Methodology

Cities

Data Sources

How City Metrics Are Calculated

The three headline metrics used in city rankings and entity dashboards are derived from OSC and Census data:

Fund Balance %

Unassigned Fund Balance divided by Total Expenditures, expressed as a percentage. A higher fund balance generally indicates stronger fiscal reserves. For fiscal years 2011 and later, uses account code A917 (introduced by GASB Statement No. 54). For pre-2011 data, uses A910 + A911 (Unreserved Fund Balance Appropriated + Unappropriated), the predecessor classification.

Debt Service %

Total Debt Service (all accounts in the Debt Service category) divided by Total Expenditures, expressed as a percentage. A lower percentage typically indicates less debt burden.

Operating Ratio

Total Revenue divided by Total Expenditures, expressed as a percentage. Values above 100% indicate a surplus (revenues exceed expenditures); below 100% indicates a deficit. Both revenue and expenditure totals exclude interfund transfers and Trust & Custodial fund pass-throughs.

Per-Capita Spending

Total Expenditures divided by population (from Census ACS data). Provides a normalized comparison of spending across cities of different sizes.

All-Fund Approach

Expenditure and revenue totals include all fund types (General, Highway, Water, Sewer, Enterprise, etc.) with three exclusions:

• Trust & Custodial Fund (T-fund) — Cities in Westchester and Nassau counties act as tax collectors for county and school district taxes. These pass-through amounts are reported in the T-fund and can inflate apparent expenditures by 40-50%. We exclude the entire T-fund to remove these pass-throughs.
• Interfund Transfers — When cities move money between funds, OSC reports these as expenditures ("Other Uses") and revenues ("Other Sources") at the fund level. Including both would double-count money moving between a city's own accounts. Cities' own ACFRs eliminate these in government-wide statements per GASB standards. We do the same.
• Proceeds of Debt — When a city issues bonds or notes, the proceeds appear on the revenue side as "Proceeds of Debt." This is borrowing, not earned revenue — it creates a matching liability. GASB classifies debt proceeds separately from operating revenue. OSC's own "Total Revenues" summary columns exclude this category. We follow the same treatment.

These exclusions apply consistently across all entity types (cities, counties, school districts, and towns/villages). The same categories are filtered at import time to prevent non-operating items from entering the database.

Fund Structure Variation

Cities organize their finances differently. Some run water and sewer operations through the General Fund (A), while others use dedicated Enterprise (E), Water (F), and Sewer (G) funds. Debt service may appear in any fund. The all-fund approach handles this correctly by including all legitimate spending regardless of fund structure.

Data Comparability

Not all cities are directly comparable on per-capita spending. The following entities have structural differences that affect comparisons:

• Fire Island Union Free School District —

  Fire Island typically enrolls fewer than 50 students across a barrier island community. Per-pupil spending reflects fixed costs, geographic isolation, and seasonal population shifts.

• Greenburgh Eleven Union Free School District —

  Greenburgh Eleven serves youth in residential treatment facilities, not a geographic catchment area. High per-pupil spending reflects specialized population costs.

• Hawthorne-Cedar Knolls Union Free School District —

  Hawthorne-Cedar Knolls serves youth in residential treatment facilities (formerly the Jewish Board of Family and Children's Services campus). High per-pupil spending reflects specialized population costs, not geographic district operations.

• Kiryas Joel Village Union Free School District —

  Kiryas Joel serves an ultra-Orthodox Hasidic community (Village of Palm Tree/KJ). Very high special education placement rates and poverty rates reflect community structure, not conventional fiscal distress. Created by state legislation (1989). Per-pupil comparisons with conventional districts are misleading.

• New Suffolk Common School District —

  New Suffolk typically enrolls fewer than 15 students. Per-pupil spending figures reflect fixed operational costs spread across minimal enrollment.

• New York City —

  Consolidated city-county-school district. NYC's General Fund includes K-12 education (DOE, ~$34B), courts, district attorneys, and public welfare — functions handled at the county or school district level in other cities. This makes per-capita spending roughly 2-3x higher than otherwise comparable cities. Fund Balance % reflects only the Committed General Fund (Revenue Stabilization Fund, ~$2B); NYC's larger reserves are classified as Restricted and are not included.

• Plattsburgh —

  Operates a municipal electric utility (Enterprise Fund). Utility revenues and expenditures inflate total spending relative to cities without municipal utilities.

• Sagaponack Common School District —

  Sagaponack typically enrolls fewer than 15 students. Per-pupil spending figures (often exceeding $100K) reflect fixed operational costs spread across minimal enrollment, not instructional spending levels.

• Town of Adams (Jefferson County) —

  Contains villages: Village of Adams (pop. 1,633). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Addison (Steuben County) —

  Contains villages: Village of Addison (pop. 1,561). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, social services, transportation).

• Town of Afton (Chenango County) —

  Contains villages: Village of Afton (pop. 794). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Albion (Orleans County) —

  Contains villages: Village of Albion (pop. 5,637). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Alden (Erie County) —

  Contains villages: Village of Alden (pop. 2,604). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Alexander (Genesee County) —

  The following villages are partially within this town but assigned to another town by OSC: Attica (assigned to Town of Attica (spans Wyoming and Genesee counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Alexander (pop. 518). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Alexandria (Jefferson County) —

  Contains villages: Village of Alexandria Bay (pop. 924). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Alfred (Allegany County) —

  Contains villages: Village of Alfred (pop. 4,026). Town-wide per capita spending covers all residents including village residents (A-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Allegany (Cattaraugus County) —

  Contains villages: Village of Allegany (pop. 1,544). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Almond (Allegany County) —

  The following villages extend beyond this town's boundaries: Almond (also in Town of Hornellsville (spans Allegany and Steuben counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Almond (pop. 415). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Amherst (Erie County) —

  Contains villages: Village of Williamsville (pop. 5,423). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Amity (Allegany County) —

  Contains villages: Village of Belmont (pop. 856). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Amsterdam (Montgomery County) —

  Contains villages: Village of Hagaman (pop. 1,117). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Andover (Allegany County) —

  Contains villages: Village of Andover (pop. 890). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Angelica (Allegany County) —

  Contains villages: Village of Angelica (pop. 723). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, public safety, transportation).

• Town of Antwerp (Jefferson County) —

  Contains villages: Village of Antwerp (pop. 506). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, public safety, sanitation, transportation).

• Town of Arcade (Wyoming County) —

  Contains villages: Village of Arcade (pop. 1,908). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Arcadia (Wayne County) —

  Contains villages: Village of Newark (pop. 9,017). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, transportation, utilities).

• Town of Argyle (Washington County) —

  Contains villages: Village of Argyle (pop. 289). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, transportation).

• Town of Ashland (Chemung County) —

  Contains villages: Village of Wellsburg (pop. 490). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, social services, transportation).

• Town of Athens (Greene County) —

  Contains villages: Village of Athens (pop. 1,586). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Attica (Wyoming County) —

  The following villages extend beyond this town's boundaries: Attica (also in Town of Alexander (spans Wyoming and Genesee counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Attica (pop. 2,450). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, sanitation, transportation).

• Town of Augusta (Oneida County) —

  Contains villages: Village of Oriskany Falls (pop. 658). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Aurelius (Cayuga County) —

  Contains villages: Village of Cayuga (pop. 472). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Aurora (Erie County) —

  Contains villages: Village of East Aurora (pop. 5,998). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Avoca (Steuben County) —

  Contains villages: Village of Avoca (pop. 809). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Avon (Livingston County) —

  Contains villages: Village of Avon (pop. 3,399). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Babylon (Suffolk County) —

  Contains villages: Village of Amityville (pop. 9,500), Village of Babylon (pop. 12,188), Village of Lindenhurst (pop. 27,148). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, transportation, utilities).

• Town of Bainbridge (Chenango County) —

  Contains villages: Village of Bainbridge (pop. 1,251). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Baldwin (Chemung County) —

  This small Chemung County town (pop. ~812) reported zero financial data for FY 2002–2007 and has reported only demographic data (population, land area, assessed value) with no financial data since FY 2020. Revenue and expenditure figures are unavailable for these periods.

• Town of Ballston (Saratoga County) —

  The following villages are partially within this town but assigned to another town by OSC: Ballston Spa (assigned to Town of Milton). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Barton (Tioga County) —

  Contains villages: Village of Waverly (pop. 4,373). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Bath (Steuben County) —

  Contains villages: Village of Bath (pop. 5,571), Village of Savona (pop. 672). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Bergen (Genesee County) —

  Contains villages: Village of Bergen (pop. 1,208). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Blooming Grove (Orange County) —

  Contains villages: Village of South Blooming Grove (pop. 3,973), Village of Washingtonville (pop. 5,657). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Bolivar (Allegany County) —

  Contains villages: Village of Bolivar (pop. 1,010), Village of Richburg (pop. 401). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, public safety, transportation).

• Town of Boonville (Oneida County) —

  Contains villages: Village of Boonville (pop. 2,020). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation).

• Town of Brant (Erie County) —

  Contains villages: Village of Farnham (pop. 381). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Broadalbin (Fulton County) —

  Contains villages: Village of Broadalbin (pop. 1,384). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation, utilities).

• Town of Brookhaven (Suffolk County) —

  Contains villages: Village of Belle Terre (pop. 808), Village of Bellport (pop. 2,203), Village of Lake Grove (pop. 11,072), Village of Old Field (pop. 893), Village of Patchogue (pop. 12,408), Village of Poquott (pop. 903), Village of Port Jefferson (pop. 7,962), Village of Shoreham (pop. 561). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, social services, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Brownville (Jefferson County) —

  Contains villages: Village of Brownville (pop. 930), Village of Dexter (pop. 1,004), Village of Glen Park (pop. 452). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Brutus (Cayuga County) —

  Contains villages: Village of Weedsport (pop. 1,788). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Burke (Franklin County) —

  Contains villages: Village of Burke (pop. 160). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, social services, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Burns (Allegany County) —

  Contains villages: Village of Canaseraga (pop. 460). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Busti (Chautauqua County) —

  Contains villages: Village of Lakewood (pop. 3,002). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation, utilities).

