{"fid":"yates-county/fd-middlesex","entity_id":null,"name":"Middlesex Fire District","kind":"fire_district","kind_label":"Fire district","county":"Yates","region":"rochester","osc_code":"571152905500","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"series":[],"levy":[],"taxcap":[{"fy":2019,"prior_levy":137520,"proposed":148060,"limit":141051,"diff":-7009,"override":true,"levy_growth_pct":7.66,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":148060,"proposed":158160,"limit":152531,"diff":-5629,"override":true,"levy_growth_pct":6.82,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":158160,"proposed":158410,"limit":160932,"diff":2522,"override":false,"levy_growth_pct":0.16,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":158410,"proposed":204660,"limit":164574,"diff":-40086,"override":true,"levy_growth_pct":29.2,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":204660,"proposed":237856,"limit":209400,"diff":-28456,"override":true,"levy_growth_pct":16.22,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":237856,"proposed":254106,"limit":243899,"diff":-10207,"override":true,"levy_growth_pct":6.83,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":254106,"proposed":268658,"limit":260484,"diff":-8174,"override":true,"levy_growth_pct":5.73,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":268658,"proposed":278646,"limit":274744,"diff":-3902,"override":true,"levy_growth_pct":3.72,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[],"fb":[],"fsms_not_filed":null,"audits":[{"title":"Middlesex Fire District – Fiscal Transparency (2025M-130)","issued":"March 13, 2026","types":"Fire District","topics":"Records and Reports","url":"https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130"},{"title":"Middlesex Fire District – Procurement (2025M-135)","issued":"March 13, 2026","types":"Fire District","topics":"Purchasing","url":"https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135"}],"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":[2022,2023,2024,2025,2026],"cap_exceeded":[2022,2023,2024,2025,2026],"audit_count":2,"audits_5y":2,"transcript_hits":0,"budget_docs":0},"peers":{},"flags":[{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $10,207, override planned), 2025 (by $8,174, override planned), 2026 (by $3,902, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]},{"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"]}]}