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 Nunda

Town · Livingston County · Rochester · OSC municipal code 240360400000

Population 2,673 (Census estimate 2025; 2020 base 2,692) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 83.3% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester towns

IndicatorTown of NundaPeer medianPercentilePeersBasis
Operating spending per capita$658$84128th100AFR 2025, operating funds (our calc)
Property tax per capita$558$40280th100AFR 2025 real property taxes (our calc)
Debt per capita$544$50552nd87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending5%5.1%50th100AFR 2025 (our calc)
State aid % of operating revenue19%11.5%87th100AFR 2025 (our calc)
Sales tax % of operating revenue3%13.4%23rd100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)83.3%52.1%77th98OSC FSMS FY2025
Operating spending growth over 5 AFR years19.4%29.3%24th99AFR 2021–2025 (our calc)
Levy growth20.8%16.8%58th992021–2026 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$546k$1.1M$1.6M$2.2M2019202020212022202320242025Revenue 2019: $1.7MRevenue 2020: $1.7MRevenue 2021: $1.8MRevenue 2022: $2.0MRevenue 2023: $2.2MRevenue 2024: $2.1MRevenue 2025: $2.1MSpending 2019: $1.5MSpending 2020: $1.8MSpending 2021: $1.5MSpending 2022: $1.9MSpending 2023: $2.1MSpending 2024: $1.8MSpending 2025: $1.8M

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)
$-331k$-193k$-54k$84k$222k2019202020212022202320242025General fund result (incl. transfers) 2019: $1kGeneral fund result (incl. transfers) 2020: $-53kGeneral fund result (incl. transfers) 2021: $1kGeneral fund result (incl. transfers) 2022: $-331kGeneral fund result (incl. transfers) 2023: $73kGeneral fund result (incl. transfers) 2024: $222kGeneral fund result (incl. transfers) 2025: $97k

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$525k$1.1M$1.6M$2.1M2019202020212022202320242025Debt outstanding 2021: $2.1MDebt outstanding 2022: $1.6MDebt outstanding 2023: $1.5MDebt outstanding 2024: $1.5MDebt outstanding 2025: $1.5MDebt service 2019: $0kDebt service 2020: $0kDebt service 2021: $0kDebt service 2022: $26kDebt service 2023: $85kDebt service 2024: $84kDebt service 2025: $88k

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

Property tax levy (OSC tax tables) Total levy
$0k$375k$750k$1.1M$1.5M202120222023202420252026Total levy 2021: $1.2MTotal levy 2022: $1.3MTotal levy 2023: $1.4MTotal levy 2024: $1.4MTotal levy 2025: $1.5MTotal levy 2026: $1.5M

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

OSC FSMS fund balance ratio
FY202339.1%FY202466.7%FY202583.3%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20193.3 No DesignationFY20206.7 No DesignationFY20213.3 No DesignationFY20226.7 No DesignationFY20233.3 No DesignationFY20243.3 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)$1,670,563$1,545,321$363,676$362,320$1,106,487$48,211$239,251$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,675,626$1,759,509$420,872$473,468$1,216,851$62,743$173,889$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$1,810,948$1,473,456$398,433$397,515$1,247,270$43,503$298,635$0$2,100,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$1,971,947$1,918,961$414,684$745,894$1,273,837$58,283$365,671$26,213$1,550,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,185,587$2,085,085$641,315$568,197$1,407,509$62,956$345,010$85,313$1,520,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$2,096,491$1,849,560$699,978$477,737$1,450,924$67,628$219,210$84,263$1,490,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$2,126,000$1,759,803$570,629$473,598$1,491,157$64,109$404,668$88,126$1,455,000afr-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$1,037,299$1,102,535$1,071,014$-31,5216.3%Yes
2020$1,100,535$1,212,035$1,129,868$-82,16710.1%Yes
2021$1,212,035$1,240,374$1,241,920$1,5462.3%No
2022$1,240,374$1,262,887$1,263,082$1951.8%No
2023$1,262,887$1,389,003$1,285,613$-103,39010%Yes
2024$1,389,003$1,428,255$1,428,767$5122.8%No
2025$1,428,255$1,462,523$1,462,804$2812.4%No
2026$1,462,523$1,498,723$1,499,944$1,2212.5%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 Designation26.7fsms-muni-2019 ⓘ
2020No Designation6.7No Designation26.7fsms-muni-2020 ⓘ
2021No Designation3.3Susceptible Environmental Stress30fsms-muni-2021 ⓘ
2022No Designation6.7Susceptible Environmental Stress30fsms-muni-2022 ⓘ
2023No Designation3.3No Designation16.7fsms-muni-2023 ⓘ
2024No Designation3.3No Designation16.7fsms-muni-2024 ⓘ
2025No Designation0No Designation16.7fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 39.1% ($430,667 of $1,100,641) fsms-ind1-muni-2023 ⓘ · FY2024 66.7% ($678,614 of $1,017,466) fsms-ind1-muni-2024 ⓘ · FY2025 83.3% ($744,771 of $894,106) fsms-ind1-muni-2025 ⓘ

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

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