• Town of Butternuts (Otsego County) —

  Contains villages: Village of Gilbertsville (pop. 308). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, transportation).

• Town of Caledonia (Livingston County) —

  Contains villages: Village of Caledonia (pop. 2,080). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation, utilities).

• Town of Callicoon (Sullivan County) —

  Contains villages: Village of Jeffersonville (pop. 368). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Cambridge (Washington County) —

  The following villages are partially within this town but assigned to another town by OSC: Cambridge (assigned to Town of White Creek). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Camden (Oneida County) —

  Contains villages: Village of Camden (pop. 2,196). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, transportation).

• Town of Camillus (Onondaga County) —

  Contains villages: Village of Camillus (pop. 1,222). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Canajoharie (Montgomery County) —

  Contains villages: Village of Ames (pop. 138), Village of Canajoharie (pop. 2,037). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Candor (Tioga County) —

  Contains villages: Village of Candor (pop. 786). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Canisteo (Steuben County) —

  Contains villages: Village of Canisteo (pop. 2,176). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Canton (St. Lawrence County) —

  Contains villages: Village of Canton (pop. 7,155), Village of Rensselaer Falls (pop. 361). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, economic development, employee benefits, general government, health, public safety, social services, transportation).

• Town of Cape Vincent (Jefferson County) —

  Contains villages: Village of Cape Vincent (pop. 699). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation, utilities).

• Town of Castile (Wyoming County) —

  The following villages are partially within this town but assigned to another town by OSC: Perry (assigned to Town of Perry). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Castile (pop. 970). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Catharine (Schuyler County) —

  Contains villages: Village of Odessa (pop. 517). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, education, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Cato (Cayuga County) —

  Contains villages: Village of Meridian (pop. 287). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, health, public safety, transportation).

• Town of Catskill (Greene County) —

  Contains villages: Village of Catskill (pop. 3,745). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Cazenovia (Madison County) —

  Contains villages: Village of Cazenovia (pop. 2,767). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Champion (Jefferson County) —

  Contains villages: Village of West Carthage (pop. 1,780). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, transportation, utilities).

• Town of Champlain (Clinton County) —

  Contains villages: Village of Champlain (pop. 1,170), Village of Rouses Point (pop. 2,195). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Charlotte (Chautauqua County) —

  Contains villages: Village of Sinclairville (pop. 579). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Chateaugay (Franklin County) —

  Contains villages: Village of Chateaugay (pop. 735). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, social services, transportation).

• Town of Chautauqua (Chautauqua County) —

  Contains villages: Village of Mayville (pop. 1,442). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Cheektowaga (Erie County) —

  The following villages extend beyond this town's boundaries: Depew (also in Town of Lancaster). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Depew (pop. 15,178), Village of Sloan (pop. 3,775). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, public safety, transportation).

• Town of Cherry Valley (Otsego County) —

  Contains villages: Village of Cherry Valley (pop. 467). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, public safety, transportation).

• Town of Chester (Orange County) —

  Contains villages: Village of Chester (pop. 3,993). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Cicero (Onondaga County) —

  The following villages are partially within this town but assigned to another town by OSC: North Syracuse (assigned to Town of Clay). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Clarkstown (Rockland County) —

  The following villages are partially within this town but assigned to another town by OSC: Nyack (assigned to Town of Orangetown). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Upper Nyack (pop. 2,015). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Claverack (Columbia County) —

  Contains villages: Village of Philmont (pop. 1,377). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Clay (Onondaga County) —

  The following villages extend beyond this town's boundaries: North Syracuse (also in Town of Cicero). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of North Syracuse (pop. 6,739). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, public safety, transportation).

• Town of Clayton (Jefferson County) —

  Contains villages: Village of Clayton (pop. 1,705). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Cobleskill (Schoharie County) —

  Contains villages: Village of Cobleskill (pop. 4,173). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Coeymans (Albany County) —

  Contains villages: Village of Ravena (pop. 3,271). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Cohocton (Steuben County) —

  Contains villages: Village of Cohocton (pop. 703). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Collins (Erie County) —

  The following villages are partially within this town but assigned to another town by OSC: Gowanda (assigned to Town of Persia (spans Erie and Cattaraugus counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Colonie (Albany County) —

  Contains villages: Village of Colonie (pop. 7,781), Village of Menands (pop. 4,554). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Concord (Erie County) —

  Contains villages: Village of Springville (pop. 4,225). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation).

• Town of Constantia (Oswego County) —

  Contains villages: Village of Cleveland (pop. 732). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, employee benefits, general government, transportation).

• Town of Corinth (Saratoga County) —

  Contains villages: Village of Corinth (pop. 2,562). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, social services, transportation).

• Town of Corning (Steuben County) —

  Contains villages: Village of Riverside (pop. 423), Village of South Corning (pop. 1,108). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Cornwall (Orange County) —

  Contains villages: Village of Cornwall-On-Hudson (pop. 3,075). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Cortlandt (Westchester County) —

  Contains villages: Village of Buchanan (pop. 2,302), Village of Croton-On-Hudson (pop. 8,327). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Cortlandville (Cortland County) —

  Contains villages: Village of McGraw (pop. 972). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Covert (Seneca County) —

  Contains villages: Village of Interlaken (pop. 595). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, employee benefits, general government, public safety, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, public safety, transportation).

• Town of Coxsackie (Greene County) —

  Contains villages: Village of Coxsackie (pop. 2,746). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation, utilities).

• Town of Croghan (Lewis County) —

  Contains villages: Village of Croghan (pop. 639). Town-wide per capita spending covers all residents including village residents (A-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, transportation).

• Town of Cuba (Allegany County) —

  Contains villages: Village of Cuba (pop. 1,517). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, social services, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, social services, transportation).

• Town of Dannemora (Clinton County) —

  The following villages extend beyond this town's boundaries: Dannemora (also in Town of Saranac). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Dannemora (pop. 3,287). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Dayton (Cattaraugus County) —

  Contains villages: Village of South Dayton (pop. 541). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of De Kalb (St. Lawrence County) —

  Contains villages: Village of Richville (pop. 234). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Delhi (Delaware County) —

  Contains villages: Village of Delhi (pop. 2,721). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Denmark (Lewis County) —

  Contains villages: Village of Castorland (pop. 334), Village of Copenhagen (pop. 631). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, transportation).

• Town of Deposit (Delaware County) —

  The following villages are partially within this town but assigned to another town by OSC: Deposit (assigned to Town of Sanford (spans Broome and Delaware counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of De Ruyter (Madison County) —

  Contains villages: Village of De Ruyter (pop. 408). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of DeWitt (Onondaga County) —

  Contains villages: Village of East Syracuse (pop. 3,078). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Dickinson (Broome County) —

  Contains villages: Village of Port Dickinson (pop. 1,699). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Dix (Schuyler County) —

  Contains villages: Village of Watkins Glen (pop. 1,863). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Dresden (Washington County) —

  Coterminous with Village of Dresden. Both entities file independently with OSC, but the town had one zero-data year (FY 2008). The town's budget (~$1.5M) is larger than the village's (~$625K), suggesting a more conventional split of responsibilities than other coterminous pairs.

• Town of Dryden (Tompkins County) —

  Contains villages: Village of Dryden (pop. 1,887), Village of Freeville (pop. 498). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, employee benefits, general government, public safety, transportation).

• Town of Duanesburg (Schenectady County) —

  Contains villages: Village of Delanson (pop. 335). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, transportation).

• Town of East Bloomfield (Ontario County) —

  Contains villages: Village of Bloomfield (pop. 1,277). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, economic development, employee benefits, general government, health, transportation).

• Town of Eastchester (Westchester County) —

  Contains villages: Village of Bronxville (pop. 6,656), Village of Tuckahoe (pop. 7,084). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of East Hampton (Suffolk County) —

  The following villages are partially within this town but assigned to another town by OSC: Sag Harbor (assigned to Town of Southampton). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of East Hampton (pop. 1,517). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation, utilities).

• Town of East Rochester (Monroe County) —

  Coterminous with Village of East Rochester — the village boundary covers the entire town. All municipal services and financial reporting are handled by the village government. The town reported zero financial data to OSC for FY 1997–2022 and began filing minimal general government expenses starting FY 2023. Financial comparisons with standalone towns are misleading. Contains villages: Village of East Rochester (pop. 6,334). Town-wide per capita spending covers all residents including village residents (A-fund services: employee benefits, general government, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages.

• Town of Eaton (Madison County) —

  Contains villages: Village of Morrisville (pop. 1,633). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Elba (Genesee County) —

  Contains villages: Village of Elba (pop. 558). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Elbridge (Onondaga County) —

  Contains villages: Village of Elbridge (pop. 921), Village of Jordan (pop. 1,192). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, public safety, transportation).

• Town of Ellery (Chautauqua County) —

  Contains villages: Village of Bemus Point (pop. 306). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Ellicott (Chautauqua County) —

  Contains villages: Village of Celoron (pop. 1,069), Village of Falconer (pop. 2,269). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, sanitation, social services, transportation).

• Town of Ellicottville (Cattaraugus County) —

  Contains villages: Village of Ellicottville (pop. 256). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Ellisburg (Jefferson County) —

  Contains villages: Village of Ellisburg (pop. 186), Village of Mannsville (pop. 297). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, transportation).

