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 Patterson

Town · Putnam County · Mid-Hudson · OSC municipal code 370364300000

Population 11,640 (Census estimate 2025; 2020 base 11,543) popest-2025 ⓘ · Meeting coverage: documents

No indicator flags.

Compared with Mid-Hudson towns

IndicatorTown of PattersonPeer medianPercentilePeersBasis
Operating spending per capita$1,337$1,10666th114AFR 2025, operating funds (our calc)
Property tax per capita$994$57976th114AFR 2025 real property taxes (our calc)
Debt per capita$383$41546th97AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending1.9%3.9%29th114AFR 2025 (our calc)
State aid % of operating revenue6%10.6%14th114AFR 2025 (our calc)
Sales tax % of operating revenue0%7.1%16th114AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)38.3%40.1%46th104OSC FSMS FY2025
Operating spending growth over 5 AFR years24%27.3%36th111AFR 2021–2025 (our calc)
Levy growth16.5%14.4%57th1142021–2026 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$4.0M$7.9M$11.9M$15.9M2019202020212022202320242025Revenue 2019: $12.2MRevenue 2020: $11.8MRevenue 2021: $13.4MRevenue 2022: $14.1MRevenue 2023: $14.6MRevenue 2024: $15.9MRevenue 2025: $14.9MSpending 2019: $12.0MSpending 2020: $11.3MSpending 2021: $12.5MSpending 2022: $13.0MSpending 2023: $12.8MSpending 2024: $14.5MSpending 2025: $15.6M

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)
$-192k$13k$217k$422k$626k2019202020212022202320242025General fund result (incl. transfers) 2019: $92kGeneral fund result (incl. transfers) 2020: $196kGeneral fund result (incl. transfers) 2021: $626kGeneral fund result (incl. transfers) 2022: $325kGeneral fund result (incl. transfers) 2023: $613kGeneral fund result (incl. transfers) 2024: $292kGeneral fund result (incl. transfers) 2025: $-192k

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$1.3M$2.6M$3.8M$5.1M2019202020212022202320242025Debt outstanding 2019: $5.1MDebt outstanding 2020: $4.6MDebt outstanding 2021: $4.2MDebt outstanding 2022: $3.8MDebt outstanding 2023: $3.5MDebt outstanding 2024: $3.2MDebt outstanding 2025: $4.5MDebt service 2019: $591kDebt service 2020: $617kDebt service 2021: $565kDebt service 2022: $426kDebt service 2023: $398kDebt service 2024: $333kDebt service 2025: $288k

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

Property tax levy (OSC tax tables) Total levy
$0k$2.7M$5.5M$8.2M$10.9M202120222023202420252026Total levy 2021: $9.4MTotal levy 2022: $9.7MTotal levy 2023: $10.0MTotal levy 2024: $10.1MTotal levy 2025: $10.5MTotal levy 2026: $10.9M

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

OSC FSMS fund balance ratio
FY202354.6%FY202445.8%FY202538.3%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20193.3 No DesignationFY20203.3 No DesignationFY20210 No DesignationFY20220 No DesignationFY20230 No DesignationFY20240 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)$12,204,951$12,012,401$4,282,307$4,189,974$9,867,493$0$708,442$590,871$5,115,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$11,847,547$11,330,989$4,043,422$3,847,247$10,030,525$0$464,235$617,063$4,635,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$13,392,288$12,545,219$4,925,243$4,299,084$10,262,508$0$1,390,118$564,802$4,205,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$14,083,365$13,000,265$5,151,071$4,825,748$10,698,790$0$1,183,471$425,628$3,835,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$14,580,124$12,813,661$5,479,646$4,866,498$11,002,496$0$629,146$398,467$3,490,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$15,857,474$14,475,311$6,435,477$6,143,587$11,326,934$0$888,007$332,542$3,205,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$14,895,438$15,559,814$5,282,125$5,473,757$11,575,814$0$900,838$288,044$4,460,000afr-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$8,819,154$8,973,612$9,164,454$190,8421.8%No
2020$8,973,612$9,137,566$9,359,199$221,6331.8%No
2021$9,137,566$9,366,546$9,477,109$110,5632.5%No
2022$9,366,548$9,663,997$9,727,496$63,4993.2%No
2023$9,663,997$9,969,296$10,007,520$38,2243.2%No
2024$9,969,296$10,112,141$10,314,113$201,9721.4%No
2025$10,112,141$10,474,058$10,604,161$130,1033.6%No
2026$10,474,058$10,910,440$10,912,999$2,5594.2%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 Designation3.3No Designation23.3fsms-muni-2019 ⓘ
2020No Designation3.3No Designation10fsms-muni-2020 ⓘ
2021No Designation0No Designation6.7fsms-muni-2021 ⓘ
2022No Designation0No Designation6.7fsms-muni-2022 ⓘ
2023No Designation0No Designation6.7fsms-muni-2023 ⓘ
2024No Designation0No Designation6.7fsms-muni-2024 ⓘ
2025No Designation3.3No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 54.6% ($4,344,590 of $7,960,652) fsms-ind1-muni-2023 ⓘ · FY2024 45.8% ($4,520,122 of $9,880,184) fsms-ind1-muni-2024 ⓘ · FY2025 38.3% ($3,801,438 of $9,927,339) fsms-ind1-muni-2025 ⓘ

OSC audits (3)

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

Profile data as JSON: /api/entity/putnam-county/patterson.json