{"fid":"rensselaer-county/grafton","entity_id":"rensselaer-county/grafton","name":"Town of Grafton","kind":"town","kind_label":"Town","county":"Rensselaer","region":"capital-region","osc_code":"380333500000","beds":null,"match":"matched","in_asr_manifest":true,"in_batch3":false,"osc_name":"Town of Grafton","population":{"value":2098,"year":2025,"base2020":2052,"src":"popest-2025","loc":"Grafton town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":1463608.8,"op_exp":1422004.9,"gf_rev":698073.65,"gf_exp":697398.08,"gf_rev_all":698073.65,"gf_exp_all":697398.08,"prop_tax":852694.68,"sales_tax":295584.98,"state_aid":192750.45,"federal_aid":0,"debt_service":72458.09,"exp_by":{"General Government":290193.02,"Public Safety":131193.2,"Health":500,"Transportation":693829.12,"Community Services":3274.67,"Culture and Recreation":57275.15,"Sanitation":33155.5,"Employee Benefits":140126.15,"Debt Service":72458.09},"rev_by":{"Real Property Taxes and Assessments":847345,"Other Real Property Tax Items":5349.68,"Sales and Use Tax":295584.98,"Other Non-Property Taxes":24321.75,"Charges for Services":53621.6,"Use and Sale of Property":33701.39,"Other Local Revenues":9439.7,"State Aid":192750.45,"Charges to Other Governments":1494.25},"debt_end":0,"debt_by":{"Bond":0},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":1477556.52,"op_exp":1218648.04,"gf_rev":716684.16,"gf_exp":570156.02,"gf_rev_all":716684.16,"gf_exp_all":570156.02,"prop_tax":877330.71,"sales_tax":296096.01,"state_aid":146615.52,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":209651.6,"Public Safety":145715.22,"Health":500,"Transportation":621003.14,"Community Services":1350,"Culture and Recreation":54024.78,"Sanitation":42074.4,"Employee Benefits":144328.9},"rev_by":{"Real Property Taxes and Assessments":874291,"Other Real Property Tax Items":3039.71,"Sales and Use Tax":296096.01,"Other Non-Property Taxes":26033.13,"Charges for Services":61479.45,"Use and Sale of Property":49648.4,"Other Local Revenues":19192.3,"State Aid":146615.52,"Charges to Other Governments":1161},"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":1636366.12,"op_exp":1520590.75,"gf_rev":934337.64,"gf_exp":649484.22,"gf_rev_all":934337.64,"gf_exp_all":649484.22,"prop_tax":882128.5,"sales_tax":342370.89,"state_aid":241428.9,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":300646.85,"Public Safety":139768.69,"Health":499.98,"Transportation":856744.8,"Community Services":2414.18,"Culture and Recreation":60608.92,"Sanitation":34306.5,"Employee Benefits":125600.83},"rev_by":{"Real Property Taxes and Assessments":876817,"Other Real Property Tax Items":5311.5,"Sales and Use Tax":342370.89,"Other Non-Property Taxes":27590.58,"Charges for Services":48853.6,"Use and Sale of Property":68927.53,"Other Local Revenues":23508.88,"State Aid":241428.9,"Charges to Other Governments":1557.24},"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":1933481.51,"op_exp":1476267.53,"gf_rev":827369.97,"gf_exp":717652.97,"gf_rev_all":827369.97,"gf_exp_all":717652.97,"prop_tax":761330.7,"sales_tax":364914.06,"state_aid":501122.72,"federal_aid":180710.4,"debt_service":0,"exp_by":{"General Government":243486.66,"Public Safety":44183.58,"Health":499.98,"Transportation":873125.17,"Community Services":10072.98,"Culture and Recreation":86748.08,"Sanitation":73082.45,"Employee Benefits":145068.63},"rev_by":{"Real Property Taxes and Assessments":758270,"Other Real Property Tax Items":3060.7,"Sales and Use Tax":364914.06,"Other Non-Property Taxes":28275.95,"Charges for Services":48761.14,"Use and Sale of Property":36293.09,"Other Local Revenues":10253.13,"State Aid":501122.72,"Federal Aid":180710.4,"Charges to Other Governments":1820.32},"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":1612652.46,"op_exp":1303283.12,"gf_rev":656901.88,"gf_exp":535468.04,"gf_rev_all":656901.88,"gf_exp_all":535468.04,"prop_tax":757634.05,"sales_tax":400596.84,"state_aid":314703.54,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":226606.92,"Public Safety":55423.35,"Health":499.98,"Transportation":776955.82,"Community Services":27571.9,"Culture and Recreation":56785.74,"Sanitation":32892.73,"Employee Benefits":126546.68},"rev_by":{"Real Property Taxes and Assessments":754362,"Other Real Property Tax Items":3272.05,"Sales and Use Tax":400596.84,"Other Non-Property Taxes":27079.93,"Charges for Services":54710.31,"Use and Sale of Property":38961.21,"Other Local Revenues":17279.75,"State Aid":314703.54,"Charges to Other Governments":1686.83},"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":1806312.69,"op_exp":1847590.05,"gf_rev":715210.34,"gf_exp":764303.68,"gf_rev_all":715210.34,"gf_exp_all":764303.68,"prop_tax":740578.17,"sales_tax":412023.27,"state_aid":452797.46,"federal_aid":25878.78,"debt_service":0,"exp_by":{"General Government":419589.62,"Public Safety":53763.42,"Health":499.99,"Transportation":1076734.59,"Community Services":18274.24,"Culture and Recreation":91675.89,"Sanitation":37886.78,"Employee Benefits":149165.52},"rev_by":{"Real Property Taxes and Assessments":736738,"Other Real Property Tax Items":3840.17,"Sales and Use Tax":412023.27,"Other Non-Property Taxes":25219.45,"Charges for Services":46664.22,"Use and Sale of Property":91345.38,"Other Local Revenues":11805.96,"State Aid":452797.46,"Federal