• Town of Erwin (Steuben County) —

  Contains villages: Village of Painted Post (pop. 1,768). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Esperance (Schoharie County) —

  Contains villages: Village of Esperance (pop. 346). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Evans (Erie County) —

  Contains villages: Village of Angola (pop. 2,046). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Fabius (Onondaga County) —

  Contains villages: Village of Fabius (pop. 309). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, public safety, transportation).

• Town of Fairfield (Herkimer County) —

  Contains villages: Village of Middleville (pop. 407). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Fallsburg (Sullivan County) —

  Contains villages: Village of Woodridge (pop. 747). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Fayette (Seneca County) —

  The following villages are partially within this town but assigned to another town by OSC: Waterloo (assigned to Town of Waterloo). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Fishkill (Dutchess County) —

  Contains villages: Village of Fishkill (pop. 2,166). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation).

• Town of Fort Ann (Washington County) —

  Contains villages: Village of Fort Ann (pop. 460). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, transportation).

• Town of Fort Edward (Washington County) —

  Contains villages: Village of Fort Edward (pop. 3,108). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Frankfort (Herkimer County) —

  The following villages are partially within this town but assigned to another town by OSC: Ilion (assigned to Town of German Flatts). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Frankfort (pop. 2,320). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation, utilities).

• Town of Franklin (Delaware County) —

  Contains villages: Village of Franklin (pop. 258). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, transportation).

• Town of Franklinville (Cattaraugus County) —

  Contains villages: Village of Franklinville (pop. 1,652). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Gainesville (Wyoming County) —

  Contains villages: Village of Gainesville (pop. 211), Village of Silver Springs (pop. 689). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, transportation).

• Town of Galen (Wayne County) —

  Contains villages: Village of Clyde (pop. 2,171). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Galway (Saratoga County) —

  Contains villages: Village of Galway (pop. 165). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, public safety, transportation).

• Town of Geddes (Onondaga County) —

  Contains villages: Village of Solvay (pop. 6,645). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Geneseo (Livingston County) —

  Contains villages: Village of Geneseo (pop. 7,574). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of German Flatts (Herkimer County) —

  The following villages extend beyond this town's boundaries: Ilion (also in Town of Frankfort). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Ilion (pop. 7,646), Village of Mohawk (pop. 2,415). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Ghent (Columbia County) —

  Contains villages: Village of Chatham (pop. 1,529). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Glen (Montgomery County) —

  Contains villages: Village of Fultonville (pop. 742). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Glenville (Schenectady County) —

  Contains villages: Village of Scotia (pop. 7,272). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Gorham (Ontario County) —

  The following villages extend beyond this town's boundaries: Rushville (also in Town of Potter (spans Yates and Ontario counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Rushville (pop. 651). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, transportation).

• Town of Goshen (Orange County) —

  Contains villages: Village of Goshen (pop. 5,777). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Gouverneur (St. Lawrence County) —

  Contains villages: Village of Gouverneur (pop. 3,526). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Granville (Washington County) —

  Contains villages: Village of Granville (pop. 2,404). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Greenburgh (Westchester County) —

  Contains villages: Village of Ardsley (pop. 5,079), Village of Dobbs Ferry (pop. 11,541), Village of Elmsford (pop. 5,239), Village of Hastings-On-Hudson (pop. 8,590), Village of Irvington (pop. 6,652), Village of Tarrytown (pop. 11,860). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, social services). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, social services, transportation).

• Town of Greene (Chenango County) —

  Contains villages: Village of Greene (pop. 1,463). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, transportation, utilities).

• Town of Green Island (Albany County) —

  Coterminous with Village of Green Island — the smallest town in New York (0.7 sq mi). The village government handles most municipal services. The town reports a small independent budget (~$250K revenue vs the village's ~$6.8M) covering mainly general government and employee benefits. Financial comparisons with standalone towns are misleading. Contains villages: Village of Green Island (pop. 2,934). Town-wide per capita spending covers all residents including village residents (A-fund services: culture and recreation, employee benefits, general government, public safety). Part-town per capita spending covers only residents outside incorporated villages.

• Town of Greenwich (Washington County) —

  Contains villages: Village of Greenwich (pop. 1,651). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Groton (Tompkins County) —

  Contains villages: Village of Groton (pop. 2,145). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, economic development, employee benefits, general government, public safety, sanitation, transportation).

• Town of Guilderland (Albany County) —

  Contains villages: Village of Altamont (pop. 1,675). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Hamburg (Erie County) —

  Contains villages: Village of Blasdell (pop. 2,539), Village of Hamburg (pop. 9,696). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Hamilton (Madison County) —

  The following villages are partially within this town but assigned to another town by OSC: Earlville (assigned to Town of Sherburne (spans Madison and Chenango counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Hamilton (pop. 4,107). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Hammond (St. Lawrence County) —

  Contains villages: Village of Hammond (pop. 273). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Hancock (Delaware County) —

  Contains villages: Village of Hancock (pop. 908). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Hannibal (Oswego County) —

  Contains villages: Village of Hannibal (pop. 535). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, social services, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation).

• Town of Hanover (Chautauqua County) —

  Contains villages: Village of Silver Creek (pop. 2,617). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Harmony (Chautauqua County) —

  Contains villages: Village of Panama (pop. 475). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, public safety, transportation).

• Town of Harrietstown (Franklin County) —

  The following villages extend beyond this town's boundaries: Saranac Lake (also in Town of St. Armand, Town of North Elba (spans Franklin and Essex counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Saranac Lake (pop. 4,887). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Harrison (Westchester County) —

  Coterminous with Village of Harrison — the village boundary covers the entire town. Unlike most coterminous pairs, Harrison chose a town-dominant model: the town handles most services (~$107M revenue FY2024) while the village operates a smaller independent budget (~$35M). Both entities file full financial reports with OSC. Contains villages: Village of Harrison (pop. 28,218). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages.

• Town of Hastings (Oswego County) —

  Contains villages: Village of Central Square (pop. 1,862). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, public safety, transportation).

• Town of Haverstraw (Rockland County) —

  The following villages are partially within this town but assigned to another town by OSC: Pomona (assigned to Town of Ramapo). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Haverstraw (pop. 12,323), Village of West Haverstraw (pop. 10,678). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Hector (Schuyler County) —

  Contains villages: Village of Burdett (pop. 331). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Hempstead (Nassau County) —

  The following villages extend beyond this town's boundaries: Floral Park, Garden City (also in Town of North Hempstead). The following villages are partially within this town but assigned to another town by OSC: Mineola, New Hyde Park (assigned to Town of North Hempstead). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Atlantic Beach (pop. 1,707), Village of Bellerose (pop. 1,173), Village of Cedarhurst (pop. 7,374), Village of East Rockaway (pop. 10,159), Village of Floral Park (pop. 16,172), Village of Freeport (pop. 44,472), Village of Garden City (pop. 23,272), Village of Hempstead (pop. 59,169), Village of Hewlett Bay Park (pop. 494), Village of Hewlett Harbor (pop. 1,290), Village of Hewlett Neck (pop. 569), Village of Island Park (pop. 4,928), Village of Lawrence (pop. 6,809), Village of Lynbrook (pop. 20,438), Village of Malverne (pop. 8,560), Village of Rockville Centre (pop. 26,016), Village of South Floral Park (pop. 1,741), Village of Stewart Manor (pop. 1,992), Village of Valley Stream (pop. 40,634), Village of Woodsburgh (pop. 897). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Herkimer (Herkimer County) —

  Contains villages: Village of Herkimer (pop. 7,234). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Highlands (Orange County) —

  Contains villages: Village of Highland Falls (pop. 3,684). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, education, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Homer (Cortland County) —

  Contains villages: Village of Homer (pop. 3,210). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, economic development, employee benefits, general government, public safety, transportation).

• Town of Hoosick (Rensselaer County) —

  Contains villages: Village of Hoosick Falls (pop. 3,216). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation).

• Town of Hornellsville (Steuben County) —

  The following villages are partially within this town but assigned to another town by OSC: Almond (assigned to Town of Almond (spans Allegany and Steuben counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Arkport (pop. 745), Village of North Hornell (pop. 732). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Horseheads (Chemung County) —

  Contains villages: Village of Elmira Heights (pop. 3,916), Village of Horseheads (pop. 6,606). Town-wide per capita spending covers all residents including village residents (A-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Hounsfield (Jefferson County) —

  Contains villages: Village of Sackets Harbor (pop. 1,351). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, transportation).

• Town of Hume (Allegany County) —

  Contains villages: Village of Fillmore. Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages.

• Town of Hunter (Greene County) —

  Contains villages: Village of Hunter (pop. 429), Village of Tannersville (pop. 568). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, transportation).

• Town of Huntington (Suffolk County) —

  Contains villages: Village of Asharoken (pop. 592), Village of Huntington Bay (pop. 1,446), Village of Lloyd Harbor (pop. 3,571), Village of Northport (pop. 7,347). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Ira (Cayuga County) —

  Contains villages: Village of Cato (pop. 517). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, transportation).

• Town of Islip (Suffolk County) —

  Contains villages: Village of Brightwaters (pop. 3,181), Village of Islandia (pop. 3,567), Village of Ocean Beach (pop. 153), Village of Saltaire (pop. 113). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Ithaca (Tompkins County) —

  Contains villages: Village of Cayuga Heights (pop. 4,114). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, public safety, transportation).

