{"fid":"orange-county/washingtonville","entity_id":"orange-county/washingtonville","name":"Village of Washingtonville","kind":"village","kind_label":"Village","county":"Orange","region":"mid-hudson","osc_code":"330407805170","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Village of Washingtonville","population":{"value":5640,"year":2025,"base2020":5709,"src":"popest-2025","loc":"Washingtonville village, SUMLEV 162"},"series":[{"year":2019,"pe":"2019-02-28","op_rev":6350027,"op_exp":6255189,"gf_rev":5177975,"gf_exp":5232023,"gf_rev_all":5177975,"gf_exp_all":5232023,"prop_tax":3634151,"sales_tax":1055130,"state_aid":55475,"federal_aid":0,"debt_service":260342,"exp_by":{"General Government":634831,"Public Safety":2004407,"Transportation":813098,"Social Services":0,"Culture and Recreation":36636,"Sanitation":655867,"Community Services":7984,"Employee Benefits":1531440,"Debt Service":260342,"Utilities":310584},"rev_by":{"Real Property Taxes and Assessments":3522211,"Other Real Property Tax Items":111940,"Sales and Use Tax":1055130,"Other Non-Property Taxes":116146,"Charges for Services":1251987,"Use and Sale of Property":2108,"Other Local Revenues":235030,"State Aid":55475},"debt_end":7900123.18,"debt_by":{"Bond":1815000,"Bond Anticipation Note":6085123.18},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Village.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-02-28","op_rev":6630861.28,"op_exp":6986396.7,"gf_rev":5340311.11,"gf_exp":5843171.58,"gf_rev_all":5340311.11,"gf_exp_all":5843171.58,"prop_tax":3559898.18,"sales_tax":1089590.01,"state_aid":76164.69,"federal_aid":0,"debt_service":388837.55,"exp_by":{"General Government":580655.28,"Public Safety":2055000.03,"Transportation":1711802.92,"Culture and Recreation":101067.34,"Community Services":11047.56,"Employee Benefits":1143723.43,"Debt Service":388837.55,"Utilities":248624.08,"Sanitation":745638.51},"rev_by":{"Real Property Taxes and Assessments":3520899.18,"Other Real Property Tax Items":38999,"Sales and Use Tax":1089590.01,"Other Non-Property Taxes":125723.96,"Charges for Services":1421368.73,"Charges to Other Governments":154287.36,"Use and Sale of Property":4290.8,"Other Local Revenues":199537.55,"State Aid":76164.69},"debt_end":10091759.13,"debt_by":{"Bond":1630000,"Bond Anticipation Note":8461759.13},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Village.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-02-28","op_rev":6843847,"op_exp":7175146,"gf_rev":5304242,"gf_exp":5815798,"gf_rev_all":6179242,"gf_exp_all":5815798,"prop_tax":3604395,"sales_tax":1017839,"state_aid":54696,"federal_aid":0,"debt_service":537311,"exp_by":{"General Government":652535,"Public Safety":2125650,"Transportation":916791,"Culture and Recreation":61887,"Sanitation":649953,"Community Services":3406,"Employee Benefits":1855305,"Debt Service":537311,"Utilities":372308},"rev_by":{"Real Property Taxes and Assessments":3565284,"Other Real Property Tax Items":39111,"Sales and Use Tax":1017839,"Other Non-Property Taxes":125658,"Charges for Services":1734876,"Charges to Other Governments":22126,"Other Local Revenues":284257,"State Aid":54696},"debt_end":12326873,"debt_by":{"Bond":11113204,"Bond Anticipation Note":1105000,"Installment Purchase Contract":108669},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Village.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-02-28","op_rev":7272524,"op_exp":8279159,"gf_rev":5538709,"gf_exp":6122107,"gf_rev_all":5538709,"gf_exp_all":6122107,"prop_tax":3626003,"sales_tax":1223865,"state_aid":113358,"federal_aid":0,"debt_service":823852,"exp_by":{"General Government":721349,"Public Safety":2154242,"Transportation":979529,"Culture and Recreation":54028,"Employee Benefits":1939335,"Debt Service":823852,"Utilities":504429,"Sanitation":1102395},"rev_by":{"Real Property Taxes and Assessments":3583432,"Other Real Property Tax Items":42571,"Sales and Use Tax":1223865,"Other Non-Property Taxes":122472,"Charges for Services":1817735,"Charges to Other Governments":246383,"Other Local Revenues":122708,"State Aid":113358},"debt_end":11744307,"debt_by":{"Bond":10613204,"Bond Anticipation Note":1025000,"Installment Purchase Contract":106103},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Village.