Civic Finance

Budgets, levies, debt, fund balance and fiscal-stress data for local governments and school districts, straight from state filings.

Rochester › Towns › Overlapping entities

Town of Alexander

Town · Genesee County · Rochester · OSC municipal code 180300800000

Population 2,446 (Census estimate 2025; 2020 base 2,472) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 66.7% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $125,429, override planned), 2025 (by $25,339, override planned), 2026 (by $94,607, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester towns

IndicatorTown of AlexanderPeer medianPercentilePeersBasis
Operating spending per capita$891$84158th100AFR 2025, operating funds (our calc)
Property tax per capita$444$40260th100AFR 2025 real property taxes (our calc)
Debt per capita$3,903$50597th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending21.5%5.1%98th100AFR 2025 (our calc)
State aid % of operating revenue11.4%11.5%49th100AFR 2025 (our calc)
Sales tax % of operating revenue16.9%13.4%61st100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)66.7%52.1%64th98OSC FSMS FY2025
Operating spending growth over 5 AFR years36.7%29.3%61st99AFR 2021–2025 (our calc)
Levy growth65.7%16.8%91st992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.33.349th97OSC FSMS FY2025

Percentile = share of same-class peers in the region with a lower value. A high or low percentile is context, not a judgment. Sales tax for towns and villages is county distribution revenue.

Five-year picture

Operating funds: revenue vs. spending RevenueSpending
$0k$623k$1.2M$1.9M$2.5M2019202020212022202320242025Revenue 2019: $1.8MRevenue 2020: $1.9MRevenue 2021: $1.8MRevenue 2022: $1.9MRevenue 2023: $2.4MRevenue 2024: $2.4MRevenue 2025: $2.5MSpending 2019: $1.8MSpending 2020: $1.5MSpending 2021: $1.6MSpending 2022: $2.1MSpending 2023: $2.0MSpending 2024: $1.9MSpending 2025: $2.2M

Our calculation from OSC AFR account data: all funds except custodial (T*), capital projects (H), fixed-asset (K) and long-term debt (W) groups, excluding interfund transfers and debt proceeds.

General fund surplus / deficit General fund result (incl. transfers)
$-32k$16k$65k$114k$163k2019202020212022202320242025General fund result (incl. transfers) 2019: $122kGeneral fund result (incl. transfers) 2020: $40kGeneral fund result (incl. transfers) 2021: $11kGeneral fund result (incl. transfers) 2022: $-32kGeneral fund result (incl. transfers) 2023: $163kGeneral fund result (incl. transfers) 2024: $55kGeneral fund result (incl. transfers) 2025: $9k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

Debt Debt outstandingDebt service
$0k$2.6M$5.1M$7.7M$10.2M2019202020212022202320242025Debt outstanding 2019: $2.6MDebt outstanding 2020: $7.0MDebt outstanding 2021: $6.9MDebt outstanding 2022: $10.2MDebt outstanding 2023: $10.0MDebt outstanding 2024: $9.8MDebt outstanding 2025: $9.5MDebt service 2019: $217kDebt service 2020: $124kDebt service 2021: $122kDebt service 2022: $350kDebt service 2023: $323kDebt service 2024: $471kDebt service 2025: $469k

Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).

Property tax levy (OSC tax tables) Total levy
$0k$301k$603k$904k$1.2M202120222023202420252026Total levy 2021: $727kTotal levy 2022: $865kTotal levy 2023: $883kTotal levy 2024: $1.0MTotal levy 2025: $1.1MTotal levy 2026: $1.2M

Levy as reported in OSC's annual tax tables for the year shown.

OSC FSMS fund balance ratio
FY202396.3%FY202495.8%FY202566.7%

Assigned + unassigned general fund balance ÷ gross expenditures, as computed by OSC.

OSC FSMS fiscal stress score (higher = more stress)
FY201910 No DesignationFY20206.7 No DesignationFY20213.3 No DesignationFY20225 No DesignationFY20235 No DesignationFY20246.7 No DesignationFY20253.3 No Designation

OSC's own scores and designations. 'Not filed' rows mean the AFR was not filed in time to be scored.

Annual Financial Report series

YearOperating revenueOperating spendingGF revenue (incl. transfers)GF spending (incl. transfers)Property taxSales taxState aidDebt serviceDebt outstandingSource
2019 (FYE 2019-12-31)$1,834,306$1,838,569$577,558$455,497$676,335$589,289$165,627$216,775$2,620,662afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,864,422$1,536,071$427,063$386,719$690,261$644,501$158,871$123,779$6,976,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$1,786,728$1,595,117$571,331$560,016$730,734$199,292$241,639$122,370$6,854,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$1,949,530$2,067,156$515,498$547,927$870,345$310,268$232,902$349,889$10,216,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,414,894$2,019,924$627,169$464,320$900,656$419,826$262,076$322,814$10,030,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$2,410,112$1,918,879$579,077$524,428$1,033,426$416,850$258,136$470,809$9,790,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$2,490,010$2,180,555$601,993$592,560$1,085,462$420,126$284,916$469,336$9,546,000afr-2025 ⓘ · debt-2025 ⓘ
OSC snapshot 2026-09-30

Operating and property-tax figures are our sums of OSC account-level data (independent calculation, not OSC's own totals); GF = general fund (A).

Tax cap filings (OSC)

Fiscal yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2019$623,468$672,952$635,937$-37,0157.9%Yes
2020$672,952$686,686$686,686$02%No
2021$686,686$727,397$697,398$-29,9995.9%Yes
2022$727,397$864,645$745,209$-119,43618.9%Yes
2023$864,645$883,391$883,702$3112.2%No
2024$883,391$1,030,403$904,974$-125,42916.6%Yes
2025$1,030,403$1,082,446$1,057,107$-25,3395.1%Yes
2026$1,082,446$1,205,216$1,110,609$-94,60711.3%Yes

Source: taxcap ⓘ, snapshot 10/09/2026. Highlighted rows: proposed levy above the computed limit. Filings are as submitted to OSC before budget adoption; a later fiscal year that has not been filed yet does not appear.

OSC Fiscal Stress Monitoring System

FYStress designationFiscal scoreEnvironmental ratingEnv. scoreSource
2019No Designation10No Designation6.7fsms-muni-2019 ⓘ
2020No Designation6.7No Designation6.7fsms-muni-2020 ⓘ
2021No Designation3.3No Designation6.7fsms-muni-2021 ⓘ
2022No Designation5No Designation6.7fsms-muni-2022 ⓘ
2023No Designation5No Designation10fsms-muni-2023 ⓘ
2024No Designation6.7No Designation10fsms-muni-2024 ⓘ
2025No Designation3.3No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 96.3% ($553,776 of $575,102) fsms-ind1-muni-2023 ⓘ · FY2024 95.8% ($544,856 of $568,978) fsms-ind1-muni-2024 ⓘ · FY2025 66.7% ($446,260 of $668,686) fsms-ind1-muni-2025 ⓘ

OSC audits (2)

Source: osc-audits ⓘ. Matched by entity name in the report title.

Profile data as JSON: /api/entity/genesee-county/alexander.json