Capital Region › Fire districts › Overlapping entities
Boght Community Fire District
Fire districts have no Census population; per-capita figures are not calculated.
Flags
OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2026 (by $27,427, override planned). Exceeding the limit requires a local law override (60% of the governing body).
Compared with Capital Region fire districts
| Indicator | Boght Community Fire District | Peer median | Percentile | Peers | Basis |
|---|---|---|---|---|---|
| Debt service % of operating spending | 16.3% | 13.1% | 58th | 103 | AFR 2025 (our calc) |
| State aid % of operating revenue | 0% | 0% | 48th | 103 | AFR 2025 (our calc) |
| Operating spending growth over 5 AFR years | -62% | 17.4% | 2nd | 98 | AFR 2021–2025 (our calc) |
Percentile = share of same-class peers in the region with a lower value. A high or low percentile is context, not a judgment. Sales tax for towns and villages is county distribution revenue.
Five-year picture
Our calculation from OSC AFR account data: all funds except custodial (T*), capital projects (H), fixed-asset (K) and long-term debt (W) groups, excluding interfund transfers and debt proceeds.
OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.
Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).
Annual Financial Report series
| Year | Operating revenue | Operating spending | GF revenue (incl. transfers) | GF spending (incl. transfers) | Property tax | Sales tax | State aid | Debt service | Debt outstanding | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| 2019 (FYE 2019-12-31) | $1,309,242 | $925,247 | $1,312,329 | $925,247 | $1,244,440 | $0 | $0 | $361,375 | $4,310,000 | afr-2019 ⓘ · debt-2019 ⓘ OSC snapshot 2026-09-30 |
| 2020 (FYE 2020-12-31) | $1,354,143 | $1,095,834 | $1,353,986 | $1,095,834 | $1,263,106 | $0 | $0 | $365,675 | $4,110,000 | afr-2020 ⓘ · debt-2020 ⓘ OSC snapshot 2026-09-30 |
| 2021 (FYE 2021-12-31) | $1,677,267 | $5,165,696 | $1,362,075 | $1,095,691 | $1,263,276 | $0 | $0 | $4,295,644 | $3,750,000 | afr-2021 ⓘ · debt-2021 ⓘ OSC snapshot 2026-09-30 |
| 2022 (FYE 2022-12-31) | $1,359,080 | $1,091,823 | $1,358,890 | $1,091,823 | $1,288,572 | $0 | $0 | $316,345 | $3,525,000 | afr-2022 ⓘ · debt-2022 ⓘ OSC snapshot 2026-09-30 |
| 2023 (FYE 2023-12-31) | $1,380,311 | $1,350,523 | $1,380,136 | $1,348,989 | $1,314,343 | $0 | $0 | $325,070 | $3,290,000 | afr-2023 ⓘ · debt-2023 ⓘ OSC snapshot 2026-09-30 |
| 2024 (FYE 2024-12-31) | $1,419,325 | $1,241,435 | $1,441,851 | $1,241,435 | $1,340,901 | $0 | $0 | $320,370 | $3,055,000 | afr-2024 ⓘ · debt-2024 ⓘ OSC snapshot 2026-09-30 |
| 2025 (FYE 2025-12-31) | $1,502,623 | $1,963,119 | $1,502,282 | $1,963,119 | $1,367,442 | $0 | $0 | $320,671 | $3,811,409 | afr-2025 ⓘ · debt-2025 ⓘ OSC snapshot 2026-09-30 |
Operating and property-tax figures are our sums of OSC account-level data (independent calculation, not OSC's own totals); GF = general fund (A).
Tax cap filings (OSC)
| Fiscal year | Prior levy | Proposed levy | Levy limit | Limit minus proposed | Levy growth | Override planned |
|---|---|---|---|---|---|---|
| 2019 | $1,244,440 | $1,274,940 | $1,331,712 | $56,772 | 2.5% | No |
| 2020 | $1,274,940 | $1,263,106 | $1,335,421 | $72,315 | -0.9% | No |
| 2021 | $1,263,106 | $1,263,306 | $1,296,408 | $33,102 | 0% | No |
| 2022 | $1,263,306 | $1,288,572 | $1,293,984 | $5,412 | 2% | No |
| 2023 | $1,288,572 | $1,314,343 | $1,323,281 | $8,938 | 2% | No |
| 2024 | $1,314,343 | $1,340,629 | $1,355,645 | $15,016 | 2% | No |
| 2025 | $1,340,629 | $1,367,442 | $1,383,304 | $15,862 | 2% | No |
| 2026 | $1,367,442 | $1,442,442 | $1,415,015 | $-27,427 | 5.5% | Yes |
Source: taxcap ⓘ, snapshot 10/09/2026. Highlighted rows: proposed levy above the computed limit. Filings are as submitted to OSC before budget adoption; a later fiscal year that has not been filed yet does not appear.
No OSC audits matched by name for this entity (osc-audits ⓘ).
Profile data as JSON: /api/entity/albany-county/fd-boght-community-fire-district.json