Civic Finance

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

Capital Region › Towns › Overlapping entities

Town of Kingsbury

Town · Washington County · Capital Region · OSC municipal code 530343900000

Population 12,829 (Census estimate 2025; 2020 base 12,938) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 53.4% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Capital Region towns

IndicatorTown of KingsburyPeer medianPercentilePeersBasis
Operating spending per capita$255$9131st101AFR 2025, operating funds (our calc)
Property tax per capita$145$40911th101AFR 2025 real property taxes (our calc)
Debt per capita$0$3163rd73AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending0.9%2.4%35th101AFR 2025 (our calc)
State aid % of operating revenue22%12.6%82nd101AFR 2025 (our calc)
Sales tax % of operating revenue5.1%22.6%19th101AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)53.4%48.1%58th96OSC FSMS FY2025
Operating spending growth over 5 AFR years23.8%26.7%43rd100AFR 2021–2025 (our calc)
Levy growth9.6%13.2%33rd1012021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)03.314th88OSC 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$983k$2.0M$3.0M$3.9M2019202020212022202320242025Revenue 2019: $2.6MRevenue 2020: $2.6MRevenue 2021: $2.9MRevenue 2022: $3.3MRevenue 2023: $3.1MRevenue 2024: $3.9MRevenue 2025: $3.4MSpending 2019: $2.7MSpending 2020: $2.8MSpending 2021: $2.6MSpending 2022: $2.9MSpending 2023: $2.8MSpending 2024: $2.9MSpending 2025: $3.3M

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)
$-367k$-54k$259k$572k$885k2019202020212022202320242025General fund result (incl. transfers) 2019: $-244kGeneral fund result (incl. transfers) 2020: $-147kGeneral fund result (incl. transfers) 2021: $-367kGeneral fund result (incl. transfers) 2022: $234kGeneral fund result (incl. transfers) 2023: $107kGeneral fund result (incl. transfers) 2024: $885kGeneral fund result (incl. transfers) 2025: $33k

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$105k$210k$315k$420k2019202020212022202320242025Debt outstanding 2019: $420kDebt outstanding 2020: $310kDebt outstanding 2021: $200kDebt outstanding 2022: $90kDebt outstanding 2023: $60kDebt outstanding 2024: $30kDebt outstanding 2025: $0kDebt service 2019: $131kDebt service 2020: $126kDebt service 2021: $122kDebt service 2022: $118kDebt service 2023: $33kDebt service 2024: $32kDebt service 2025: $31k

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

Property tax levy (OSC tax tables) Total levy
$0k$471k$941k$1.4M$1.9M202120222023202420252026Total levy 2021: $1.7MTotal levy 2022: $1.8MTotal levy 2023: $1.8MTotal levy 2024: $1.8MTotal levy 2025: $1.8MTotal levy 2026: $1.9M

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

OSC FSMS fund balance ratio
FY202352.1%FY202476.7%FY202553.4%

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

OSC FSMS fiscal stress score (higher = more stress)
FY201910 No DesignationFY202010 No DesignationFY20216.7 No DesignationFY20223.3 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)$2,601,993$2,715,218$943,242$1,186,794$1,648,899$129,617$395,292$130,927$420,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,606,800$2,751,225$961,539$1,108,531$1,690,557$137,736$426,479$126,472$310,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$2,891,898$2,641,267$1,071,594$1,438,451$1,758,175$140,809$531,027$122,018$200,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$3,281,690$2,854,285$1,491,428$1,257,483$1,795,445$165,637$583,699$117,514$90,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$3,052,178$2,787,709$1,497,119$1,390,115$1,835,746$155,501$420,477$33,147$60,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$3,933,483$2,888,710$2,078,164$1,193,336$1,834,868$168,659$1,020,782$32,094$30,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$3,425,380$3,269,711$1,550,837$1,517,747$1,865,378$175,202$754,230$31,050$0afr-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$1,520,327$1,556,580$1,581,491$24,9112.4%No
2020$1,556,580$1,598,499$1,619,034$20,5352.7%No
2021$1,598,499$1,728,460$1,729,474$1,0148.1%No
2022$1,714,582$1,775,442$1,775,475$333.6%No
2023$1,763,726$1,817,232$1,824,153$6,9213%No
2024$1,820,832$1,815,494$1,868,133$52,639-0.3%No
2025$1,815,494$1,842,871$1,891,940$49,0691.5%No
2026$1,842,871$1,887,455$1,938,260$50,8052.4%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 Designation10Moderate Environmental Stress40fsms-muni-2019 ⓘ
2020No Designation10Susceptible Environmental Stress33.3fsms-muni-2020 ⓘ
2021No Designation6.7Susceptible Environmental Stress36.7fsms-muni-2021 ⓘ
2022No Designation3.3Susceptible Environmental Stress30fsms-muni-2022 ⓘ
2023No Designation0No Designation6.7fsms-muni-2023 ⓘ
2024No Designation0No Designation13.3fsms-muni-2024 ⓘ
2025No Designation0No Designation13.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 52.1% ($844,140 of $1,619,532) fsms-ind1-muni-2023 ⓘ · FY2024 76.7% ($1,092,431 of $1,424,208) fsms-ind1-muni-2024 ⓘ · FY2025 53.4% ($1,031,507 of $1,932,268) fsms-ind1-muni-2025 ⓘ

OSC audits (2)

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

Profile data as JSON: /api/entity/washington-county/kingsbury.json