• Town of Kinderhook (Columbia County) —

  Contains villages: Village of Kinderhook (pop. 1,170), Village of Valatie (pop. 1,785). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Kingsbury (Washington County) —

  Contains villages: Village of Hudson Falls (pop. 7,427). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Kirkland (Oneida County) —

  Contains villages: Village of Clinton (pop. 1,683). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Lake George (Warren County) —

  Contains villages: Village of Lake George (pop. 1,008). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation).

• Town of Lake Luzerne (Warren County) —

  Contains villages: Village of Lake George (pop. 1,008). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages.

• Town of Lake Pleasant (Hamilton County) —

  Contains villages: Village of Speculator (pop. 406). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Lancaster (Erie County) —

  The following villages are partially within this town but assigned to another town by OSC: Depew (assigned to Town of Cheektowaga). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Lancaster (pop. 10,027). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Lansing (Tompkins County) —

  Contains villages: Village of Lansing (pop. 3,648). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, public safety, transportation).

• Town of Laurens (Otsego County) —

  Contains villages: Village of Laurens (pop. 185). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, public safety, transportation).

• Town of Lebanon (Madison County) —

  The following villages are partially within this town but assigned to another town by OSC: Earlville (assigned to Town of Sherburne (spans Madison and Chenango counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Ledyard (Cayuga County) —

  Contains villages: Village of Aurora (pop. 607). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Leicester (Livingston County) —

  Contains villages: Village of Leicester (pop. 440). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, sanitation, transportation).

• Town of Lenox (Madison County) —

  Contains villages: Village of Canastota (pop. 4,556), Village of Wampsville (pop. 573). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Le Ray (Jefferson County) —

  Contains villages: Village of Evans Mills (pop. 678). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Le Roy (Genesee County) —

  Contains villages: Village of Le Roy (pop. 4,300). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Lewiston (Niagara County) —

  Contains villages: Village of Lewiston (pop. 2,531). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Leyden (Lewis County) —

  Contains villages: Village of Port Leyden (pop. 554). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Liberty (Sullivan County) —

  Contains villages: Village of Liberty (pop. 4,700). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, transportation).

• Town of Lima (Livingston County) —

  Contains villages: Village of Lima (pop. 2,094). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, sanitation, transportation, utilities).

• Town of Lisle (Broome County) —

  Contains villages: Village of Lisle (pop. 348). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, public safety, transportation).

• Town of Little Valley (Cattaraugus County) —

  Contains villages: Village of Little Valley (pop. 1,058). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Livonia (Livingston County) —

  Contains villages: Village of Livonia (pop. 1,472). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, public safety, transportation).

• Town of Lodi (Seneca County) —

  Contains villages: Village of Lodi (pop. 254). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, transportation).

• Town of Lowville (Lewis County) —

  Contains villages: Village of Lowville (pop. 3,272). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, transportation).

• Town of Lyme (Jefferson County) —

  Contains villages: Village of Chaumont (pop. 615). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation, utilities).

• Town of Lysander (Onondaga County) —

  Contains villages: Village of Baldwinsville (pop. 7,898). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, public safety, transportation).

• Town of Madison (Madison County) —

  Contains villages: Village of Madison (pop. 311). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, public safety, transportation).

• Town of Malone (Franklin County) —

  Contains villages: Village of Malone (pop. 5,483). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, transportation).

• Town of Malta (Saratoga County) —

  Contains villages: Village of Round Lake (pop. 828). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Mamakating (Sullivan County) —

  Contains villages: Village of Bloomingburg (pop. 1,032), Village of Wurtsboro (pop. 1,124). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, social services, transportation).

• Town of Mamaroneck (Westchester County) —

  The following villages extend beyond this town's boundaries: Mamaroneck (also in Town of Rye). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Larchmont (pop. 6,630), Village of Mamaroneck (pop. 20,151). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, social services, transportation).

• Town of Manchester (Ontario County) —

  Contains villages: Village of Clifton Springs (pop. 2,209), Village of Manchester (pop. 1,640), Village of Shortsville (pop. 1,400). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Manheim (Herkimer County) —

  The following villages extend beyond this town's boundaries: Dolgeville (also in Town of Oppenheim (spans Herkimer and Fulton counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Dolgeville (pop. 2,042). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Manlius (Onondaga County) —

  Contains villages: Village of Fayetteville (pop. 4,225), Village of Manlius (pop. 4,662), Village of Minoa (pop. 3,657). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, employee benefits, general government, public safety, transportation).

• Town of Marathon (Cortland County) —

  Contains villages: Village of Marathon (pop. 892). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Marcellus (Onondaga County) —

  Contains villages: Village of Marcellus (pop. 1,745). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, public safety, transportation).

• Town of Maryland (Otsego County) —

  Contains villages: Village of Schenevus. Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages.

• Town of Massena (St. Lawrence County) —

  Contains villages: Village of Massena (pop. 10,151). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Mayfield (Fulton County) —

  Contains villages: Village of Mayfield (pop. 780). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Mendon (Monroe County) —

  Contains villages: Village of Honeoye Falls (pop. 2,706). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, public safety, transportation).

• Town of Mentz (Cayuga County) —

  Contains villages: Village of Port Byron (pop. 1,101). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Mexico (Oswego County) —

  Contains villages: Village of Mexico (pop. 1,531). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation).

• Town of Middleburgh (Schoharie County) —

  Contains villages: Village of Middleburgh (pop. 1,131). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Middlebury (Wyoming County) —

  Contains villages: Village of Wyoming (pop. 377). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, sanitation, transportation).

• Town of Middlefield (Otsego County) —

  The following villages are partially within this town but assigned to another town by OSC: Cooperstown (assigned to Town of Otsego). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Middletown (Delaware County) —

  Contains villages: Village of Fleischmanns (pop. 210), Village of Margaretville (pop. 514). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Milford (Otsego County) —

  Contains villages: Village of Milford (pop. 367). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, public safety, transportation).

• Town of Milo (Yates County) —

  Contains villages: Village of Penn Yan (pop. 5,056). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, sanitation, transportation).

• Town of Milton (Saratoga County) —

  The following villages extend beyond this town's boundaries: Ballston Spa (also in Town of Ballston). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Ballston Spa (pop. 5,111). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Minden (Montgomery County) —

  Contains villages: Village of Fort Plain (pop. 1,930). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Minisink (Orange County) —

  Contains villages: Village of Unionville (pop. 592). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Mohawk (Montgomery County) —

  Contains villages: Village of Fonda (pop. 668). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Moira (Franklin County) —

  Contains villages: Village of Brushton (pop. 443). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, health, public safety, transportation).

• Town of Monroe (Orange County) —

  Contains villages: Village of Kiryas Joel (pop. 32,954), Village of Monroe (pop. 9,343). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation, utilities).

• Town of Montgomery (Orange County) —

  Contains villages: Village of Maybrook (pop. 3,150), Village of Montgomery (pop. 3,834), Village of Walden (pop. 6,818). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Montour (Schuyler County) —

  Contains villages: Village of Montour Falls (pop. 1,635). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: economic development, employee benefits, general government, public safety, sanitation, transportation).

• Town of Mooers (Clinton County) —

  Contains villages: Village of Mooers. Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, health, transportation).

• Town of Moravia (Cayuga County) —

  Contains villages: Village of Moravia (pop. 1,224). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Moreau (Saratoga County) —

  Contains villages: Village of South Glens Falls (pop. 3,744). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Morris (Otsego County) —

  Contains villages: Village of Morris (pop. 486). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, transportation).

• Town of Mount Hope (Orange County) —

  Contains villages: Village of Otisville (pop. 969). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Mount Kisco (Westchester County) —

  Coterminous with Village of Mount Kisco — the village boundary covers the entire town. All municipal services and financial reporting are handled by the village government. The town reported zero financial data to OSC for FY 1997–2022 and began filing minimal general government expenses starting FY 2023. Financial comparisons with standalone towns are misleading. Contains villages: Village of Mount Kisco (pop. 10,959). Town-wide per capita spending covers all residents including village residents (A-fund services: employee benefits, general government). Part-town per capita spending covers only residents outside incorporated villages.

• Town of Mount Morris (Livingston County) —

  Contains villages: Village of Mount Morris (pop. 2,898). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Mount Pleasant (Westchester County) —

  The following villages are partially within this town but assigned to another town by OSC: Briarcliff Manor (assigned to Town of Ossining). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Pleasantville (pop. 7,513), Village of Sleepy Hollow (pop. 9,986). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Murray (Orleans County) —

  Contains villages: Village of Holley (pop. 1,754). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Naples (Ontario County) —

  Contains villages: Village of Naples (pop. 931). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, education, employee benefits, general government, health, public safety, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Nassau (Rensselaer County) —

  Contains villages: Village of East Nassau (pop. 559), Village of Nassau (pop. 1,103). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of New Albion (Cattaraugus County) —

  Contains villages: Village of Cattaraugus (pop. 960). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Newark Valley (Tioga County) —

  Contains villages: Village of Newark Valley (pop. 928). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, public safety, sanitation, transportation).

• Town of New Berlin (Chenango County) —

  Contains villages: Village of New Berlin (pop. 901). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of New Hartford (Oneida County) —

  Contains villages: Village of New Hartford (pop. 1,859). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of New Paltz (Ulster County) —

  Contains villages: Village of New Paltz (pop. 7,324). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation).

• Town of Newport (Herkimer County) —

  Contains villages: Village of Newport (pop. 543). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of New Scotland (Albany County) —

  Contains villages: Village of Voorheesville (pop. 2,841). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Newstead (Erie County) —

  Contains villages: Village of Akron (pop. 2,888). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Nichols (Tioga County) —

  Contains villages: Village of Nichols (pop. 457). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, health, public safety, transportation).

• Town of Northampton (Fulton County) —

  Contains villages: Village of Northville (pop. 993). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation).

