":3978,"Use and Sale of Property":68457,"Other Local Revenues":35662,"State Aid":108719,"Federal Aid":0},"debt_end":1995000,"debt_by":{"Bond":1995000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Village.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-05-31","op_rev":2529159,"op_exp":2121814,"gf_rev":1703285,"gf_exp":1465691,"gf_rev_all":1703285,"gf_exp_all":1530691,"prop_tax":305110,"sales_tax":1056081,"state_aid":118159,"federal_aid":0,"debt_service":279465,"exp_by":{"General Government":320904,"Public Safety":176232,"Health":777,"Transportation":501325,"Culture and Recreation":13680,"Community Services":750,"Sanitation":347815,"Employee Benefits":283844,"Debt Service":279465,"Utilities":197022},"rev_by":{"Real Property Taxes and Assessments":304129,"Other Real Property Tax Items":981,"Sales and Use Tax":1056081,"Other Non-Property Taxes":63242,"Charges for Services":840351,"Charges to Other Governments":1975,"Use and Sale of Property":117573,"Other Local Revenues":26668,"State Aid":118159,"Federal Aid":0},"debt_end":1760000,"debt_by":{"Bond":1760000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Village.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-05-31","op_rev":2650061,"op_exp":2141705,"gf_rev":1742036,"gf_exp":1488092,"gf_rev_all":1756277,"gf_exp_all":2076092,"prop_tax":309319,"sales_tax":1026385,"state_aid":171427,"federal_aid":0,"debt_service":278150,"exp_by":{"General Government":347273,"Public Safety":138226,"Health":779,"Transportation":499878,"Culture and Recreation":63778,"Community Services":2750,"Sanitation":281225,"Employee Benefits":308417,"Debt Service":278150,"Utilities":221229},"rev_by":{"Real Property Taxes and Assessments":307969,"Other Real Property Tax Items":1350,"Sales and Use Tax":1026385,"Other Non-Property Taxes":64953,"Charges for Services":896322,"Charges to Other Governments":3378,"Use and Sale of Property":99009,"Other Local Revenues":79268,"State Aid":171427,"Federal Aid":0},"debt_end":1520000,"debt_by":{"Bond":1520000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Village.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-05-31","op_rev":2989982.9,"op_exp":2340006.3,"gf_rev":2071874.99,"gf_exp":1593001.11,"gf_rev_all":2071874.99,"gf_exp_all":1787758.11,"prop_tax":315440.48,"sales_tax":1333491.16,"state_aid":169074.31,"federal_aid":0,"debt_service":277967.29,"exp_by":{"General Government":399933.18,"Public Safety":154517.13,"Health":846.12,"Transportation":529604.02,"Culture and Recreation":65119.16,"Sanitation":324458.92,"Community Services":750,"Employee Benefits":290694.03,"Debt Service":277967.29,"Utilities":296116.45},"rev_by":{"Real Property Taxes and Assessments":314146.73,"Other Real Property Tax Items":1293.75,"Sales and Use Tax":1333491.16,"Other Non-Property Taxes":64950.93,"Charges for Services":893276.11,"Charges to Other Governments":690.47,"Use and Sale of Property":133525.04,"Other Local Revenues":79534.4,"State Aid":169074.31},"debt_end":1255000,"debt_by":{"Bond":1255000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Village.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-05-31","op_rev":3157883.95,"op_exp":2332845.55,"gf_rev":2139619.26,"gf_exp":1683582.11,"gf_rev_all":2216520.02,"gf_exp_all":1892425.11,"prop_tax":320251.37,"sales_tax":1312515.03,"state_aid":177788.73,"federal_aid":0,"debt_service":282903.65,"exp_by":{"General Government":362391.37,"Public Safety":161134.07,"Health":104.6,"Transportation":563394.14,"Culture and Recreation":62650.52,"Sanitation":334756.36,"Community Services":56712.97,"Employee Benefits":298775.92,"Debt Service":282903.65,"Utilities":210021.95},"rev_by":{"Real Property Taxes and Assessments":319185.06,"Other Real Property Tax Items":1066.31,"Sales and Use Tax":1312515.03,"Other Non-Property Taxes":61480.27,"Charges for Services":928504.8,"Charges to Other Governments":29846.87,"Use and Sale of Property":304961.89,"Other Local Revenues":22534.99,"State Aid":177788.73},"debt_end":1000000,"debt_by":{"Bond":1000000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Village.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-05-31","op_rev":3444488.67,"op_exp":2771720.23,"gf_rev":2375200.27,"gf_exp":1977391.05,"gf_rev_all":2375200.27,"gf_exp_all":2064391.05,"prop_tax":333739.41000000003,"sales_tax":1350598.54,"state_aid":211656.31,"federal_aid":0,"debt_service":255345.5,"exp_by":{"General Government":396274.67,"Public Safety":182627.56,"Health":1060.02,"Transportation":584910.36,"Culture and Recreation":68309.85,"Sanitation":425940.04,"Community Services":60168.55,"Economic Development":174434.56,"Employee Benefits":334815.87,"Debt Service":255345.5,"Utilities":287833.25},"rev_by":{"Real Property Taxes and Assessments":331682.83,"Other Real Property Tax Items":2056.58,"Sales and Use Tax":1350598.54,"Other Non-Property Taxes":57898.57,"Charges for Services":951505.17,"Charges to Other Governments":21934.99,"Use and Sale of Property":211460.91,"Other Local Revenues":305694.77,"State Aid":211656.31},"debt_end":740000,"debt_by":{"Bond":740000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Village.