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 Fairport

Village · Monroe County · Rochester · OSC municipal code 260465001630

Population 5,326 (Census estimate 2025; 2020 base 5,455) popest-2025 ⓘ · Meeting coverage: documents

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2026 (by $214,331, override planned), 2027 (by $66,935, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester villages

IndicatorVillage of FairportPeer medianPercentilePeersBasis
Operating spending per capita$7,029$1,29999th47AFR 2025, operating funds (our calc)
Property tax per capita$652$38982nd47AFR 2025 real property taxes (our calc)
Debt per capita$2,369$1,29266th43AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending1.4%6.2%12th47AFR 2025 (our calc)
State aid % of operating revenue0.5%5.9%1st47AFR 2025 (our calc)
Sales tax % of operating revenue5.3%9.4%35th47AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)26.5%45%29th46OSC FSMS FY2025
Operating spending growth over 5 AFR years25.2%23.1%54th47AFR 2021–2025 (our calc)
Levy growth14.6%14.6%49th472021–2026 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$10.1M$20.1M$30.2M$40.3M2019202020212022202320242025Revenue 2019: $31.7MRevenue 2020: $30.0MRevenue 2021: $31.9MRevenue 2022: $33.5MRevenue 2023: $31.9MRevenue 2024: $32.7MRevenue 2025: $40.3MSpending 2019: $28.5MSpending 2020: $28.8MSpending 2021: $29.9MSpending 2022: $30.4MSpending 2023: $29.8MSpending 2024: $30.5MSpending 2025: $37.4M

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)
$-936k$-466k$4k$473k$943k2019202020212022202320242025General fund result (incl. transfers) 2019: $939kGeneral fund result (incl. transfers) 2020: $637kGeneral fund result (incl. transfers) 2021: $689kGeneral fund result (incl. transfers) 2022: $237kGeneral fund result (incl. transfers) 2023: $943kGeneral fund result (incl. transfers) 2024: $219kGeneral fund result (incl. transfers) 2025: $-936k

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$3.2M$6.3M$9.5M$12.6M2019202020212022202320242025Debt outstanding 2019: $10.5MDebt outstanding 2020: $11.1MDebt outstanding 2021: $10.0MDebt outstanding 2022: $9.2MDebt outstanding 2023: $8.3MDebt outstanding 2024: $7.9MDebt outstanding 2025: $12.6MDebt service 2019: $530kDebt service 2020: $597kDebt service 2021: $902kDebt service 2022: $583kDebt service 2023: $513kDebt service 2024: $500kDebt service 2025: $524k

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

Property tax levy (OSC tax tables) Total levy
$0k$893k$1.8M$2.7M$3.6M202120222023202420252026Total levy 2021: $3.1MTotal levy 2022: $3.1MTotal levy 2023: $3.1MTotal levy 2024: $3.1MTotal levy 2025: $3.2MTotal levy 2026: $3.6M

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

OSC FSMS fund balance ratio
FY202338.2%FY202435.3%FY202526.5%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY20210 No DesignationFY20220 No DesignationFY20230 No DesignationFY20243.3 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)$31,707,342$28,521,891$7,122,121$6,182,786$2,931,610$1,670,993$206,866$529,971$10,517,572afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$30,034,912$28,791,796$7,030,050$6,392,900$3,044,170$1,689,702$81,164$597,483$11,111,808afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$31,896,198$29,896,617$7,041,693$6,352,984$3,282,486$1,751,983$82,621$902,005$9,959,768afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$33,541,680$30,350,333$7,610,754$7,373,463$3,284,690$2,002,157$111,822$582,820$9,236,457afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$31,858,457$29,832,033$7,950,134$7,007,087$3,292,228$2,073,929$232,808$512,836$8,275,771afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$32,729,430$30,495,397$7,520,084$7,300,795$3,310,864$2,071,777$202,064$500,175$7,875,896afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$40,257,353$37,436,201$7,801,327$8,736,829$3,470,008$2,114,110$217,872$523,910$12,615,132afr-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$2,646,525$2,807,352$2,724,897$-82,4556.1%Yes
2020$2,807,352$2,921,050$2,977,209$56,1594.1%No
2021$2,921,050$3,116,881$2,936,614$-180,2676.7%Yes
2022$3,116,881$3,051,635$3,116,035$64,400-2.1%No
2023$3,051,635$3,051,635$3,161,480$109,8450%No
2024$3,051,635$3,082,151$3,145,909$63,7581%No
2025$3,082,151$3,239,405$3,239,405$05.1%No
2026$3,239,405$3,570,946$3,356,615$-214,33110.2%Yes
2027$3,570,946$3,723,178$3,656,243$-66,9354.3%Yes

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 Designation0No Designation10fsms-muni-2019 ⓘ
2020No Designation0No Designation10fsms-muni-2020 ⓘ
2021No Designation0No Designation3.3fsms-muni-2021 ⓘ
2022No Designation0No Designation0fsms-muni-2022 ⓘ
2023No Designation0No Designation0fsms-muni-2023 ⓘ
2024No Designation3.3No Designation0fsms-muni-2024 ⓘ
2025No Designation3.3No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 38.2% ($2,679,118 of $7,007,087) fsms-ind1-muni-2023 ⓘ · FY2024 35.3% ($2,611,954 of $7,392,099) fsms-ind1-muni-2024 ⓘ · FY2025 26.5% ($2,311,554 of $8,736,829) 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 (4 meetings)

Machine transcripts; listen before citing. Meeting Insights library

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