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-02-28","op_rev":8259928,"op_exp":8610043,"gf_rev":6333470,"gf_exp":6944314,"gf_rev_all":6377308,"gf_exp_all":6944314,"prop_tax":3728311,"sales_tax":1173567,"state_aid":226283,"federal_aid":677304,"debt_service":684346,"exp_by":{"General Government":983895,"Public Safety":2287359,"Transportation":1310484,"Culture and Recreation":62623,"Employee Benefits":2029066,"Debt Service":684346,"Utilities":407327,"Sanitation":844943},"rev_by":{"Real Property Taxes and Assessments":3621277,"Other Real Property Tax Items":107034,"Sales and Use Tax":1173567,"Other Non-Property Taxes":122472,"Charges for Services":1995638,"Charges to Other Governments":238295,"Other Local Revenues":98058,"State Aid":226283,"Federal Aid":677304},"debt_end":11307921,"debt_by":{"Bond":10245000,"Bond Anticipation Note":945000,"Installment Purchase Contract":117921},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Village.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-02-28","op_rev":9507761,"op_exp":9237110,"gf_rev":7074496,"gf_exp":7253159,"gf_rev_all":7078436,"gf_exp_all":7253159,"prop_tax":3991268,"sales_tax":1254353,"state_aid":932819,"federal_aid":128,"debt_service":694482,"exp_by":{"General Government":1756164,"Public Safety":2262458,"Transportation":1378895,"Culture and Recreation":74856,"Sanitation":688426,"Community Services":9953,"Employee Benefits":1970658,"Debt Service":694482,"Utilities":401218},"rev_by":{"Real Property Taxes and Assessments":3873919,"Other Real Property Tax Items":117349,"Sales and Use Tax":1254353,"Other Non-Property Taxes":107813,"Charges for Services":2216306,"Charges to Other Governments":275757,"Use and Sale of Property":103043,"Other Local Revenues":626274,"State Aid":932819,"Federal Aid":128},"debt_end":15332797,"debt_by":{"Bond":10865000,"Bond Anticipation Note":4400000,"Installment Purchase Contract":67797},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Village.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":null,"own_levy":null,"full_value":null,"rate":null,"sheet":"Village","src":"taxtable-2021"},{"year":2022,"levy":null,"own_levy":null,"full_value":null,"rate":null,"sheet":"Village","src":"taxtable-2022"},{"year":2023,"levy":null,"own_levy":null,"full_value":null,"rate":null,"sheet":"Village","src":"taxtable-2023"},{"year":2024,"levy":null,"own_levy":null,"full_value":null,"rate":null,"sheet":"Village","src":"taxtable-2024"},{"year":2025,"levy":null,"own_levy":null,"full_value":null,"rate":null,"sheet":"Village","src":"taxtable-2025"},{"year":2026,"levy":5393550,"own_levy":5393550,"full_value":802006056,"rate":6.72507390642447,"sheet":"Village","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":3328054,"proposed":3389183,"limit":3402760,"diff":13577,"override":false,"levy_growth_pct":1.84,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":3328054,"proposed":3502353,"limit":3484921,"diff":-17432,"override":false,"levy_growth_pct":5.24,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":3502353,"proposed":3387552,"limit":3569249,"diff":181697,"override":false,"levy_growth_pct":-3.28,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":3387552,"proposed":3583432,"limit":3585435,"diff":2003,"override":false,"levy_growth_pct":5.78,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":3583432,"proposed":3761087,"limit":3710390,"diff":-50697,"override":true,"levy_growth_pct":4.96,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":3761087,"proposed":3873922,"limit":3868157,"diff":-5765,"override":true,"levy_growth_pct":3,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":3873922,"proposed":4692956,"limit":4013446,"diff":-679510,"override":true,"levy_growth_pct":21.14,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":4692956,"proposed":5393550,"limit":4802861,"diff":-590689,"override":true,"levy_growth_pct":14.93,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":5393550,"proposed":5609291,"limit":5548987,"diff":-60304,"override":true,"levy_growth_pct":4,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2019"},{"year":2020,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2020"},{"year":2021,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2021"},{"year":2022,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2022"},{"year":2023,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2023"},{"year":2024,"stress":"Moderate