{"fid":"ontario-county/seneca","entity_id":"ontario-county/seneca","name":"Town of Seneca","kind":"town","kind_label":"Town","county":"Ontario","region":"rochester","osc_code":"320376400000","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Town of Seneca","population":{"value":2591,"year":2025,"base2020":2635,"src":"popest-2025","loc":"Seneca town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":3517543.83,"op_exp":3807541.52,"gf_rev":1238281.41,"gf_exp":1254869.38,"gf_rev_all":1238281.41,"gf_exp_all":1254869.38,"prop_tax":12476.18,"sales_tax":1018974.66,"state_aid":318038.35,"federal_aid":0,"debt_service":167144,"exp_by":{"General Government":992027.29,"Public Safety":48050.35,"Health":3149,"Transportation":1446528.45,"Culture and Recreation":42853.12,"Sanitation":13760.41,"Community Services":5243.04,"Employee Benefits":310222.92,"Utilities":778562.94,"Debt Service":167144},"rev_by":{"Real Property Taxes and Assessments":10200,"Other Real Property Tax Items":2276.18,"Sales and Use Tax":1018974.66,"Other Non-Property Taxes":0,"Charges for Services":796039.64,"Charges to Other Governments":105374.11,"Use and Sale of Property":126056.62,"Other Local Revenues":1140584.27,"State Aid":318038.35},"debt_end":0,"debt_by":{"Bond":0},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":4482898.37,"op_exp":3699144.38,"gf_rev":1852537.56,"gf_exp":1202346.46,"gf_rev_all":1852537.56,"gf_exp_all":1202346.46,"prop_tax":13119.83,"sales_tax":985104.16,"state_aid":268545.39,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":936196.82,"Public Safety":45225.47,"Health":6837,"Transportation":1704648.97,"Culture and Recreation":25687.93,"Sanitation":19232.79,"Community Services":3535.81,"Employee Benefits":348096.61,"Utilities":609682.98,"Debt Service":0},"rev_by":{"Real Property Taxes and Assessments":10244,"Other Real Property Tax Items":2875.83,"Sales and Use Tax":985104.16,"Other Non-Property Taxes":0,"Charges for Services":1439831.14,"Charges to Other Governments":102232.92,"Use and Sale of Property":242966.56,"Other Local Revenues":1431098.37,"State Aid":268545.39},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":4865677.93,"op_exp":3189352.22,"gf_rev":2362969.74,"gf_exp":1227301.91,"gf_rev_all":2362969.74,"gf_exp_all":1227301.91,"prop_tax":12616.630000000001,"sales_tax":1195271.75,"state_aid":461720.81,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":939883.43,"Public Safety":52772.59,"Health":3423,"Transportation":1122103.73,"Culture and Recreation":16661.37,"Sanitation":8045.25,"Community Services":2231.79,"Employee Benefits":413228.78,"Utilities":631002.28,"Debt Service":0},"rev_by":{"Real Property Taxes and Assessments":10736,"Other Real Property Tax Items":1880.63,"Sales and Use Tax":1195271.75,"Other Non-Property Taxes":0,"Charges for Services":1504784.43,"Charges to Other Governments":113952.35,"Use and Sale of Property":243501.51,"Other Local Revenues":1333830.45,"State Aid":461720.81},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":5093166.17,"op_exp":3773415.65,"gf_rev":1542777.52,"gf_exp":1296994.35,"gf_rev_all":1542777.52,"gf_exp_all":1296994.35,"prop_tax":12788.64,"sales_tax":1291767.6,"state_aid":493191.58,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":1009591.49,"Public Safety":67821.89,"Health":9031.73,"Transportation":1580864.91,"Culture and Recreation":17184.93,"Sanitation":14492.45,"Community Services":2671.5,"Employee Benefits":398050.36,"Utilities":673706.39,"Debt Service":0},"rev_by":{"Real Property Taxes and Assessments":11055,"Other Real Property Tax Items":1733.64,"Sales and Use Tax":1291767.6,"Other Non-Property Taxes":0,"Charges for Services":855324.74,"Charges to Other Governments":118490.09,"Use and Sale of Property":183835.44,"Other Local Revenues":2137768.08,"State Aid":493191.58},"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":5437837.08,"op_exp":3933014.69,"gf_rev":2015495.57,"gf_exp":1406455.71,"gf_rev_all":2015495.57,"gf_exp_all":1406455.71,"prop_tax":18049.489999999998,"sales_tax":1314802.72,"state_aid":509385.2,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":1045392.84,"Public Safety":71526.05,"Health":7258.27,"Transportation":1492113.72,"Culture and Recreation":23022.39,"Community Services":2710.8,"Employee Benefits":410387.37,"Sanitation":12046.35,"Utilities":868556.9},"rev_by":{"Other Real Property Tax Items":2549.49,"Sales and Use Tax":1314802.72,"Charges for Services":1268197.73,"Use and Sale of Property":364201.01,"Other Local Revenues":1827532.26,"State Aid":509385.2,"Charges to Other Governments":135668.67,"Real Property Taxes and Assessments":15500},"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":6556933.8,"op_exp":4110143,"gf_rev":3285916.9,"gf_exp":1240121.73,"gf_rev_all":3285916.9,"gf_exp_all":1513967.06,"prop_tax":18503,"sales_tax":1299099.06,"state_aid":529328.21,"federal_aid":273845.33,"debt_service":0,"exp_by":{"General Government":820762.87,"Public Safety":74217.36,"Health":13301.21,"Transportation":1932920.33,"Culture and Recreation":36652.52,"Community