Not the full picture. Built from public records, which leave things out.Read by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date. Check the sources, and tell us if you spot a mistake. What this site can't tell you Read by hand. We read South Glengarry's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.
Questions · 9 so far
Things worth asking about
We read South Glengarry's financial reports and meeting minutes, and compared its numbers with 45 similar Ontario towns. These are the things that stood out.
What these are, and what they are not. A question here means a number or practice is unusual, or harder to see than it should be. It does not mean anyone did anything wrong. Most unusual numbers turn out to have ordinary explanations, and every question lists some. The only way to know is to ask.
Worth asking
Worth asking
There may well be a good reason. It is still worth asking what it is.
January 20, 2026the date of the audit report on the statements for the year ended December 31, 2023
A Township's yearly financial statements are audited by an outside firm, which signs a report saying whether the numbers are fair. The Township's posted statements for 2023 and 2024 carry audit report dates of January 20, 2026 and February 10, 2026. That is about two years and about one year after each year ended. The report for 2025 is dated July 27, 2026. We did not find a public explanation.
Found by reading the town's own documents · 4 sources
$1,994,537of 2025 capital spending shown as unfinanced
In 2025 the Township spent more on buildings, roads, bridges and water works than it had budgeted, and its accumulated surplus table shows $1,994,537 of that spending as "unfinanced capital outlay". The table's total for "surpluses (deficits)" is a deficit of $1,739,477. Its cash also fell, from $9,805,855 to $6,094,711. The statements do not say how the gap will be closed.
Found by reading the town's own documents · 4 sources
$4,984,496owed to the Township as accounts receivable at December 31, 2025
At the end of 2025 the Township was owed $4,984,496 in "accounts receivable", money due from people or governments other than property taxes. A year earlier it was $1,573,392. That is a rise of about $3.4 million, which we worked out from the two figures. The statements have no note that breaks the amount down.
Found by reading the town's own documents · 5 sources
$5,323,603estimated landfill closure and post-closure costs, against $1,246,878 in the waste management reserve
The Township runs two landfills and estimates that capping them and checking them for 25 years afterward will cost $5,323,603. Its statements say the cost will be recovered from "general municipal revenues and reserves". The waste management reserve holds $1,246,878, so most of the cost, $4,076,725 by its own table, would come from future "general municipal revenues" (mainly taxes and fees). The estimated life of one landfill also changed a lot between statements, from 8 years in 2023 to 12 years in 2024.
Found by reading the town's own documents · 5 sources
At the end of 2025, $3.9M of property tax had been billed but not paid. That is 13% of everything billed. Only 3 of 45 similar towns had a higher share. A year earlier it was $3.9M.
Found automatically from the town's financial reports · 2 sources
$3,861,055taxes receivable at December 31, 2025, with a $30,000 allowance
At the end of 2025, property taxes owed to the Township were $3,432,901, plus $458,154 of interest and penalties. The Township sets aside only $30,000 as an "allowance for doubtful accounts", the same as in 2024. Taxes receivable have stayed near $3.4 to $3.9 million for three years. Some of the unpaid bill is the county's and the school boards' share, which the Township collects and passes on.
Found by reading the town's own documents · 3 sources
$11,784,542gap shown on the posted 2025 budget printout, where the property tax lines are $0.00
The only 2025 budget document on the Township's Finance page is a printout of account lines. For 2022 to 2024 it shows what property taxes were budgeted to raise. For 2025 the residential and farm, commercial and industrial tax lines each show $0.00, so the page does not balance: it lists expenses of 22,631,393.00 against revenues of 10,846,851.00. The figure that would close the gap, the tax levy, is in a separate slide deck as a draft.
Found by reading the town's own documents · 4 sources
$1,275,568spent on contracted services in 2025, against $2,189,592 in 2024
The Township's "contracted services", the amount it pays outside companies, was $2,189,592 in 2024 and $1,275,568 in 2025, a fall of about $914,000 that we worked out from the two figures. It also came in below the 2025 budget of $1,559,000. The Township's budget slides explain part of it: the recycling program was moving to producers, and the recycling line in the budget fell from $883,000 to $41,000.
Found by reading the town's own documents · 3 sources
January 20, 2026the date of the audit report on the statements for the year ended December 31, 2023
A Township's yearly financial statements are audited by an outside firm, which signs a report saying whether the numbers are fair. The Township's posted statements for 2023 and 2024 carry audit report dates of January 20, 2026 and February 10, 2026. That is about two years and about one year after each year ended. The report for 2025 is dated July 27, 2026. We did not find a public explanation.
