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 Brockport

Village · Monroe County · Rochester · OSC municipal code 260481900560

Population 7,736 (Census estimate 2025; 2020 base 7,064) popest-2025 ⓘ · Meeting coverage: documents

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $211,896, override planned), 2025 (by $122,733, override planned), 2026 (by $60,007, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester villages

IndicatorVillage of BrockportPeer medianPercentilePeersBasis
Operating spending per capita$1,174$1,29931st47AFR 2025, operating funds (our calc)
Property tax per capita$483$38965th47AFR 2025 real property taxes (our calc)
Debt per capita$115$1,29215th43AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending1.9%6.2%15th47AFR 2025 (our calc)
State aid % of operating revenue10.7%5.9%82nd47AFR 2025 (our calc)
Sales tax % of operating revenue22.1%9.4%76th47AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)29.1%45%34th46OSC FSMS FY2025
Operating spending growth over 5 AFR years22.9%23.1%48th47AFR 2021–2025 (our calc)
Levy growth28.8%14.6%73rd472021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.33.344th44OSC 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$2.4M$4.7M$7.1M$9.5M2019202020212022202320242025Revenue 2019: $7.2MRevenue 2020: $7.1MRevenue 2021: $7.8MRevenue 2022: $8.3MRevenue 2023: $8.1MRevenue 2024: $9.0MRevenue 2025: $9.5MSpending 2019: $6.9MSpending 2020: $7.2MSpending 2021: $7.4MSpending 2022: $8.4MSpending 2023: $8.6MSpending 2024: $8.6MSpending 2025: $9.1M

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)
$-352k$-148k$55k$258k$462k2019202020212022202320242025General fund result (incl. transfers) 2019: $397kGeneral fund result (incl. transfers) 2020: $-151kGeneral fund result (incl. transfers) 2021: $462kGeneral fund result (incl. transfers) 2022: $-37kGeneral fund result (incl. transfers) 2023: $-352kGeneral fund result (incl. transfers) 2024: $434kGeneral fund result (incl. transfers) 2025: $195k

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$393k$785k$1.2M$1.6M2019202020212022202320242025Debt outstanding 2019: $1.6MDebt outstanding 2020: $1.5MDebt outstanding 2021: $1.4MDebt outstanding 2022: $1.3MDebt outstanding 2023: $1.2MDebt outstanding 2024: $1.0MDebt outstanding 2025: $893kDebt service 2019: $224kDebt service 2020: $227kDebt service 2021: $216kDebt service 2022: $222kDebt service 2023: $221kDebt service 2024: $214kDebt service 2025: $176k

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

Property tax levy (OSC tax tables) Total levy
$0k$957k$1.9M$2.9M$3.8M202120222023202420252026Total levy 2021: $3.0MTotal levy 2022: $3.1MTotal levy 2023: $3.1MTotal levy 2024: $3.4MTotal levy 2025: $3.7MTotal levy 2026: $3.8M

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

OSC FSMS fund balance ratio
FY202324.7%FY202428.4%FY202529.1%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20196.7 No DesignationFY20206.7 No DesignationFY20213.3 No DesignationFY20226.7 No DesignationFY20236.7 No DesignationFY20246.7 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 2019-05-31)$7,231,072$6,938,038$5,945,398$5,548,110$2,770,399$1,888,398$501,305$223,596$1,570,320afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$7,050,700$7,227,322$5,714,410$5,865,896$2,841,539$1,905,095$239,514$227,466$1,537,330afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$7,765,452$7,387,433$6,529,141$6,067,276$3,006,623$1,951,218$162,710$215,705$1,365,920afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$8,300,390$8,421,460$6,930,253$6,966,785$3,089,935$2,162,790$413,092$222,259$1,287,541afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$8,088,945$8,553,678$6,776,705$7,128,576$3,167,390$2,012,122$349,840$221,059$1,215,103afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$8,955,525$8,561,718$7,492,964$7,059,406$3,470,754$2,043,184$500,923$213,754$1,037,110afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$9,474,345$9,081,513$7,763,074$7,568,112$3,739,867$2,092,448$1,018,298$176,241$893,436afr-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$2,689,530$2,751,010$2,760,057$9,0472.3%No
2020$2,751,010$2,812,046$2,822,098$10,0522.2%No
2021$2,812,046$2,973,527$2,983,579$10,0525.7%No
2022$2,973,527$3,065,000$3,065,082$823.1%No
2023$3,065,000$3,130,000$3,130,249$2492.1%No
2024$3,130,000$3,436,114$3,224,218$-211,8969.8%Yes
2025$3,436,114$3,676,642$3,553,909$-122,7337%Yes
2026$3,676,642$3,829,584$3,769,577$-60,0074.2%Yes
2027$3,829,584$3,939,633$3,954,857$15,2242.9%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 Designation6.7No Designation26.7fsms-muni-2019 ⓘ
2020No Designation6.7No Designation23.3fsms-muni-2020 ⓘ
2021No Designation3.3Susceptible Environmental Stress30fsms-muni-2021 ⓘ
2022No Designation6.7Susceptible Environmental Stress30fsms-muni-2022 ⓘ
2023No Designation6.7No Designation16.7fsms-muni-2023 ⓘ
2024No Designation6.7No Designation10fsms-muni-2024 ⓘ
2025No Designation3.3No Designation10fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 24.7% ($1,760,153 of $7,128,576) fsms-ind1-muni-2023 ⓘ · FY2024 28.4% ($2,010,509 of $7,069,769) fsms-ind1-muni-2024 ⓘ · FY2025 29.1% ($2,187,377 of $7,521,262) fsms-ind1-muni-2025 ⓘ

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

In meetings

Context only. These links point to meetings where budget, levy, fund balance, debt or audits came up; they are not used in any figure above.

Budget and audit moments in meeting transcripts (1 meetings)

Machine transcripts; listen before citing. Meeting Insights library

Profile data as JSON: /api/entity/monroe-county/brockport.json