• Town of North Collins (Erie County) —

  Contains villages: Village of North Collins (pop. 1,247). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of North Dansville (Livingston County) —

  Contains villages: Village of Dansville (pop. 4,433). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, health, public safety, sanitation, social services, transportation).

• Town of North East (Dutchess County) —

  Contains villages: Village of Millerton (pop. 903). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of North Elba (Essex County) —

  The following villages are partially within this town but assigned to another town by OSC: Saranac Lake (assigned to Town of Harrietstown (spans Franklin and Essex counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Lake Placid (pop. 2,205). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of North Hempstead (Nassau County) —

  The following villages extend beyond this town's boundaries: Old Westbury, East Hills, Roslyn Harbor (also in Town of Oyster Bay); Mineola, New Hyde Park (also in Town of Hempstead). The following villages are partially within this town but assigned to another town by OSC: Floral Park, Garden City (assigned to Town of Hempstead). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Baxter Estates (pop. 991), Village of East Hills (pop. 7,284), Village of East Williston (pop. 2,645), Village of Flower Hill (pop. 4,794), Village of Great Neck (pop. 11,145), Village of Great Neck Estates (pop. 2,990), Village of Great Neck Plaza (pop. 7,482), Village of Kensington (pop. 1,226), Village of Kings Point (pop. 5,619), Village of Lake Success (pop. 2,828), Village of Manorhaven (pop. 6,956), Village of Mineola (pop. 20,800), Village of Munsey Park (pop. 2,809), Village of New Hyde Park (pop. 10,257), Village of North Hills (pop. 5,464), Village of Old Westbury (pop. 4,289), Village of Plandome (pop. 1,448), Village of Plandome Heights (pop. 1,009), Village of Plandome Manor (pop. 793), Village of Port Washington North (pop. 3,160), Village of Roslyn (pop. 2,988), Village of Roslyn Estates (pop. 1,318), Village of Roslyn Harbor (pop. 1,067), Village of Russell Gardens (pop. 978), Village of Saddle Rock (pop. 989), Village of Sands Point (pop. 2,712), Village of Thomaston (pop. 2,759), Village of Westbury (pop. 15,864), Village of Williston Park (pop. 7,591). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Nunda (Livingston County) —

  Contains villages: Village of Nunda (pop. 1,169). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Oakfield (Genesee County) —

  Contains villages: Village of Oakfield (pop. 1,812). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Ogden (Monroe County) —

  Contains villages: Village of Spencerport (pop. 3,685). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Oppenheim (Fulton County) —

  The following villages are partially within this town but assigned to another town by OSC: Dolgeville (assigned to Town of Manheim (spans Herkimer and Fulton counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Orangetown (Rockland County) —

  The following villages extend beyond this town's boundaries: Nyack (also in Town of Clarkstown). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Grand View-On-Hudson (pop. 246), Village of Nyack (pop. 7,265), Village of Piermont (pop. 2,517). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Orchard Park (Erie County) —

  Contains villages: Village of Orchard Park (pop. 3,108). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, employee benefits, general government, health, public safety, transportation).

• Town of Ossining (Westchester County) —

  The following villages extend beyond this town's boundaries: Briarcliff Manor (also in Town of Mount Pleasant). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Briarcliff Manor (pop. 7,569), Village of Ossining (pop. 27,551). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, sanitation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation).

• Town of Oswegatchie (St. Lawrence County) —

  Contains villages: Village of Heuvelton (pop. 722). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Otego (Otsego County) —

  Contains villages: Village of Otego (pop. 875). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Otsego (Otsego County) —

  The following villages extend beyond this town's boundaries: Cooperstown (also in Town of Middlefield). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Cooperstown (pop. 1,794). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Ovid (Seneca County) —

  Contains villages: Village of Ovid (pop. 534). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Owego (Tioga County) —

  Contains villages: Village of Owego (pop. 3,654). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Oxford (Chenango County) —

  Contains villages: Village of Oxford (pop. 1,330). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, transportation).

• Town of Oyster Bay (Nassau County) —

  The following villages are partially within this town but assigned to another town by OSC: Old Westbury, East Hills, Roslyn Harbor (assigned to Town of North Hempstead). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Bayville (pop. 6,748), Village of Brookville (pop. 2,939), Village of Centre Island (pop. 407), Village of Cove Neck (pop. 293), Village of Farmingdale (pop. 8,466), Village of Lattingtown (pop. 1,881), Village of Laurel Hollow (pop. 1,940), Village of Massapequa Park (pop. 17,109), Village of Matinecock (pop. 847), Village of Mill Neck (pop. 1,054), Village of Muttontown (pop. 3,512), Village of Old Brookville (pop. 2,020), Village of Oyster Bay Cove (pop. 2,265), Village of Sea Cliff (pop. 5,062), Village of Upper Brookville (pop. 1,786). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Palatine (Montgomery County) —

  Contains villages: Village of Nelliston (pop. 555), Village of Palatine Bridge (pop. 796). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Palm Tree (Orange County) —

  Coterminous with Village of Kiryas Joel — the town was incorporated in 2019 from part of the Town of Monroe. The village government handles most municipal services (~$44M revenue FY2024) while the town reports a much smaller budget (~$2.5M). Financial comparisons with standalone towns are misleading.

• Town of Palmyra (Wayne County) —

  Contains villages: Village of Palmyra (pop. 3,305). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, transportation).

• Town of Parish (Oswego County) —

  Contains villages: Village of Parish (pop. 447). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Paris (Oneida County) —

  Contains villages: Village of Clayville (pop. 339). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, sanitation, transportation).

• Town of Parma (Monroe County) —

  Contains villages: Village of Hilton (pop. 6,027). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, transportation, utilities).

• Town of Pawling (Dutchess County) —

  Contains villages: Village of Pawling (pop. 1,995). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, transportation).

• Town of Pelham (Westchester County) —

  Contains villages: Village of Pelham (pop. 7,326), Village of Pelham Manor (pop. 5,752). Town-wide per capita spending covers all residents including village residents (A-fund services: culture and recreation, employee benefits, general government, health, public safety, sanitation). Part-town per capita spending covers only residents outside incorporated villages.

• Town of Pembroke (Genesee County) —

  Contains villages: Village of Corfu (pop. 689). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Perinton (Monroe County) —

  Contains villages: Village of Fairport (pop. 5,501). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Perry (Wyoming County) —

  The following villages extend beyond this town's boundaries: Perry (also in Town of Castile). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Perry (pop. 3,536). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, economic development, employee benefits, general government, health, transportation).

• Town of Persia (Cattaraugus County) —

  The following villages extend beyond this town's boundaries: Gowanda (also in Town of Collins (spans Erie and Cattaraugus counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Gowanda (pop. 2,513). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Phelps (Ontario County) —

  Contains villages: Village of Phelps (pop. 1,851). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Philadelphia (Jefferson County) —

  Contains villages: Village of Philadelphia (pop. 1,098). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Philipstown (Putnam County) —

  Contains villages: Village of Cold Spring (pop. 1,986), Village of Nelsonville (pop. 624). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Pittsford (Monroe County) —

  Contains villages: Village of Pittsford (pop. 1,419). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Pittstown (Rensselaer County) —

  Contains villages: Village of Valley Falls (pop. 510). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Pomfret (Chautauqua County) —

  Contains villages: Village of Fredonia (pop. 9,585). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Porter (Niagara County) —

  Contains villages: Village of Youngstown (pop. 1,859). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Portland (Chautauqua County) —

  Contains villages: Village of Brocton (pop. 1,286). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Portville (Cattaraugus County) —

  Contains villages: Village of Portville (pop. 892). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, education, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation, utilities).

• Town of Potsdam (St. Lawrence County) —

  Contains villages: Village of Norwood (pop. 1,552), Village of Potsdam (pop. 8,312). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Potter (Yates County) —

  The following villages are partially within this town but assigned to another town by OSC: Rushville (assigned to Town of Gorham (spans Yates and Ontario counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Poughkeepsie (Dutchess County) —

  The following villages are partially within this town but assigned to another town by OSC: Wappingers Falls (assigned to Town of Wappinger). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Ramapo (Rockland County) —

  The following villages extend beyond this town's boundaries: Pomona (also in Town of Haverstraw). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Airmont (pop. 10,166), Village of Chestnut Ridge (pop. 10,505), Village of Hillburn (pop. 930), Village of Kaser (pop. 5,491), Village of Montebello (pop. 4,507), Village of New Hempstead (pop. 5,463), Village of New Square (pop. 9,679), Village of Pomona (pop. 3,824), Village of Sloatsburg (pop. 3,036), Village of Spring Valley (pop. 33,066), Village of Suffern (pop. 11,441), Village of Wesley Hills (pop. 6,116). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Red Hook (Dutchess County) —

  Contains villages: Village of Red Hook (pop. 1,975), Village of Tivoli (pop. 1,012). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Remsen (Oneida County) —

  Contains villages: Village of Remsen (pop. 431). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, employee benefits, general government, public safety, transportation).

• Town of Rhinebeck (Dutchess County) —

  Contains villages: Village of Rhinebeck (pop. 2,697). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Richfield (Otsego County) —

  Contains villages: Village of Richfield Springs (pop. 1,050). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Richland (Oswego County) —

  Contains villages: Village of Pulaski (pop. 2,186). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, public safety, transportation, utilities).

• Town of Richmondville (Schoharie County) —

  Contains villages: Village of Richmondville (pop. 858). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Ridgeway (Orleans County) —

  Contains villages: Village of Medina (pop. 6,047). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Riga (Monroe County) —

  Contains villages: Village of Churchville (pop. 2,091). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, public safety, sanitation, transportation).

