{"fid":"orleans-county/lyndonville","entity_id":"orleans-county/lyndonville","name":"Village of Lyndonville","kind":"village","kind_label":"Village","county":"Orleans","region":"rochester","osc_code":"340492902810","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Village of Lyndonville","population":{"value":771,"year":2025,"base2020":786,"src":"popest-2025","loc":"Lyndonville village, SUMLEV 162"},"series":[{"year":2019,"pe":"2019-05-31","op_rev":1158856,"op_exp":1086304,"gf_rev":609163,"gf_exp":514527,"gf_rev_all":629663,"gf_exp_all":561742,"prop_tax":417281,"sales_tax":26232,"state_aid":24236,"federal_aid":0,"debt_service":232493,"exp_by":{"General Government":203918,"Public Safety":103128,"Health":1100,"Transportation":97891,"Culture and Recreation":41484,"Community Services":34081,"Sanitation":100136,"Employee Benefits":106470,"Debt Service":232493,"Utilities":165603},"rev_by":{"Real Property Taxes and Assessments":414435,"Other Real Property Tax Items":2846,"Sales and Use Tax":26232,"Other Non-Property Taxes":7731,"Charges for Services":499912,"Charges to Other Governments":150249,"Use and Sale of Property":23695,"Other Local Revenues":9520,"State Aid":24236},"debt_end":3344587,"debt_by":{"Bond":3263200,"Installment Purchase Contract":81387},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Village.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-05-31","op_rev":1194428,"op_exp":1011999,"gf_rev":670584,"gf_exp":483263,"gf_rev_all":670584,"gf_exp_all":529267,"prop_tax":444644,"sales_tax":25498,"state_aid":42182,"federal_aid":0,"debt_service":236441,"exp_by":{"General Government":187462,"Public Safety":107915,"Health":1100,"Transportation":105321,"Culture and Recreation":35349,"Community Services":7800,"Sanitation":89862,"Employee Benefits":92973,"Debt Service":236441,"Utilities":147776},"rev_by":{"Real Property Taxes and Assessments":440308,"Other Real Property Tax Items":4336,"Sales and Use Tax":25498,"Other Non-Property Taxes":6965,"Charges for Services":472428,"Charges to Other Governments":167839,"Use and Sale of Property":24418,"Other Local Revenues":10454,"State Aid":42182},"debt_end":3213336,"debt_by":{"Bond":3147200,"Installment Purchase Contract":66136},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Village.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-05-31","op_rev":1225152,"op_exp":1830318,"gf_rev":670576,"gf_exp":492484,"gf_rev_all":670576,"gf_exp_all":583144,"prop_tax":476304,"sales_tax":25615,"state_aid":2259,"federal_aid":0,"debt_service":942154,"exp_by":{"General Government":215518,"Public Safety":120703,"Health":1100,"Transportation":93041,"Culture and Recreation":35079,"Community Services":7739,"Sanitation":102815,"Employee Benefits":97219,"Debt Service":942154,"Utilities":214950,"":0},"rev_by":{"Real Property Taxes and Assessments":472010,"Other Real Property Tax Items":4294,"Sales and Use Tax":25615,"Other Non-Property Taxes":6519,"Charges for Services":497376,"Charges to Other Governments":162274,"Use and Sale of Property":19459,"Other Local Revenues":35346,"State Aid":2259},"debt_end":3104888,"debt_by":{"Bond":3054500,"Installment Purchase Contract":50388},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Village.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-05-31","op_rev":1253706,"op_exp":1121276,"gf_rev":723913,"gf_exp":557114,"gf_rev_all":723913,"gf_exp_all":624405,"prop_tax":481213,"sales_tax":29503,"state_aid":19203,"federal_aid":0,"debt_service":226160,"exp_by":{"General Government":227654,"Public Safety":113899,"Health":1100,"Transportation":110619,"Economic Development":9116,"Culture and Recreation":40330,"Community Services":8448,"Sanitation":120192,"Employee Benefits":98708,"Debt Service":226160,"Utilities":165050},"rev_by":{"Real Property Taxes and Assessments":477430,"Other Real Property Tax Items":3783,"Sales and Use Tax":29503,"Other Non-Property Taxes":6726,"Charges for Services":492240,"Charges to Other Governments":181981,"Use and Sale of Property":19957,"Other Local Revenues":22883,"State Aid":19203},"debt_end":2961127,"debt_by":{"Bond":2927000,"Installment Purchase Contract":34127},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Village.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-05-31","op_rev":1876823,"op_exp":1964978,"gf_rev":1263821,"gf_exp":1271614,"gf_rev_all":1267236,"gf_exp_all":1445830,"prop_tax":505142,"sales_tax":27059,"state_aid":495122,"federal_aid":80102,"debt_service":252291,"exp_by":{"General Government":247955,"Public Safety":366655,"Health":1100,"Transportation":54448,"Economic Development":12600,"Culture and Recreation":48916,"Community Services":482511,"Sanitation":200971,"Employee Benefits":89567,"Debt Service":252291,"Utilities":207964},"rev_by":{"Real Property Taxes and Assessments":501199,"Other Real Property Tax Items":3943,"Sales and Use Tax":27059,"Other Non-Property Taxes":6501,"Charges for Services":449255,"Charges to Other Governments":123333,"Use and Sale of Property":52425,"Other Local Revenues":137884,"State Aid":495122,"Federal Aid":80102},"debt_end":3520000,"debt_by":{"Bond":2795000,"Bond Anticipation Note":725000,"Installment Purchase Contract":0},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Village.