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 Bethel

Town · Sullivan County · Mid-Hudson · OSC municipal code 480307000000

Population 4,296 (Census estimate 2025; 2020 base 3,953) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 95.2% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Rapid debt growth our calculation

Debt outstanding rose from $6,523,614 (2022) to $13,019,851 (2025), +100%.

Source: debt-2022 ⓘ · debt-2025 ⓘ

Compared with Mid-Hudson towns

IndicatorTown of BethelPeer medianPercentilePeersBasis
Operating spending per capita$1,855$1,10688th114AFR 2025, operating funds (our calc)
Property tax per capita$1,260$57986th114AFR 2025 real property taxes (our calc)
Debt per capita$3,031$41598th97AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending5%3.9%66th114AFR 2025 (our calc)
State aid % of operating revenue14%10.6%68th114AFR 2025 (our calc)
Sales tax % of operating revenue0%7.1%16th114AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)95.2%40.1%87th104OSC FSMS FY2025
Operating spending growth over 5 AFR years16.6%27.3%22nd111AFR 2021–2025 (our calc)
Levy growth18.1%14.4%61st1142021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)03.312th97OSC 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$2.2M$4.3M$6.5M$8.7M2019202020212022202320242025Revenue 2019: $6.5MRevenue 2020: $7.1MRevenue 2021: $7.5MRevenue 2022: $8.0MRevenue 2023: $8.4MRevenue 2024: $8.3MRevenue 2025: $8.7MSpending 2019: $6.2MSpending 2020: $7.8MSpending 2021: $6.8MSpending 2022: $7.0MSpending 2023: $7.2MSpending 2024: $7.7MSpending 2025: $8.0M

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$244k$488k$732k$976k2019202020212022202320242025General fund result (incl. transfers) 2019: $168kGeneral fund result (incl. transfers) 2020: $395kGeneral fund result (incl. transfers) 2021: $655kGeneral fund result (incl. transfers) 2022: $976kGeneral fund result (incl. transfers) 2023: $957kGeneral fund result (incl. transfers) 2024: $817kGeneral fund result (incl. transfers) 2025: $956k

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$3.3M$6.5M$9.8M$13.0M2019202020212022202320242025Debt outstanding 2019: $5.2MDebt outstanding 2020: $4.7MDebt outstanding 2021: $4.9MDebt outstanding 2022: $6.5MDebt outstanding 2023: $6.1MDebt outstanding 2024: $5.9MDebt outstanding 2025: $13.0MDebt service 2019: $571kDebt service 2020: $2.1MDebt service 2021: $488kDebt service 2022: $439kDebt service 2023: $420kDebt service 2024: $394kDebt service 2025: $402k

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

Property tax levy (OSC tax tables) Total levy
$0k$1.4M$2.8M$4.1M$5.5M202120222023202420252026Total levy 2021: $4.7MTotal levy 2022: $4.8MTotal levy 2023: $5.0MTotal levy 2024: $5.1MTotal levy 2025: $5.3MTotal levy 2026: $5.5M

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

OSC FSMS fund balance ratio
FY202373.8%FY202473.7%FY202595.2%

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 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)$6,523,159$6,161,604$2,686,669$2,518,737$4,541,903$0$602,773$570,779$5,213,848afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$7,133,183$7,837,117$2,742,255$2,347,682$4,625,081$0$712,264$2,120,657$4,662,497afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$7,527,553$6,835,676$3,051,065$2,396,560$4,752,336$0$1,103,684$488,215$4,870,502afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$7,987,810$6,961,272$3,450,177$2,473,700$4,882,304$0$1,051,800$439,288$6,523,614afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$8,426,216$7,160,302$3,661,836$2,704,530$5,058,477$0$1,359,569$420,407$6,073,076afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$8,266,035$7,669,002$3,742,205$2,925,070$5,200,318$0$1,055,811$394,142$5,856,590afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$8,689,982$7,967,356$4,109,265$3,153,745$5,411,229$0$1,219,177$401,677$13,019,851afr-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$4,353,629$4,471,521$4,477,871$6,3502.7%No
2020$4,471,389$4,580,499$4,581,353$8542.4%No
2021$4,556,994$4,679,175$4,683,172$3,9972.7%No
2022$4,679,185$4,800,709$4,808,345$7,6362.6%No
2023$4,798,167$4,975,495$4,977,104$1,6093.7%No
2024$4,975,270$5,117,879$5,118,739$8602.9%No
2025$5,117,854$5,332,461$5,333,891$1,4304.2%No
2026$5,332,178$5,528,389$5,529,346$9573.7%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 Designation3.3fsms-muni-2019 ⓘ
2020No Designation3.3No Designation23.3fsms-muni-2020 ⓘ
2021No Designation0No Designation23.3fsms-muni-2021 ⓘ
2022No Designation0No Designation16.7fsms-muni-2022 ⓘ
2023No Designation0No Designation13.3fsms-muni-2023 ⓘ
2024No Designation0No Designation16.7fsms-muni-2024 ⓘ
2025No Designation0No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 73.8% ($4,434,676 of $6,012,179) fsms-ind1-muni-2023 ⓘ · FY2024 73.7% ($4,817,968 of $6,537,767) fsms-ind1-muni-2024 ⓘ · FY2025 95.2% ($6,394,327 of $6,714,450) fsms-ind1-muni-2025 ⓘ

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

Profile data as JSON: /api/entity/sullivan-county/bethel.json