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 Avon

Town · Livingston County · Rochester · OSC municipal code 240304500000

Population 6,937 (Census estimate 2025; 2020 base 6,903) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 65.8% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester towns

IndicatorTown of AvonPeer medianPercentilePeersBasis
Operating spending per capita$391$8417th100AFR 2025, operating funds (our calc)
Property tax per capita$212$40215th100AFR 2025 real property taxes (our calc)
Debt per capita$107$50511th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending8.2%5.1%74th100AFR 2025 (our calc)
State aid % of operating revenue14.2%11.5%72nd100AFR 2025 (our calc)
Sales tax % of operating revenue0.9%13.4%6th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)65.8%52.1%63rd98OSC FSMS FY2025
Operating spending growth over 5 AFR years10.9%29.3%12th99AFR 2021–2025 (our calc)
Levy growth9.2%16.8%26th992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)03.316th97OSC 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$951k$1.9M$2.9M$3.8M2019202020212022202320242025Revenue 2019: $2.5MRevenue 2020: $2.7MRevenue 2021: $3.0MRevenue 2022: $3.0MRevenue 2023: $3.8MRevenue 2024: $3.5MRevenue 2025: $3.1MSpending 2019: $2.6MSpending 2020: $2.1MSpending 2021: $2.4MSpending 2022: $2.8MSpending 2023: $2.5MSpending 2024: $2.7MSpending 2025: $2.7M

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)
$-144k$-21k$101k$224k$346k2019202020212022202320242025General fund result (incl. transfers) 2019: $-144kGeneral fund result (incl. transfers) 2020: $101kGeneral fund result (incl. transfers) 2021: $346kGeneral fund result (incl. transfers) 2022: $149kGeneral fund result (incl. transfers) 2023: $101kGeneral fund result (incl. transfers) 2024: $240kGeneral fund result (incl. transfers) 2025: $-42k

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$438k$875k$1.3M$1.8M2019202020212022202320242025Debt outstanding 2019: $619kDebt outstanding 2020: $530kDebt outstanding 2021: $440kDebt outstanding 2022: $345kDebt outstanding 2023: $1.8MDebt outstanding 2024: $921kDebt outstanding 2025: $740kDebt service 2019: $411kDebt service 2020: $99kDebt service 2021: $99kDebt service 2022: $101kDebt service 2023: $103kDebt service 2024: $99kDebt service 2025: $222k

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

Property tax levy (OSC tax tables) Total levy
$0k$360k$720k$1.1M$1.4M202120222023202420252026Total levy 2021: $1.3MTotal levy 2022: $1.3MTotal levy 2023: $1.4MTotal levy 2024: $1.4MTotal levy 2025: $1.4MTotal levy 2026: $1.4M

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

OSC FSMS fund balance ratio
FY202361.0%FY202461.3%FY202565.8%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20198.3 No DesignationFY20203.3 No DesignationFY20213.3 No DesignationFY20220 No DesignationFY20230 No DesignationFY20240 No DesignationFY20250 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)$2,506,176$2,649,847$919,816$1,063,643$1,339,093$5,684$267,878$410,925$619,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,663,523$2,127,345$790,190$689,312$1,376,603$8,530$254,381$99,295$530,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$3,008,785$2,443,820$1,055,899$709,527$1,657,171$23,587$335,348$98,595$440,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$3,009,906$2,767,619$1,046,093$897,210$1,379,474$36,270$405,861$101,187$345,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$3,804,707$2,492,213$1,946,338$1,845,676$1,428,047$39,828$388,014$102,849$1,750,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$3,479,063$2,709,967$1,651,003$1,411,344$1,476,142$41,321$363,691$98,600$920,667afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$3,073,739$2,709,959$1,360,066$1,401,944$1,472,734$26,514$437,593$222,256$740,000afr-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$1,247,037$1,265,538$1,270,425$4,8871.5%No
2020$1,265,538$1,311,038$1,161,970$-149,0683.6%Yes
2021$1,311,038$1,317,034$1,224,165$-92,8690.5%Yes
2022$1,317,034$1,326,809$1,351,704$24,8950.7%No
2023$1,326,809$1,354,351$1,519,611$165,2602.1%No
2024$1,354,351$1,394,738$1,409,926$15,1883%No
2025$1,394,738$1,395,126$1,449,794$54,6680%No
2026$1,395,126$1,438,726$1,453,767$15,0413.1%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 Designation8.3No Designation13.3fsms-muni-2019 ⓘ
2020No Designation3.3No Designation10fsms-muni-2020 ⓘ
2021No Designation3.3No Designation3.3fsms-muni-2021 ⓘ
2022No Designation0No Designation3.3fsms-muni-2022 ⓘ
2023No Designation0No Designation0fsms-muni-2023 ⓘ
2024No Designation0No Designation0fsms-muni-2024 ⓘ
2025No Designation0No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 61% ($1,383,339 of $2,266,997) fsms-ind1-muni-2023 ⓘ · FY2024 61.3% ($1,303,977 of $2,128,530) fsms-ind1-muni-2024 ⓘ · FY2025 65.8% ($1,198,608 of $1,822,819) fsms-ind1-muni-2025 ⓘ

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

Profile data as JSON: /api/entity/livingston-county/avon.json