{"fid":"warren-county/lake-george","entity_id":"warren-county/lake-george","name":"Town of Lake George","kind":"town","kind_label":"Town","county":"Warren","region":"capital-region","osc_code":"520344630000","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Town of Lake George","population":{"value":3464,"year":2025,"base2020":3489,"src":"popest-2025","loc":"Lake George town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":6543064.39,"op_exp":5973379.96,"gf_rev":3002114.14,"gf_exp":2829954.32,"gf_rev_all":3002114.14,"gf_exp_all":2829954.32,"prop_tax":2602478.78,"sales_tax":2392699.43,"state_aid":591677.29,"federal_aid":4089.96,"debt_service":114099.47,"exp_by":{"General Government":1492618.65,"Public Safety":739061.11,"Transportation":1235403.66,"Economic Development":252082,"Community Services":85411.16,"Culture and Recreation":534441.4,"Sanitation":575308.49,"Employee Benefits":916974.75,"Debt Service":114099.47,"Utilities":27979.27},"rev_by":{"Real Property Taxes and Assessments":2573795.71,"Other Real Property Tax Items":28683.07,"Sales and Use Tax":2392699.43,"Other Non-Property Taxes":90761.57,"Charges for Services":288472.43,"Use and Sale of Property":63021.96,"Other Local Revenues":135683.87,"State Aid":591677.29,"Federal Aid":4089.96,"Charges to Other Governments":374179.1},"debt_end":826284.8,"debt_by":{"Bond":322306.8,"Bond Anticipation Note":344000,"Installment Purchase Contract":159978},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":6500057.58,"op_exp":5764144.88,"gf_rev":3093674.18,"gf_exp":2739978.97,"gf_rev_all":3093674.18,"gf_exp_all":2739978.97,"prop_tax":2616774.6700000004,"sales_tax":2477654.99,"state_aid":527635.56,"federal_aid":0,"debt_service":175866.17,"exp_by":{"General Government":1502749.3,"Public Safety":763169.83,"Transportation":1058211.06,"Economic Development":192846.67,"Community Services":85086.64,"Culture and Recreation":409188.89,"Sanitation":653595.64,"Employee Benefits":888496.92,"Debt Service":175866.17,"Utilities":34933.76},"rev_by":{"Real Property Taxes and Assessments":2591668.93,"Other Real Property Tax Items":25105.74,"Sales and Use Tax":2477654.99,"Other Non-Property Taxes":93481.46,"Charges for Services":258273.74,"Use and Sale of Property":103598,"Other Local Revenues":119691.12,"State Aid":527635.56,"Charges to Other Governments":302948.04},"debt_end":671679.04,"debt_by":{"Bond":205701.04,"Bond Anticipation Note":306000,"Installment Purchase Contract":159978},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":7192580.92,"op_exp":5891234,"gf_rev":3848811.4,"gf_exp":2751719.05,"gf_rev_all":3848811.4,"gf_exp_all":2751719.05,"prop_tax":2709540.8,"sales_tax":3165848.02,"state_aid":508407.26,"federal_aid":0,"debt_service":197466.94,"exp_by":{"General Government":1425144.28,"Public Safety":728994.4,"Transportation":1069293.71,"Economic Development":282192.57,"Community Services":86497.98,"Culture and Recreation":519686.89,"Sanitation":692759.64,"Employee Benefits":861164.45,"Debt Service":197466.94,"Utilities":28033.14},"rev_by":{"Real Property Taxes and Assessments":2684120.98,"Other Real Property Tax Items":25419.82,"Sales and Use Tax":3165848.02,"Other Non-Property Taxes":91388.62,"Charges for Services":336457.57,"Use and Sale of Property":56166.39,"Other Local Revenues":97542,"State Aid":508407.26,"Charges to Other Governments":227230.26},"debt_end":735352.32,"debt_by":{"Bond":104796.53,"Bond Anticipation Note":259051.49,"Installment Purchase Contract":371504.3},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":8194407.55,"op_exp":6329757.11,"gf_rev":3939206.36,"gf_exp":2491772.91,"gf_rev_all":3939206.36,"gf_exp_all":2491772.91,"prop_tax":3099575.68,"sales_tax":3372814.68,"state_aid":551700.45,"federal_aid":3845.04,"debt_service":171682.92,"exp_by":{"General Government":1504542.23,"Public