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 Windham

Town · Greene County · Mid-Hudson · OSC municipal code 190391800000

Population 1,701 (Census estimate 2025; 2020 base 1,698) popest-2025 ⓘ · Meeting coverage: documents

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High fund balance

OSC FSMS: assigned + unassigned general fund balance was 72.2% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $70,310, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Mid-Hudson towns

IndicatorTown of WindhamPeer medianPercentilePeersBasis
Operating spending per capita$3,144$1,10697th114AFR 2025, operating funds (our calc)
Property tax per capita$1,865$57996th114AFR 2025 real property taxes (our calc)
Debt per capita$4,971$41599th97AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending10.5%3.9%94th114AFR 2025 (our calc)
State aid % of operating revenue7.5%10.6%27th114AFR 2025 (our calc)
Sales tax % of operating revenue0%7.1%16th114AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)72.2%40.1%76th104OSC FSMS FY2025
Operating spending growth over 5 AFR years22.9%27.3%31st111AFR 2021–2025 (our calc)
Levy growth28.2%14.4%77th1142021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)8.33.378th97OSC 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$5.3M2019202020212022202320242025Revenue 2019: $4.1MRevenue 2020: $4.0MRevenue 2021: $4.6MRevenue 2022: $5.0MRevenue 2023: $4.9MRevenue 2024: $5.3MRevenue 2025: $5.3MSpending 2019: $3.8MSpending 2020: $3.8MSpending 2021: $4.4MSpending 2022: $4.5MSpending 2023: $4.5MSpending 2024: $4.9MSpending 2025: $5.3M

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)
$-1.1M$-744k$-424k$-104k$217k2019202020212022202320242025General fund result (incl. transfers) 2019: $81kGeneral fund result (incl. transfers) 2020: $9kGeneral fund result (incl. transfers) 2021: $-367kGeneral fund result (incl. transfers) 2022: $181kGeneral fund result (incl. transfers) 2023: $-1.1MGeneral fund result (incl. transfers) 2024: $217kGeneral fund result (incl. transfers) 2025: $-103k

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$2.6M$5.1M$7.7M$10.2M2019202020212022202320242025Debt outstanding 2019: $10.2MDebt outstanding 2020: $10.1MDebt outstanding 2021: $7.9MDebt outstanding 2022: $9.4MDebt outstanding 2023: $9.2MDebt outstanding 2024: $8.8MDebt outstanding 2025: $8.5MDebt service 2019: $294kDebt service 2020: $253kDebt service 2021: $269kDebt service 2022: $418kDebt service 2023: $541kDebt service 2024: $588kDebt service 2025: $560k

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

Property tax levy (OSC tax tables) Total levy
$0k$809k$1.6M$2.4M$3.2M202120222023202420252026Total levy 2021: $2.5MTotal levy 2022: $2.6MTotal levy 2023: $2.8MTotal levy 2024: $3.0MTotal levy 2025: $3.1MTotal levy 2026: $3.2M

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

OSC FSMS fund balance ratio
FY202347.3%FY202478.3%FY202572.2%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20203.3 No DesignationFY20216.7 No DesignationFY20226.7 No DesignationFY20236.7 No DesignationFY20245 No DesignationFY20258.3 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)$4,064,396$3,821,336$2,123,469$2,042,923$2,533,489$0$232,480$293,905$10,230,600afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$4,013,079$3,843,954$2,031,673$2,022,833$2,517,806$0$257,098$253,432$10,121,300afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$4,597,462$4,353,192$2,343,887$2,711,238$2,558,177$0$526,984$269,310$7,876,357afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$5,008,720$4,536,540$2,590,711$2,409,231$2,631,612$0$502,726$418,267$9,419,177afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$4,884,764$4,535,448$1,781,100$2,845,728$2,856,155$0$448,224$541,405$9,216,110afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$5,342,766$4,878,683$2,064,889$1,848,068$2,996,325$0$658,956$588,074$8,776,194afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$5,326,062$5,348,722$1,931,675$2,034,413$3,172,631$0$398,921$559,874$8,456,081afr-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$2,349,994$2,415,085$2,415,085$02.8%No
2020$2,415,085$2,473,365$2,474,888$1,5232.4%No
2021$2,473,365$2,525,637$2,525,643$62.1%No
2022$2,525,637$2,599,195$2,599,196$12.9%No
2023$2,599,195$2,814,966$2,669,394$-145,5728.3%Yes
2024$2,814,966$2,952,328$2,954,502$2,1744.9%No
2025$2,952,328$3,127,403$3,057,093$-70,3105.9%Yes
2026$3,127,403$3,237,775$3,237,775$03.5%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 Designation20fsms-muni-2019 ⓘ
2020No Designation3.3No Designation20fsms-muni-2020 ⓘ
2021No Designation6.7No Designation20fsms-muni-2021 ⓘ
2022No Designation6.7No Designation13.3fsms-muni-2022 ⓘ
2023No Designation6.7No Designation0fsms-muni-2023 ⓘ
2024No Designation5No Designation0fsms-muni-2024 ⓘ
2025No Designation8.3No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 47.3% ($1,727,527 of $3,651,916) fsms-ind1-muni-2023 ⓘ · FY2024 78.4% ($2,095,117 of $2,673,944) fsms-ind1-muni-2024 ⓘ · FY2025 72.2% ($2,157,805 of $2,988,966) fsms-ind1-muni-2025 ⓘ

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

Profile data as JSON: /api/entity/greene-county/windham.json