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 Bergen

Village · Genesee County · Rochester · OSC municipal code 180406500440

Population 1,242 (Census estimate 2025; 2020 base 1,237) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 116.8% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester villages

IndicatorVillage of BergenPeer medianPercentilePeersBasis
Operating spending per capita$3,907$1,29997th47AFR 2025, operating funds (our calc)
Property tax per capita$288$38927th47AFR 2025 real property taxes (our calc)
Debt per capita$2,151$1,29262nd43AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending2.7%6.2%22nd47AFR 2025 (our calc)
State aid % of operating revenue1.5%5.9%12th47AFR 2025 (our calc)
Sales tax % of operating revenue3.7%9.4%24th47AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)116.8%45%92nd46OSC FSMS FY2025
Operating spending growth over 5 AFR years49.1%23.1%93rd47AFR 2021–2025 (our calc)
Levy growth5.2%14.6%10th472021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.33.344th44OSC 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$1.2M$2.5M$3.7M$4.9M2019202020212022202320242025Revenue 2019: $3.6MRevenue 2020: $3.6MRevenue 2021: $3.6MRevenue 2022: $3.8MRevenue 2023: $4.0MRevenue 2024: $4.5MRevenue 2025: $4.9MSpending 2019: $3.4MSpending 2020: $3.5MSpending 2021: $3.3MSpending 2022: $3.4MSpending 2023: $3.8MSpending 2024: $4.4MSpending 2025: $4.9M

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)
$0k$51k$101k$152k$202k2019202020212022202320242025General fund result (incl. transfers) 2019: $22kGeneral fund result (incl. transfers) 2020: $26kGeneral fund result (incl. transfers) 2021: $177kGeneral fund result (incl. transfers) 2022: $202kGeneral fund result (incl. transfers) 2023: $120kGeneral fund result (incl. transfers) 2024: $57kGeneral fund result (incl. transfers) 2025: $66k

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$677k$1.4M$2.0M$2.7M2019202020212022202320242025Debt outstanding 2019: $2.7MDebt outstanding 2020: $2.4MDebt outstanding 2021: $2.4MDebt outstanding 2022: $2.1MDebt outstanding 2023: $2.2MDebt outstanding 2024: $2.7MDebt outstanding 2025: $2.7MDebt service 2019: $144kDebt service 2020: $152kDebt service 2021: $110kDebt service 2022: $95kDebt service 2023: $127kDebt service 2024: $134kDebt service 2025: $133k

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

Property tax levy (OSC tax tables) Total levy
$0k$75k$149k$224k$298k202120222023202420252026Total levy 2021: $284kTotal levy 2022: $292kTotal levy 2023: $298kTotal levy 2024: $298kTotal levy 2025: $298kTotal levy 2026: $298k

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

OSC FSMS fund balance ratio
FY2023111.3%FY2024104.0%FY2025116.8%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20196.7 No DesignationFY20203.3 No DesignationFY20210 No DesignationFY20220 No DesignationFY20230 No DesignationFY20240 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 2019-05-31)$3,602,009$3,443,889$865,356$843,441$338,315$279,057$61,615$143,626$2,706,484afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$3,631,855$3,476,769$885,277$859,746$344,041$279,379$55,021$152,219$2,423,158afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$3,623,045$3,255,082$804,628$628,113$343,394$0$25,135$110,365$2,393,878afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$3,763,975$3,355,006$957,036$755,003$350,665$148,386$152,383$95,313$2,089,968afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$4,044,751$3,827,796$864,667$745,088$357,892$194,733$54,774$126,509$2,201,504afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$4,465,170$4,392,286$955,202$898,610$357,487$189,316$66,470$134,460$2,654,127afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$4,943,028$4,852,253$903,719$837,704$357,951$180,998$72,832$133,138$2,671,278afr-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$271,206$276,630$276,630$02%No
2020$277,976$283,536$283,536$02%No
2021$283,536$283,536$289,651$6,1150%No
2022$283,536$291,595$291,595$02.8%No
2023$291,595$298,141$298,141$02.2%No
2024$298,141$298,141$305,016$6,8750%No
2025$298,141$298,141$305,640$7,4990%No
2026$298,141$298,141$304,986$6,8450%No
2027$298,141$298,141$304,560$6,4190%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
2019No Designation6.7No Designation20fsms-muni-2019 ⓘ
2020No Designation3.3No Designation13.3fsms-muni-2020 ⓘ
2021No Designation0No Designation6.7fsms-muni-2021 ⓘ
2022No Designation0No Designation0fsms-muni-2022 ⓘ
2023No Designation0No Designation0fsms-muni-2023 ⓘ
2024No Designation0No Designation0fsms-muni-2024 ⓘ
2025No Designation3.3No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 111.3% ($828,924 of $745,088) fsms-ind1-muni-2023 ⓘ · FY2024 104% ($934,635 of $898,610) fsms-ind1-muni-2024 ⓘ · FY2025 116.8% ($978,304 of $837,704) fsms-ind1-muni-2025 ⓘ

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

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