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-05-31","op_rev":1229243,"op_exp":1253972,"gf_rev":723859,"gf_exp":574912,"gf_rev_all":723859,"gf_exp_all":650906,"prop_tax":490747,"sales_tax":27322,"state_aid":144071,"federal_aid":0,"debt_service":211631,"exp_by":{"General Government":271780,"Public Safety":3649,"Health":1100,"Transportation":218930,"Culture and Recreation":35306,"Sanitation":176339,"Community Services":9984,"Employee Benefits":100142,"Utilities":225111,"Debt Service":211631},"rev_by":{"Real Property Taxes and Assessments":488066,"Other Real Property Tax Items":2681,"Sales and Use Tax":27322,"Other Non-Property Taxes":6551,"Charges for Services":444689,"Charges to Other Governments":77955,"Use and Sale of Property":32761,"Other Local Revenues":5147,"State Aid":144071},"debt_end":3147289.14,"debt_by":{"Bond":2662000,"Bond Anticipation Note":485289.14},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Village.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-05-31","op_rev":1186265,"op_exp":1112428,"gf_rev":609471,"gf_exp":412144,"gf_rev_all":609471,"gf_exp_all":491066,"prop_tax":488101,"sales_tax":29720,"state_aid":9461,"federal_aid":0,"debt_service":224671,"exp_by":{"General Government":271950,"Public Safety":7180,"Health":1200,"Transportation":44271,"Culture and Recreation":35017,"Sanitation":145812,"Community Services":8597,"Employee Benefits":114920,"Debt Service":224671,"Utilities":258810},"rev_by":{"Real Property Taxes and Assessments":484658,"Other Real Property Tax Items":3443,"Sales and Use Tax":29720,"Other Non-Property Taxes":6237,"Charges for Services":521849,"Charges to Other Governments":70081,"Use and Sale of Property":50342,"Other Local Revenues":10474,"State Aid":9461},"debt_end":2964287,"debt_by":{"Bond":2524000,"Bond Anticipation Note":440287},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Village.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":472010,"own_levy":472010,"full_value":31119964,"rate":15.167433998317,"sheet":"Village","src":"taxtable-2021"},{"year":2022,"levy":477430,"own_levy":477430,"full_value":30415740,"rate":15.6968069821744,"sheet":"Village","src":"taxtable-2022"},{"year":2023,"levy":501199,"own_levy":501199,"full_value":31391177,"rate":15.9662379018155,"sheet":"Village","src":"taxtable-2023"},{"year":2024,"levy":488066,"own_levy":488066,"full_value":35178911,"rate":13.8738234392759,"sheet":"Village","src":"taxtable-2024"},{"year":2025,"levy":484658,"own_levy":484658,"full_value":41348069,"rate":11.7214179941511,"sheet":"Village","src":"taxtable-2025"},{"year":2026,"levy":515118,"own_levy":515118,"full_value":50368017,"rate":10.2270851758964,"sheet":"Village","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":404582,"proposed":414435,"limit":412921,"diff":-1514,"override":true,"levy_growth_pct":2.44,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":414435,"proposed":440308,"limit":426613,"diff":-13695,"override":true,"levy_growth_pct":6.24,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":440308,"proposed":472010,"limit":448145,"diff":-23865,"override":true,"levy_growth_pct":7.2,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":472010,"proposed":484630,"limit":478193,"diff":-6437,"override":true,"levy_growth_pct":2.67,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":477430,"proposed":501199,"limit":489884,"diff":-11315,"override":true,"levy_growth_pct":4.98,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":501199,"proposed":488066,"limit":511325,"diff":23259,"override":false,"levy_growth_pct":-2.62,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":488066,"proposed":484658,"limit":508521,"diff":23863,"override":false,"levy_growth_pct":-0.7,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":484658,"proposed":515118,"limit":501975,"diff":-13143,"override":false,"levy_growth_pct":6.28,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":515118,"proposed":509149,"limit":525420,"diff":16271,"override":true,"levy_growth_pct":-1.16,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":5,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":5,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":10,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":10,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.4571,"fb":660863,"exp":1445830,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.8853,"fb":576229,"exp":650906,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":1.5272,"fb":749973,"exp":491066,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)","issued":"March 8, 2013","types":"Village","topics":"Information Technology, Payroll/Employee Benefits","url":"https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":771,"denom_kind":"capita","afr_year":2025,"op_exp":1112428,"op_rev":1186265,"op_exp_per":1443,"prop_tax_per":633,"state_aid_share":0.8,"sales_tax_share":2.5,"prop_tax_share":41.1,"debt_service_share":20.2,"debt_end":2964287,"debt_per":3845,"exp_growth_5y":-39.2,"rev_growth_5y":-3.2,"gf_result":118405,"fb_ratio":152.7,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":10,"fsms_env":"No Designation","levy_latest":515118,"levy_year":2026,"levy_growth":9.1,"levy_growth_span":"2021–2026","fv_rate":10.23,"cap_overrides":[2022,2023,2027],"cap_exceeded":[2022,2023,2026],"audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1299,"pctile":59,"n":47},"prop_tax_per":{"median":389,"pctile":80,"n":47},"debt_per":{"median":1292,"pctile":90,"n":43},"debt_service_share":{"median":6.2,"pctile":93,"n":47},"state_aid_share":{"median":5.9,"pctile":3,"n":47},"sales_tax_share":{"median":9.4,"pctile":12,"n":47},"fb_ratio":{"median":45,"pctile":97,"n":46},"exp_growth_5y":{"median":23.1,"pctile":1,"n":47},"levy_growth":{"median":14.6,"pctile":33,"n":47},"fsms_score":{"median":3.3,"pctile":78,"n":44}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 152.7% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2026 (by $13,143). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}