{"fid":"schoharie-county/fd-jefferson","entity_id":null,"name":"Jefferson Fire District","kind":"fire_district","kind_label":"Fire district","county":"Schoharie","region":"capital-region","osc_code":"431142804500","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"series":[],"levy":[],"taxcap":[{"fy":2019,"prior_levy":192242,"proposed":192130,"limit":199540,"diff":7410,"override":false,"levy_growth_pct":-0.06,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":192130,"proposed":191799,"limit":200337,"diff":8538,"override":false,"levy_growth_pct":-0.17,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":191799,"proposed":191616,"limit":196836,"diff":5220,"override":false,"levy_growth_pct":-0.1,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":191616,"proposed":191200,"limit":197403,"diff":6203,"override":false,"levy_growth_pct":-0.22,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":191200,"proposed":192850,"limit":199292,"diff":6442,"override":false,"levy_growth_pct":0.86,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":191200,"proposed":0,"limit":201036,"diff":201036,"override":false,"levy_growth_pct":-100,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":0,"proposed":2,"limit":3016,"diff":3014,"override":false,"levy_growth_pct":null,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[],"fb":[],"fsms_not_filed":null,"audits":[{"title":"Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)","issued":"July 12, 2013","types":"Fire District","topics":"General Oversight","url":"https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":null,"denom_kind":null,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[],"cap_exceeded":[],"audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{},"flags":[{"id":"filing","label":"No recent AFR in OSC data","detail":"Most recent Annual Financial Report year in OSC bulk data: none 2019–2025. This is filing status, not a stress designation.","src":["afr-2025"]}]}