Budget Scorecard: Accounting for County Taxes


A survey of county budgets, by far the largest source of local government taxes levied on New York residents, highlights a few counties for their fiscal discipline, singles out others with especially high taxes and invites more in-depth comparisons on spending for specific programs.

Overall, tax revenues in 22 counties located in and around the Hudson Valley grew by 40 percent from 1999 to 2004 to $680 per person, more than twice the level of town taxes, according to the latest data available from New York’s Office of the State Comptroller (OSC).

Though statewide reforms, such as caps on Medicaid cost sharing, have recently reined in county spending on a few key budget items, other expensive programs and planned capital improvements suggest that count budgets will continue to climb.


u u u


Bucking the trend of high tax bills and spending rates are Saratoga County and, to a lesser degree, the smaller counties of Herkimer and Madison. More worrisome budget numbers call for greater scrutiny of several counties, particularly Sullivan County, the highest-taxing jurisdiction in the sample, as well as Delaware, Greene and Warren.

As in previous columns that compared budgets for dozens of towns and villages, the county rankings are a preliminary tool that may overlook sound financial or political reasons why one municipality spends more than its peers. The detailed county rankings are available at our website, www.littletownviews.com, under the heading "Budget Scorecard Database."

Columbia County’s total levies per capita — which include property and sales tax receipts as well as various smaller charges — ran 16 percent higher than its peers in 2004, while its neighbor across the Hudson River, Greene, spent 28 percent more in tax revenues than the 22-county average. Dutchess County fell right in line with the average. Rensselaer County to the north distinguished itself by raising 23 percent less in property, sales and other taxes than the sample’s $680 per capita average.


u u u


The star performer among the 22-member sample is Saratoga County, which boasted total per capita tax receipts in 2004 of only $400 and ranked consistently among the lowest in per capita spending on the major county programs, including social services, police and public safety, transportation and general government.

"We don’t solve problems with a huge workforce," said Spencer Hellwig, Saratoga’s assistant county administrator. "Our 1,200 employees work hard and are extremely skilled... All budget requests are carefully scrutinized."

Saratoga’s unique degree of success in holding a lid on county spending calls for further analysis in a future column that will aim to identify management practices that less disciplined counties may want to adopt.

One county that could find fiscal guidance from Saratoga’s example is Sullivan County, which collected the largest amount of taxes per capita in the sample by a wide margin. Sullivan also spent the most per head on "general government" operations, which cover the executive, legislative, clerical and judicial dimensions of running a county. At $345 per capita in 2004, Sullivan spent twice as much as the sample average and nearly three times more than Rensselaer County, the most frugal on the general government ledger.

Sullivan County officials did not respond to repeated requests for comments.

Delaware County, which along with Sullivan and Greene had the highest taxes per head, also suffered from the fastest growth in taxes between 1999 and 2004, a rise of 63 percent.


u u u


Construction of a new $23 million state-mandated jail was one reason for the rapid rise in county costs, said Delaware Board of Supervisors Clerk Christa Schaefer. She also claimed that Delaware assumes more of the cost of maintaining town roads and bridges than do other counties.

One key contributor to Delaware’s fiscal burden is a substantially higher than average cost for social services, which include welfare, Medicaid, child care and other programs designed to assist the poorest segments of a county’s population. Delaware spent nearly $600 per capita on social services in 2004, more than twice as much as nearby Herkimer County, which, according to U.S. Census figures, has similar per capita income levels and 30 percent more people subsisting below the poverty line.

A more detailed review of the "Budget Scorecard Database" on our Web site suggests additional conclusions and identifies specific county comparisons that merit further analysis, among them:

• Columbia County boasts one of the lowest per capita debt loads, giving it ample room to leverage its balance sheet for the large capital projects it is now considering.

• Sullivan County has 45 percent more road mileage than Columbia County, but spent twice as much per road mile in 2004.

• Warren County has 63,000 residents, roughly one-third the population of Saratoga County, but it spent 35 percent more in total dollars on police protection and public safety in 2004.


James Sheldon, a writer and financial consultant, lives in the Columbia County town of Gallatin. His previous columns are available at his website, www.littletownviews.com.

Latest News

Walking among the ‘Herd’

Michel Negroponte

Betti Franceschi

"Herd,” a film by Michel Negroponte, will be screening at The Norfolk Library on Saturday April 13 at 5:30 p.m. This mesmerizing documentary investigates the relationship between humans and other sentient beings by following a herd of shaggy Belted Galloway cattle through a little more than a year of their lives.

Negroponte and his wife have had a second home just outside of Livingston Manor, in the southwest corner of the Catskills, for many years. Like many during the pandemic, they moved up north for what they thought would be a few weeks, and now seldom return to their city dwelling. Adjacent to their property is a privately owned farm and when a herd of Belted Galloways arrived, Negroponte realized the subject of his new film.

Keep ReadingShow less
Fresh perspectives in Norfolk Library film series

Diego Ongaro

Photo submitted

Parisian filmmaker Diego Ongaro, who has been living in Norfolk for the past 20 years, has composed a collection of films for viewing based on his unique taste.

The series, titled “Visions of Europe,” began over the winter at the Norfolk Library with a focus on under-the-radar contemporary films with unique voices, highlighting the creative richness and vitality of the European film landscape.

Keep ReadingShow less
New ground to cover and plenty of groundcover

Young native pachysandra from Lindera Nursery shows a variety of color and delicate flowers.

Dee Salomon

It is still too early to sow seeds outside, except for peas, both the edible and floral kind. I have transplanted a few shrubs and a dogwood tree that was root pruned in the fall. I have also moved a few hellebores that seeded in the near woods back into their garden beds near the house; they seem not to mind the few frosty mornings we have recently had. In years past I would have been cleaning up the plant beds but I now know better and will wait at least six weeks more. I have instead found the most perfect time-consuming activity for early spring: teasing out Vinca minor, also known as periwinkle and myrtle, from the ground in places it was never meant to be.

Planting the stuff in the first place is my biggest ever garden regret. It was recommended to me as a groundcover that would hold together a hillside, bare after a removal of invasive plants save for a dozen or so trees. And here we are, twelve years later; there is vinca everywhere. It blankets the hillside and has crept over the top into the woods. It has made its way left and right. I am convinced that vinca is the plastic of the plant world. The stuff won’t die. (The name Vinca comes from the Latin ‘vincire’ which means ‘to bind or fetter.’) Last year I pulled a bunch and left it strewn on the roof of the root cellar for 6 months and the leaves were still green.

Keep ReadingShow less
Matza Lasagne by 'The Cook and the Rabbi'

Culinary craftsmanship intersects with spiritual insights in the wonderfully collaborative book, “The Cook and the Rabbi.” On April 14 at Oblong Books in Rhinebeck (6422 Montgomery Street), the cook, Susan Simon, and the rabbi, Zoe B. Zak, will lead a conversation about food, tradition, holidays, resilience and what to cook this Passover.

Passover, marked by the traditional seder meal, holds profound significance within Jewish culture and for many carries extra meaning this year at a time of great conflict. The word seder, meaning “order” in Hebrew, unfolds in a 15-step progression intertwining prayers, blessings, stories, and songs that narrate the ancient saga of the liberation of the Israelites from slavery. It’s a narrative that has endured for over two millennia, evolving with time yet retaining its essence, a theme echoed beautifully in “The Cook and the Rabbi.”

Keep ReadingShow less