Civic Finance

Budgets, levies, debt, fund balance and fiscal-stress data for local governments and school districts, straight from state filings.

Capital Region › Towns › Overlapping entities

Town of New Scotland

Town · Albany County · Capital Region · OSC municipal code 010358100000

Population 9,299 (Census estimate 2025; 2020 base 9,077) popest-2025 ⓘ · Meeting coverage: documents

No indicator flags.

Compared with Capital Region towns

IndicatorTown of New ScotlandPeer medianPercentilePeersBasis
Operating spending per capita$900$91347th101AFR 2025, operating funds (our calc)
Property tax per capita$321$40936th101AFR 2025 real property taxes (our calc)
Debt per capita$285$31647th73AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending3.4%2.4%63rd101AFR 2025 (our calc)
State aid % of operating revenue8%12.6%27th101AFR 2025 (our calc)
Sales tax % of operating revenue36.3%22.6%76th101AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)7.9%48.1%4th96OSC FSMS FY2025
Operating spending growth over 5 AFR years28.2%26.7%54th100AFR 2021–2025 (our calc)
Levy growth1%13.2%8th1012021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)9.63.384th88OSC FSMS FY2025

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

Operating funds: revenue vs. spending RevenueSpending
$0k$2.3M$4.5M$6.8M$9.0M2019202020212022202320242025Revenue 2019: $6.7MRevenue 2020: $6.8MRevenue 2021: $7.6MRevenue 2022: $8.0MRevenue 2023: $8.4MRevenue 2024: $9.0MRevenue 2025: $8.3MSpending 2019: $6.5MSpending 2020: $6.5MSpending 2021: $6.5MSpending 2022: $7.0MSpending 2023: $7.6MSpending 2024: $8.3MSpending 2025: $8.4M

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.

General fund surplus / deficit General fund result (incl. transfers)
$-109k$-8k$93k$194k$295k2019202020212022202320242025General fund result (incl. transfers) 2019: $13kGeneral fund result (incl. transfers) 2020: $10kGeneral fund result (incl. transfers) 2021: $129kGeneral fund result (incl. transfers) 2022: $-5kGeneral fund result (incl. transfers) 2023: $-109kGeneral fund result (incl. transfers) 2024: $295kGeneral fund result (incl. transfers) 2025: $95k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

Debt Debt outstandingDebt service
$0k$1.1M$2.2M$3.3M$4.4M2019202020212022202320242025Debt outstanding 2019: $4.4MDebt outstanding 2020: $4.2MDebt outstanding 2021: $3.8MDebt outstanding 2022: $3.5MDebt outstanding 2023: $3.2MDebt outstanding 2024: $2.9MDebt outstanding 2025: $2.7MDebt service 2019: $418kDebt service 2020: $443kDebt service 2021: $434kDebt service 2022: $373kDebt service 2023: $345kDebt service 2024: $399kDebt service 2025: $282k

Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).

Property tax levy (OSC tax tables) Total levy
$0k$778k$1.6M$2.3M$3.1M202120222023202420252026Total levy 2021: $3.1MTotal levy 2022: $3.1MTotal levy 2023: $3.1MTotal levy 2024: $2.9MTotal levy 2025: $3.0MTotal levy 2026: $3.1M

Levy as reported in OSC's annual tax tables for the year shown.

OSC FSMS fund balance ratio
FY2023-5.3%FY202416.0%FY20257.9%

Assigned + unassigned general fund balance ÷ gross expenditures, as computed by OSC.

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY20210 No DesignationFY20220 No DesignationFY202325 No DesignationFY20240 No DesignationFY20259.6 No Designation

OSC's own scores and designations. 'Not filed' rows mean the AFR was not filed in time to be scored.

Annual Financial Report series

YearOperating revenueOperating spendingGF revenue (incl. transfers)GF spending (incl. transfers)Property taxSales taxState aidDebt serviceDebt outstandingSource
2019 (FYE 2019-12-31)$6,692,473$6,534,407$1,853,189$1,840,076$2,883,576$2,193,579$500,191$417,970$4,366,093afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$6,798,418$6,527,867$1,923,755$1,913,463$2,977,797$2,041,612$521,851$443,058$4,200,040afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$7,648,952$6,527,565$2,133,562$2,004,744$3,080,192$2,493,714$695,479$434,257$3,818,800afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$7,984,796$7,028,108$2,046,676$2,051,411$3,118,714$2,851,605$920,721$373,395$3,537,010afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$8,426,612$7,565,066$2,018,300$2,127,578$3,109,818$2,876,996$830,694$345,481$3,205,600afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$9,003,211$8,345,789$3,371,976$3,076,607$2,875,626$2,967,502$846,707$399,305$2,888,330afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$8,320,722$8,368,481$2,994,896$2,900,341$2,987,386$3,022,392$663,490$281,699$2,652,790afr-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 yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2019$2,783,837$2,872,047$2,876,506$1,3083.2%No
2020$2,872,047$2,969,405$2,970,375$9703.4%No
2021$2,969,405$3,073,484$3,076,108$2,6243.5%No
2022$3,073,484$3,110,447$3,194,634$84,1871.2%No
2023$3,110,447$3,103,437$3,279,270$175,833-0.2%No
2024$3,103,437$2,869,029$3,281,374$412,345-7.5%No
2025$2,869,029$2,988,456$3,012,769$24,3134.2%No
2026$2,988,456$3,102,781$3,114,604$11,8233.8%No

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.

OSC Fiscal Stress Monitoring System

FYStress designationFiscal scoreEnvironmental ratingEnv. scoreSource
2019No Designation0No Designation16.7fsms-muni-2019 ⓘ
2020No Designation0No Designation16.7fsms-muni-2020 ⓘ
2021No Designation0No Designation6.7fsms-muni-2021 ⓘ
2022No Designation0No Designation6.7fsms-muni-2022 ⓘ
2023No Designation25No Designation0fsms-muni-2023 ⓘ
2024No Designation0No Designation0fsms-muni-2024 ⓘ
2025No Designation9.6No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 -5.3% ($-113,024 of $2,118,346) fsms-ind1-muni-2023 ⓘ · FY2024 16% ($576,318 of $3,607,760) fsms-ind1-muni-2024 ⓘ · FY2025 7.9% ($275,587 of $3,505,504) fsms-ind1-muni-2025 ⓘ

No OSC audits matched by name for this entity (osc-audits ⓘ).

In meetings

Context only. These links point to meetings where budget, levy, fund balance, debt or audits came up; they are not used in any figure above.

Budget-related meeting documents (2)

All documents for this entity

Profile data as JSON: /api/entity/albany-county/new-scotland.json