Rochester: 299 entities
7 with OSC financial data · 7 matched to our entity list4Cities
4 with OSC financial data · 4 matched to our entity list100Towns
100 with OSC financial data · 100 matched to our entity list51Villages
47 with OSC financial data · 50 matched to our entity list61School districts
61 with OSC financial data · 61 matched to our entity list72Fire districts
68 with OSC financial data · 0 matched to our entity list4BOCES
0 with OSC financial data · 4 matched to our entity list
Flags
Counts of entities with each indicator flag. Thresholds are on the method page. A flag is a prompt to read the filings, not a finding.
| Flag | What it means | Counties | Cities | Towns | Villages | School districts | Fire districts | All |
|---|---|---|---|---|---|---|---|---|
| Recurring deficits | General fund and operating funds both ran deficits in at least 2 of the last 3 AFR years (our calculation from OSC AFR data). | 1 | 1 | 13 | 5 | 12 | 32 | |
| Low fund balance | OSC FSMS fund balance ratio below 5% (municipalities) or unassigned fund balance below 1% (schools). | 1 | 2 | 3 | ||||
| High fund balance | OSC FSMS fund balance ratio above 50% (municipalities), or NYSED-reported unrestricted fund balance above the 4% statutory limit (schools). | 4 | 53 | 21 | 2 | 80 | ||
| Rapid debt growth | Debt outstanding up more than 50% and more than $1M over the last 3 AFR years (OSC AFR debt detail). | 2 | 15 | 6 | 14 | 3 | 40 | |
| Levy above tax cap | Proposed levy exceeded the computed tax levy limit, FY2024 or later (OSC tax cap filings; NYSED Property Tax Report Card for schools). | 3 | 3 | 54 | 34 | 6 | 39 | 139 |
| OSC stress designation | Latest OSC Fiscal Stress Monitoring System designation is Significant, Moderate or Susceptible. | 1 | 1 | |||||
| Filing status | Late or missing Annual Financial Report: on OSC's FSMS not-filed list, FSMS 'Not filed' since FY2023, or no AFR in OSC data since 2024. Filing status, not stress. | 1 | 9 | 6 | 8 | 24 | ||
| School budget defeated | Budget defeated at the May vote or re-vote, 2022-23 to 2026-27 (NYSED results). | 6 | 6 |
Peer medians by class
Medians across Rochester entities of the same class with data. Open any class to sort every entity by any column.
| Class | n | Operating spending per capita / pupil | Property tax per capita / pupil | Debt per capita / pupil | Debt service % of operating spending | State aid % of operating revenue | Sales tax % of operating revenue | Fund balance ratio (OSC FSMS) | Operating spending growth over 5 AFR years | Levy growth |
|---|---|---|---|---|---|---|---|---|---|---|
| Counties | 7 | $2,743 | $602 | $322 | 1.2% | 16.5% | 31.1% | 53% | 33.6% | 10% |
| Cities | 4 | $2,627 | $610 | $2,658 | 8.5% | 11.7% | 21.3% | 20.5% | 31.9% | 21.1% |
| Towns | 100 | $841 | $402 | $505 | 5.1% | 11.5% | 13.4% | 52.1% | 29.3% | 16.8% |
| Villages | 51 | $1,299 | $389 | $1,292 | 6.2% | 5.9% | 9.4% | 45% | 23.1% | 14.6% |
| School districts | 61 | $31,592 | $11,485 | $17,734 | 7.1% | 52.6% | – | 4.4% | 22.7% | 12.6% |
| Fire districts | 72 | – | – | – | 2.9% | 0% | – | – | 32.3% | – |
Per-capita figures use Census Vintage 2025 estimates; per-pupil figures use NYSED PTRC enrollment. Town figures cover town-wide and part-town funds; villages inside a town levy separately. Comparing across classes is not meaningful because they deliver different services.
Entities to look at
Alphabetical, by flag. There is no composite score or ranking; open a profile for the filings behind each flag.
