Civic Finance

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

Rochester › Villages › Overlapping entities

Village of Alexander

Village · Genesee County · Rochester · OSC municipal code 180400800070

Population 489 (Census estimate 2025; 2020 base 501) popest-2025 ⓘ · Meeting coverage: documents

Flags

Low fund balance

OSC FSMS: assigned + unassigned general fund balance was -20.3% of gross expenditures (FY 2025); threshold < 5%.

Source: fsms-ind1-muni-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $5,827, override planned), 2025 (by $1,611, override planned), 2026 (by $18,256, override planned), 2027 (by $96,381, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

OSC: Moderate Fiscal Stress

OSC Fiscal Stress Monitoring System designation for FY 2025 (fiscal score 58.3).

Source: fsms-muni-2025 ⓘ

Compared with Rochester villages

IndicatorVillage of AlexanderPeer medianPercentilePeersBasis
Operating spending per capita$1,987$1,29982nd47AFR 2025, operating funds (our calc)
Property tax per capita$375$38946th47AFR 2025 real property taxes (our calc)
Debt per capita$5,181$1,29294th43AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending30.1%6.2%95th47AFR 2025 (our calc)
State aid % of operating revenue7.2%5.9%65th47AFR 2025 (our calc)
Sales tax % of operating revenue11.7%9.4%61st47AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)-20.3%45%1st46OSC FSMS FY2025
Operating spending growth over 5 AFR years168.9%23.1%99th47AFR 2021–2025 (our calc)
Levy growth98.4%14.6%99th472021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)58.33.399th44OSC 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$243k$486k$729k$972k2019202020212022202320242025Revenue 2019: $411kRevenue 2020: $358kRevenue 2021: $461kRevenue 2022: $488kRevenue 2023: $514kRevenue 2024: $636kRevenue 2025: $618kSpending 2019: $390kSpending 2020: $343kSpending 2021: $361kSpending 2022: $470kSpending 2023: $506kSpending 2024: $558kSpending 2025: $972k

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)
$-276k$-202k$-127k$-53k$21k2019202020212022202320242025General fund result (incl. transfers) 2019: $11kGeneral fund result (incl. transfers) 2020: $7kGeneral fund result (incl. transfers) 2021: $21kGeneral fund result (incl. transfers) 2022: $-18kGeneral fund result (incl. transfers) 2023: $18kGeneral fund result (incl. transfers) 2024: $-38kGeneral fund result (incl. transfers) 2025: $-276k

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$737k$1.5M$2.2M$2.9M2019202020212022202320242025Debt outstanding 2019: $1.2MDebt outstanding 2020: $781kDebt outstanding 2021: $2.7MDebt outstanding 2022: $2.9MDebt outstanding 2023: $2.9MDebt outstanding 2024: $2.8MDebt outstanding 2025: $2.5MDebt service 2019: $34kDebt service 2020: $34kDebt service 2021: $34kDebt service 2022: $120kDebt service 2023: $128kDebt service 2024: $131kDebt service 2025: $292k

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

Property tax levy (OSC tax tables) Total levy
$0k$19k$38k$57k$76k202120222023202420252026Total levy 2021: $39kTotal levy 2022: $42kTotal levy 2023: $47kTotal levy 2024: $54kTotal levy 2025: $56kTotal levy 2026: $76k

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

OSC FSMS fund balance ratio
FY2023114.9%FY202462.8%FY2025-20.3%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20193.3 No DesignationFY20200 No DesignationFY20210 No DesignationFY20221.7 No DesignationFY20233.3 No DesignationFY20245 No DesignationFY202558.3 Moderate Fiscal Stress

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 2019-03-31)$410,582$389,962$164,396$153,569$37,156$104,229$16,176$34,160$1,199,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-03-31)$358,464$342,824$161,230$154,335$39,587$107,012$2,349$33,800$781,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-03-31)$461,225$361,443$185,737$164,379$37,186$107,289$27,706$33,839$2,712,046afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-03-31)$487,544$470,490$151,265$169,171$42,135$71,067$40,767$120,058$2,947,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-03-31)$513,617$505,746$173,580$155,597$48,970$88,072$9,204$128,434$2,865,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-03-31)$636,312$557,647$159,777$197,700$53,629$79,777$25,829$131,219$2,781,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-03-31)$617,944$971,743$218,511$494,298$183,356$72,558$44,283$292,272$2,533,720afr-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$35,592$37,054$36,685$-3694.1%Yes
2020$37,054$37,795$37,795$02%Yes
2021$37,795$38,551$38,494$-572%Yes
2022$38,551$42,406$39,102$-3,30410%Yes
2023$42,406$46,646$43,254$-3,39210%Yes
2024$46,646$53,634$47,807$-5,82715%Yes
2025$53,634$56,400$54,789$-1,6115.2%Yes
2026$56,400$76,480$58,224$-18,25635.6%Yes
2027$76,480$174,406$78,025$-96,381128%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 Designation3.3No Designation10fsms-muni-2019 ⓘ
2020No Designation0No Designation3.3fsms-muni-2020 ⓘ
2021No Designation0No Designation3.3fsms-muni-2021 ⓘ
2022No Designation1.7No Designation6.7fsms-muni-2022 ⓘ
2023No Designation3.3No Designation0fsms-muni-2023 ⓘ
2024No Designation5No Designation0fsms-muni-2024 ⓘ
2025Moderate Fiscal Stress58.3No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 114.9% ($178,777 of $155,597) fsms-ind1-muni-2023 ⓘ · FY2024 62.8% ($124,238 of $197,700) fsms-ind1-muni-2024 ⓘ · FY2025 -20.3% ($-100,394 of $494,298) fsms-ind1-muni-2025 ⓘ

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

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