{"fid":"rensselaer-county/berlin","entity_id":"rensselaer-county/berlin","name":"Town of Berlin","kind":"town","kind_label":"Town","county":"Rensselaer","region":"capital-region","osc_code":"380306700000","beds":null,"match":"matched","in_asr_manifest":true,"in_batch3":false,"osc_name":"Town of Berlin","population":{"value":1695,"year":2025,"base2020":1700,"src":"popest-2025","loc":"Berlin town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":1473068.98,"op_exp":1521190.82,"gf_rev":683606.57,"gf_exp":667772.32,"gf_rev_all":683606.57,"gf_exp_all":667772.32,"prop_tax":901305.3899999999,"sales_tax":186825.36,"state_aid":186065.42,"federal_aid":0,"debt_service":5565.22,"exp_by":{"General Government":175584.68,"Public Safety":234107.64,"Health":200,"Transportation":734293.13,"Community Services":4306.77,"Culture and Recreation":15435.53,"Sanitation":112641.77,"Employee Benefits":146580.64,"Debt Service":5565.22,"Utilities":92475.44},"rev_by":{"Real Property Taxes and Assessments":898995.82,"Other Real Property Tax Items":2309.57,"Sales and Use Tax":186825.36,"Charges for Services":175462.04,"Use and Sale of Property":235.97,"Other Local Revenues":20783.39,"State Aid":186065.42,"Charges to Other Governments":2391.41},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":1624311.09,"op_exp":1469703.45,"gf_rev":778843.53,"gf_exp":697997.66,"gf_rev_all":778843.53,"gf_exp_all":697997.66,"prop_tax":956982.07,"sales_tax":179244.91,"state_aid":168192.83,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":165119.84,"Public Safety":256179.53,"Health":200,"Transportation":687553.06,"Community Services":1776.46,"Culture and Recreation":12559.3,"Sanitation":134759.65,"Employee Benefits":145367.21,"Utilities":66188.4},"rev_by":{"Real Property Taxes and Assessments":954392,"Other Real Property Tax Items":2590.07,"Sales and Use Tax":179244.91,"Charges for Services":188843.72,"Use and Sale of Property":6914.22,"Other Local Revenues":122432.17,"State Aid":168192.83,"Charges to Other Governments":1701.17},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":1707248.3,"op_exp":1754945.93,"gf_rev":749261.73,"gf_exp":720262.37,"gf_rev_all":749261.73,"gf_exp_all":720262.37,"prop_tax":974722.76,"sales_tax":196621.17,"state_aid":278030.99,"federal_aid":92506.27,"debt_service":0,"exp_by":{"General Government":177674.55,"Public Safety":275024.15,"Health":200,"Transportation":947018.85,"Community Services":1522.6,"Culture and Recreation":12073.73,"Sanitation":124945.77,"Employee Benefits":136542.04,"Utilities":79944.24},"rev_by":{"Real Property Taxes and Assessments":972265,"Other Real Property Tax Items":2457.76,"Sales and Use Tax":196621.17,"Charges for Services":145932.33,"Use and Sale of Property":493.59,"Other Local Revenues":16108,"State Aid":278030.99,"Federal Aid":92506.27,"Charges to Other Governments":2833.19},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":1875594.56,"op_exp":1833928.21,"gf_rev":777179.64,"gf_exp":807091.29,"gf_rev_all":777179.64,"gf_exp_all":807091.29,"prop_tax":1019033.76,"sales_tax":226661.67,"state_aid":362444.68,"federal_aid":92461.26,"debt_service":0,"exp_by":{"General Government":196072.76,"Public Safety":315916.01,"Health":200,"Transportation":921802.52,"Community Services":671.41,"Culture and Recreation":12960,"Sanitation":154153.49,"Employee Benefits":111915.11,"Utilities":120236.91},"rev_by":{"Real Property Taxes and Assessments":1016745,"Other Real Property Tax Items":2288.76,"Sales and Use Tax":226661.67,"Charges for Services":146032.3,"Use and Sale of Property":4300.35,"Other Local Revenues":21064.64,"State Aid":362444.68,"Federal Aid":92461.26,"Charges to Other Governments":3595.9},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":1549497.02,"op_exp":1529416,"gf_rev":545341.72,"gf_exp":549157.91,"gf_rev_all":545341.72,"gf_exp_all":549157.91,"prop_tax":834345.48,"sales_tax":259010.42,"state_aid":162964.47,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":197984.43,"Public Safety":65920.68,"Health":33.33,"Transportation":870205.39,"Community Services":4830,"Culture and Recreation":14850,"Sanitation":108773.24,"Employee Benefits":151607.18,"Utilities":115211.75},"rev_by":{"Real Property Taxes and Assessments":831709,"Other Real Property Tax Items":2636.48,"Sales and Use Tax":259010.42,"Charges for Services":261620.08,"Use and Sale of Property":5257.93,"Other Local Revenues":21422.28,"State Aid":162964.47,"Charges to Other Governments":4876.36},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":2994002.76,"op_exp":2846892.71,"gf_rev":758332.04,"gf_exp":777190.93,"gf_rev_all":758332.04,"gf_exp_all":777190.93,"prop_tax":1069839.12,"sales_tax":277554.34,"state_aid":1430631.62,"federal_aid":0,"debt_service":8523.23,"exp_by":{"General Government":222482.9,"Public Safety":293511.41,"Health":400,"Transportation":933787.47,"Community Services":3541.51,"Culture and Recreation":13750,"Sanitation":103190.17,"Employee