Services":5909.96,"Employee Benefits":465312.22,"Sanitation":11169.07,"Utilities":749897.46},"rev_by":{"Other Real Property Tax Items":2003,"Sales and Use Tax":1299099.06,"Charges for Services":2352507.29,"Charges to Other Governments":126826.55,"Use and Sale of Property":630124.73,"Other Local Revenues":1326699.63,"State Aid":529328.21,"Federal Aid":273845.33,"Real Property Taxes and Assessments":16500},"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":7182178.18,"op_exp":4379019.02,"gf_rev":3387109.61,"gf_exp":1173957.83,"gf_rev_all":3387109.61,"gf_exp_all":1173957.83,"prop_tax":19596.56,"sales_tax":1428068.68,"state_aid":509392.62,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":782147.6,"Public Safety":58763.3,"Health":10520.54,"Transportation":1984274.73,"Culture and Recreation":23001.53,"Community Services":5730.51,"Employee Benefits":554496.87,"Sanitation":6845.7,"Utilities":953238.24},"rev_by":{"Other Real Property Tax Items":2096.56,"Sales and Use Tax":1428068.68,"Charges for Services":2877855.54,"Charges to Other Governments":162760.97,"Use and Sale of Property":670220.43,"Other Local Revenues":1514283.38,"State Aid":509392.62,"Real Property Taxes and Assessments":17500},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":10736.03,"own_levy":0,"full_value":227849338,"rate":0.0471189870211517,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":11055.01,"own_levy":0,"full_value":229616502,"rate":0.0481455379021496,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":15499.94,"own_levy":0,"full_value":263448858,"rate":0.0588347207790895,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":16500,"own_levy":0,"full_value":285377017,"rate":0.0578182510051256,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":17499.93,"own_levy":0,"full_value":311381107,"rate":0.0562010013022402,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":17499.89,"own_levy":0,"full_value":330847756,"rate":0.0528940870313777,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":0,"proposed":0,"limit":0,"diff":0,"override":false,"levy_growth_pct":null,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":10200,"proposed":10244,"limit":10553,"diff":309,"override":false,"levy_growth_pct":0.43,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":10244,"proposed":10736,"limit":10736,"diff":0,"override":false,"levy_growth_pct":4.8,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":10736,"proposed":11055,"limit":11055,"diff":0,"override":false,"levy_growth_pct":2.97,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":11055,"proposed":15500,"limit":11311,"diff":-4189,"override":true,"levy_growth_pct":40.21,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":15500,"proposed":15500,"limit":16804,"diff":1304,"override":true,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":16500,"proposed":17500,"limit":16914,"diff":-586,"override":true,"levy_growth_pct":6.06,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":17500,"proposed":17500,"limit":17977,"diff":477,"override":true,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":3.3,"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":3.3,"src":"fsms-muni-2022"},{"year":2023,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"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":0,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2025"}],"fb":[{"year":2024,"ratio":2.8711,"fb":10115322.08,"exp":3523169.41,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":3.938,"fb":13148214.12,"exp":3338837.77,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":2591,"denom_kind":"capita","afr_year":2025,"op_exp":4379019.02,"op_rev":7182178.18,"op_exp_per":1690,"prop_tax_per":8,"state_aid_share":7.1,"sales_tax_share":19.9,"prop_tax_share":0.3,"debt_service_share":0,"debt_end":null,"debt_per":null,"exp_growth_5y":37.3,"rev_growth_5y":47.6,"gf_result":2213151.78,"fb_ratio":393.8,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","levy_latest":17499.89,"levy_year":2026,"levy_growth":63,"levy_growth_span":"2021–2026","fv_rate":0.05,"cap_overrides":[2023,2024,2025,2026],"cap_exceeded":[2023,2025],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":840.5,"pctile":92,"n":100},"prop_tax_per":{"median":402,"pctile":2,"n":100},"debt_service_share":{"median":5.1,"pctile":7,"n":100},"state_aid_share":{"median":11.5,"pctile":18,"n":100},"sales_tax_share":{"median":13.4,"pctile":70,"n":100},"fb_ratio":{"median":52.1,"pctile":99,"n":98},"exp_growth_5y":{"median":29.3,"pctile":63,"n":99},"levy_growth":{"median":16.8,"pctile":90,"n":99},"fsms_score":{"median":3.3,"pctile":16,"n":97}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 393.8% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $586, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]},{"id":"filing","label":"Late AFR (FSMS not filed)","detail":"OSC FSMS lists this entity as \"Not filed\" for FY 2023: its Annual Financial Report was not filed in time to be scored. This is filing status, not a stress designation.","src":["fsms-muni-2023"]}]}