{"fid":"saratoga-county/charlton","entity_id":"saratoga-county/charlton","name":"Town of Charlton","kind":"town","kind_label":"Town","county":"Saratoga","region":"capital-region","osc_code":"410314700000","beds":null,"match":"matched","in_asr_manifest":true,"in_batch3":false,"osc_name":"Town of Charlton","population":{"value":4362,"year":2025,"base2020":4333,"src":"popest-2025","loc":"Charlton town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":2220058.24,"op_exp":2337153.06,"gf_rev":986726.15,"gf_exp":1044605.03,"gf_rev_all":986726.15,"gf_exp_all":1044605.03,"prop_tax":129894.01,"sales_tax":1436426,"state_aid":284342.45,"federal_aid":0,"debt_service":410157.39,"exp_by":{"General Government":353464.68,"Public Safety":64171.74,"Health":1200,"Transportation":905614.64,"Community Services":7096,"Culture and Recreation":70981.82,"Sanitation":5096.04,"Employee Benefits":211209.05,"Debt Service":410157.39,"Utilities":308161.7},"rev_by":{"Sales and Use Tax":1436426,"Other Non-Property Taxes":40420.15,"Charges for Services":163308.05,"Charges to Other Governments":37993.45,"Use and Sale of Property":19278.68,"Other Local Revenues":108395.45,"State Aid":284342.45,"Real Property Taxes and Assessments":129894.01},"debt_end":560000,"debt_by":{"Bond":560000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":2188640.58,"op_exp":2057368.53,"gf_rev":885922.1,"gf_exp":874942.5,"gf_rev_all":885922.1,"gf_exp_all":874942.5,"prop_tax":132491.03,"sales_tax":1386113.82,"state_aid":303555.86,"federal_aid":7311.91,"debt_service":166622.71,"exp_by":{"General Government":390653.25,"Public Safety":81944.14,"Health":1141.56,"Transportation":855295.41,"Community Services":7596,"Culture and Recreation":66021.16,"Sanitation":8971.83,"Employee Benefits":232990.17,"Debt Service":166622.71,"Utilities":246132.3},"rev_by":{"Real Property Taxes and Assessments":132491.03,"Other Real Property Tax Items":0,"Sales and Use Tax":1386113.82,"Other Non-Property Taxes":65123.8,"Charges for Services":162241.53,"Charges to Other Governments":36680.26,"Use and Sale of Property":10148.09,"Other Local Revenues":84974.28,"State Aid":303555.86,"Federal Aid":7311.91},"debt_end":405000,"debt_by":{"Bond":405000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":2744838.97,"op_exp":2364618.26,"gf_rev":1180764.07,"gf_exp":879870.5,"gf_rev_all":1180764.07,"gf_exp_all":879870.5,"prop_tax":225075.18,"sales_tax":1579708.02,"state_aid":462942.52,"federal_aid":70325.75,"debt_service":138902.82,"exp_by":{"General Government":416943.87,"Public Safety":84525.37,"Health":1093.04,"Transportation":1042188.7,"Community Services":97405,"Culture and Recreation":59835.38,"Sanitation":4813.2,"Economic Development":0,"Employee Benefits":238590.75,"Debt Service":138902.82,"Utilities":280320.13},"rev_by":{"Real Property Taxes and Assessments":225075.18,"Other Real Property Tax Items":0,"Sales and Use Tax":1579708.02,"Other Non-Property Taxes":67852.08,"Charges for Services":177841.98,"Charges to Other Governments":37518.52,"Use and Sale of Property":18319,"Other Local Revenues":105255.92,"State Aid":462942.52,"Federal Aid":70325.75},"debt_end":500000,"debt_by":{"Bond":500000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":3053149.58,"op_exp":2753184.06,"gf_rev":1372107.06,"gf_exp":1144880.1,"gf_rev_all":1372107.06,"gf_exp_all":1144880.1,"prop_tax":227257.54,"sales_tax":1729441,"state_aid":443502.67,"federal_aid":223982.52,"debt_service":218996.25,"exp_by":{"General Government":444659.91,"Public Safety":267231.56,"Health":1199.9,"Transportation":1111814.33,"Community Services":99196.17,"Culture and Recreation":99071.19,"Sanitation":4337.4,"Utilities":309296.03,"Employee Benefits":197381.32,"Debt Service":218996.25},"rev_by":{"Real Property Taxes and Assessments":224376,"Other Real Property Tax Items":2881.54,"Sales and Use Tax":1729441,"Other Non-Property Taxes":70673,"Charges for Services":193423.08,"Charges to Other Governments":41695.36,"Use and Sale of Property":27864.39,"Other Local Revenues":95310.02,"State Aid":443502.67,"Federal Aid":223982.52},"debt_end":290000,"debt_by":{"Bond":290000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":2927168.44,"op_exp":2865065.73,"gf_rev":1297644.1,"gf_exp":1209557.33,"gf_rev_all":1297644.1,"gf_exp_all":1209557.33,"prop_tax":226196.24,"sales_tax":1716632,"state_aid":437183.75,"federal_aid":143282.41,"debt_service":219858.24,"exp_by":{"General Government":508973.88,"Public Safety":218617.51,"Health":1248,"Transportation":1136027.27,"Community Services":99920.14,"Culture and Recreation":66251.62,"Sanitation":5217.45,"Utilities":321247.66,"Economic Development":65860.1,"Employee Benefits":221843.86,"Debt Service":219858.24},"rev_by":{"Sales and Use Tax":1716632,"Other Non-Property Taxes":68469.79,"Charges for Services":196879.19,"Charges to Other Governments":41537.27,"Use and Sale of Property":46685.02,"Other Local Revenues":50302.77,"State Aid":437183.75,"Federal Aid":143282.41,"Real Property Taxes and Assessments":226196.24},"debt_end":75000,"debt_by":{"Bond":75000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":2964025.32,"op_exp":2683642.9,"gf_rev":1304997.27,"gf_exp":1106988.41,"gf_rev_all":1304997.27,"gf_exp_all":1106988.41,"prop_tax":220578.09,"sales_tax":1723924,"state_aid":403251.37,"federal_aid":180123.84,"debt_service":76003.52,"exp_by":{"General Government":509911.01,"Public Safety":149199.24,"Health":1300,"Transportation":1158715.89,"Community Services":103822,"Culture and Recreation":72500.23,"Sanitation":6347.4,"Economic Development":165388.05,"Employee Benefits":181262.03,"Debt Service":76003.52,"Utilities":259193.53},"rev_by":{"Sales