{"fid":"wayne-county/williamson","entity_id":"wayne-county/williamson","name":"Town of Williamson","kind":"town","kind_label":"Town","county":"Wayne","region":"rochester","osc_code":"540391000000","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Town of Williamson","population":{"value":6790,"year":2025,"base2020":6843,"src":"popest-2025","loc":"Williamson town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":5988606.45,"op_exp":5253968.27,"gf_rev":1499413.45,"gf_exp":1544262.27,"gf_rev_all":1499413.45,"gf_exp_all":1544262.27,"prop_tax":1859777,"sales_tax":589350,"state_aid":303754,"federal_aid":450000,"debt_service":162338,"exp_by":{"General Government":604963.07,"Public Safety":133757,"Health":2172,"Transportation":1444502,"Economic Development":461736,"Culture and Recreation":233117,"Sanitation":330771,"Community Services":17359,"Employee Benefits":820883.2,"Debt Service":162338,"Utilities":1042370},"rev_by":{"Real Property Taxes and Assessments":1771252,"Other Real Property Tax Items":88525,"Sales and Use Tax":589350,"Other Non-Property Taxes":72069,"Charges for Services":2306248,"Use and Sale of Property":37848.45,"Other Local Revenues":160281,"State Aid":303754,"Federal Aid":450000,"Charges to Other Governments":209279},"debt_end":540000,"debt_by":{"Bond":540000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":5761574,"op_exp":5024161,"gf_rev":1624342,"gf_exp":1478738,"gf_rev_all":1624342,"gf_exp_all":1478738,"prop_tax":1859185,"sales_tax":641904,"state_aid":379330,"federal_aid":0,"debt_service":156938,"exp_by":{"General Government":638734,"Public Safety":137934,"Health":2574,"Transportation":1297837,"Economic Development":7889,"Community Services":14932,"Culture and Recreation":169627,"Sanitation":305132,"Employee Benefits":795146,"Debt Service":156938,"Utilities":1497418},"rev_by":{"Real Property Taxes and Assessments":1813977,"Other Real Property Tax Items":45208,"Sales and Use Tax":641904,"Other Non-Property Taxes":56027,"Charges for Services":2405144,"Charges to Other Governments":207222,"Use and Sale of Property":6658,"Other Local Revenues":206104,"State Aid":379330,"Federal Aid":0},"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":6027028,"op_exp":5135396,"gf_rev":1839337,"gf_exp":1627937,"gf_rev_all":1879337,"gf_exp_all":1627937,"prop_tax":1949366,"sales_tax":720702,"state_aid":411074,"federal_aid":0,"debt_service":151538,"exp_by":{"General Government":768443,"Public Safety":131534,"Health":2592,"Transportation":1174410,"Economic Development":8944,"Community Services":12340,"Culture and Recreation":148362,"Sanitation":379762,"Employee Benefits":838996,"Debt Service":151538,"Utilities":1518475},"rev_by":{"Real Property Taxes and Assessments":1846708,"Other Real Property Tax Items":102658,"Sales and Use Tax":720702,"Other Non-Property Taxes":56356,"Charges for Services":2356085,"Charges to Other Governments":308858,"Use and Sale of Property":23326,"Other Local Revenues":201261,"State Aid":411074},"debt_end":270000,"debt_by":{"Bond":270000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":6715157,"op_exp":5638194,"gf_rev":2350043,"gf_exp":1613350,"gf_rev_all":2400043,"gf_exp_all":2278059,"prop_tax":1867903,"sales_tax":752367,"state_aid":463670,"federal_aid":664709,"debt_service":146138,"exp_by":{"General Government":731127,"Public Safety":168374,"Health":3100,"Transportation":1633265,"Economic Development":8973,"Community Services":17609,"Culture and Recreation":155072,"Sanitation":459884,"Employee Benefits":802025,"Debt Service":146138,"Utilities":1512627},"rev_by":{"Real Property Taxes and Assessments":1858698,"Other Real Property Tax Items":9205,"Sales and Use Tax":752367,"Other Non-Property Taxes":58105,"Charges for Services":2400031,"Charges to Other Governments":313687,"Use and Sale of Property":32664,"Other Local Revenues":162021,"State Aid":463670,"Federal Aid":664709},"debt_end":4681830,"debt_by":{"Bond":135000,"Bond Anticipation Note":4546830},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":6107948,"op_exp":5719273,"gf_rev":1634913,"gf_exp":1842471,"gf_rev_all":1684913,"gf_exp_all":1842471,"prop_tax":1947300,"sales_tax":809600,"state_aid":412957,"federal_aid":0,"debt_service":473401,"exp_by":{"General Government":756690,"Public Safety":160705,"Health":2680,"Transportation":1481256,"Economic Development":5575,"Community Services":41462,"Culture and Recreation":160276,"Sanitation":399683,"Employee Benefits":803714,"Debt Service":473401,"Utilities":1433831},"rev_by":{"Real Property Taxes and Assessments":1907237,"Other Real Property Tax Items":40063,"Sales and Use Tax":809600,"Other Non-Property Taxes":56613,"Charges for Services":2425093,"Use and Sale of Property":130476,"Other Local Revenues":172623,"State Aid":412957,"Charges to Other Governments":153286},"debt_end":7300000,"debt_by":{"Bond":7300000,"Bond Anticipation Note":0},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":7578874,"op_exp":7141832,"gf_rev":1885984,"gf_exp":1774340,"gf_rev_all":1900978,"gf_exp_all":1774340,"prop_tax":2380355,"sales_tax":983004,"state_aid":437537,"federal_aid":0,"debt_service":404537,"exp_by":{"General Government":753680,"Public Safety":162201,"Health":2508,"Transportation":1572801,"Economic Development":16542,"Community