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":304558,"own_levy":304558,"full_value":257298560,"rate":1.18367549355892,"sheet":"Village","src":"taxtable-2021"},{"year":2022,"levy":308546,"own_levy":308546,"full_value":262560052,"rate":1.17514449608656,"sheet":"Village","src":"taxtable-2022"},{"year":2023,"levy":314710,"own_levy":314710,"full_value":264501973,"rate":1.18982099237498,"sheet":"Village","src":"taxtable-2023"},{"year":2024,"levy":319176,"own_levy":319176,"full_value":298387881,"rate":1.06966810759985,"sheet":"Village","src":"taxtable-2024"},{"year":2025,"levy":331683,"own_levy":331683,"full_value":328973086,"rate":1.00823749454081,"sheet":"Village","src":"taxtable-2025"},{"year":2026,"levy":340583,"own_levy":340583,"full_value":351933941,"rate":0.967746955670866,"sheet":"Village","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":291566,"proposed":293867,"limit":298944,"diff":5077,"override":false,"levy_growth_pct":0.79,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":293867,"proposed":302005,"limit":306506,"diff":4501,"override":false,"levy_growth_pct":2.77,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":302005,"proposed":304558,"limit":312527,"diff":7969,"override":false,"levy_growth_pct":0.85,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":304557,"proposed":308546,"limit":310830,"diff":2284,"override":false,"levy_growth_pct":1.31,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":308543,"proposed":314710,"limit":316413,"diff":1703,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":314710,"proposed":319176,"limit":324312,"diff":5136,"override":false,"levy_growth_pct":1.42,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":319176,"proposed":331683,"limit":331683,"diff":0,"override":false,"levy_growth_pct":3.92,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":331683,"proposed":340583,"limit":340583,"diff":0,"override":false,"levy_growth_pct":2.68,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":340583,"proposed":350035,"limit":350035,"diff":0,"override":false,"levy_growth_pct":2.78,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":5,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":5,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":8.3,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":5,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.4999,"fb":893707.61,"exp":1787758.11,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.5318,"fb":1006300.68,"exp":1892425.11,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.5627,"fb":1161720.52,"exp":2064391.05,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Village of Voorheesville - Water and Sewer Charges (2019M-118)","issued":"August 23, 2019","types":"Village","topics":"","url":"https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118"},{"title":"Village of Voorheesville – Claims Processing (2014M-135)","issued":"July 25, 2014","types":"Village","topics":"Claims Auditing","url":"https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":2846,"denom_kind":"capita","afr_year":2025,"op_exp":2771720.23,"op_rev":3444488.67,"op_exp_per":974,"prop_tax_per":117,"state_aid_share":6.1,"sales_tax_share":39.2,"prop_tax_share":9.7,"debt_service_share":9.2,"debt_end":740000,"debt_per":260,"exp_growth_5y":30.6,"rev_growth_5y":36.2,"gf_result":310809.22,"fb_ratio":56.3,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":6.7,"fsms_env":"No Designation","levy_latest":340583,"levy_year":2026,"levy_growth":11.8,"levy_growth_span":"2021–2026","fv_rate":0.97,"cap_overrides":[],"cap_exceeded":[],"audit_count":2,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1295,"pctile":28,"n":47},"prop_tax_per":{"median":380,"pctile":5,"n":47},"debt_per":{"median":1152.5,"pctile":15,"n":42},"debt_service_share":{"median":6.5,"pctile":61,"n":48},"state_aid_share":{"median":5.9,"pctile":54,"n":48},"sales_tax_share":{"median":14,"pctile":93,"n":48},"fb_ratio":{"median":42.4,"pctile":61,"n":42},"exp_growth_5y":{"median":20.8,"pctile":60,"n":46},"levy_growth":{"median":10.7,"pctile":57,"n":46},"fsms_score":{"median":4.2,"pctile":61,"n":36}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 56.3% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]}]}