{"fid":"washington-county/village-cambridge","entity_id":"washington-county/village-cambridge","name":"Village of Cambridge","kind":"village","kind_label":"Village","county":"Washington","region":"capital-region","osc_code":"530490600660","beds":null,"match":"matched","in_asr_manifest":true,"in_batch3":false,"osc_name":"Village of Cambridge","population":{"value":1815,"year":2025,"base2020":1816,"src":"popest-2025","loc":"Cambridge village, SUMLEV 162"},"series":[{"year":2019,"pe":"2019-05-31","op_rev":1427877.15,"op_exp":1373588.59,"gf_rev":1353396.53,"gf_exp":1281359.33,"gf_rev_all":1353396.53,"gf_exp_all":1332520.33,"prop_tax":952551.61,"sales_tax":33294,"state_aid":104930.06,"federal_aid":0,"debt_service":166642.36,"exp_by":{"General Government":202113.59,"Public Safety":369109.19,"Transportation":343481.82,"Economic Development":507.4,"Culture and Recreation":106263.62,"Sanitation":6933.91,"Community Services":2700,"Employee Benefits":175836.7,"Debt Service":166642.36},"rev_by":{"Real Property Taxes and Assessments":919300.21,"Other Real Property Tax Items":33251.4,"Sales and Use Tax":33294,"Other Non-Property Taxes":31207.7,"Charges for Services":57592.41,"Charges to Other Governments":187069.57,"Use and Sale of Property":27588.61,"Other Local Revenues":33643.19,"State Aid":104930.06},"debt_end":179637.17,"debt_by":{"Bond":27567.43,"Bond Anticipation Note":152069.74},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Village.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-05-31","op_rev":1435690.41,"op_exp":1352965.15,"gf_rev":1368380.13,"gf_exp":1261631.38,"gf_rev_all":1368380.13,"gf_exp_all":1308672.38,"prop_tax":981031.6799999999,"sales_tax":34640,"state_aid":90251.86,"federal_aid":0,"debt_service":162065.2,"exp_by":{"General Government":194326.1,"Public Safety":375139.78,"Transportation":342062.36,"Community Services":500,"Economic Development":3844.4,"Culture and Recreation":104832.51,"Sanitation":7185.81,"Employee Benefits":163008.99,"Debt Service":162065.2},"rev_by":{"Real Property Taxes and Assessments":948030.74,"Other Real Property Tax Items":33000.94,"Sales and Use Tax":34640,"Other Non-Property Taxes":30132.67,"Charges for Services":60588.9,"Charges to Other Governments":190643.91,"Use and Sale of Property":1849.19,"Other Local Revenues":46552.2,"State Aid":90251.86},"debt_end":155379.82,"debt_by":{"Bond":132000,"Bond Anticipation Note":23379.82},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Village.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-05-31","op_rev":1449421.66,"op_exp":1200539.04,"gf_rev":1383077.94,"gf_exp":1123633.7,"gf_rev_all":1383077.94,"gf_exp_all":1285804.7,"prop_tax":1002007.68,"sales_tax":36249,"state_aid":78943.81,"federal_aid":0,"debt_service":50847.64,"exp_by":{"General Government":206983.69,"Public Safety":413569.87,"Transportation":270462.9,"Community Services":0,"Economic Development":5411.4,"Culture and Recreation":93317.78,"Sanitation":4084.76,"Employee Benefits":155861,"Debt Service":50847.64},"rev_by":{"Real Property Taxes and Assessments":968425.52,"Other Real Property Tax Items":33582.16,"Sales and Use Tax":36249,"Other Non-Property Taxes":28389,"Charges for Services":59126.95,"Charges to Other Governments":204773.61,"Use and Sale of Property":1083.69,"Other Local Revenues":38847.92,"State Aid":78943.81},"debt_end":3808030.33,"debt_by":{"Bond":3802933.33,"Bond Anticipation Note":5097},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Village.