Services":34521,"Culture and Recreation":253762,"Sanitation":550480,"Employee Benefits":852221,"Utilities":2538579,"Debt Service":404537},"rev_by":{"Real Property Taxes and Assessments":2365743,"Other Real Property Tax Items":14612,"Sales and Use Tax":983004,"Other Non-Property Taxes":53786,"Charges for Services":2768378,"Use and Sale of Property":351428,"Other Local Revenues":480798,"State Aid":437537,"Charges to Other Governments":123588},"debt_end":7225000,"debt_by":{"Bond":7225000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":8405512,"op_exp":7951372,"gf_rev":1887649,"gf_exp":1823758,"gf_rev_all":1887649,"gf_exp_all":1823758,"prop_tax":2394652,"sales_tax":917998,"state_aid":1244809,"federal_aid":0,"debt_service":404213,"exp_by":{"General Government":813682,"Public Safety":237787,"Health":2758,"Transportation":1810866,"Economic Development":13916,"Culture and Recreation":240148,"Sanitation":661256,"Community Services":21987,"Employee Benefits":934395,"Utilities":2810364,"Debt Service":404213},"rev_by":{"Real Property Taxes and Assessments":2377242,"Other Real Property Tax Items":17410,"Sales and Use Tax":917998,"Other Non-Property Taxes":52723,"Charges for Services":2853575,"Use and Sale of Property":341184,"Other Local Revenues":330402,"State Aid":1244809,"Charges to Other Governments":270169},"debt_end":7150000,"debt_by":{"Bond":7150000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":1847472.66,"own_levy":1525173.12,"full_value":468433216,"rate":3.94394034602363,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":1859632.7,"own_levy":1537673.28,"full_value":505290914,"rate":3.6803208774896,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":1910717.18,"own_levy":1593802.65,"full_value":567125844,"rate":3.36912380244128,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":2370733.38,"own_levy":1603019.02,"full_value":630072388,"rate":3.76263652423378,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":2379795.32,"own_levy":1667014.11,"full_value":699400092,"rate":3.40262368738722,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":2584490.33,"own_levy":1865194.51,"full_value":757662556,"rate":3.41113640833004,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":1730796,"proposed":1771252,"limit":1771395,"diff":143,"override":false,"levy_growth_pct":2.34,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":1771252,"proposed":1813976,"limit":1815402,"diff":1426,"override":false,"levy_growth_pct":2.41,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":1813976,"proposed":1846708,"limit":1854430,"diff":7722,"override":false,"levy_growth_pct":1.8,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":1846708,"proposed":1858698,"limit":1896816,"diff":38118,"override":false,"levy_growth_pct":0.65,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":1858698,"proposed":1907237,"limit":1907237,"diff":0,"override":false,"levy_growth_pct":2.61,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":1907237,"proposed":2364685,"limit":1978545,"diff":-386140,"override":true,"levy_growth_pct":23.98,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":2364685,"proposed":2375788,"limit":2425914,"diff":50126,"override":false,"levy_growth_pct":0.47,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":2376288,"proposed":2582625,"limit":2471952,"diff":-110673,"override":true,"levy_growth_pct":8.68,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":3.3,"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":0.5252,"fb":1690444,"exp":3218537,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.568,"fb":1888802,"exp":3325295,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.5617,"fb":2072517,"exp":3689737,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":6790,"denom_kind":"capita","afr_year":2025,"op_exp":7951372,"op_rev":8405512,"op_exp_per":1171,"prop_tax_per":353,"state_aid_share":14.8,"sales_tax_share":10.9,"prop_tax_share":28.5,"debt_service_share":5.1,"debt_end":7150000,"debt_per":1053,"exp_growth_5y":54.8,"rev_growth_5y":39.5,"gf_result":63891,"fb_ratio":56.2,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","levy_latest":2584490.33,"levy_year":2026,"levy_growth":39.9,"levy_growth_span":"2021–2026","fv_rate":3.41,"cap_overrides":[2024,2026],"cap_exceeded":[2024,2026],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":840.5,"pctile":75,"n":100},"prop_tax_per":{"median":402,"pctile":44,"n":100},"debt_per":{"median":505,"pctile":72,"n":87},"debt_service_share":{"median":5.1,"pctile":51,"n":100},"state_aid_share":{"median":11.5,"pctile":74,"n":100},"sales_tax_share":{"median":13.4,"pctile":45,"n":100},"fb_ratio":{"median":52.1,"pctile":55,"n":98},"exp_growth_5y":{"median":29.3,"pctile":90,"n":99},"levy_growth":{"median":16.8,"pctile":81,"n":99},"fsms_score":{"median":3.3,"pctile":16,"n":97}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 56.2% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]},{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $4,681,830 (2022) to $7,150,000 (2025), +53%.","src":["debt-2022","debt-2025"],"calc":true},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $386,140, override planned), 2026 (by $110,673, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}