Why it matters
Residents rely on audited statements to know whether the Township's money is in good shape. Reports that arrive long after year-end are old news by the time anyone reads them, and this is the term of council that is about to end on October 26, 2026.
It could be because…
The Township adopted a new accounting standard for landfill and other closure costs in 2023, which its 2023 statements say had a material effect, and that could have slowed the first audit under it.
The Township's 2025 budget presentation lists hiring new senior staff in 2024, and a change in the people who run finance can slow year-end work.
The files posted may be re-issued copies of earlier statements, signed again with a new date.
Council may have received earlier drafts that were later finalized.
Questions you could ask
On what dates did council receive and accept the audited statements for 2023, 2024 and 2025?
What caused the audits of 2023 and 2024 to finish in 2026, and when does the Township expect to be back to signing statements within months of year-end?
Were the 2023 and 2024 statements first posted in 2026, or earlier versions posted before?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for South Glengarry?Send us your answer and we will publish it with this question.
The auditor's report on the 2023 statements is signed "January 20, 2026" by MNP LLP, Cornwall. Its opinion is that the statements "present fairly, in all material respects" the Township's position.
Note 13 of the 2025 statements says the 2025 budget was approved by Council on "May 26, 2025", so a budget was in place many months before the 2023 and 2024 statements were signed.
$1,994,537of 2025 capital spending shown as unfinanced
In 2025 the Township spent more on buildings, roads, bridges and water works than it had budgeted, and its accumulated surplus table shows $1,994,537 of that spending as "unfinanced capital outlay". The table's total for "surpluses (deficits)" is a deficit of $1,739,477. Its cash also fell, from $9,805,855 to $6,094,711. The statements do not say how the gap will be closed.
Why it matters
Capital means long-lasting things like roads and water pipes. When spending on them runs ahead of the money set aside or promised, the gap is paid later by reserves (savings), grants, a loan or taxes. The Township says it wants to "remain debt-free", so the answer matters.
It could be because…
Grants that were approved but not yet paid at year-end could cover the gap. The Township's capital grants came in well above budget in 2025.
Projects started in 2025 may have been planned to be paid from reserves that council had not yet moved at December 31.
Showing a temporary negative in this table is how some municipalities report projects that straddle year-end.
Questions you could ask
Which projects make up the $1,994,537, and what grants or reserves are meant to pay for each?
Does the 2026 budget borrow money, use reserves or raise taxes to cover it, and how much?
The 2025 budget assumed $346,710 of borrowing and none was taken. What is the status of that plan?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for South Glengarry?Send us your answer and we will publish it with this question.
In the schedule of accumulated surplus, "Unfinanced capital outlay" is (1,994,537) for 2025 and a dash for 2024, and "Total surpluses (deficits)" is (1,739,477), against 161,107 the year before. "Street lights surplus" is 255,060.
In Note 11, "Acquisition of tangible capital assets" is (4,818,682) in the budget column and (7,103,041) actual. "Proceeds from long-term debt" is 346,710 in the budget column and a dash actual. "Unfinanced capital outlay carried forward" is 1,994,537.
$4,984,496owed to the Township as accounts receivable at December 31, 2025
At the end of 2025 the Township was owed $4,984,496 in "accounts receivable", money due from people or governments other than property taxes. A year earlier it was $1,573,392. That is a rise of about $3.4 million, which we worked out from the two figures. The statements have no note that breaks the amount down.
Why it matters
A large unpaid balance can be ordinary, for example a grant that is approved but not yet paid. But a reader cannot tell from the statements who owes the money or whether it has since been collected, and the same year the Township ended with cash down by more than $3.7 million.
It could be because…
Federal and provincial grants for projects finished late in 2025 are often paid after year-end. Grants received were $4,858,468 in 2025 against $2,820,674 in 2024, and capital grants were well above budget.
The water tower project is partly grant-funded, and grant claims are filed after the work is done.
The balance may already have been collected in early 2026.
Questions you could ask
What makes up the $4,984,496, and how much of it is grants, from which programs?
How much had been collected by the date the 2025 statements were signed?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for South Glengarry?Send us your answer and we will publish it with this question.
Statement of cash flows: "(DECREASE) INCREASE IN CASH" (3,711,144) (2024 2,557,885); "CASH, beginning of year" 9,805,855; "CASH, end of year" $ 6,094,711.