Recurring deficits 20 governments and school districts, 12 fire districts
City of Geneva (City, Ontario) · County of Orleans (County, Orleans) · Town of Barre (Town, Orleans) · Town of Benton (Town, Yates) · Town of Irondequoit (Town, Monroe) · Town of Le Roy (Town, Genesee) · Town of Mount Morris (Town, Livingston) · Town of Ontario (Town, Wayne) · Town of Potter (Town, Yates) · Town of South Bristol (Town, Ontario) · Town of Sparta (Town, Livingston) · Town of Starkey (Town, Yates) · Town of West Sparta (Town, Livingston) · Town of Yates (Town, Orleans) · Town of York (Town, Livingston) · Village of Albion (Village, Orleans) · Village of East Rochester (Village, Monroe) · Village of Leicester (Village, Livingston) · Village of Mount Morris (Village, Livingston) · Village of Naples (Village, Ontario) · fire districts…
Low fund balance 3 governments and school districts
City of Rochester (City, Monroe) · Village of Alexander (Village, Genesee) · Village of Nunda (Village, Livingston)
High fund balance 80 governments and school districts
Albion Csd (School district, Orleans) · County of Genesee (County, Genesee) · County of Livingston (County, Livingston) · County of Wayne (County, Wayne) · County of Yates (County, Yates) · Medina Csd (School district, Orleans) · Town of Alabama (Town, Genesee) · Town of Albion (Town, Orleans) · Town of Alexander (Town, Genesee) · Town of Arcadia (Town, Wayne) · Town of Avon (Town, Livingston) · Town of Barre (Town, Orleans) · Town of Bergen (Town, Genesee) · Town of Bethany (Town, Genesee) · Town of Butler (Town, Wayne) · Town of Byron (Town, Genesee) · Town of Caledonia (Town, Livingston) · Town of Canadice (Town, Ontario) · Town of Carlton (Town, Orleans) · Town of Chili (Town, Monroe) · Town of Clarendon (Town, Orleans) · Town of Clarkson (Town, Monroe) · Town of Conesus (Town, Livingston) · Town of Darien (Town, Genesee) · Town of East Bloomfield (Town, Ontario) · Town of Elba (Town, Genesee) · Town of Farmington (Town, Ontario) · Town of Gaines (Town, Orleans) · Town of Geneva (Town, Ontario) · Town of Groveland (Town, Livingston) · Town of Hamlin (Town, Monroe) · Town of Henrietta (Town, Monroe) · Town of Hopewell (Town, Ontario) · Town of Kendall (Town, Orleans) · Town of Leicester (Town, Livingston) · Town of Livonia (Town, Livingston) · Town of Lyons (Town, Wayne) · Town of Macedon (Town, Wayne) · Town of Manchester (Town, Ontario) · Town of Marion (Town, Wayne) · Town of Middlesex (Town, Yates) · Town of Milo (Town, Yates) · Town of Murray (Town, Orleans) · Town of North Dansville (Town, Livingston) · Town of Nunda (Town, Livingston) · Town of Palmyra (Town, Wayne) · Town of Pavilion (Town, Genesee) · Town of Pembroke (Town, Genesee) · Town of Riga (Town, Monroe) · Town of Rush (Town, Monroe) · Town of Savannah (Town, Wayne) · Town of Seneca (Town, Ontario) · Town of Shelby (Town, Orleans) · Town of Sodus (Town, Wayne) · Town of Torrey (Town, Yates) · Town of Walworth (Town, Wayne) · Town of West Bloomfield (Town, Ontario) · Town of Wheatland (Town, Monroe) · Town of Williamson (Town, Wayne) · Village of Avon (Village, Livingston) · Village of Bergen (Village, Genesee) · Village of Bloomfield (Village, Ontario) · Village of Clifton Springs (Village, Ontario) · Village of Dansville (Village, Livingston) · Village of Dresden (Village, Yates) · Village of Elba (Village, Genesee) · Village of Hilton (Village, Monroe) · Village of Le Roy (Village, Genesee) · Village of Leicester (Village, Livingston) · Village of Lyndonville (Village, Orleans) · Village of Manchester (Village, Ontario) · Village of Oakfield (Village, Genesee) · Village of Penn Yan (Village, Yates) · Village of Phelps (Village, Ontario) · Village of Pittsford (Village, Monroe) · Village of Rushville (Village, Ontario) · Village of Shortsville (Village, Ontario) · Village of Sodus Point (Village, Wayne) · Village of Victor (Village, Ontario) · Village of Webster (Village, Monroe)