Safety":933874.87,"Transportation":1180714.72,"Economic Development":318471.25,"Community Services":93392.19,"Culture and Recreation":570790.72,"Sanitation":605533.57,"Employee Benefits":922540.11,"Debt Service":171682.92,"Utilities":28214.53},"rev_by":{"Real Property Taxes and Assessments":3055675.62,"Other Real Property Tax Items":43900.06,"Sales and Use Tax":3372814.68,"Other Non-Property Taxes":95304.6,"Charges for Services":332449.98,"Use and Sale of Property":17389.83,"Other Local Revenues":302668.88,"State Aid":551700.45,"Federal Aid":3845.04,"Charges to Other Governments":418658.41},"debt_end":1213812.17,"debt_by":{"Bond":70822.49,"Bond Anticipation Note":843475.42,"Installment Purchase Contract":299514.26},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":9245170.14,"op_exp":7605385,"gf_rev":3948790.08,"gf_exp":2733482.99,"gf_rev_all":3948790.08,"gf_exp_all":2733482.99,"prop_tax":3518010.57,"sales_tax":3461116.31,"state_aid":779786.33,"federal_aid":3946.42,"debt_service":244799.34,"exp_by":{"General Government":1682488.82,"Public Safety":1014911.26,"Transportation":1366653.58,"Economic Development":284767.2,"Community Services":101769.65,"Culture and Recreation":721155.87,"Sanitation":1049980.74,"Employee Benefits":1099171.31,"Debt Service":244799.34,"Utilities":39687.23},"rev_by":{"Real Property Taxes and Assessments":3494071.71,"Other Real Property Tax Items":23938.86,"Sales and Use Tax":3461116.31,"Other Non-Property Taxes":97533.99,"Charges for Services":321792.33,"Use and Sale of Property":147119.91,"Other Local Revenues":464254.15,"State Aid":779786.33,"Federal Aid":3946.42,"Charges to Other Governments":451610.13},"debt_end":1007080.93,"debt_by":{"Bond":35899.22,"Bond Anticipation Note":746202.14,"Installment Purchase Contract":224979.57},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":9504993.03,"op_exp":8785902.38,"gf_rev":3375324.55,"gf_exp":3146515.3,"gf_rev_all":3375324.55,"gf_exp_all":3146515.3,"prop_tax":3473351.01,"sales_tax":3396682.01,"state_aid":878202.4,"federal_aid":3013.39,"debt_service":245418.01,"exp_by":{"General Government":1973203.47,"Public Safety":1215760.9,"Transportation":1263095.18,"Economic Development":582462,"Community Services":111565.97,"Culture and Recreation":719072.08,"Sanitation":1408330.59,"Employee Benefits":1230712.63,"Debt Service":245418.01,"Utilities":36281.55},"rev_by":{"Real Property Taxes and Assessments":3433553,"Other Real Property Tax Items":39798.01,"Sales and Use Tax":3396682.01,"Other Non-Property Taxes":94480.92,"Charges for Services":298260.24,"Use and Sale of Property":153022.32,"Other Local Revenues":422296.24,"State Aid":878202.4,"Federal Aid":3013.39,"Charges to Other Governments":785684.5},"debt_end":797029.92,"debt_by":{"Bond":0,"Bond Anticipation Note":649220.52,"Installment Purchase Contract":147809.4},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":9626431.05,"op_exp":9173171.17,"gf_rev":3933759.03,"gf_exp":3706139.04,"gf_rev_all":3933759.03,"gf_exp_all":3706139.04,"prop_tax":3619746.33,"sales_tax":3447190.8,"state_aid":733772.99,"federal_aid":1323.79,"debt_service":204254.63,"exp_by":{"General Government":2858197.3,"Public Safety":1343946.1,"Transportation":1277053.54,"Economic Development":202792.23,"Community Services":159354.16,"Culture and Recreation":757304.07,"Sanitation":1048720.52,"Employee Benefits":1286603.99,"Debt Service":204254.63,"Utilities":34944.63},"rev_by":{"Real Property Taxes and Assessments":3579752.23,"Other Real Property Tax Items":39994.1,"Sales and Use Tax":3447190.8,"Other Non-Property Taxes":93107.56,"Charges for Services":310881.77,"Use and Sale of Property":183981.92,"Other Local Revenues":580464.13,"State Aid":733772.99,"Federal Aid":1323.79,"Charges to Other Governments":655961.76},"debt_end":948945.6,"debt_by":{"Bond":329135,"Bond