Civic Finance

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

Mid-Hudson › Villages › Overlapping entities

Village of Pawling

Village · Dutchess County · Mid-Hudson · OSC municipal code 130464503810

Population 2,070 (Census estimate 2025; 2020 base 1,998) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 65.9% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Mid-Hudson villages

IndicatorVillage of PawlingPeer medianPercentilePeersBasis
Operating spending per capita$1,485$1,90028th48AFR 2025, operating funds (our calc)
Property tax per capita$627$71836th48AFR 2025 real property taxes (our calc)
Debt per capita$8,133$1,60290th45AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending18%8.2%86th48AFR 2025 (our calc)
State aid % of operating revenue4.5%4.8%49th48AFR 2025 (our calc)
Sales tax % of operating revenue3.8%5.9%43rd48AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)65.9%31.1%89th41OSC FSMS FY2025
Operating spending growth over 5 AFR years-8.7%30.7%1st46AFR 2021–2025 (our calc)
Levy growth4.4%15.1%15th472021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)6.73.365th34OSC 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$862k$1.7M$2.6M$3.4M2019202020212022202320242025Revenue 2019: $2.2MRevenue 2020: $3.2MRevenue 2021: $2.6MRevenue 2022: $3.0MRevenue 2023: $2.9MRevenue 2024: $3.4MRevenue 2025: $3.3MSpending 2019: $2.1MSpending 2020: $3.1MSpending 2021: $3.4MSpending 2022: $2.9MSpending 2023: $3.4MSpending 2024: $3.1MSpending 2025: $3.1M

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)
$-284k$-146k$-9k$129k$267k2019202020212022202320242025General fund result (incl. transfers) 2019: $146kGeneral fund result (incl. transfers) 2020: $267kGeneral fund result (incl. transfers) 2021: $-27kGeneral fund result (incl. transfers) 2022: $22kGeneral fund result (incl. transfers) 2023: $-284kGeneral fund result (incl. transfers) 2024: $251kGeneral fund result (incl. transfers) 2025: $129k

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$4.2M$8.4M$12.6M$16.8M2019202020212022202320242025Debt outstanding 2019: $8.7MDebt outstanding 2020: $12.2MDebt outstanding 2021: $11.3MDebt outstanding 2022: $13.6MDebt outstanding 2023: $12.3MDebt outstanding 2024: $15.4MDebt outstanding 2025: $16.8MDebt service 2019: $201kDebt service 2020: $788kDebt service 2021: $901kDebt service 2022: $343kDebt service 2023: $430kDebt service 2024: $537kDebt service 2025: $552k

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

Property tax levy (OSC tax tables) Total levy
$0k$325k$650k$975k$1.3M202120222023202420252026Total levy 2021: $1.2MTotal levy 2022: $1.2MTotal levy 2023: $1.2MTotal levy 2024: $1.2MTotal levy 2025: $1.3MTotal levy 2026: $1.3M

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

OSC FSMS fund balance ratio
FY202315.6%FY202442.0%FY202565.9%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20191.7 No DesignationFY20203.3 No DesignationFY20218.3 No DesignationFY202211.7 No DesignationFY202315 No DesignationFY20248.3 No DesignationFY20256.7 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 2019-05-31)$2,248,992$2,081,498$1,529,072$1,383,323$1,248,493$86,194$24,415$200,618$8,706,394afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$3,221,242$3,056,709$1,749,970$1,483,188$1,255,970$94,523$215,693$787,681$12,204,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$2,645,879$3,367,179$1,620,088$1,646,986$1,250,800$87,986$42,940$901,111$11,300,550afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$2,996,146$2,894,341$1,847,936$1,826,375$1,250,096$123,278$356,598$342,571$13,621,565afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$2,924,255$3,424,107$1,764,290$2,048,143$1,224,512$151,376$46,675$429,549$12,322,501afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$3,446,679$3,050,607$2,294,253$2,043,070$1,251,839$125,531$163,445$537,261$15,391,986afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$3,303,853$3,074,473$1,835,086$1,705,772$1,296,981$126,985$149,593$552,145$16,835,554afr-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$1,215,000$1,239,000$1,259,462$20,4622%No
2020$1,239,000$1,245,236$1,292,277$47,0410.5%No
2021$1,245,236$1,245,236$1,294,897$49,6610%No
2022$1,245,236$1,245,236$1,303,301$58,0650%No
2023$1,245,236$1,218,694$1,253,617$34,923-2.1%No
2024$1,218,694$1,245,236$1,272,877$27,6412.2%No
2025$1,245,236$1,289,234$1,289,696$4623.5%No
2026$1,289,234$1,300,000$1,321,331$21,3310.8%No
2027$1,300,000$1,315,000$1,330,243$15,2431.2%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 Designation1.7No Designation23.3fsms-muni-2019 ⓘ
2020No Designation3.3No Designation23.3fsms-muni-2020 ⓘ
2021No Designation8.3No Designation23.3fsms-muni-2021 ⓘ
2022No Designation11.7No Designation16.7fsms-muni-2022 ⓘ
2023No Designation15No Designation16.7fsms-muni-2023 ⓘ
2024No Designation8.3No Designation10fsms-muni-2024 ⓘ
2025No Designation6.7No Designation10fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 15.6% ($318,453 of $2,048,143) fsms-ind1-muni-2023 ⓘ · FY2024 42% ($857,825 of $2,043,070) fsms-ind1-muni-2024 ⓘ · FY2025 65.9% ($1,123,345 of $1,705,772) 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 (1)

All documents for this entity

Profile data as JSON: /api/entity/dutchess-county/village-pawling.json