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 North Dansville

Town · Livingston County · Rochester · OSC municipal code 240359200000

Population 5,223 (Census estimate 2025; 2020 base 5,302) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 54.8% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester towns

IndicatorTown of North DansvillePeer medianPercentilePeersBasis
Operating spending per capita$283$8412nd100AFR 2025, operating funds (our calc)
Property tax per capita$129$4026th100AFR 2025 real property taxes (our calc)
Debt per capita$34$5054th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending6.4%5.1%61st100AFR 2025 (our calc)
State aid % of operating revenue12.6%11.5%59th100AFR 2025 (our calc)
Sales tax % of operating revenue3.9%13.4%29th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)54.8%52.1%53rd98OSC FSMS FY2025
Operating spending growth over 5 AFR years70.7%29.3%98th99AFR 2021–2025 (our calc)
Levy growth11.7%16.8%34th992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)6.73.376th97OSC 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$369k$739k$1.1M$1.5M2019202020212022202320242025Revenue 2019: $1.5MRevenue 2020: $1.1MRevenue 2021: $1.2MRevenue 2022: $1.2MRevenue 2023: $1.2MRevenue 2024: $1.3MRevenue 2025: $1.4MSpending 2019: $1.2MSpending 2020: $1.1MSpending 2021: $865kSpending 2022: $1.0MSpending 2023: $1.4MSpending 2024: $1.2MSpending 2025: $1.5M

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)
$-287k$-112k$62k$236k$410k2019202020212022202320242025General fund result (incl. transfers) 2019: $410kGeneral fund result (incl. transfers) 2020: $-164kGeneral fund result (incl. transfers) 2021: $127kGeneral fund result (incl. transfers) 2022: $131kGeneral fund result (incl. transfers) 2023: $-287kGeneral fund result (incl. transfers) 2024: $29kGeneral fund result (incl. transfers) 2025: $35k

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$164k$328k$491k$655k2019202020212022202320242025Debt outstanding 2019: $655kDebt outstanding 2020: $580kDebt outstanding 2021: $505kDebt outstanding 2022: $425kDebt outstanding 2023: $345kDebt outstanding 2024: $265kDebt outstanding 2025: $180kDebt service 2019: $197kDebt service 2020: $100kDebt service 2021: $97kDebt service 2022: $99kDebt service 2023: $95kDebt service 2024: $92kDebt service 2025: $94k

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

Property tax levy (OSC tax tables) Total levy
$0k$173k$345k$518k$691k202120222023202420252026Total levy 2021: $619kTotal levy 2022: $622kTotal levy 2023: $638kTotal levy 2024: $637kTotal levy 2025: $650kTotal levy 2026: $691k

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

OSC FSMS fund balance ratio
FY202372.1%FY202476.3%FY202554.8%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20193.3 No DesignationFY20205 No DesignationFY20215 No DesignationFY20223.3 No DesignationFY20233.3 No DesignationFY20243.3 No DesignationFY20256.7 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)$1,472,706$1,151,321$1,018,593$608,424$636,049$42,172$443,073$197,257$655,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,063,047$1,091,263$596,977$761,418$633,744$34,231$103,441$99,606$580,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$1,151,198$865,371$623,129$495,683$634,842$39,104$172,513$96,700$505,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$1,186,847$1,012,616$663,869$532,441$641,065$33,450$171,938$98,600$425,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$1,162,089$1,387,633$660,459$947,014$657,464$47,588$150,125$95,400$345,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$1,307,510$1,173,775$744,534$715,512$659,942$36,370$156,790$92,200$265,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$1,385,402$1,477,288$806,963$772,429$675,022$54,485$174,147$93,900$180,000afr-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$657,641$621,504$683,453$61,949-5.5%No
2020$621,504$619,316$645,384$26,068-0.3%No
2021$619,316$617,815$635,855$18,040-0.2%No
2022$617,815$620,583$637,097$16,5140.5%No
2023$620,583$637,329$641,871$4,5422.7%No
2024$637,329$635,517$654,997$19,480-0.3%No
2025$635,517$648,189$660,003$11,8142%No
2026$648,189$689,462$690,861$1,3996.4%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 Designation3.3Moderate Environmental Stress43.3fsms-muni-2019 ⓘ
2020No Designation5Susceptible Environmental Stress36.7fsms-muni-2020 ⓘ
2021No Designation5No Designation26.7fsms-muni-2021 ⓘ
2022No Designation3.3No Designation13.3fsms-muni-2022 ⓘ
2023No Designation3.3No Designation3.3fsms-muni-2023 ⓘ
2024No Designation3.3No Designation3.3fsms-muni-2024 ⓘ
2025No Designation6.7No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 72.1% ($819,792 of $1,136,432) fsms-ind1-muni-2023 ⓘ · FY2024 76.3% ($683,918 of $896,268) fsms-ind1-muni-2024 ⓘ · FY2025 54.8% ($630,592 of $1,151,828) fsms-ind1-muni-2025 ⓘ

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

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