• Town of Royalton (Niagara County) —

  Contains villages: Village of Middleport (pop. 1,729). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Russia (Herkimer County) —

  Contains villages: Village of Cold Brook (pop. 250), Village of Poland (pop. 464). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Rutland (Jefferson County) —

  Contains villages: Village of Black River (pop. 1,232). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Rye (Westchester County) —

  The following villages are partially within this town but assigned to another town by OSC: Mamaroneck (assigned to Town of Mamaroneck). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Port Chester (pop. 31,693), Village of Rye Brook (pop. 10,047). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages.

• Town of Salina (Onondaga County) —

  Contains villages: Village of Liverpool (pop. 2,242). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Sandy Creek (Oswego County) —

  Contains villages: Village of Lacona (pop. 657), Village of Sandy Creek (pop. 646). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Sanford (Broome County) —

  The following villages extend beyond this town's boundaries: Deposit (also in Town of Deposit (spans Broome and Delaware counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Deposit (pop. 1,387). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Sangerfield (Oneida County) —

  Contains villages: Village of Waterville (pop. 1,473). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Saranac (Clinton County) —

  The following villages are partially within this town but assigned to another town by OSC: Dannemora (assigned to Town of Dannemora). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Saratoga (Saratoga County) —

  Contains villages: Village of Schuylerville (pop. 1,370), Village of Victory (pop. 666). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Saugerties (Ulster County) —

  Contains villages: Village of Saugerties (pop. 3,899). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation).

• Town of Scarsdale (Westchester County) —

  Coterminous with Village of Scarsdale — the village boundary covers the entire town. All municipal services and financial reporting are handled by the village government. The town reported zero financial data to OSC for FY 1997–2022 and began filing general government expenses starting FY 2023 (~$3.8M vs the village's ~$90M). Financial comparisons with standalone towns are misleading. Contains villages: Village of Scarsdale (pop. 18,253). Town-wide per capita spending covers all residents including village residents (A-fund services: general government). Part-town per capita spending covers only residents outside incorporated villages.

• Town of Schaghticoke (Rensselaer County) —

  Contains villages: Village of Schaghticoke (pop. 527). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Schodack (Rensselaer County) —

  Contains villages: Village of Castleton-On-Hudson (pop. 1,477). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Schoharie (Schoharie County) —

  Contains villages: Village of Schoharie (pop. 916). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, transportation).

• Town of Schroeppel (Oswego County) —

  Contains villages: Village of Phoenix (pop. 2,226). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Seneca Falls (Seneca County) —

  The following villages are partially within this town but assigned to another town by OSC: Waterloo (assigned to Town of Waterloo). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Sharon (Schoharie County) —

  Contains villages: Village of Sharon Springs (pop. 483). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation).

• Town of Shelter Island (Suffolk County) —

  Contains villages: Village of Dering Harbor (pop. 50). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Sherburne (Chenango County) —

  The following villages extend beyond this town's boundaries: Earlville (also in Town of Hamilton, Town of Lebanon, Town of Smyrna (spans Madison and Chenango counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Earlville (pop. 774), Village of Sherburne (pop. 1,360). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Sherman (Chautauqua County) —

  Contains villages: Village of Sherman (pop. 649). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Sidney (Delaware County) —

  Contains villages: Village of Sidney (pop. 3,697). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Skaneateles (Onondaga County) —

  Contains villages: Village of Skaneateles (pop. 2,533). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Smithtown (Suffolk County) —

  Contains villages: Village of Head Of The Harbor (pop. 1,520), Village of Nissequogue (pop. 1,564), Village of Village of The Branch (pop. 1,735). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Smyrna (Chenango County) —

  The following villages are partially within this town but assigned to another town by OSC: Earlville (assigned to Town of Sherburne (spans Madison and Chenango counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Smyrna (pop. 197). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, transportation).

• Town of Sodus (Wayne County) —

  Contains villages: Village of Sodus (pop. 1,667), Village of Sodus Point (pop. 822). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, employee benefits, general government, health, public safety, transportation).

• Town of Somerset (Niagara County) —

  Contains villages: Village of Barker (pop. 575). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Southampton (Suffolk County) —

  The following villages extend beyond this town's boundaries: Sag Harbor (also in Town of East Hampton). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of North Haven (pop. 1,162), Village of Quogue (pop. 1,662), Village of Sag Harbor (pop. 2,772), Village of Sagaponack (pop. 770), Village of Southampton (pop. 4,550), Village of West Hampton Dunes (pop. 126), Village of Westhampton Beach (pop. 2,150). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, economic development, employee benefits, general government, public safety, transportation).

• Town of Southeast (Putnam County) —

  Contains villages: Village of Brewster (pop. 2,508). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, employee benefits, general government, health, public safety, transportation).

• Town of Southold (Suffolk County) —

  Contains villages: Village of Greenport (pop. 2,583). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, transportation).

• Town of Spencer (Tioga County) —

  Contains villages: Village of Spencer (pop. 719). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Springport (Cayuga County) —

  Contains villages: Village of Union Springs (pop. 1,075). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, public safety, sanitation, transportation).

• Town of Stamford (Delaware County) —

  Contains villages: Village of Hobart (pop. 351), Village of Stamford (pop. 1,040). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Starkey (Yates County) —

  Contains villages: Village of Dundee (pop. 1,690). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, social services, transportation).

• Town of St. Armand (Essex County) —

  The following villages are partially within this town but assigned to another town by OSC: Saranac Lake (assigned to Town of Harrietstown (spans Franklin and Essex counties)). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected].

• Town of Sterling (Cayuga County) —

  Contains villages: Village of Fair Haven (pop. 760). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Stillwater (Saratoga County) —

  Contains villages: Village of Stillwater (pop. 1,754). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of St. Johnsville (Montgomery County) —

  Contains villages: Village of St. Johnsville (pop. 1,643). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Stockbridge (Madison County) —

  Contains villages: Village of Munnsville (pop. 454). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, public safety, transportation).

• Town of Stockton (Chautauqua County) —

  Contains villages: Village of Cassadaga (pop. 573). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Sullivan (Madison County) —

  Contains villages: Village of Chittenango (pop. 4,896). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, public safety, transportation).

• Town of Sweden (Monroe County) —

  Contains villages: Village of Brockport (pop. 7,104). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Theresa (Jefferson County) —

  Contains villages: Village of Theresa (pop. 752). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, public safety, transportation).

• Town of Thompson (Sullivan County) —

  Contains villages: Village of Monticello (pop. 7,173). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Tonawanda (Erie County) —

  Contains villages: Village of Kenmore (pop. 15,205). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Torrey (Yates County) —

  Contains villages: Village of Dresden (pop. 293). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, transportation).

• Town of Trenton (Oneida County) —

  Contains villages: Village of Holland Patent (pop. 416). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Triangle (Broome County) —

  Contains villages: Village of Whitney Point (pop. 960). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, public safety, transportation).

• Town of Tully (Onondaga County) —

  Contains villages: Village of Tully (pop. 904). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Tupper Lake (Franklin County) —

  Contains villages: Village of Tupper Lake (pop. 3,282). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, economic development, employee benefits, general government, health, public safety, transportation).

• Town of Turin (Lewis County) —

  Contains villages: Village of Turin (pop. 197). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, health, transportation).

• Town of Tuxedo (Orange County) —

  Contains villages: Village of Tuxedo Park (pop. 645). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Ulysses (Tompkins County) —

  Contains villages: Village of Trumansburg (pop. 1,714). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, employee benefits, general government, public safety, sanitation, transportation, utilities).

• Town of Unadilla (Otsego County) —

  Contains villages: Village of Unadilla (pop. 1,065). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Union (Broome County) —

  Contains villages: Village of Endicott (pop. 13,667), Village of Johnson City (pop. 15,343). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Urbana (Steuben County) —

  Contains villages: Village of Hammondsport (pop. 583). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Vernon (Oneida County) —

  Contains villages: Village of Oneida Castle (pop. 586), Village of Vernon (pop. 1,177). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, health, transportation).

• Town of Veteran (Chemung County) —

  Contains villages: Village of Millport (pop. 301). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: employee benefits, general government, public safety, sanitation, transportation).

• Town of Victor (Ontario County) —

  Contains villages: Village of Victor (pop. 2,744). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Vienna (Oneida County) —

  Contains villages: Village of Sylvan Beach (pop. 890). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, transportation).

• Town of Waddington (St. Lawrence County) —

  Contains villages: Village of Waddington (pop. 937). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, transportation).

• Town of Walton (Delaware County) —

  Contains villages: Village of Walton (pop. 2,885). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Wappinger (Dutchess County) —

  The following villages extend beyond this town's boundaries: Wappingers Falls (also in Town of Poughkeepsie). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Wappingers Falls (pop. 6,103). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation).

• Town of Warsaw (Wyoming County) —

  Contains villages: Village of Warsaw (pop. 3,646). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, transportation).

• Town of Warwick (Orange County) —

  Contains villages: Village of Florida (pop. 2,888), Village of Greenwood Lake (pop. 2,994), Village of Warwick (pop. 6,652). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Washington (Dutchess County) —

  Contains villages: Village of Millbrook (pop. 1,455). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Waterford (Saratoga County) —

  Contains villages: Village of Waterford (pop. 2,038). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, education, employee benefits, general government, public safety, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Waterloo (Seneca County) —

  The following villages extend beyond this town's boundaries: Waterloo (also in Town of Fayette, Town of Seneca Falls). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Waterloo (pop. 4,810). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Wawarsing (Ulster County) —

  Contains villages: Village of Ellenville (pop. 4,167). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation).

