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 Kinderhook

Town · Columbia County · Mid-Hudson · OSC municipal code 100343800000

Population 8,091 (Census estimate 2025; 2020 base 8,219) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 110.4% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Mid-Hudson towns

IndicatorTown of KinderhookPeer medianPercentilePeersBasis
Operating spending per capita$562$1,1066th114AFR 2025, operating funds (our calc)
Property tax per capita$229$5797th114AFR 2025 real property taxes (our calc)
Debt per capita$22$4153rd97AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending3.3%3.9%46th114AFR 2025 (our calc)
State aid % of operating revenue14.7%10.6%70th114AFR 2025 (our calc)
Sales tax % of operating revenue33.6%7.1%95th114AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)110.4%40.1%91st104OSC FSMS FY2025
Operating spending growth over 5 AFR years23.6%27.3%33rd111AFR 2021–2025 (our calc)
Levy growth10.3%14.4%34th1142021–2026 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$1.3M$2.7M$4.0M$5.4M2019202020212022202320242025Revenue 2019: $3.8MRevenue 2020: $3.8MRevenue 2021: $4.2MRevenue 2022: $4.4MRevenue 2023: $5.0MRevenue 2024: $5.0MRevenue 2025: $5.4MSpending 2019: $3.7MSpending 2020: $3.4MSpending 2021: $3.7MSpending 2022: $3.9MSpending 2023: $4.4MSpending 2024: $4.8MSpending 2025: $4.5M

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)
$-1.4M$-651k$147k$945k$1.7M2019202020212022202320242025General fund result (incl. transfers) 2019: $-48kGeneral fund result (incl. transfers) 2020: $113kGeneral fund result (incl. transfers) 2021: $625kGeneral fund result (incl. transfers) 2022: $631kGeneral fund result (incl. transfers) 2023: $414kGeneral fund result (incl. transfers) 2024: $-1.4MGeneral fund result (incl. transfers) 2025: $1.7M

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$274k$548k$822k$1.1M2019202020212022202320242025Debt outstanding 2019: $1.1MDebt outstanding 2020: $977kDebt outstanding 2021: $805kDebt outstanding 2022: $631kDebt outstanding 2023: $470kDebt outstanding 2024: $319kDebt outstanding 2025: $182kDebt service 2019: $258kDebt service 2020: $264kDebt service 2021: $204kDebt service 2022: $200kDebt service 2023: $182kDebt service 2024: $168kDebt service 2025: $148k

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

Property tax levy (OSC tax tables) Total levy
$0k$373k$746k$1.1M$1.5M202120222023202420252026Total levy 2021: $1.4MTotal levy 2022: $1.5MTotal levy 2023: $1.4MTotal levy 2024: $1.4MTotal levy 2025: $1.5MTotal levy 2026: $1.5M

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

OSC FSMS fund balance ratio
FY2023176.8%FY202412.0%FY2025110.4%

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 DesignationFY20249.6 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)$3,833,429$3,680,627$912,788$960,532$1,712,538$1,230,290$267,178$257,575$1,095,793afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$3,824,813$3,410,665$927,199$814,638$1,741,271$1,268,257$362,015$264,030$977,349afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$4,246,852$3,675,656$1,566,457$941,925$1,691,904$1,543,565$527,785$204,456$804,909afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$4,428,281$3,851,810$1,661,156$1,030,535$1,779,514$1,692,230$422,786$199,860$631,011afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$4,951,247$4,417,081$1,496,756$1,082,538$1,752,742$1,711,034$603,664$182,265$470,041afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$4,956,458$4,786,124$1,677,147$3,125,646$1,805,901$1,668,106$497,590$167,678$318,513afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$5,355,984$4,543,647$3,054,589$1,312,391$1,851,638$1,801,835$784,942$148,478$182,038afr-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$1,331,270$1,369,434$1,375,964$6,5302.9%No
2020$1,369,434$1,394,459$1,415,243$20,7841.8%No
2021$1,394,459$1,352,921$1,445,224$92,303-3%No
2022$1,352,921$1,475,868$1,417,544$-58,3249.1%Yes
2023$1,475,868$1,401,324$1,459,648$0-5%No
2024$1,401,324$1,424,884$1,496,495$71,6111.7%No
2025$1,424,884$1,459,851$1,484,116$24,2652.5%No
2026$1,459,851$1,531,132$1,531,132$04.9%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 Designation20fsms-muni-2020 ⓘ
2021No Designation0No Designation13.3fsms-muni-2021 ⓘ
2022No Designation0No Designation0fsms-muni-2022 ⓘ
2023No Designation0No Designation3.3fsms-muni-2023 ⓘ
2024No Designation9.6No Designation3.3fsms-muni-2024 ⓘ
2025No Designation3.3No Designation10fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 176.8% ($1,913,831 of $1,082,538) fsms-ind1-muni-2023 ⓘ · FY2024 12% ($376,552 of $3,125,646) fsms-ind1-muni-2024 ⓘ · FY2025 110.4% ($1,448,310 of $1,312,391) fsms-ind1-muni-2025 ⓘ

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

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