Civic Finance

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

Mid-Hudson › Towns › Overlapping entities

Town of Claverack

Town · Columbia County · Mid-Hudson · OSC municipal code 100316900000

Population 5,980 (Census estimate 2025; 2020 base 6,085) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 56.6% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Mid-Hudson towns

IndicatorTown of ClaverackPeer medianPercentilePeersBasis
Operating spending per capita$817$1,10625th114AFR 2025, operating funds (our calc)
Property tax per capita$138$5792nd114AFR 2025 real property taxes (our calc)
Debt per capita$355$41541st97AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending7.5%3.9%86th114AFR 2025 (our calc)
State aid % of operating revenue15.5%10.6%72nd114AFR 2025 (our calc)
Sales tax % of operating revenue38.2%7.1%96th114AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)56.6%40.1%67th104OSC FSMS FY2025
Operating spending growth over 5 AFR years81.1%27.3%99th111AFR 2021–2025 (our calc)
Levy growth-28.7%14.4%2nd1142021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.33.343rd97OSC 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$1.2M$2.4M$3.7M$4.9M2019202020212022202320242025Revenue 2019: $3.2MRevenue 2020: $2.7MRevenue 2021: $3.4MRevenue 2022: $3.8MRevenue 2023: $3.9MRevenue 2024: $4.3MRevenue 2025: $4.5MSpending 2019: $2.8MSpending 2020: $2.3MSpending 2021: $2.7MSpending 2022: $3.3MSpending 2023: $3.4MSpending 2024: $3.8MSpending 2025: $4.9M

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)
$-208k$-125k$-43k$40k$123k2019202020212022202320242025General fund result (incl. transfers) 2019: $-26kGeneral fund result (incl. transfers) 2020: $48kGeneral fund result (incl. transfers) 2021: $31kGeneral fund result (incl. transfers) 2022: $123kGeneral fund result (incl. transfers) 2023: $-101kGeneral fund result (incl. transfers) 2024: $-60kGeneral fund result (incl. transfers) 2025: $-208k

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$668k$1.3M$2.0M$2.7M2019202020212022202320242025Debt outstanding 2019: $2.7MDebt outstanding 2020: $2.4MDebt outstanding 2021: $2.2MDebt outstanding 2022: $2.2MDebt outstanding 2023: $2.0MDebt outstanding 2024: $2.4MDebt outstanding 2025: $2.1MDebt service 2019: $282kDebt service 2020: $284kDebt service 2021: $285kDebt service 2022: $249kDebt service 2023: $251kDebt service 2024: $254kDebt service 2025: $367k

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

Property tax levy (OSC tax tables) Total levy
$0k$218k$436k$654k$873k202120222023202420252026Total levy 2021: $873kTotal levy 2022: $868kTotal levy 2023: $840kTotal levy 2024: $872kTotal levy 2025: $803kTotal levy 2026: $622k

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

OSC FSMS fund balance ratio
FY202374.4%FY202461.6%FY202556.6%

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 DesignationFY20230 No DesignationFY20240 No DesignationFY20253.3 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)$3,173,543$2,816,707$1,023,981$1,049,524$891,813$1,125,127$546,586$282,428$2,673,800afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,734,933$2,309,753$881,017$832,958$874,397$1,159,288$203,789$283,650$2,420,325afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$3,436,404$2,697,712$1,040,601$1,009,985$872,776$1,414,623$388,366$284,872$2,160,616afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$3,802,588$3,284,786$1,206,925$1,084,228$868,338$1,617,423$495,722$249,151$2,163,230afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$3,893,717$3,358,832$1,036,632$1,137,747$840,517$1,631,883$540,229$250,741$1,972,046afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$4,296,737$3,774,394$1,298,856$1,358,642$883,087$1,592,622$617,605$254,058$2,413,360afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$4,487,737$4,884,716$1,607,398$1,815,373$822,417$1,715,676$694,996$367,002$2,125,286afr-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$897,875$891,226$951,646$60,420-0.7%No
2020$891,226$874,260$933,052$58,792-1.9%No
2021$874,260$872,638$910,507$37,869-0.2%No
2022$872,638$868,200$905,707$37,507-0.5%No
2023$868,200$840,379$879,400$39,021-3.2%No
2024$840,379$872,336$882,219$9,8833.8%No
2025$872,336$804,583$911,516$106,933-7.8%No
2026$804,583$621,805$672,364$50,559-22.7%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 Designation26.7fsms-muni-2019 ⓘ
2020No Designation0No Designation26.7fsms-muni-2020 ⓘ
2021No Designation0No Designation13.3fsms-muni-2021 ⓘ
2022No Designation0No Designation20fsms-muni-2022 ⓘ
2023No Designation0No Designation0fsms-muni-2023 ⓘ
2024No Designation0No Designation6.7fsms-muni-2024 ⓘ
2025No Designation3.3No Designation6.7fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 74.4% ($846,265 of $1,137,747) fsms-ind1-muni-2023 ⓘ · FY2024 61.6% ($837,269 of $1,358,642) fsms-ind1-muni-2024 ⓘ · FY2025 56.6% ($1,027,571 of $1,815,373) fsms-ind1-muni-2025 ⓘ

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

Profile data as JSON: /api/entity/columbia-county/claverack.json