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-05-31","op_rev":1554720.44,"op_exp":1680379.87,"gf_rev":1486715.36,"gf_exp":1589963.39,"gf_rev_all":1486715.36,"gf_exp_all":1615004.39,"prop_tax":1097931.8699999999,"sales_tax":39568.5,"state_aid":80576.39,"federal_aid":1650,"debt_service":256189.11,"exp_by":{"General Government":215481.91,"Public Safety":612988.93,"Transportation":296220.76,"Community Services":3280,"Economic Development":11150.75,"Culture and Recreation":112864.66,"Sanitation":4754.71,"Employee Benefits":167449.04,"Debt Service":256189.11},"rev_by":{"Real Property Taxes and Assessments":1062099.47,"Other Real Property Tax Items":35832.4,"Sales and Use Tax":39568.5,"Other Non-Property Taxes":28377.59,"Charges for Services":63122.05,"Charges to Other Governments":207868.94,"Use and Sale of Property":1081.74,"Other Local Revenues":34543.36,"State Aid":80576.39,"Federal Aid":1650},"debt_end":3676318.32,"debt_by":{"Bond":3676318.32,"Bond Anticipation Note":0},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Village.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-05-31","op_rev":1881351.02,"op_exp":1722980.73,"gf_rev":1814441.84,"gf_exp":1627902.01,"gf_rev_all":1814441.84,"gf_exp_all":1844233.19,"prop_tax":1121349.13,"sales_tax":47248.5,"state_aid":187325.8,"federal_aid":198263.04,"debt_service":250410.69,"exp_by":{"General Government":221557.31,"Public Safety":477655.51,"Transportation":435934.58,"Economic Development":52920.89,"Culture and Recreation":117743.89,"Sanitation":3753.3,"Community Services":2440,"Employee Benefits":160564.56,"Debt Service":250410.69},"rev_by":{"Real Property Taxes and Assessments":1084391.14,"Other Real Property Tax Items":36957.99,"Sales and Use Tax":47248.5,"Other Non-Property Taxes":28597.22,"Charges for Services":62665.7,"Charges to Other Governments":209383.18,"Use and Sale of Property":1706.24,"Other Local Revenues":24812.21,"State Aid":187325.8,"Federal Aid":198263.04},"debt_end":3546484.22,"debt_by":{"Bond":3546484.22},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Village.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-05-31","op_rev":1706381.03,"op_exp":1812792.56,"gf_rev":1631700.72,"gf_exp":1716199.79,"gf_rev_all":1631700.72,"gf_exp_all":1741240.79,"prop_tax":1140064.39,"sales_tax":52020.5,"state_aid":156785.9,"federal_aid":0,"debt_service":243100.69,"exp_by":{"General Government":228834.8,"Public Safety":527757.25,"Transportation":451493.62,"Economic Development":54574.57,"Culture and Recreation":112245.39,"Sanitation":3405.64,"Employee Benefits":191380.6,"Debt Service":243100.69},"rev_by":{"Real Property Taxes and Assessments":1106663.22,"Other Real Property Tax Items":33401.17,"Sales and Use Tax":52020.5,"Other Non-Property Taxes":26843.18,"Charges for Services":59607.86,"Charges to Other Governments":245551.31,"Use and Sale of Property":3785,"Other Local Revenues":21722.89,"State Aid":156785.9},"debt_end":3982991.46,"debt_by":{"Bond":3982991.46},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Village.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-05-31","op_rev":1923559.75,"op_exp":1836757.36,"gf_rev":1836720.7,"gf_exp":1718140.28,"gf_rev_all":1836720.7,"gf_exp_all":1743181.28,"prop_tax":1149062.94,"sales_tax":52674.5,"state_aid":152062.93,"federal_aid":0,"debt_service":294744.68,"exp_by":{"General Government":231175.83,"Public Safety":488806.5,"Transportation":400275.97,"Economic Development":10252.25,"Culture and Recreation":142961.21,"Sanitation":6648.77,"Employee Benefits":261892.15,"Debt Service":294744.68},"rev_by":{"Real Property Taxes and Assessments":1135134.88,"Other Real Property Tax Items":13928.06,"Sales and Use Tax":52674.5,"Other Non-Property Taxes":19361,"Charges for Services":115381.55,"Charges to Other Governments":230816.51,"Other Local Revenues":19820.32,"Use and Sale of Property":184380,"State Aid":152062.93},"debt_end":3850913.64,"debt_by":{"Bond":3850913.64},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Village.