Civic Finance

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

Mid-Hudson › Fire districts › Overlapping entities

Brewster-Southeast Joint Fire District

Fire district · Putnam County · Mid-Hudson · OSC municipal code 371178901500

Fire districts have no Census population; per-capita figures are not calculated.

Flags

Rapid debt growth our calculation

Debt outstanding rose from $1,532,000 (2022) to $2,784,677 (2025), +82%.

Source: debt-2022 ⓘ · debt-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $1,402,288, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Mid-Hudson fire districts

IndicatorThis entityPeer medianPercentilePeersBasis
Debt service % of operating spending12.2%7.2%62nd170AFR 2025 (our calc)
State aid % of operating revenue0%0%41st170AFR 2025 (our calc)
Operating spending growth over 5 AFR years238.4%23.1%97th161AFR 2021–2025 (our calc)

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$1.0M$2.0M$3.1M$4.1M2019202020212022202320242025Revenue 2019: $1.6MRevenue 2020: $1.9MRevenue 2021: $2.0MRevenue 2022: $1.7MRevenue 2023: $2.1MRevenue 2024: $3.5MRevenue 2025: $3.5MSpending 2019: $2.1MSpending 2020: $1.2MSpending 2021: $1.2MSpending 2022: $1.8MSpending 2023: $1.9MSpending 2024: $3.3MSpending 2025: $4.1M

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)
$-550k$-218k$113k$444k$775k2019202020212022202320242025General fund result (incl. transfers) 2019: $-521kGeneral fund result (incl. transfers) 2020: $679kGeneral fund result (incl. transfers) 2021: $775kGeneral fund result (incl. transfers) 2022: $-85kGeneral fund result (incl. transfers) 2023: $159kGeneral fund result (incl. transfers) 2024: $232kGeneral fund result (incl. transfers) 2025: $-550k

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$842k$1.7M$2.5M$3.4M2019202020212022202320242025Debt outstanding 2019: $1.9MDebt outstanding 2020: $1.8MDebt outstanding 2021: $1.7MDebt outstanding 2022: $1.5MDebt outstanding 2023: $3.4MDebt outstanding 2024: $3.2MDebt outstanding 2025: $2.8MDebt service 2019: $187kDebt service 2020: $187kDebt service 2021: $187kDebt service 2022: $187kDebt service 2023: $187kDebt service 2024: $547kDebt service 2025: $499k

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

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)$1,618,442$2,139,397$1,618,442$2,139,397$1,607,876$0$0$187,137$1,890,437afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,853,265$1,174,547$1,853,265$1,174,547$1,641,914$0$0$187,137$1,775,401afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$1,982,360$1,207,527$1,982,360$1,207,527$1,666,201$0$0$187,137$1,655,978afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$1,742,967$1,827,777$1,742,967$1,827,777$1,700,965$0$0$187,137$1,532,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,091,508$1,932,531$2,091,508$1,932,531$1,734,983$0$50,000$187,136$3,368,294afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$3,496,351$3,264,157$3,496,351$3,264,157$3,209,250$0$0$546,605$3,165,293afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$3,536,858$4,086,399$3,536,858$4,086,399$3,159,325$0$0$498,838$2,784,677afr-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$1,556,732$1,609,801$1,609,801$03.4%No
2020$1,609,801$1,641,997$1,669,911$27,9142%No
2021$1,641,997$1,698,164$1,698,164$03.4%No
2022$1,666,201$1,728,056$1,728,056$03.7%No
2023$1,700,965$1,734,983$1,765,590$30,6072%No
2024$1,734,983$3,209,250$1,806,962$-1,402,28885%Yes
2025$3,209,250$3,209,250$3,297,986$88,7360%No
2026$3,159,325$3,222,511$3,335,787$113,2762%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 audits (1)

Source: osc-audits ⓘ. Matched by entity name in the report title.

Profile data as JSON: /api/entity/putnam-county/fd-brewster-southeast-joint-fire-district.json