$5,323,603estimated landfill closure and post-closure costs, against $1,246,878 in the waste management reserve
The Township runs two landfills and estimates that capping them and checking them for 25 years afterward will cost $5,323,603. Its statements say the cost will be recovered from "general municipal revenues and reserves". The waste management reserve holds $1,246,878, so most of the cost, $4,076,725 by its own table, would come from future "general municipal revenues" (mainly taxes and fees). The estimated life of one landfill also changed a lot between statements, from 8 years in 2023 to 12 years in 2024.
Why it matters
Closing a landfill is a real future bill. A reserve that covers a quarter of it means later councils will carry the rest, and a longer estimated life pushes that bill further out.
It could be because…
Funding a closure over many years from each year's budget is a normal approach, and the landfills are expected to last 11 and 15 more years.
The Township's 2025 budget presentation says it planned to move $300,000 to a landfill reserve, so the reserve is meant to grow.
The remaining-life estimate may have grown because the Township recontoured its waste mounds, which the same presentation lists among its work.
The reserve could be named differently from the one the budget talks about, for example if some of it sits in the "Capital" reserve.
Questions you could ask
Does council have a plan and a yearly amount to build the landfill reserve toward the $5,323,603?
The presentation said $300,000 would go to a landfill reserve in 2025. The waste management reserve grew by 150,000 (worked out by us from Schedule 3). How much went in, and which reserve holds it?
What explains North Lancaster's estimated life going from 8 years to 12 years in one year?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for South Glengarry?Send us your answer and we will publish it with this question.
The evidence
Note 6: "Total closure and post-closure costs are estimated to be $5,323,603" (2024: $5,254,626). "The estimated costs are to be recovered from future general municipal revenues and reserves." Note 7 splits it: general municipal revenues $4,076,725, reserves 1,246,878. The North Lancaster site has "an estimated remaining life of 11 years" and Beaverbrook 15.
The budget presentation lists "Reallocation of 2024 Recycling Expenditures ($800,000)", with "$300,000 to Landfill Reserve", $50,000 to a Solid Waste Management Master Plan and $400,000 as a revenue offset that will no longer be provided. It also lists "Recontouring of Waste Mounds".
South Glengarry spent $1.3M on police, fire and safety in 2019 and $2.0M in 2025. Prices only went up about 21% in that time.
Why did the cost of police, fire and safety grow 51% in 6 years?
Police, fire and safety
Prices (inflation)
+0%+20%+40%+60%
+51%
2019202020212022202320242025
Show as a table
Year
Police, fire and safety
Prices (inflation)
2019
+0%
+0%
2020
+4%
+1%
2021
+16%
+4%
2022
+29%
+11%
2023
+43%
+16%
2024
+39%
+18%
2025
+51%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.
It could be because…
The town added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $667K a year pay for?
Why did fire department go from $731K to $1.2M?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for South Glengarry?Send us your answer and we will publish it with this question.
The evidence
Police, fire and safety: 2019 $1.3M, 2020 $1.4M, 2021 $1.5M, 2022 $1.7M, 2023 $1.9M, 2024 $1.8M, 2025 $2.0M.
At the end of 2025, $3.9M of property tax had been billed but not paid. That is 13% of everything billed. Only 3 of 45 similar towns had a higher share. A year earlier it was $3.9M.
Why are so many property taxes unpaid?
$0$1.0M$2.0M$3.0M$4.0M$5.0M
$3.9M
2019202020212022202320242025
Show as a table
Year
Unpaid property tax at year end
2019
$3.7M
2020
$4.4M
2021
$3.3M
2022
$3.3M
2023
$3.4M
2024
$3.9M
2025
$3.9M
Why it matters
When taxes go unpaid, everyone else carries the cost, and the town may borrow to cover the gap. The Province's financial indicators treat 10% to 15% as a moderate risk and more than 15% as a high risk. Collection is the town's job, so a rising number is worth asking about.
It could be because…
The final tax bill was due late in the year, so some payments simply arrived in January.
A few large properties are in dispute or being sold for back taxes.
Hard times for residents, which the town may be handling with payment plans.
Questions you could ask
How much is more than one year overdue, and from how many properties?
Are the rules for chasing unpaid taxes applied the same way to everyone?
Has the town registered tax arrears certificates on properties about two years behind? If still unpaid a year after that, Ontario law lets the town sell the property.
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for South Glengarry?Send us your answer and we will publish it with this question.
The evidence
Taxes receivable: 2019 $3.7M, 2020 $4.4M, 2021 $3.3M, 2022 $3.3M, 2023 $3.4M, 2024 $3.9M, 2025 $3.9M. Of the 2025 total, $1.5M was from earlier years.
