{"fid":"livingston-county/conesus","entity_id":"livingston-county/conesus","name":"Town of Conesus","kind":"town","kind_label":"Town","county":"Livingston","region":"rochester","osc_code":"240319200000","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Town of Conesus","population":{"value":2323,"year":2025,"base2020":2316,"src":"popest-2025","loc":"Conesus town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":2003651,"op_exp":1871938,"gf_rev":672748,"gf_exp":559299,"gf_rev_all":672748,"gf_exp_all":599299,"prop_tax":1393843,"sales_tax":79434,"state_aid":213147,"federal_aid":0,"debt_service":70530,"exp_by":{"General Government":227887,"Public Safety":68272,"Health":250,"Transportation":1154288,"Community Services":13900,"Culture and Recreation":28427,"Sanitation":72841,"Employee Benefits":235543,"Debt Service":70530},"rev_by":{"Real Property Taxes and Assessments":1326245,"Other Real Property Tax Items":67598,"Sales and Use Tax":79434,"Other Non-Property Taxes":22073,"Charges for Services":94954,"Use and Sale of Property":39571,"Other Local Revenues":28967,"State Aid":213147,"Charges to Other Governments":131662},"debt_end":126500,"debt_by":{"Bond":126500},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":2042585,"op_exp":1812068,"gf_rev":629454,"gf_exp":607670,"gf_rev_all":629454,"gf_exp_all":607670,"prop_tax":1426929,"sales_tax":83283,"state_aid":182177,"federal_aid":0,"debt_service":68181,"exp_by":{"General Government":243068,"Public Safety":74451,"Health":250,"Transportation":1110674,"Community Services":14500,"Culture and Recreation":25734,"Sanitation":88099,"Employee Benefits":187111,"Debt Service":68181},"rev_by":{"Real Property Taxes and Assessments":1359769,"Other Real Property Tax Items":67160,"Sales and Use Tax":83283,"Other Non-Property Taxes":23395,"Charges for Services":90919,"Use and Sale of Property":51345,"Other Local Revenues":55136,"State Aid":182177,"Charges to Other Governments":129401},"debt_end":63000,"debt_by":{"Bond":63000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":2170005,"op_exp":1968454,"gf_rev":702002,"gf_exp":660142,"gf_rev_all":702002,"gf_exp_all":660142,"prop_tax":1438208,"sales_tax":92631,"state_aid":333006,"federal_aid":0,"debt_service":65331,"exp_by":{"General Government":258099,"Public Safety":90867,"Health":250,"Transportation":1184287,"Community Services":14500,"Culture and Recreation":21681,"Sanitation":92144,"Employee Benefits":241295,"Debt Service":65331},"rev_by":{"Real Property Taxes and Assessments":1369769,"Other Real Property Tax Items":68439,"Sales and Use Tax":92631,"Other Non-Property Taxes":23584,"Charges for Services":99049,"Use and Sale of Property":773,"Other Local Revenues":36256,"State Aid":333006,"Charges to Other Governments":146498},"debt_end":0,"debt_by":{"Bond":0},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":2425815,"op_exp":1997996,"gf_rev":707668,"gf_exp":614336,"gf_rev_all":707668,"gf_exp_all":614336,"prop_tax":1476378,"sales_tax":103053,"state_aid":329289,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":240687,"Public Safety":70105,"Health":250,"Transportation":1308890,"Community Services":15000,"Culture and Recreation":29813,"Sanitation":86850,"Employee Benefits":246401},"rev_by":{"Real Property Taxes and Assessments":1410294,"Other Real Property Tax Items":66084,"Sales and Use Tax":103053,"Other Non-Property Taxes":25536,"Charges for Services":93236,"Use and Sale of Property":67366,"Other Local Revenues":205098,"State Aid":329289,"Charges to Other Governments":125859},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":2636633,"op_exp":2101407,"gf_rev":799679,"gf_exp":721458,"gf_rev_all":799679,"gf_exp_all":721458,"prop_tax":1684140,"sales_tax":104387,"state_aid":318621,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":326093,"Public Safety":223915,"Health":394,"Transportation":1164786,"Community Services":15500,"Culture and Recreation":27055,"Sanitation":84289,"Employee Benefits":259375},"rev_by":{"Real Property Taxes and Assessments":1611765,"Other Real Property Tax Items":72375,"Sales and Use Tax":104387,"Other Non-Property Taxes":23904,"Charges for Services":103674,"Use and Sale of Property":225200,"Other Local Revenues":67745,"State Aid":318621,"Charges to Other Governments":108962},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":2723276,"op_exp":2039956,"gf_rev":941140,"gf_exp":765153,"gf_rev_all":941140,"gf_exp_all":765153,"prop_tax":1699680,"sales_tax":111377,"state_aid":315943,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":342700,"Public Safety":255115,"Health":325,"Transportation":1084920,"Social Services":11015,"Culture and Recreation":31984,"Sanitation":85957,"Community Services":15000,"Employee