Aid":25878.78},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":1562263.49,"op_exp":1563517.68,"gf_rev":707042.06,"gf_exp":701932.9,"gf_rev_all":707042.06,"gf_exp_all":701932.9,"prop_tax":738192.98,"sales_tax":432188.34,"state_aid":190820.42,"federal_aid":15930,"debt_service":0,"exp_by":{"General Government":314671.68,"Public Safety":54038.26,"Health":499.98,"Transportation":848729.63,"Community Services":29114.92,"Culture and Recreation":106915.26,"Sanitation":51209.81,"Employee Benefits":158338.14},"rev_by":{"Real Property Taxes and Assessments":734438,"Other Real Property Tax Items":3754.98,"Sales and Use Tax":432188.34,"Other Non-Property Taxes":23731.78,"Charges for Services":59414.26,"Use and Sale of Property":85026.62,"Other Local Revenues":12698.46,"State Aid":190820.42,"Federal Aid":15930,"Charges to Other Governments":4260.63},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":774777.04,"own_levy":774777.04,"full_value":220668951,"rate":3.5110378532592,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":758269.98,"own_levy":757926.07,"full_value":232174322,"rate":3.26595108997454,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":754363.7,"own_levy":752869.1,"full_value":269334966,"rate":2.80083834343291,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":736737.97,"own_levy":736737.97,"full_value":294523582,"rate":2.50145664057556,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":734438.07,"own_levy":733187.64,"full_value":336630728,"rate":2.18173211448481,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":760462.03,"own_levy":756369.56,"full_value":368420500,"rate":2.06411432045719,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":729788,"proposed":748265,"limit":748413,"diff":148,"override":false,"levy_growth_pct":2.53,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":748265,"proposed":771994,"limit":772375,"diff":381,"override":false,"levy_growth_pct":3.17,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":771994,"proposed":774777,"limit":786947,"diff":12170,"override":false,"levy_growth_pct":0.36,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":774777,"proposed":758270,"limit":806967,"diff":48697,"override":false,"levy_growth_pct":-2.13,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":758270,"proposed":754363,"limit":788416,"diff":34053,"override":false,"levy_growth_pct":-0.52,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":754363,"proposed":736738,"limit":786215,"diff":49477,"override":false,"levy_growth_pct":-2.34,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":736738,"proposed":734438,"limit":763280,"diff":28842,"override":false,"levy_growth_pct":-0.31,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":734438,"proposed":760462,"limit":760490,"diff":28,"override":false,"levy_growth_pct":3.54,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":26.7,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":1.2297,"fb":1602711.38,"exp":1303283.12,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.7934,"fb":1465837.02,"exp":1847590.05,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.94,"fb":1469753.83,"exp":1563517.68,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Town of Grafton – Audit Follow-Up (2013M-113-F)","issued":"May 20, 2016","types":"Town","topics":"","url":"https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-f"},{"title":"Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)","issued":"August 30, 2013","types":"Town","topics":"Claims Auditing","url":"https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133"}],"transcript_mentions":null,"budget_docs":{"count":1,"docs":[{"date":"2026-09-14","type":"minutes","title":"September 14, 2026","body":"TOWN OF GRAFTON NY","url":"https://townofgraftonny.org/s/TBM-Minutes-091426-and-documents.pdf","tags":["levy","fund balance","budget"],"why":"text","pages":[1,3,4,6,8,9,10,11,24,27],"terms":["fund balance","budget workshop","tax cap","tax levy","appropriated","tentative budget"]}],"page":"https://meeting-docs.canalandcountry.workers.dev/oml/entity/rensselaer-county/grafton"},"metrics":{"denom":2098,"denom_kind":"capita","afr_year":2025,"op_exp":1563517.68,"op_rev":1562263.49,"op_exp_per":745,"prop_tax_per":352,"state_aid_share":12.2,"sales_tax_share":27.7,"prop_tax_share":47.3,"debt_service_share":0,"debt_end":null,"debt_per":null,"exp_growth_5y":2.8,"rev_growth_5y":-4.5,"gf_result":5109.160000000033,"fb_ratio":94,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":6.7,"fsms_env":"No Designation","levy_latest":760462.03,"levy_year":2026,"levy_growth":-1.8,"levy_growth_span":"2021–2026","fv_rate":2.06,"cap_overrides":[],"cap_exceeded":[],"audit_count":2,"audits_5y":0,"transcript_hits":0,"budget_docs":1},"peers":{"op_exp_per":{"median":913,"pctile":33,"n":101},"prop_tax_per":{"median":409,"pctile":42,"n":101},"debt_service_share":{"median":2.4,"pctile":16,"n":101},"state_aid_share":{"median":12.6,"pctile":46,"n":101},"sales_tax_share":{"median":22.6,"pctile":57,"n":101},"fb_ratio":{"median":48.1,"pctile":82,"n":96},"exp_growth_5y":{"median":26.7,"pctile":12,"n":100},"levy_growth":{"median":13.2,"pctile":4,"n":101},"fsms_score":{"median":3.3,"pctile":73,"n":88}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 94% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]}]}