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 Conesus

Town · Livingston County · Rochester · OSC municipal code 240319200000

Population 2,323 (Census estimate 2025; 2020 base 2,316) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 71.6% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester towns

IndicatorTown of ConesusPeer medianPercentilePeersBasis
Operating spending per capita$1,324$84182nd100AFR 2025, operating funds (our calc)
Property tax per capita$767$40293rd100AFR 2025 real property taxes (our calc)
Debt service % of operating spending0%5.1%7th100AFR 2025 (our calc)
State aid % of operating revenue10%11.5%39th100AFR 2025 (our calc)
Sales tax % of operating revenue3.7%13.4%27th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)71.6%52.1%70th98OSC FSMS FY2025
Operating spending growth over 5 AFR years56.3%29.3%91st99AFR 2021–2025 (our calc)
Levy growth13.4%16.8%40th992021–2026 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$769k$1.5M$2.3M$3.1M2019202020212022202320242025Revenue 2019: $2.0MRevenue 2020: $2.0MRevenue 2021: $2.2MRevenue 2022: $2.4MRevenue 2023: $2.6MRevenue 2024: $2.7MRevenue 2025: $2.8MSpending 2019: $1.9MSpending 2020: $1.8MSpending 2021: $2.0MSpending 2022: $2.0MSpending 2023: $2.1MSpending 2024: $2.0MSpending 2025: $3.1M

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)
$-146k$-65k$15k$96k$176k2019202020212022202320242025General fund result (incl. transfers) 2019: $73kGeneral fund result (incl. transfers) 2020: $22kGeneral fund result (incl. transfers) 2021: $42kGeneral fund result (incl. transfers) 2022: $93kGeneral fund result (incl. transfers) 2023: $78kGeneral fund result (incl. transfers) 2024: $176kGeneral fund result (incl. transfers) 2025: $-146k

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$32k$63k$95k$127k2019202020212022202320242025Debt outstanding 2019: $127kDebt outstanding 2020: $63kDebt outstanding 2021: $0kDebt service 2019: $71kDebt service 2020: $68kDebt service 2021: $65kDebt service 2022: $0kDebt service 2023: $0kDebt service 2024: $0kDebt service 2025: $0k

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

Property tax levy (OSC tax tables) Total levy
$0k$389k$779k$1.2M$1.6M202120222023202420252026Total levy 2021: $1.4MTotal levy 2022: $1.4MTotal levy 2023: $1.5MTotal levy 2024: $1.5MTotal levy 2025: $1.5MTotal levy 2026: $1.6M

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

OSC FSMS fund balance ratio
FY202399.2%FY2024134.9%FY202571.6%

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 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 2019-12-31)$2,003,651$1,871,938$672,748$599,299$1,393,843$79,434$213,147$70,530$126,500afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,042,585$1,812,068$629,454$607,670$1,426,929$83,283$182,177$68,181$63,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$2,170,005$1,968,454$702,002$660,142$1,438,208$92,631$333,006$65,331$0afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$2,425,815$1,997,996$707,668$614,336$1,476,378$103,053$329,289$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,636,633$2,101,407$799,679$721,458$1,684,140$104,387$318,621$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$2,723,276$2,039,956$941,140$765,153$1,699,680$111,377$315,943$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$2,843,279$3,076,759$1,066,836$1,212,532$1,781,738$106,604$283,210$0–afr-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$1,296,745$1,326,245$1,326,830$5852.3%No
2020$1,326,245$1,359,769$1,359,933$1642.5%No
2021$1,359,769$1,369,769$1,387,850$18,0810.7%No
2022$1,369,769$1,410,294$1,419,795$9,5013%No
2023$1,410,294$1,460,094$1,463,483$3,3893.5%No
2024$1,460,094$1,467,574$1,496,198$28,6240.5%No
2025$1,477,574$1,535,000$1,535,145$1453.9%No
2026$1,535,000$1,556,000$1,585,647$29,6471.4%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 Designation3.3No Designation6.7fsms-muni-2019 ⓘ
2020No Designation0No Designation13.3fsms-muni-2020 ⓘ
2021No Designation0No Designation10fsms-muni-2021 ⓘ
2022No Designation0No Designation10fsms-muni-2022 ⓘ
2023No Designation0No Designation6.7fsms-muni-2023 ⓘ
2024No Designation0No Designation6.7fsms-muni-2024 ⓘ
2025No Designation3.3No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 99.2% ($1,929,650 of $1,945,094) fsms-ind1-muni-2023 ⓘ · FY2024 134.9% ($2,537,171 of $1,880,325) fsms-ind1-muni-2024 ⓘ · FY2025 71.6% ($2,147,259 of $3,000,577) fsms-ind1-muni-2025 ⓘ

OSC audits (1)

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

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