Rapid debt growth 37 governments and school districts, 3 fire districts
Alexander Csd (School district, Genesee) · Avon Csd (School district, Livingston) · City of Batavia (City, Genesee) · City of Canandaigua (City, Ontario) · Elba Csd (School district, Genesee) · Fairport Central School District (School district, Monroe) · Geneseo Csd (School district, Livingston) · Livonia Csd (School district, Livingston) · Lyons Csd (School district, Wayne) · Manchester-Shortsville Csd (Red Jack (School district, Ontario) · Mt Morris Csd (School district, Livingston) · Penfield Central School District (School district, Monroe) · Spencerport Central School District (School district, Monroe) · Town of Batavia (Town, Genesee) · Town of Bethany (Town, Genesee) · Town of Brighton (Town, Monroe) · Town of Byron (Town, Genesee) · Town of Clarkson (Town, Monroe) · Town of Darien (Town, Genesee) · Town of Geneseo (Town, Livingston) · Town of Groveland (Town, Livingston) · Town of Huron (Town, Wayne) · Town of Ontario (Town, Wayne) · Town of Palmyra (Town, Wayne) · Town of Pembroke (Town, Genesee) · Town of Penfield (Town, Monroe) · Town of Webster (Town, Monroe) · Town of Williamson (Town, Wayne) · Village of Clifton Springs (Village, Ontario) · Village of Clyde (Village, Wayne) · Village of Dundee (Village, Yates) · Village of Le Roy (Village, Genesee) · Village of Nunda (Village, Livingston) · Village of Webster (Village, Monroe) · Wayne Csd (School district, Wayne) · Webster Central School District (School district, Monroe) · West Irondequoit Central School District (School district, Monroe) · fire districts…
Levy above tax cap 100 governments and school districts, 39 fire districts
Brighton Central School District (School district, Monroe) · City of Batavia (City, Genesee) · City of Canandaigua (City, Ontario) · City of Geneva (City, Ontario) · County of Livingston (County, Livingston) · County of Ontario (County, Ontario) · County of Yates (County, Yates) · Elba Csd (School district, Genesee) · Gananda Csd (School district, Wayne) · Oakfield-Alabama Csd (School district, Genesee) · Town of Albion (Town, Orleans) · Town of Alexander (Town, Genesee) · Town of Barre (Town, Orleans) · Town of Barrington (Town, Yates) · Town of Batavia (Town, Genesee) · Town of Benton (Town, Yates) · Town of Bergen (Town, Genesee) · Town of Brighton (Town, Monroe) · Town of Byron (Town, Genesee) · Town of Caledonia (Town, Livingston) · Town of Canandaigua (Town, Ontario) · Town of Clarkson (Town, Monroe) · Town of Darien (Town, Genesee) · Town of Farmington (Town, Ontario) · Town of Gates (Town, Monroe) · Town of Geneseo (Town, Livingston) · Town of Gorham (Town, Ontario) · Town of Groveland (Town, Livingston) · Town of Henrietta (Town, Monroe) · Town of Huron (Town, Wayne) · Town of Italy (Town, Yates) · Town of Jerusalem (Town, Yates) · Town of Lima (Town, Livingston) · Town of Livonia (Town, Livingston) · Town of Lyons (Town, Wayne) · Town of Macedon (Town, Wayne) · Town of Manchester (Town, Ontario) · Town of Marion (Town, Wayne) · Town of Middlesex (Town, Yates) · Town of Ogden (Town, Monroe) · Town