Civic Finance

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

Mid-Hudson › Counties

County of Putnam

County · Putnam County · Mid-Hudson · OSC municipal code 370100000000

Population 99,028 (Census estimate 2025; 2020 base 97,636) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 68.9% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Mid-Hudson counties

IndicatorCounty of PutnamPeer medianPercentilePeersBasis
Operating spending per capita$1,950$2,6557th7AFR 2025, operating funds (our calc)
Property tax per capita$536$53650th7AFR 2025 real property taxes (our calc)
Debt per capita$533$99821st7AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending4.7%3.5%64th7AFR 2025 (our calc)
State aid % of operating revenue13%15.7%21st7AFR 2025 (our calc)
Sales tax % of operating revenue39.9%37.5%71st7AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)68.9%22.5%93rd7OSC FSMS FY2025
Operating spending growth over 5 AFR years22.8%27.7%21st7AFR 2021–2025 (our calc)
Levy growth-0.8%0.2%36th72021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)03.314th7OSC 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$54.7M$109M$164M$219M2019202020212022202320242025Revenue 2019: $161MRevenue 2020: $167MRevenue 2021: $178MRevenue 2022: $189MRevenue 2023: $206MRevenue 2024: $219MRevenue 2025: $217MSpending 2019: $154MSpending 2020: $150MSpending 2021: $157MSpending 2022: $155MSpending 2023: $167MSpending 2024: $182MSpending 2025: $193M

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)
$0k$8.0M$15.9M$23.9M$31.8M2019202020212022202320242025General fund result (incl. transfers) 2019: $7.1MGeneral fund result (incl. transfers) 2020: $17.2MGeneral fund result (incl. transfers) 2021: $22.8MGeneral fund result (incl. transfers) 2022: $21.9MGeneral fund result (incl. transfers) 2023: $31.8MGeneral fund result (incl. transfers) 2024: $17.9MGeneral fund result (incl. transfers) 2025: $14.1M

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$19.3M$38.6M$57.8M$77.1M2019202020212022202320242025Debt outstanding 2019: $52.8MDebt outstanding 2020: $57.4MDebt outstanding 2021: $77.1MDebt outstanding 2022: $70.7MDebt outstanding 2023: $64.8MDebt outstanding 2024: $57.9MDebt outstanding 2025: $52.8MDebt service 2019: $10.4MDebt service 2020: $10.2MDebt service 2021: $11.5MDebt service 2022: $8.8MDebt service 2023: $9.1MDebt service 2024: $8.0MDebt service 2025: $9.0M

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

Property tax levy (OSC tax tables) Total levy
$0k$11.7M$23.3M$35.0M$46.7M202120222023202420252026Total levy 2021: $45.6MTotal levy 2022: $46.7MTotal levy 2023: $46.7MTotal levy 2024: $46.2MTotal levy 2025: $46.2MTotal levy 2026: $45.2M

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

OSC FSMS fund balance ratio
FY202385.7%FY202485.4%FY202568.9%

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 DesignationFY20240 No DesignationFY20250 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)$160,808,164$154,025,713$142,361,489$135,277,761$46,719,713$67,226,156$19,329,516$10,420,439$52,783,125afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$166,919,338$149,715,871$148,419,098$131,249,186$49,878,452$67,212,024$20,795,025$10,240,030$57,448,143afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$178,250,402$157,235,781$157,442,076$134,653,327$48,098,550$79,397,922$17,033,923$11,486,237$77,122,708afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$188,684,247$155,419,394$167,217,172$145,338,144$51,091,991$83,075,624$21,311,237$8,772,070$70,702,524afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$206,485,630$167,025,010$184,344,291$152,511,257$51,016,468$89,149,154$25,992,077$9,096,354$64,839,018afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$218,774,592$182,052,679$196,663,068$178,788,412$54,902,615$86,812,102$29,899,629$8,027,123$57,852,883afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$216,512,620$193,101,728$201,882,853$187,784,627$53,047,355$86,407,611$28,252,823$9,008,788$52,829,628afr-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$42,365,491$43,409,948$43,409,948$02.5%No
2020$43,409,948$44,614,208$44,614,208$02.8%No
2021$44,614,208$45,561,412$45,561,412$02.1%No
2022$45,561,412$46,687,781$46,687,781$02.5%No
2023$46,687,781$46,687,781$47,963,124$1,275,3430%No
2024$46,687,781$46,212,312$48,643,390$2,431,078-1%No
2025$46,212,312$46,212,312$48,220,457$2,008,1450%No
2026$46,212,312$45,212,312$48,221,630$3,009,318-2.2%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 Designation0Susceptible Environmental Stress30fsms-muni-2019 ⓘ
2020No Designation0Susceptible Environmental Stress30fsms-muni-2020 ⓘ
2021No Designation0No Designation23.3fsms-muni-2021 ⓘ
2022No Designation0No Designation16.7fsms-muni-2022 ⓘ
2023No Designation0No Designation10fsms-muni-2023 ⓘ
2024No Designation0No Designation10fsms-muni-2024 ⓘ
2025No Designation0No Designation10fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 85.7% ($130,735,675 of $152,481,872) fsms-ind1-muni-2023 ⓘ · FY2024 85.4% ($151,842,958 of $177,867,825) fsms-ind1-muni-2024 ⓘ · FY2025 68.9% ($129,346,860 of $187,784,627) fsms-ind1-muni-2025 ⓘ

OSC audits (5)

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

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 and audit moments in meeting transcripts (4 meetings)

Machine transcripts; listen before citing. Meeting Insights library

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