$3,861,055taxes receivable at December 31, 2025, with a $30,000 allowance
At the end of 2025, property taxes owed to the Township were $3,432,901, plus $458,154 of interest and penalties. The Township sets aside only $30,000 as an "allowance for doubtful accounts", the same as in 2024. Taxes receivable have stayed near $3.4 to $3.9 million for three years. Some of the unpaid bill is the county's and the school boards' share, which the Township collects and passes on.
Why it matters
Unpaid taxes that are never collected become a cost to everyone else. A tiny allowance is fine if almost all of the balance is the final bill and gets paid, but residents cannot tell that from the statements.
It could be because…
Much of the balance is likely the last instalment of the year, due close to year-end and paid in the weeks after.
The balance includes the county and school board shares, not only the Township's own.
Unpaid taxes can be recovered by selling the property, so losses are rare.
Questions you could ask
How much of the $3,432,901 is the Township's own share, and how much is more than a year old?
How does the Township decide that $30,000 is enough, and when was it last reviewed?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for South Glengarry?Send us your answer and we will publish it with this question.
The evidence
Note 3: "Taxes" $ 3,432,901 (2024: $ 3,463,493); "Interest and penalties" 458,154 (2024: 438,977); "Allowance for doubtful accounts" (30,000) both years; total $ 3,861,055 (2024: $ 3,872,470).
Note 13: the Township collected and remitted county taxes of $13,775,257 and provincial education taxes of $4,217,438 for the school boards, on top of its own taxation revenue.
$11,784,542gap shown on the posted 2025 budget printout, where the property tax lines are $0.00
The only 2025 budget document on the Township's Finance page is a printout of account lines. For 2022 to 2024 it shows what property taxes were budgeted to raise. For 2025 the residential and farm, commercial and industrial tax lines each show $0.00, so the page does not balance: it lists expenses of 22,631,393.00 against revenues of 10,846,851.00. The figure that would close the gap, the tax levy, is in a separate slide deck as a draft.
Why it matters
Property tax is the largest thing a township asks residents to pay. The posted "approved budget" does not show it, so a resident has to find the draft slide deck to learn the levy.
It could be because…
The printout was run on October 14, 2025 from a system where the tax lines were not filled in after the levy was set, so the gap is the levy.
Taxes are the balancing item in a budget, and staff may treat them as calculated rather than entered.
The levy may be in a bylaw or staff report we did not read, because we could not read recent agendas.
Questions you could ask
What property tax levy did council approve on May 26, 2025, and where is the approved version posted?
Can the Township post the approved 2025 budget with its tax lines filled in, and add the 2026 budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for South Glengarry?Send us your answer and we will publish it with this question.
The evidence
On the posted 2025 budget, "Taxation - Residential & Farm" is (8,431,457.00 for 2022, (9,084,806.00 for 2023, (9,717,528.00 for 2024 and 0.00 for 2025. "Taxation - Commercial" and "Taxation - Industrial" also show 0.00 for 2025.
The draft budget slides show Expenses $ 22,652,093.00, Revenues $ (10,760,351.00) and a "Levy Requirement" of $ 11,891,742.00 for the 2025 draft, and say the draft levy is "an increase of 7.59% over the 2024 levy".
$1,275,568spent on contracted services in 2025, against $2,189,592 in 2024
The Township's "contracted services", the amount it pays outside companies, was $2,189,592 in 2024 and $1,275,568 in 2025, a fall of about $914,000 that we worked out from the two figures. It also came in below the 2025 budget of $1,559,000. The Township's budget slides explain part of it: the recycling program was moving to producers, and the recycling line in the budget fell from $883,000 to $41,000.
Why it matters
Contracts are where a lot of public money goes. A fall this size may reflect a service that moved off the Township's books, but worth confirming that it did not simply move to another line.
It could be because…
Ontario's Blue Box program moved to producers, so the Township no longer pays a recycling contractor.
2024 may have included one-time contracted work, for example on bridges and roads.
Some work may now be done by staff, whose wages rose.
Questions you could ask
Can the Township say how much of the 2025 fall is the recycling contract, and what the rest is?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for South Glengarry?Send us your answer and we will publish it with this question.
The evidence
Note 9, operating expenses by object: "Contracted services" $ 1,559,000 budget 2025, 1,275,568 actual 2025, 2,189,592 actual 2024. "Wages and benefits" $ 5,866,748 budget, 5,825,530 actual 2025, 5,440,055 actual 2024.
The budget slides say the Township "Prepared for transition to Extended Producer Responsibility of the Blue Box Program" and list a "Change in Operations" for "Transition to EPR for Blue Box".
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