Civic Finance

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

Capital Region › Villages › Overlapping entities

Village of East Nassau

Village · Rensselaer County · Capital Region · OSC municipal code 380456101435

Population 512 (Census estimate 2025; 2020 base 522) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 131.6% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Capital Region villages

IndicatorVillage of East NassauPeer medianPercentilePeersBasis
Operating spending per capita$312$1,2951st47AFR 2025, operating funds (our calc)
Property tax per capita$110$3803rd47AFR 2025 real property taxes (our calc)
Debt service % of operating spending0%6.5%6th48AFR 2025 (our calc)
State aid % of operating revenue9.9%5.9%89th48AFR 2025 (our calc)
Sales tax % of operating revenue48.3%14%97th48AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)131.6%42.4%94th42OSC FSMS FY2025
Operating spending growth over 5 AFR years57.4%20.8%84th46AFR 2021–2025 (our calc)
Levy growth4.5%10.7%18th462021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.34.239th36OSC 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$67k$135k$202k$269k2019202020212022202320242025Revenue 2019: $143kRevenue 2020: $136kRevenue 2021: $146kRevenue 2022: $201kRevenue 2023: $139kRevenue 2024: $269kRevenue 2025: $154kSpending 2019: $147kSpending 2020: $124kSpending 2021: $102kSpending 2022: $156kSpending 2023: $114kSpending 2024: $222kSpending 2025: $160k

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)
$-5k$8k$21k$35k$48k2019202020212022202320242025General fund result (incl. transfers) 2019: $-4kGeneral fund result (incl. transfers) 2020: $12kGeneral fund result (incl. transfers) 2021: $44kGeneral fund result (incl. transfers) 2022: $45kGeneral fund result (incl. transfers) 2023: $25kGeneral fund result (incl. transfers) 2024: $48kGeneral fund result (incl. transfers) 2025: $-5k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

Property tax levy (OSC tax tables) Total levy
$0k$14k$28k$42k$56k202120222023202420252026Total levy 2021: $54kTotal levy 2022: $53kTotal levy 2024: $55kTotal levy 2025: $56kTotal levy 2026: $56k

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

OSC FSMS fund balance ratio
FY2023164.6%FY2024116.3%FY2025131.6%

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 DesignationFY20213.3 No DesignationFY20220 Not filedFY20230 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 2019-05-31)$142,892$147,183$142,892$147,183$53,848$52,555$31,400$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$136,341$124,326$136,341$124,326$55,008$54,349$25,437$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$146,021$101,531$146,021$101,531$54,317$76,674$12,642$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$200,506$155,962$200,506$155,962$53,968$61,121$65,021$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$138,789$113,793$138,789$113,793$48,675$69,677$18,933$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$269,396$221,560$269,396$221,560$55,927$74,224$69,007$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$154,432$159,786$154,432$159,786$56,323$74,584$15,357$0–afr-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$52,290$52,929$54,133$1,2041.2%No
2020$52,929$53,437$54,800$1,3631%No
2021$53,437$53,929$55,390$1,4610.9%No
2022$53,929$53,449$55,510$2,061-0.9%No
2023$53,449$54,285$55,351$1,0661.6%No
2024$54,285$54,982$56,201$1,2191.3%No
2025$54,982$55,726$56,925$1,1991.4%No
2026$55,726$56,283$57,984$1,7011%No
2027$56,283$57,408$58,279$8712%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 Designation16.7fsms-muni-2019 ⓘ
2020No Designation3.3Susceptible Environmental Stress36.7fsms-muni-2020 ⓘ
2021No Designation3.3Susceptible Environmental Stress30fsms-muni-2021 ⓘ
2022Not filed–––fsms-muni-2022 ⓘ
2023No Designation0Moderate Environmental Stress43.3fsms-muni-2023 ⓘ
2024No Designation0Significant Environmental Stress50fsms-muni-2024 ⓘ
2025No Designation3.3Moderate Environmental Stress40fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 164.6% ($187,321 of $113,793) fsms-ind1-muni-2023 ⓘ · FY2024 116.3% ($257,559 of $221,560) fsms-ind1-muni-2024 ⓘ · FY2025 131.6% ($210,260 of $159,786) fsms-ind1-muni-2025 ⓘ

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

Profile data as JSON: /api/entity/rensselaer-county/east-nassau.json