Fiscal Stress","fiscal_score":63.3,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2024"},{"year":2025,"stress":"Not Filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2025"}],"fb":[{"year":2024,"ratio":-0.0456,"fb":-330915,"exp":7253159,"xfer":null,"src":"fsms-ind1-muni-2024"}],"fsms_not_filed":{"list":"FSMS 2025 not-filed (municipalities)","last_filed_in_time":"2024","src":"fsms-notfiled-muni-2025"},"audits":[{"title":"Village of Washingtonville – Budget Review (B26-6-1)","issued":"January 22, 2026","types":"Village","topics":"","url":"https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1"},{"title":"Village of Washingtonville – Budget Review (B25-6-1)","issued":"January 22, 2025","types":"Village","topics":"","url":"https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1"},{"title":"Village of Washingtonville – Budget Review (B24-6-1)","issued":"January 22, 2024","types":"Village","topics":"","url":"https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1"},{"title":"Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)","issued":"August 7, 2015","types":"Village","topics":"Capital Projects, General Oversight","url":"https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015m"},{"title":"Village of Washingtonville – Financial Condition (2013M-346)","issued":"April 4, 2014","types":"Village","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":5640,"denom_kind":"capita","afr_year":2024,"op_exp":9237110,"op_rev":9507761,"op_exp_per":1638,"prop_tax_per":708,"state_aid_share":9.8,"sales_tax_share":13.2,"prop_tax_share":42,"debt_service_share":7.5,"debt_end":15332797,"debt_per":2719,"exp_growth_5y":32.2,"rev_growth_5y":43.4,"gf_result":-174723,"fb_ratio":-4.6,"fb_year":2024,"fsms_year":2025,"fsms_stress":"Not Filed","fsms_score":null,"fsms_env":"","levy_latest":5393550,"levy_year":2026,"levy_growth":null,"levy_growth_span":"2021–2026","fv_rate":6.73,"cap_overrides":[2023,2024,2025,2026,2027],"cap_exceeded":[2023,2024,2025,2026,2027],"audit_count":5,"audits_5y":3,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1899.5,"pctile":36,"n":48},"prop_tax_per":{"median":717.5,"pctile":49,"n":48},"debt_per":{"median":1602,"pctile":70,"n":45},"debt_service_share":{"median":8.2,"pctile":45,"n":48},"state_aid_share":{"median":4.8,"pctile":82,"n":48},"sales_tax_share":{"median":5.9,"pctile":78,"n":48},"fb_ratio":{"median":31.1,"pctile":6,"n":41},"exp_growth_5y":{"median":30.7,"pctile":55,"n":46}},"flags":[{"id":"structural_deficit","label":"Recurring deficits","detail":"General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2022, 2023, 2024, and operating funds overall spent more than they took in in 2022, 2023 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.","src":["afr-2022","afr-2023","afr-2024"],"calc":true},{"id":"fb_low","label":"Low fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was -4.6% of gross expenditures (FY 2024); threshold < 5%.","src":["fsms-ind1-muni-2024"]},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $5,765, override planned), 2025 (by $679,510, override planned), 2026 (by $590,689, override planned), 2027 (by $60,304, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]},{"id":"filing","label":"AFR not filed in time for FSMS score","detail":"Listed on OSC's FSMS 2025 not-filed (municipalities); last filed in time for a score: 2024. This is filing status, not a stress designation.","src":["fsms-notfiled-muni-2025"]}]}