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 Oakfield

Town · Genesee County · Rochester · OSC municipal code 180360500000

Population 3,095 (Census estimate 2025; 2020 base 3,144) popest-2025 ⓘ · Meeting coverage: documents

No indicator flags.

Compared with Rochester towns

IndicatorTown of OakfieldPeer medianPercentilePeersBasis
Operating spending per capita$743$84139th100AFR 2025, operating funds (our calc)
Property tax per capita$483$40267th100AFR 2025 real property taxes (our calc)
Debt per capita$1,832$50581st87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending28.1%5.1%100th100AFR 2025 (our calc)
State aid % of operating revenue2.3%11.5%2nd100AFR 2025 (our calc)
Sales tax % of operating revenue12.3%13.4%47th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)18.9%52.1%11th98OSC FSMS FY2025
Operating spending growth over 5 AFR years14.5%29.3%16th99AFR 2021–2025 (our calc)
Levy growth7.4%16.8%23rd992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)8.33.387th97OSC 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$667k$1.3M$2.0M$2.7M2019202020212022202320242025Revenue 2019: $1.8MRevenue 2020: $2.3MRevenue 2021: $2.1MRevenue 2022: $2.1MRevenue 2023: $2.4MRevenue 2024: $2.7MRevenue 2025: $2.3MSpending 2019: $2.3MSpending 2020: $1.8MSpending 2021: $2.0MSpending 2022: $1.9MSpending 2023: $2.4MSpending 2024: $2.3MSpending 2025: $2.3M

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)
$-96k$-40k$16k$71k$127k2019202020212022202320242025General fund result (incl. transfers) 2019: $-96kGeneral fund result (incl. transfers) 2020: $127kGeneral fund result (incl. transfers) 2021: $17kGeneral fund result (incl. transfers) 2022: $14kGeneral fund result (incl. transfers) 2023: $114kGeneral fund result (incl. transfers) 2024: $74kGeneral fund result (incl. transfers) 2025: $-7k

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$2.1M$4.3M$6.4M$8.6M2019202020212022202320242025Debt outstanding 2019: $8.6MDebt outstanding 2020: $8.1MDebt outstanding 2021: $7.6MDebt outstanding 2022: $7.1MDebt outstanding 2023: $6.7MDebt outstanding 2024: $6.2MDebt outstanding 2025: $5.7MDebt service 2019: $607kDebt service 2020: $618kDebt service 2021: $701kDebt service 2022: $679kDebt service 2023: $677kDebt service 2024: $650kDebt service 2025: $647k

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

Property tax levy (OSC tax tables) Total levy
$0k$285k$571k$856k$1.1M202120222023202420252026Total levy 2021: $1.1MTotal levy 2022: $1.1MTotal levy 2023: $1.1MTotal levy 2024: $1.1MTotal levy 2025: $1.1MTotal levy 2026: $1.1M

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

OSC FSMS fund balance ratio
FY202321.8%FY202426.9%FY202518.9%

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

OSC FSMS fiscal stress score (higher = more stress)
FY201958.8 Moderate Fiscal StressFY202017.9 No DesignationFY20218.3 No DesignationFY20225 No DesignationFY20235 No DesignationFY20245 No DesignationFY20258.3 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)$1,823,453$2,291,251$609,622$705,605$881,653$506,789$88,471$607,404$8,579,500afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,273,622$1,827,090$960,331$833,312$941,382$559,946$155,457$618,250$8,132,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$2,109,014$2,007,741$870,421$853,664$1,249,398$303,487$147,176$700,738$7,622,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$2,082,182$1,947,813$880,816$867,266$1,355,665$298,990$162,506$678,781$7,145,410afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,399,470$2,374,665$973,785$859,314$1,400,701$360,639$233,303$676,613$6,735,725afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$2,669,310$2,324,703$1,206,380$1,132,409$1,451,556$359,773$184,729$650,417$6,207,899afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$2,252,754$2,298,849$1,035,230$1,042,174$1,495,248$276,043$52,482$646,880$5,670,000afr-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$847,276$963,513$936,932$-26,58113.7%Yes
2020$963,513$1,048,913$733,097$-315,8168.9%Yes
2021$1,048,913$1,054,785$1,070,963$16,1780.6%No
2022$1,054,785$1,081,745$1,101,221$19,4762.6%No
2023$1,081,745$1,125,825$1,127,026$1,2014.1%No
2024$1,125,825$1,096,836$1,159,450$62,614-2.6%No
2025$1,096,836$1,141,434$1,143,176$1,7424.1%No
2026$1,141,740$1,175,516$1,176,871$1,3553%No

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
2019Moderate Fiscal Stress58.8No Designation13.3fsms-muni-2019 ⓘ
2020No Designation17.9No Designation20fsms-muni-2020 ⓘ
2021No Designation8.3No Designation0fsms-muni-2021 ⓘ
2022No Designation5No Designation0fsms-muni-2022 ⓘ
2023No Designation5No Designation0fsms-muni-2023 ⓘ
2024No Designation5No Designation0fsms-muni-2024 ⓘ
2025No Designation8.3No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 21.8% ($372,401 of $1,709,708) fsms-ind1-muni-2023 ⓘ · FY2024 26.9% ($433,433 of $1,613,173) fsms-ind1-muni-2024 ⓘ · FY2025 18.9% ($301,570 of $1,595,200) fsms-ind1-muni-2025 ⓘ

No OSC audits matched by name for this entity (osc-audits ⓘ).

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