Benefits":212940},"rev_by":{"Real Property Taxes and Assessments":1631847,"Other Real Property Tax Items":67833,"Sales and Use Tax":111377,"Other Non-Property Taxes":22445,"Charges for Services":102842,"Use and Sale of Property":175222,"Other Local Revenues":172277,"State Aid":315943,"Charges to Other Governments":123490},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":2843279,"op_exp":3076759,"gf_rev":1066836,"gf_exp":1212532,"gf_rev_all":1066836,"gf_exp_all":1212532,"prop_tax":1781738,"sales_tax":106604,"state_aid":283210,"federal_aid":241661,"debt_service":0,"exp_by":{"General Government":309556,"Public Safety":284252,"Health":1050,"Transportation":2058143,"Culture and Recreation":27189,"Sanitation":99396,"Community Services":15500,"Employee Benefits":281673},"rev_by":{"Real Property Taxes and Assessments":1711182,"Other Real Property Tax Items":70556,"Sales and Use Tax":106604,"Other Non-Property Taxes":21074,"Charges for Services":106580,"Use and Sale of Property":147475,"Other Local Revenues":27238,"State Aid":283210,"Federal Aid":241661,"Charges to Other Governments":127699},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":1373393.51,"own_levy":1384936.31,"full_value":209188657,"rate":6.56533451524573,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":1411772.46,"own_levy":1427005.88,"full_value":238536066,"rate":5.91848638939153,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":1461507.92,"own_levy":1479059.06,"full_value":246601192,"rate":5.92660525339229,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":1469773.19,"own_levy":1487689.58,"full_value":260737825,"rate":5.6369772586697,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":1536289.46,"own_levy":1554256.13,"full_value":283642023,"rate":5.41629707668528,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":1557897.68,"own_levy":1572794.24,"full_value":356269871,"rate":4.37280221206244,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":1296745,"proposed":1326245,"limit":1326830,"diff":585,"override":false,"levy_growth_pct":2.27,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":1326245,"proposed":1359769,"limit":1359933,"diff":164,"override":false,"levy_growth_pct":2.53,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":1359769,"proposed":1369769,"limit":1387850,"diff":18081,"override":false,"levy_growth_pct":0.74,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":1369769,"proposed":1410294,"limit":1419795,"diff":9501,"override":false,"levy_growth_pct":2.96,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":1410294,"proposed":1460094,"limit":1463483,"diff":3389,"override":false,"levy_growth_pct":3.53,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":1460094,"proposed":1467574,"limit":1496198,"diff":28624,"override":false,"levy_growth_pct":0.51,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":1477574,"proposed":1535000,"limit":1535145,"diff":145,"override":false,"levy_growth_pct":3.89,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":1535000,"proposed":1556000,"limit":1585647,"diff":29647,"override":false,"levy_growth_pct":1.37,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.9921,"fb":1929650,"exp":1945094,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":1.3493,"fb":2537171,"exp":1880325,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.7156,"fb":2147259,"exp":3000577,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Town of Conesus – Justice Court (2013M-140)","issued":"November 15, 2013","types":"Town","topics":"","url":"https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":2323,"denom_kind":"capita","afr_year":2025,"op_exp":3076759,"op_rev":2843279,"op_exp_per":1324,"prop_tax_per":767,"state_aid_share":10,"sales_tax_share":3.7,"prop_tax_share":62.7,"debt_service_share":0,"debt_end":null,"debt_per":null,"exp_growth_5y":56.3,"rev_growth_5y":31,"gf_result":-145696,"fb_ratio":71.6,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":3.3,"fsms_env":"No Designation","levy_latest":1557897.68,"levy_year":2026,"levy_growth":13.4,"levy_growth_span":"2021–2026","fv_rate":4.37,"cap_overrides":[],"cap_exceeded":[],"audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":840.5,"pctile":82,"n":100},"prop_tax_per":{"median":402,"pctile":93,"n":100},"debt_service_share":{"median":5.1,"pctile":7,"n":100},"state_aid_share":{"median":11.5,"pctile":39,"n":100},"sales_tax_share":{"median":13.4,"pctile":27,"n":100},"fb_ratio":{"median":52.1,"pctile":70,"n":98},"exp_growth_5y":{"median":29.3,"pctile":91,"n":99},"levy_growth":{"median":16.8,"pctile":40,"n":99},"fsms_score":{"median":3.3,"pctile":49,"n":97}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 71.6% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]}]}