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 Ghent

Town · Columbia County · Mid-Hudson · OSC municipal code 100332800000

Population 5,210 (Census estimate 2025; 2020 base 5,319) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 79.5% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Mid-Hudson towns

IndicatorTown of GhentPeer medianPercentilePeersBasis
Operating spending per capita$606$1,10610th114AFR 2025, operating funds (our calc)
Property tax per capita$159$5793rd114AFR 2025 real property taxes (our calc)
Debt per capita$22$4153rd97AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending1.9%3.9%29th114AFR 2025 (our calc)
State aid % of operating revenue21.3%10.6%85th114AFR 2025 (our calc)
Sales tax % of operating revenue41.9%7.1%97th114AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)79.5%40.1%80th104OSC FSMS FY2025
Operating spending growth over 5 AFR years25.5%27.3%41st111AFR 2021–2025 (our calc)
Levy growth-1.8%14.4%7th1142021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)03.312th97OSC 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$869k$1.7M$2.6M$3.5M2019202020212022202320242025Revenue 2019: $2.6MRevenue 2020: $2.5MRevenue 2021: $3.0MRevenue 2022: $3.3MRevenue 2023: $3.3MRevenue 2024: $3.4MRevenue 2025: $3.5MSpending 2019: $2.3MSpending 2020: $2.1MSpending 2021: $2.5MSpending 2022: $2.7MSpending 2023: $2.9MSpending 2024: $2.8MSpending 2025: $3.2M

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)
$-40k$17k$75k$132k$189k2019202020212022202320242025General fund result (incl. transfers) 2019: $-40kGeneral fund result (incl. transfers) 2020: $41kGeneral fund result (incl. transfers) 2021: $189kGeneral fund result (incl. transfers) 2022: $103kGeneral fund result (incl. transfers) 2023: $34kGeneral fund result (incl. transfers) 2024: $129kGeneral fund result (incl. transfers) 2025: $71k

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$109k$217k$326k$434k2019202020212022202320242025Debt outstanding 2019: $434kDebt outstanding 2020: $384kDebt outstanding 2021: $333kDebt outstanding 2022: $281kDebt outstanding 2023: $228kDebt outstanding 2024: $173kDebt outstanding 2025: $117kDebt service 2019: $60kDebt service 2020: $60kDebt service 2021: $60kDebt service 2022: $60kDebt service 2023: $60kDebt service 2024: $60kDebt service 2025: $60k

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

Property tax levy (OSC tax tables) Total levy
$0k$197k$395k$592k$790k202120222023202420252026Total levy 2021: $790kTotal levy 2022: $789kTotal levy 2023: $784kTotal levy 2024: $776kTotal levy 2025: $778kTotal levy 2026: $776k

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

OSC FSMS fund balance ratio
FY202364.3%FY202471.3%FY202579.5%

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 DesignationFY20250 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)$2,619,526$2,332,385$682,334$722,359$795,608$984,657$454,498$60,495$434,125afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,470,592$2,082,898$670,370$629,841$798,115$1,015,465$411,639$60,494$384,397afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$2,952,076$2,515,055$809,464$620,018$804,987$1,240,408$516,626$60,494$333,435afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$3,268,616$2,734,010$931,700$829,028$799,985$1,377,977$624,277$60,494$281,209afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$3,299,964$2,864,852$924,930$890,783$802,874$1,375,576$626,439$60,495$227,688afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$3,416,297$2,849,940$1,120,510$991,152$793,875$1,346,320$538,926$60,495$172,840afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$3,477,569$3,155,698$1,117,150$1,046,465$829,167$1,455,547$739,210$60,495$116,632afr-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$770,192$780,761$809,657$28,8961.4%No
2020$780,761$780,491$819,532$39,041-0%No
2021$780,491$789,955$818,830$28,8751.2%No
2022$789,955$788,767$819,514$30,747-0.1%No
2023$788,767$784,663$842,446$57,783-0.5%No
2024$784,663$775,553$835,794$60,241-1.2%No
2025$775,553$778,480$784,508$6,0280.4%No
2026$778,480$776,110$809,923$33,813-0.3%No
2027$776,110$813,542$813,542$04.8%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 Designation26.7fsms-muni-2019 ⓘ
2020No Designation0Susceptible Environmental Stress33.3fsms-muni-2020 ⓘ
2021No Designation0No Designation26.7fsms-muni-2021 ⓘ
2022No Designation0No Designation20fsms-muni-2022 ⓘ
2023No Designation0No Designation13.3fsms-muni-2023 ⓘ
2024No Designation0No Designation13.3fsms-muni-2024 ⓘ
2025No Designation0No Designation13.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 64.3% ($572,925 of $890,783) fsms-ind1-muni-2023 ⓘ · FY2024 71.3% ($707,087 of $991,152) fsms-ind1-muni-2024 ⓘ · FY2025 79.5% ($831,373 of $1,046,465) fsms-ind1-muni-2025 ⓘ

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

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