of Ossian (Town, Livingston) · Town of Palmyra (Town, Wayne) · Town of Pavilion (Town, Genesee) · Town of Pembroke (Town, Genesee) · Town of Phelps (Town, Ontario) · Town of Pittsford (Town, Monroe) · Town of Portage (Town, Livingston) · Town of Potter (Town, Yates) · Town of Ridgeway (Town, Orleans) · Town of Rose (Town, Wayne) · Town of Rush (Town, Monroe) · Town of Seneca (Town, Ontario) · Town of Sodus (Town, Wayne) · Town of Sparta (Town, Livingston) · Town of Springwater (Town, Livingston) · Town of Stafford (Town, Genesee) · Town of Starkey (Town, Yates) · Town of Sweden (Town, Monroe) · Town of Torrey (Town, Yates) · Town of Walworth (Town, Wayne) · Town of West Sparta (Town, Livingston) · Town of Williamson (Town, Wayne) · Town of Wolcott (Town, Wayne) · Town of York (Town, Livingston) · Village of Albion (Village, Orleans) · Village of Alexander (Village, Genesee) · Village of Avon (Village, Livingston) · Village of Brockport (Village, Monroe) · Village of Clifton Springs (Village, Ontario) · Village of Clyde (Village, Wayne) · Village of Corfu (Village, Genesee) · Village of Dresden (Village, Yates) · Village of Dundee (Village, Yates) · Village of East Rochester (Village, Monroe) · Village of Elba (Village, Genesee) · Village of Fairport (Village, Monroe) · Village of Geneseo (Village, Livingston) · Village of Holley (Village, Orleans) · Village of Honeoye Falls (Village, Monroe) · Village of Le Roy (Village, Genesee) · Village of Leicester (Village, Livingston) · Village of Lima (Village, Livingston) · Village of Livonia (Village, Livingston) · Village of Lyndonville (Village, Orleans) · Village of Manchester (Village, Ontario) · Village of Medina (Village, Orleans) · Village of Naples (Village, Ontario) · Village of Newark (Village, Wayne) · Village of Nunda (Village, Livingston) · Village of Oakfield (Village, Genesee) · Village of Penn Yan (Village, Yates) · Village of Pittsford (Village, Monroe) · Village of Red Creek (Village, Wayne) · Village of Scottsville (Village, Monroe) · Village of Shortsville (Village, Ontario) · Village of Sodus (Village, Wayne) · Village of Sodus Point (Village, Wayne) · Village of Victor (Village, Ontario) · Wheatland-Chili Central School District (School district, Monroe) · York Csd (School district, Livingston) · fire districts…
OSC stress designation 1 governments and school districts
Village of Alexander (Village, Genesee)
Filing status 16 governments and school districts, 8 fire districts
County of Wayne (County, Wayne) · Town of Gaines (Town, Orleans) · Town of Leicester (Town, Livingston) · Town of Lyons (Town, Wayne) · Town of Macedon (Town, Wayne) · Town of Portage (Town, Livingston) · Town of Rose (Town, Wayne) · Town of Seneca (Town, Ontario) · Town of Sodus (Town, Wayne) · Town of Torrey (Town, Yates) · Village of Albion (Village, Orleans) · Village of Geneseo (Village, Livingston) · Village of Holley (Village, Orleans) · Village of Manchester (Village, Ontario) · Village of Nunda (Village, Livingston) · Village of Phelps (Village, Ontario) · fire districts…
School budget defeated 6 governments and school districts
Caledonia-Mumford Csd (School district, Livingston) · Gananda Csd (School district, Wayne) · Lyndonville Csd (School district, Orleans) · Oakfield-Alabama Csd (School district, Genesee) · Rush-Henrietta Central School District (School district, Monroe) · Spencerport Central School District (School district, Monroe)
Last weekly source check: 2026-10-11 09:18 UTC. Data built 2026-10-14 10:50 UTC.