Anticipation Note":551900.67,"Installment Purchase Contract":67909.93},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":2684708.1,"own_levy":1802663.6,"full_value":1385597026,"rate":1.93758217549754,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":3055828.98,"own_levy":1756573.03,"full_value":1390792368,"rate":2.19718561182096,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":3494074.42,"own_levy":1758224.2,"full_value":1550462169,"rate":2.25356960644423,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":3460928.03,"own_levy":1379663.87,"full_value":1665778123,"rate":2.07766447536663,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":3582978.16,"own_levy":1426388.2,"full_value":1770589420,"rate":2.02360757357287,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":4064104.32,"own_levy":1458165.62,"full_value":2110592716,"rate":1.92557488197074,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":2576932,"proposed":2573669,"limit":2642917,"diff":67376,"override":false,"levy_growth_pct":-0.13,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":2573669,"proposed":2591669,"limit":2679376,"diff":87707,"override":false,"levy_growth_pct":0.7,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":2591669,"proposed":2682934,"limit":2682934,"diff":0,"override":false,"levy_growth_pct":3.52,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":2682503,"proposed":3049314,"limit":2739410,"diff":-309904,"override":true,"levy_growth_pct":13.67,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":3054737,"proposed":3491319,"limit":3112016,"diff":-379303,"override":true,"levy_growth_pct":14.29,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":3491319,"proposed":3459042,"limit":3579234,"diff":120192,"override":false,"levy_growth_pct":-0.92,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":3459042,"proposed":3581327,"limit":3609733,"diff":28406,"override":false,"levy_growth_pct":3.54,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":3581327,"proposed":4061869,"limit":3720096,"diff":-341773,"override":true,"levy_growth_pct":13.42,"exceeds":true,"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":0,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":1.6705,"fb":4566313.06,"exp":2733482.99,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":1.4884,"fb":4683296.94,"exp":3146515.3,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":1.2793,"fb":4741133,"exp":3706139.04,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":3464,"denom_kind":"capita","afr_year":2025,"op_exp":9173171.17,"op_rev":9626431.05,"op_exp_per":2648,"prop_tax_per":1045,"state_aid_share":7.6,"sales_tax_share":35.8,"prop_tax_share":37.6,"debt_service_share":2.2,"debt_end":948945.6,"debt_per":274,"exp_growth_5y":55.7,"rev_growth_5y":33.8,"gf_result":227619.98999999976,"fb_ratio":127.9,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","levy_latest":4064104.32,"levy_year":2026,"levy_growth":51.4,"levy_growth_span":"2021–2026","fv_rate":1.93,"cap_overrides":[2022,2023,2026],"cap_exceeded":[2022,2023,2026],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":913,"pctile":92,"n":101},"prop_tax_per":{"median":409,"pctile":94,"n":101},"debt_per":{"median":316,"pctile":46,"n":73},"debt_service_share":{"median":2.4,"pctile":47,"n":101},"state_aid_share":{"median":12.6,"pctile":25,"n":101},"sales_tax_share":{"median":22.6,"pctile":74,"n":101},"fb_ratio":{"median":48.1,"pctile":90,"n":96},"exp_growth_5y":{"median":26.7,"pctile":85,"n":100},"levy_growth":{"median":13.2,"pctile":93,"n":101},"fsms_score":{"median":3.3,"pctile":14,"n":88}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 127.9% 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 2026 (by $341,773, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}