The latest Town of Lewiston audit for 2025 showed that while the town is still in good financial shape, increased spending had it dip into three of its five main funds.
“You can see some years’ expenditures were higher than revenues and vice versa,” said Carl Widmer of the Drescher and Malecki firm, who gave the presentation at a meeting this past week. “That’s kind of how it functions when you’re operating as a government.”
The town’s general fund ended 2025 at just shy of $1.5 million dollars, which had been fluctuating but steadily decreasing from around $2.5 million in 2021. The unassigned balance of $515,000 represents 15% of the town’s spending. Village revenues were around $3 million and required using around $534,000 of the fund balance, more than the $500,000 anticipated in their budget.
The general town fund outside of the village has a more consistent decline over the past five years, at around $1.6 million down at the end of 2025, nearly half of the $3.1 million from 2021. It used up $542,000 from it despite their budget anticipating using $200,000.
The highway fund had its fund balance go up to around $1.9 million, up from $1.5 million in 2021. Revenues and expenditures topped at more than $4.5 million, with around $55,000 in its reserve funds while having expected to use $330,000.
The water fund balance had greatly increased to $2.9 million, rising by $400,000 and nearly twice the $1.5 million from 2021, as there were $3.25 million in revenues and $2.85 million in expenditures. Nearly all of the funds are at the town’s preference for how to spend it, like infrastructure repair and maintenance, with around $1 million on capital projects.
Its sewer district fund had also steadily decreased by $722,000 to $2.37 million, down from the $3.5 million in 2021 funds. That fund had $4 million in expenditures, including $1 million on capital projects.