{"fid":"ulster-county/fd-cragsmoor-fire-district","entity_id":null,"name":"Cragsmoor Fire District","kind":"fire_district","kind_label":"Fire district","county":"Ulster","region":"mid-hudson","osc_code":"511188002800","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Cragsmoor Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":229627.72,"op_exp":193744.87,"gf_rev":229462.73,"gf_exp":193744.87,"gf_rev_all":229462.73,"gf_exp_all":219744.87,"prop_tax":119391,"sales_tax":0,"state_aid":0,"federal_aid":94762,"debt_service":18879,"exp_by":{"Public Safety":165683.75,"Employee Benefits":9182.12,"Debt Service":18879},"rev_by":{"Real Property Taxes and Assessments":118311,"Other Real Property Tax Items":1080,"Use and Sale of Property":250.72,"Other Local Revenues":15224,"Federal Aid":94762},"debt_end":17500,"debt_by":{"Bond":17500},"debt_src":"debt-2019","src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":150621.42,"op_exp":91381.18,"gf_rev":121313.83,"gf_exp":91381.18,"gf_rev_all":121313.83,"gf_exp_all":137381.18,"prop_tax":119593,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":18189.5,"exp_by":{"Public Safety":63338.78,"Employee Benefits":9852.9,"Debt Service":18189.5},"rev_by":{"Real Property Taxes and Assessments":118477,"Other Real Property Tax Items":1116,"Use and Sale of Property":29384.3,"Other Local Revenues":1644.12},"debt_end":200000,"debt_by":{"Bond":200000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":120656.85,"op_exp":98563.04,"gf_rev":120598.7,"gf_exp":98563.04,"gf_rev_all":122048.7,"gf_exp_all":118563.04,"prop_tax":120519,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":26500,"exp_by":{"Public Safety":63546.1,"Employee Benefits":8516.94,"Debt Service":26500},"rev_by":{"Real Property Taxes and Assessments":119367,"Other Real Property Tax Items":1152,"Use and Sale of Property":137.85},"debt_end":180000,"debt_by":{"Bond":180000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":128684.28,"op_exp":95432.19,"gf_rev":122936.81,"gf_exp":95432.19,"gf_rev_all":122936.81,"gf_exp_all":115432.19,"prop_tax":122813,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":25850,"exp_by":{"Public Safety":62581.36,"Employee Benefits":7000.83,"Debt Service":25850},"rev_by":{"Real Property Taxes and Assessments":121625,"Other Real Property Tax Items":1188,"Use and Sale of Property":202.78,"Other Local Revenues":5668.5},"debt_end":160000,"debt_by":{"Bond":160000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":145919.29,"op_exp":151682.97,"gf_rev":145770.27,"gf_exp":151682.97,"gf_rev_all":145770.27,"gf_exp_all":195995.6,"prop_tax":145615,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":25200,"exp_by":{"Public Safety":120792.51,"Employee Benefits":5690.46,"Debt Service":25200},"rev_by":{"Real Property Taxes and Assessments":144391,"Other Real Property Tax Items":1224,"Use and Sale of Property":304.29},"debt_end":140000,"debt_by":{"Bond":140000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":109819,"proposed":118311,"limit":113711,"diff":-4600,"override":true,"levy_growth_pct":7.73,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":118311,"proposed":118477,"limit":120745,"diff":2268,"override":false,"levy_growth_pct":0.14,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":118477,"proposed":119367,"limit":122344,"diff":2977,"override":false,"levy_growth_pct":0.75,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":119367,"proposed":121625,"limit":123459,"diff":1834,"override":false,"levy_growth_pct":1.89,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":121625,"proposed":144391,"limit":111150,"diff":-48241,"override":true,"levy_growth_pct":18.72,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[],"fb":[],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":null,"denom_kind":null,"afr_year":2023,"op_exp":151682.97,"op_rev":145919.29,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":99.8,"debt_service_share":16.6,"debt_end":140000,"debt_per":null,"exp_growth_5y":-21.7,"rev_growth_5y":-36.5,"gf_result":-50225.330000000016,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[2023],"cap_exceeded":[2023],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":7.2,"pctile":71,"n":170},"state_aid_share":{"median":0,"pctile":41,"n":170},"exp_growth_5y":{"median":23.1,"pctile":11,"n":161}},"flags":[{"id":"filing","label":"No recent AFR in OSC data","detail":"Most recent Annual Financial Report year in OSC bulk data: 2023. This is filing status, not a stress designation.","src":["afr-2025"]}]}