and Use Tax":1723924,"Other Non-Property Taxes":65154.9,"Charges for Services":205440.32,"Charges to Other Governments":40659.43,"Use and Sale of Property":71175.39,"Other Local Revenues":53717.98,"State Aid":403251.37,"Federal Aid":180123.84,"Real Property Taxes and Assessments":220578.09},"debt_end":0,"debt_by":{"Bond":0},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":2892084.73,"op_exp":2954487.44,"gf_rev":1171741.25,"gf_exp":1038068.01,"gf_rev_all":1171741.25,"gf_exp_all":1038068.01,"prop_tax":223629.42,"sales_tax":1778003,"state_aid":436114.18,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":538838.27,"Public Safety":154522.81,"Health":1339,"Transportation":1492373.45,"Community Services":108632,"Culture and Recreation":78766.42,"Sanitation":4927.97,"Employee Benefits":251965.28,"Utilities":323122.24},"rev_by":{"Real Property Taxes and Assessments":223629.42,"Sales and Use Tax":1778003,"Other Non-Property Taxes":63179.05,"Charges for Services":201634.69,"Charges to Other Governments":49644.68,"Use and Sale of Property":92401.71,"Other Local Revenues":47478,"State Aid":436114.18},"debt_end":1000000,"debt_by":{"Bond Anticipation Note":1000000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":216825.44,"own_levy":0,"full_value":493616419,"rate":0.439258970435503,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":218626.21,"own_levy":0,"full_value":496875616,"rate":0.440001889728475,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":221196.26,"own_levy":0,"full_value":544000152,"rate":0.406610658447022,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":223998.19,"own_levy":0,"full_value":626786324,"rate":0.357375681987599,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":226885.26,"own_levy":0,"full_value":680926782,"rate":0.333200670024461,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":236133.02,"own_levy":0,"full_value":715062204,"rate":0.330227242719712,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":133926,"proposed":117764,"limit":140966,"diff":23202,"override":false,"levy_growth_pct":-12.07,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":117764,"proposed":120091,"limit":123326,"diff":3235,"override":false,"levy_growth_pct":1.98,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":120091,"proposed":123706,"limit":125315,"diff":1609,"override":false,"levy_growth_pct":3.01,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":213335,"proposed":215126,"limit":219343,"diff":4217,"override":false,"levy_growth_pct":0.84,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":215126,"proposed":224255,"limit":224255,"diff":0,"override":false,"levy_growth_pct":4.24,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":217696,"proposed":220578,"limit":229003,"diff":8425,"override":false,"levy_growth_pct":1.32,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":220578,"proposed":223465,"limit":229561,"diff":6096,"override":false,"levy_growth_pct":1.31,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":223385,"proposed":232708,"limit":232708,"diff":0,"override":false,"levy_growth_pct":4.17,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":232628,"proposed":262127,"limit":239235,"diff":-22892,"override":true,"levy_growth_pct":12.68,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":10,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":5,"env_rating":"Susceptible Environmental Stress","env_score":30,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":5,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"Susceptible Environmental Stress","env_score":33.3,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.5554,"fb":1361538.37,"exp":2451409.19,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.6983,"fb":1622387.87,"exp":2323444.17,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.6294,"fb":1586133.02,"exp":2519935.85,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Town of Charlton – Procurement (2022M-5)","issued":"June 17, 2022","types":"Town","topics":"Purchasing","url":"https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5"},{"title":"Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)","issued":"May 9, 2014","types":"Town","topics":"Cash Receipts","url":"https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":4362,"denom_kind":"capita","afr_year":2025,"op_exp":2954487.44,"op_rev":2892084.73,"op_exp_per":677,"prop_tax_per":51,"state_aid_share":15.1,"sales_tax_share":61.5,"prop_tax_share":7.7,"debt_service_share":0,"debt_end":1000000,"debt_per":229,"exp_growth_5y":24.9,"rev_growth_5y":5.4,"gf_result":133673.24,"fb_ratio":62.9,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":3.3,"fsms_env":"No Designation","levy_latest":236133.02,"levy_year":2026,"levy_growth":8.9,"levy_growth_span":"2021–2026","fv_rate":0.33,"cap_overrides":[2027],"cap_exceeded":[2027],"audit_count":2,"audits_5y":1,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":913,"pctile":28,"n":101},"prop_tax_per":{"median":409,"pctile":2,"n":101},"debt_per":{"median":316,"pctile":40,"n":73},"debt_service_share":{"median":2.4,"pctile":16,"n":101},"state_aid_share":{"median":12.6,"pctile":62,"n":101},"sales_tax_share":{"median":22.6,"pctile":100,"n":101},"fb_ratio":{"median":48.1,"pctile":65,"n":96},"exp_growth_5y":{"median":26.7,"pctile":47,"n":100},"levy_growth":{"median":13.2,"pctile":31,"n":101},"fsms_score":{"median":3.3,"pctile":45,"n":88}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 62.9% 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 2027 (by $22,892, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}