• Town of Wayland (Steuben County) —

  Contains villages: Village of Wayland (pop. 1,680). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, social services, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, transportation).

• Town of Webster (Monroe County) —

  Contains villages: Village of Webster (pop. 5,651). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, debt service, employee benefits, general government, public safety, sanitation, transportation).

• Town of Wellsville (Allegany County) —

  Contains villages: Village of Wellsville (pop. 4,587). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Westfield (Chautauqua County) —

  Contains villages: Village of Westfield (pop. 2,910). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of West Turin (Lewis County) —

  Contains villages: Village of Constableville (pop. 293), Village of Lyons Falls (pop. 570). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, transportation).

• Town of Wheatland (Monroe County) —

  Contains villages: Village of Scottsville (pop. 2,009). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, public safety, sanitation, transportation).

• Town of White Creek (Washington County) —

  The following villages extend beyond this town's boundaries: Cambridge (also in Town of Cambridge). Part-town per-capita figures are not yet available for this town because the village population split across town boundaries is unknown. We will include part-town per-capita data once proportional population figures are available. If you have this information or know a definitive source, please email [email protected]. Contains villages: Village of Cambridge (pop. 1,788). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Whitehall (Washington County) —

  Contains villages: Village of Whitehall (pop. 2,465). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Whitestown (Oneida County) —

  Contains villages: Village of New York Mills (pop. 3,244), Village of Oriskany (pop. 1,315), Village of Whitesboro (pop. 3,612), Village of Yorkville (pop. 2,657). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Wilna (Jefferson County) —

  Contains villages: Village of Carthage (pop. 3,236), Village of Deferiet (pop. 245). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, health, public safety, transportation).

• Town of Wilson (Niagara County) —

  Contains villages: Village of Wilson (pop. 1,247). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Windsor (Broome County) —

  Contains villages: Village of Windsor (pop. 907). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation).

• Town of Winfield (Herkimer County) —

  Contains villages: Village of West Winfield (pop. 733). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: culture and recreation, employee benefits, general government, public safety, transportation).

• Town of Wolcott (Wayne County) —

  Contains villages: Village of Red Creek (pop. 495), Village of Wolcott (pop. 1,556). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation, utilities).

• Town of Woodbury (Orange County) —

  Contains villages: Village of Harriman (pop. 2,714), Village of Woodbury (pop. 11,526). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, health, public safety, sanitation, social services, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, transportation).

• Town of Yates (Orleans County) —

  Contains villages: Village of Lyndonville (pop. 771). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: community services, culture and recreation, economic development, employee benefits, general government, health, public safety, sanitation, transportation).

• Town of Yorkshire (Cattaraugus County) —

  Contains villages: Village of Delevan (pop. 1,043). Town-wide per capita spending covers all residents including village residents (A-fund services: community services, culture and recreation, debt service, economic development, employee benefits, general government, public safety, transportation). Part-town per capita spending covers only residents outside incorporated villages (B-fund services: debt service, employee benefits, general government, health, public safety, sanitation, transportation).

• Village of Almond (Allegany County) —

  Spans Towns of Almond and Hornellsville across 2 counties (Allegany, Steuben). Residents in different counties face different county tax rates. OSC reports this village under Town of Almond.

• Village of Attica (Wyoming County) —

  Spans Towns of Attica and Alexander across 2 counties (Wyoming, Genesee). Residents in different counties face different county tax rates. OSC reports this village under Town of Attica.

• Village of Ballston Spa (Saratoga County) —

  Spans Towns of Ballston and Milton in Saratoga County. OSC reports this village under Town of Milton.

• Village of Briarcliff Manor (Westchester County) —

  Spans Towns of Ossining (~91%) and Mount Pleasant (~9%) in Westchester County. OSC reports this village under Town of Ossining.

• Village of Cambridge (Washington County) —

  Spans Towns of White Creek (~2/3) and Cambridge (~1/3) in Washington County. OSC reports this village under Town of White Creek.

• Village of Cooperstown (Otsego County) —

  Spans Towns of Otsego and Middlefield in Otsego County. OSC reports this village under Town of Otsego.

• Village of Dannemora (Clinton County) —

  Spans Towns of Dannemora and Saranac in Clinton County. OSC reports this village under Town of Dannemora.

• Village of Depew (Erie County) —

  Spans Towns of Lancaster and Cheektowaga in Erie County. OSC reports this village under Town of Cheektowaga.

• Village of Deposit (Broome County) —

  Spans Towns of Sanford and Deposit across 2 counties (Broome, Delaware). Residents in different counties face different county tax rates. OSC reports this village under Town of Sanford.

• Village of Dolgeville (Herkimer County) —

  Spans Towns of Manheim and Oppenheim across 2 counties (Herkimer, Fulton). Residents in different counties face different county tax rates. OSC reports this village under Town of Manheim.

• Village of Earlville (Chenango County) —

  Spans 4 towns (Hamilton, Lebanon, Sherburne, Smyrna) and 2 counties (Madison, Chenango). Second-most complex village in NYS after Saranac Lake. OSC reports this village under Town of Sherburne.

• Village of East Hills (Nassau County) —

  Spans Towns of North Hempstead and Oyster Bay in Nassau County. OSC reports this village under Town of North Hempstead.

• Village of Floral Park (Nassau County) —

  Spans Towns of Hempstead and North Hempstead in Nassau County. OSC reports this village under Town of Hempstead.

• Village of Garden City (Nassau County) —

  Spans Towns of Hempstead and North Hempstead in Nassau County. OSC reports this village under Town of Hempstead.

• Village of Gowanda (Cattaraugus County) —

  Spans Towns of Collins and Persia across 2 counties (Erie, Cattaraugus). Residents in different counties face different county tax rates. OSC reports this village under Town of Persia.

• Village of Ilion (Herkimer County) —

  Spans Towns of German Flatts and Frankfort in Herkimer County. OSC reports this village under Town of German Flatts.

• Village of Mamaroneck (Westchester County) —

  Spans Towns of Mamaroneck and Rye in Westchester County. OSC reports this village under Town of Mamaroneck.

• Village of Mineola (Nassau County) —

  Spans Towns of North Hempstead and Hempstead in Nassau County. OSC reports this village under Town of North Hempstead.

• Village of New Hyde Park (Nassau County) —

  Spans Towns of Hempstead and North Hempstead in Nassau County. OSC reports this village under Town of North Hempstead.

• Village of North Syracuse (Onondaga County) —

  Spans Towns of Clay and Cicero in Onondaga County. OSC reports this village under Town of Clay.

• Village of Nyack (Rockland County) —

  Spans Towns of Orangetown and Clarkstown in Rockland County. OSC reports this village under Town of Orangetown.

• Village of Old Westbury (Nassau County) —

  Spans Towns of North Hempstead and Oyster Bay in Nassau County. OSC reports this village under Town of North Hempstead.

• Village of Perry (Wyoming County) —

  Spans Towns of Perry and Castile in Wyoming County. OSC reports this village under Town of Perry.

• Village of Pomona (Rockland County) —

  Spans Towns of Haverstraw and Ramapo in Rockland County. OSC reports this village under Town of Ramapo.

• Village of Roslyn Harbor (Nassau County) —

  Spans Towns of North Hempstead and Oyster Bay in Nassau County. OSC reports this village under Town of North Hempstead.

• Village of Rushville (Ontario County) —

  Spans Towns of Potter and Gorham across 2 counties (Yates, Ontario). Residents in different counties face different county tax rates. OSC reports this village under Town of Gorham.

• Village of Sag Harbor (Suffolk County) —

  Spans Towns of Southampton (~3/5) and East Hampton (~2/5) in Suffolk County. OSC reports this village under Town of Southampton.

• Village of Saranac Lake (Franklin County) —

  Spans 3 towns (Harrietstown, St. Armand, North Elba) and 2 counties (Franklin, Essex). Most geographically complex village in NYS. Residents in different counties face different county tax rates and services. OSC reports this village under Town of Harrietstown.

• Village of Wappingers Falls (Dutchess County) —

  Spans Towns of Poughkeepsie and Wappinger in Dutchess County. OSC reports this village under Town of Wappinger.

• Village of Waterloo (Seneca County) —

  Spans 3 towns (Waterloo, Fayette, Seneca Falls) in Seneca County. OSC reports this village under Town of Waterloo.

• Wainscott Common School District —

  Wainscott typically enrolls fewer than 30 students. Per-pupil spending figures reflect fixed operational costs spread across minimal enrollment.

Entities with comparability caveats are flagged on their individual pages and excluded from the landing page per-capita spending ranking. They remain in the fund balance and debt service rankings, where the structural differences have less impact.

City Data Limitations

• Late and non-filing cities — Not all cities file their Annual Financial Reports on time. Four cities are currently late, with the most significant case being Mount Vernon, which lost its credit rating due to years of non-filing. View filing compliance details.
• GASB 54 and fund balance classification — The "Unassigned Fund Balance" metric (account code A917) only exists from 2011 onward, when GASB Statement No. 54 reclassified fund balances from Reserved/Unreserved into Nonspendable, Restricted, Committed, Assigned, and Unassigned categories. Some cities also reclassify fund balance between categories year to year. For example, Buffalo reported no Unassigned Fund Balance for 2018-2020, instead categorizing its entire General Fund balance as Assigned or Restricted during those years.
• Early year coverage — Data coverage is sparser in the earliest years (1995-2000) as fewer cities had filed electronically.
• Census margins of error — ACS 5-year estimates are survey-based and carry margins of error, particularly for smaller cities.

Counties

Data Sources

County financial data comes from the same NYS Comptroller (OSC) Annual Financial Reports used for cities. Data covers all 57 New York counties (excluding the five NYC boroughs, which are not separate counties in the OSC system) from 1995 to the most recently available fiscal year.

