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 Dansville

Village · Livingston County · Rochester · OSC municipal code 240459201230

Population 4,342 (Census estimate 2025; 2020 base 4,414) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 60.7% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester villages

IndicatorVillage of DansvillePeer medianPercentilePeersBasis
Operating spending per capita$1,523$1,29961st47AFR 2025, operating funds (our calc)
Property tax per capita$748$38993rd47AFR 2025 real property taxes (our calc)
Debt per capita$2,698$1,29280th43AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending10.5%6.2%69th47AFR 2025 (our calc)
State aid % of operating revenue7.8%5.9%73rd47AFR 2025 (our calc)
Sales tax % of operating revenue2.7%9.4%14th47AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)60.7%45%64th46OSC FSMS FY2025
Operating spending growth over 5 AFR years7%23.1%14th47AFR 2021–2025 (our calc)
Levy growth6.7%14.6%16th472021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)103.378th44OSC 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$1.7M$3.4M$5.2M$6.9M2019202020212022202320242025Revenue 2019: $5.6MRevenue 2020: $6.3MRevenue 2021: $6.7MRevenue 2022: $6.1MRevenue 2023: $6.0MRevenue 2024: $6.3MRevenue 2025: $6.9MSpending 2019: $5.4MSpending 2020: $6.2MSpending 2021: $6.2MSpending 2022: $5.9MSpending 2023: $5.7MSpending 2024: $5.5MSpending 2025: $6.6M

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)
$-193k$19k$231k$444k$656k2019202020212022202320242025General fund result (incl. transfers) 2019: $-14kGeneral fund result (incl. transfers) 2020: $-103kGeneral fund result (incl. transfers) 2021: $461kGeneral fund result (incl. transfers) 2022: $-193kGeneral fund result (incl. transfers) 2023: $468kGeneral fund result (incl. transfers) 2024: $656kGeneral fund result (incl. transfers) 2025: $68k

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$3.4M$6.9M$10.3M$13.8M2019202020212022202320242025Debt outstanding 2019: $12.6MDebt outstanding 2020: $11.7MDebt outstanding 2021: $10.8MDebt outstanding 2022: $11.7MDebt outstanding 2023: $13.8MDebt outstanding 2024: $12.3MDebt outstanding 2025: $11.7MDebt service 2019: $1.0MDebt service 2020: $991kDebt service 2021: $992kDebt service 2022: $567kDebt service 2023: $1.5MDebt service 2024: $645kDebt service 2025: $696k

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

Property tax levy (OSC tax tables) Total levy
$0k$625k$1.2M$1.9M$2.5M202120222023202420252026Total levy 2021: $2.3MTotal levy 2022: $2.4MTotal levy 2023: $2.4MTotal levy 2024: $2.5MTotal levy 2025: $2.5MTotal levy 2026: $2.5M

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

OSC FSMS fund balance ratio
FY202381.4%FY202483.7%FY202560.7%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20193.3 No DesignationFY20203.3 No DesignationFY20213.3 No DesignationFY20225 No DesignationFY20238.3 No DesignationFY202410 No DesignationFY202510 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)$5,642,598$5,418,335$2,826,255$2,840,420$2,184,971$162,719$219,239$1,029,441$12,640,402afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$6,284,601$6,173,125$3,638,558$3,741,626$2,327,857$137,710$517,908$990,920$11,725,400afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$6,682,533$6,177,742$4,019,518$3,558,271$2,365,684$137,867$408,828$991,580$10,797,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$6,086,013$5,894,822$3,259,836$3,452,743$2,372,641$159,982$195,765$567,055$11,680,600afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$5,996,976$5,727,826$3,247,425$2,779,426$2,441,612$176,365$67,055$1,534,307$13,771,769afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$6,349,666$5,539,984$3,705,355$3,049,465$2,503,241$179,562$293,658$645,019$12,332,503afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$6,895,435$6,612,910$4,303,989$4,236,349$3,248,509$186,651$541,240$695,918$11,712,773afr-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$2,169,075$2,169,069$2,212,457$43,3880%No
2020$2,159,569$2,305,676$2,240,896$-64,7806.8%Yes
2021$2,305,676$2,342,509$2,342,509$01.6%No
2022$2,342,259$2,382,778$2,382,778$01.7%No
2023$2,351,735$2,406,483$2,422,741$16,2582.3%No
2024$2,406,483$2,480,167$2,480,167$03.1%No
2025$2,480,167$2,480,167$2,529,973$49,8060%No
2026$2,480,167$2,499,312$2,538,865$39,5530.8%No
2027$2,499,312$2,601,261$2,601,261$04.1%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 Designation3.3Moderate Environmental Stress40fsms-muni-2019 ⓘ
2020No Designation3.3Susceptible Environmental Stress30fsms-muni-2020 ⓘ
2021No Designation3.3No Designation23.3fsms-muni-2021 ⓘ
2022No Designation5No Designation16.7fsms-muni-2022 ⓘ
2023No Designation8.3No Designation3.3fsms-muni-2023 ⓘ
2024No Designation10No Designation3.3fsms-muni-2024 ⓘ
2025No Designation10No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 81.4% ($2,080,658 of $2,555,170) fsms-ind1-muni-2023 ⓘ · FY2024 83.7% ($2,553,291 of $3,049,465) fsms-ind1-muni-2024 ⓘ · FY2025 60.7% ($2,569,978 of $4,236,349) 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/dansville.json