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":968524,"own_levy":968524,"full_value":113841634,"rate":8.50764317033608,"sheet":"Village","src":"taxtable-2021"},{"year":2022,"levy":1061176,"own_levy":1061176,"full_value":105984908,"rate":10.0125198957572,"sheet":"Village","src":"taxtable-2022"},{"year":2023,"levy":1083758,"own_levy":1083758,"full_value":104476028,"rate":10.3732695504082,"sheet":"Village","src":"taxtable-2023"},{"year":2024,"levy":1108425,"own_levy":1108425,"full_value":122319612,"rate":9.06171121602315,"sheet":"Village","src":"taxtable-2024"},{"year":2025,"levy":1130632,"own_levy":1130632,"full_value":133888759,"rate":8.44456254912334,"sheet":"Village","src":"taxtable-2025"},{"year":2026,"levy":1160523,"own_levy":1160523,"full_value":143799619,"rate":8.07041776654499,"sheet":"Village","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":904196,"proposed":919300,"limit":926269,"diff":6969,"override":false,"levy_growth_pct":1.67,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":919300,"proposed":948424,"limit":955111,"diff":6687,"override":false,"levy_growth_pct":3.17,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":948424,"proposed":968524,"limit":982810,"diff":14286,"override":false,"levy_growth_pct":2.12,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":968524,"proposed":1061176,"limit":1002053,"diff":-59123,"override":true,"levy_growth_pct":9.57,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":1061176,"proposed":1082514,"limit":1084751,"diff":2237,"override":false,"levy_growth_pct":2.01,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":1084392,"proposed":1107425,"limit":1109295,"diff":1870,"override":false,"levy_growth_pct":2.12,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":1108425,"proposed":1130632,"limit":1150908,"diff":20276,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":1130632,"proposed":1159420,"limit":1163633,"diff":4213,"override":false,"levy_growth_pct":2.55,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":1160523,"proposed":1221580,"limit":1188623,"diff":-32957,"override":true,"levy_growth_pct":5.26,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":17.5,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":42.9,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2023"},{"year":2024,"stress":"Significant Fiscal Stress","fiscal_score":65.4,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":36.7,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.0291,"fb":53628.17,"exp":1844233.19,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0,"fb":0,"exp":1741240.79,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.0474,"fb":82633.52,"exp":1743181.28,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Village of Cambridge – Payroll (2015M-74)","issued":"July 3, 2015","types":"Village","topics":"Payroll/Employee Benefits","url":"https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":1815,"denom_kind":"capita","afr_year":2025,"op_exp":1836757.36,"op_rev":1923559.75,"op_exp_per":1012,"prop_tax_per":633,"state_aid_share":7.9,"sales_tax_share":2.7,"prop_tax_share":59.7,"debt_service_share":16,"debt_end":3850913.64,"debt_per":2122,"exp_growth_5y":53,"rev_growth_5y":32.7,"gf_result":93539.41999999993,"fb_ratio":4.7,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":36.7,"fsms_env":"No Designation","levy_latest":1160523,"levy_year":2026,"levy_growth":19.8,"levy_growth_span":"2021–2026","fv_rate":8.07,"cap_overrides":[2022,2027],"cap_exceeded":[2022,2027],"audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1295,"pctile":35,"n":47},"prop_tax_per":{"median":380,"pctile":84,"n":47},"debt_per":{"median":1152.5,"pctile":70,"n":42},"debt_service_share":{"median":6.5,"pctile":84,"n":48},"state_aid_share":{"median":5.9,"pctile":78,"n":48},"sales_tax_share":{"median":14,"pctile":9,"n":48},"fb_ratio":{"median":42.4,"pctile":11,"n":42},"exp_growth_5y":{"median":20.8,"pctile":82,"n":46},"levy_growth":{"median":10.7,"pctile":79,"n":46},"fsms_score":{"median":4.2,"pctile":96,"n":36}},"flags":[{"id":"fb_low","label":"Low fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 4.7% of gross expenditures (FY 2025); threshold < 5%.","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 $32,957, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}