County Partisan Comparison

The County Comparison page plots three fiscal health metrics against the partisan composition of each county's legislature (from the November 2025 elections):

• Operating Ratio — Revenue / Expenditures. Above 100% = surplus.
• Fund Balance % — Unassigned fund balance / Expenditures. Uses A917 (GASB 54, FY 2011+) or A910+A911 (pre-GASB 54) for historical consistency.
• Debt Service % — Debt service payments / Expenditures.

The conservative share of each county council is calculated as (Republican + Conservative not also Republican) / total council members. Partisan data is from the November 2025 election results and does not change when viewing different fiscal years — only the financial metrics change.

Towns & Villages

Data Sources

Coterminous Town-Villages

Several New York towns have village boundaries identical to the town boundary. In these "coterminous" pairs, the village government handles all municipal services and financial reporting while the town exists as a separate legal entity with no independent budget. Towns of East Rochester, Mount Kisco, and Scarsdale report zero financial data for FY 1997–2008 because their respective villages reported all finances. Starting in FY 2009, these towns began filing separate reports with OSC.

This structure exists because villages in New York have broader authority than towns for urban-level services (police, fire, water, sewer, zoning). When a village fills its entire town, the village government effectively runs everything. Formal merger requires state legislative action, so most coterminous pairs remain separate legal entities even when one government is vestigial.

Dissolved Villages

27 villages in New York have been officially dissolved between 2003 and 2023, primarily following the 2009 "Citizen Empowerment Act" which streamlined the dissolution process and offered a property tax credit incentive. Dissolved villages are marked with a "Dissolved" badge and retain their historical financial data through the year of dissolution. They are excluded from rankings and active comparisons. Notably, every active village has 100% filing compliance with OSC — all apparent village "non-filers" turned out to be dissolved villages missing from our original list.

Source: NYS Department of State — Village Dissolution

School Districts

Data Sources

District Types

New York has five legal classifications for school districts, each with distinct governance and fiscal structures:

• Central (~550 districts) — The most common type. Consolidated districts serving multiple municipalities, typically in rural and suburban areas. This category includes "Independent Superintendent" and "Central High" variants, which share the same legal structure.
• Union Free (72 districts) — Independent districts formed by vote of multiple school districts, typically in suburban areas.
• City — Big Five (4 in OSC data) — Buffalo, Rochester, Syracuse, and Yonkers. These districts are fiscally dependent on their parent cities — their budgets require city approval. NYC is also a Big Five district but operates under its own Comptroller and is not in OSC data.
• City — Small City (57 districts) — Districts coterminous with smaller New York cities (population under 125,000). While they have some fiscal relationship with their city, they have greater budgetary independence than the Big Five.
• Common (10 districts) — The oldest form of school district in New York, governed by trustees rather than a board of education. These range from 7 to 229 students. Despite the name, they are not one-room schoolhouses — they operate modern facilities but retain the historic "common school" designation.

How School District Metrics Are Calculated

The headline metrics used in school district comparisons are:

Per-Pupil Spending

Total Expenditures divided by Enrollment. The primary measure for comparing spending across districts of different sizes.

Per-Pupil Instruction

Instruction expenditures divided by Enrollment. Isolates spending that directly supports classroom teaching.

Per-Pupil Administration

Administration expenditures divided by Enrollment. Measures administrative spending relative to student body size.

Administrative Overhead %

Administration expenditures divided by Total Expenditures. Measures how much of the budget goes to administration versus instruction and other services.

State Aid Dependency %

Total State Aid divided by Total Revenue. Measures fiscal independence — higher values indicate greater reliance on state funding and more vulnerability to state budget cuts.

Big Five: Separate Data, No Double-Counting

The Big Five school districts (Buffalo, Rochester, Syracuse, Yonkers) are fiscally dependent on their parent cities, which raises a natural question about whether importing both city and school district data leads to double-counting. It does not — OSC assigns entirely separate municipal codes and financial reports to cities and their school districts. We verified this by comparing FY 2024 expenditures:

• Buffalo — city operations: $896M, school district: $1.28B
• Rochester — city operations: $908M, school district: $1.08B
• Syracuse — city operations: $507M, school district: $624M
• Yonkers — city operations: $925M, school district: $830M

In three of four cases, school district spending exceeds municipal operations spending. We link Big Five districts to their parent city entity to reflect the fiscal dependency relationship.

Exclusions

• BOCES — Boards of Cooperative Educational Services are regional shared-service providers. They don't serve students directly and have no enrollment figures for per-pupil calculations. Districts that use BOCES services report those costs as expenditures in their own filings.
• Charter schools — Not included in OSC's school district bulk data. NYSED tracks charter schools separately under different financial reporting requirements.
• NYC Department of Education — Not in OSC data. NYC operates under its own Comptroller. NYC city-level financial data is imported from the ACFR, but school district-level breakdowns are not yet available.

School District Data Limitations

• Pre-2012 data unavailable — OSC's school district bulk downloads begin in 2012, unlike city data which goes back to 1995.
• District mergers — A small number of districts have consolidated over time (e.g., Berkshire, Elizabethtown-Lewis, Westport). We do not currently track historical lineage — each year's filing stands alone under the district name that filed it. We hope to cover these mergers soon, not because they involve large numbers of students, but because they may serve as useful case studies for other districts considering consolidation — particularly around whether economies of scale produce cost savings without detrimental impact to outcomes.
• Outlier districts — A few districts have unusual structures that produce extreme per-pupil figures. For example, Kiryas Joel Village Union Free School District reports ~$385,000 per pupil because it operates exclusively as a special education provider for a community where most children attend private religious schools. Its 176-student enrollment counts only the public special education program, while expenditures cover services for the broader community.
• Enrollment timing — OSC enrollment figures are point-in-time snapshots that may differ slightly from NYSED's audited enrollment counts.
• NYSED outcomes not yet imported — We have downloaded graduation rates, assessment results, and demographics from NYSED but have not yet integrated them into the application. This is planned for a future release and will enable spending-vs-outcomes analysis.

Fiscal Stress Monitoring System (FSMS)

The OSC's Fiscal Stress Monitoring System evaluates the fiscal health of local governments across New York State using a composite scoring system. FSMS covers cities, counties, towns, villages, and school districts — every entity type in our database except NYC (which has its own Comptroller and is not in the OSC system).

How FSMS Scoring Works

Each entity receives two scores on a 0-100 scale:

• Fiscal Stress Score — Based on financial indicators including fund balance adequacy, cash position, operating deficits, and short-term borrowing.
• Socio-Demographic Stress Score — Based on external factors including poverty rates, population change, property value trends, and local economic conditions. (OSC calls this "Environmental Stress" — we use "Socio-Demographic" to avoid confusion with ecological/environmental metrics.)

Based on these scores, entities receive a designation: "Significant Fiscal Stress," "Moderate Fiscal Stress," "Susceptible to Fiscal Stress," or "No Designation." The Stress Analysis page visualizes these scores interactively.

Scoring Methodology Changes

The scoring methodology changed in 2017. Pre-2017 scores used a 29-point weighted system for municipalities or a 21-point system for school districts, with individual indicator scores reported as fractions (0.0-1.0). From 2017 onward, scores use a direct 100-point scale. We normalize pre-2017 scores to the 100-point scale for trend consistency.

FSMS Data Coverage

• Cities, counties, towns, and villages: 2012-2024
• School districts: 2013-2025

Data is imported from the OSC's published Excel workbooks. Entities that did not file their Annual Financial Report are marked "Not filed" and excluded from scoring for that year.

FSMS Exemptions

• NYC — Has its own Comptroller, not in the OSC system.
• Big Five school districts (Buffalo, Rochester, Syracuse, Yonkers) — Fiscally dependent on parent cities; their finances are reflected in the parent city's FSMS score.
• Union Free special-act school districts — Special-purpose districts serving institutions, exempt from standard FSMS scoring.

Data Quality Controls

Cross-Checking Against Source Totals

Where source data includes summary totals, we verify that our imported line items sum to the same values. For example, OSC's town and village files include "Total Revenues" and "Total Expenditures" columns. After importing individual line items, we compare our sums per entity against these totals and flag any mismatches exceeding 0.1%. We apply the same cross-check to school district expenditure data.

City and county data uses a long format (one row per account code) without embedded totals, so cross-checking requires comparing our aggregated values against OSC's published summary reports.

Non-Operating Category Filtering

All four OSC importers (cities, counties, school districts, towns/villages) filter out non-operating categories at import time. This prevents interfund transfers ("Other Sources" / "Other Uses") and debt proceeds from inflating revenue and expenditure totals. The specific categories excluded vary slightly by entity type to match OSC's naming conventions, but the principle is the same: only operating revenue and expenditure enters the database.

Metric Classification Validation

Each imported metric is classified as revenue, expenditure, or balance sheet based on its position in the source data. For wide-format files (school districts, towns, villages), column position determines the section. For long-format files (cities, counties), the ACCOUNT_CODE_SECTION or FINANCIAL_STATEMENT field in each row determines the classification. We validate these classifications against known patterns and fix any mismatches discovered during cross-checking.

Data Accuracy

All financial data on this site comes from official government filings: the NYS Office of the State Comptroller for 61 cities, 57 counties, 933 towns, 558 villages, and 689 school districts; the NYC Comptroller's ACFR for New York City; and the OSC's Fiscal Stress Monitoring System for stress scores. Demographic data comes from the US Census Bureau's American Community Survey. County council partisan composition is sourced from county board of elections results (November 2025). While we take care to import, validate, and present this data accurately, we cannot guarantee completeness or freedom from errors. If you spot a discrepancy, please contact us at [email protected].