Benefits":141602.68,"Utilities":1126103.34,"Debt Service":8523.23},"rev_by":{"Real Property Taxes and Assessments":1066693,"Other Real Property Tax Items":3146.12,"Sales and Use Tax":277554.34,"Charges for Services":204659.1,"Use and Sale of Property":1621.97,"Other Local Revenues":3940.6,"State Aid":1430631.62,"Charges to Other Governments":5756.01},"debt_end":1065925,"debt_by":{"Bond":1065925},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":2259923.62,"op_exp":2120904.71,"gf_rev":963955.56,"gf_exp":805851.37,"gf_rev_all":963955.56,"gf_exp_all":805851.37,"prop_tax":1176789.23,"sales_tax":362013.75,"state_aid":441253.83,"federal_aid":0,"debt_service":56192.04,"exp_by":{"General Government":213804.79,"Public Safety":277303.42,"Health":400,"Transportation":988529.89,"Community Services":15751.36,"Culture and Recreation":16277.99,"Sanitation":107039.53,"Employee Benefits":166055.53,"Utilities":279550.16,"Debt Service":56192.04},"rev_by":{"Real Property Taxes and Assessments":1173910,"Other Real Property Tax Items":2879.23,"Sales and Use Tax":362013.75,"Charges for Services":269455.2,"Use and Sale of Property":2389.35,"Other Local Revenues":4985,"State Aid":441253.83,"Charges to Other Governments":3037.26},"debt_end":1031240,"debt_by":{"Bond":1031240,"Bond Anticipation Note":0},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":759016.82,"own_levy":741217.13,"full_value":134147901,"rate":5.65805960691103,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":806747.91,"own_levy":790437.65,"full_value":147557716,"rate":5.46733801436721,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":831983.88,"own_levy":804880.46,"full_value":177947487,"rate":4.67544607696539,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":856693.03,"own_levy":831994.97,"full_value":204894030,"rate":4.18115173975542,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":973910.01,"own_levy":881385.95,"full_value":239714520,"rate":4.06279106497178,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":983344.13,"own_levy":895029.52,"full_value":282793821,"rate":3.47724758102123,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":631342,"proposed":672674,"limit":647317,"diff":-25357,"override":true,"levy_growth_pct":6.55,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":672674,"proposed":732852,"limit":691616,"diff":-41236,"override":true,"levy_growth_pct":8.95,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":732852,"proposed":750725,"limit":750760,"diff":35,"override":false,"levy_growth_pct":2.44,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":750725,"proposed":798453,"limit":768378,"diff":-30075,"override":true,"levy_growth_pct":6.36,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":798453,"proposed":816402,"limit":816702,"diff":300,"override":false,"levy_growth_pct":2.25,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":816402,"proposed":836693,"limit":836694,"diff":1,"override":false,"levy_growth_pct":2.49,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":836693,"proposed":890110,"limit":859712,"diff":-30398,"override":true,"levy_growth_pct":6.38,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":890110,"proposed":899544,"limit":907912,"diff":8368,"override":false,"levy_growth_pct":1.06,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.4596,"fb":646859.83,"exp":1407516.72,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.4154,"fb":708352.85,"exp":1705314.41,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.4996,"fb":887632.99,"exp":1776654.73,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)","issued":"June 5, 2015","types":"Town","topics":"","url":"https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":1695,"denom_kind":"capita","afr_year":2025,"op_exp":2120904.71,"op_rev":2259923.62,"op_exp_per":1251,"prop_tax_per":694,"state_aid_share":19.5,"sales_tax_share":16,"prop_tax_share":52.1,"debt_service_share":2.6,"debt_end":1031240,"debt_per":608,"exp_growth_5y":20.9,"rev_growth_5y":32.4,"gf_result":158104.19000000006,"fb_ratio":50,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","levy_latest":983344.13,"levy_year":2026,"levy_growth":29.6,"levy_growth_span":"2021–2026","fv_rate":3.48,"cap_overrides":[2022,2025],"cap_exceeded":[2022,2025],"audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":913,"pctile":72,"n":101},"prop_tax_per":{"median":409,"pctile":86,"n":101},"debt_per":{"median":316,"pctile":68,"n":73},"debt_service_share":{"median":2.4,"pctile":54,"n":101},"state_aid_share":{"median":12.6,"pctile":77,"n":101},"sales_tax_share":{"median":22.6,"pctile":40,"n":101},"fb_ratio":{"median":48.1,"pctile":52,"n":96},"exp_growth_5y":{"median":26.7,"pctile":36,"n":100},"levy_growth":{"median":13.2,"pctile":85,"n":101},"fsms_score":{"median":3.3,"pctile":14,"n":88}},"flags":[{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $30,398, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}