Civic Finance

Budgets, levies, debt, fund balance and fiscal-stress data for local governments and school districts, straight from state filings.

Rochester › Fire districts › Overlapping entities

Hamlin Morton Walker Fire District

Fire district · Monroe County · Rochester · OSC municipal code 261136404600

Fire districts have no Census population; per-capita figures are not calculated.

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $62,291, override planned), 2026 (by $72,417, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester fire districts

IndicatorThis entityPeer medianPercentilePeersBasis
Debt service % of operating spending0%2.9%22nd68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years-36.4%32.3%8th60AFR 2021–2025 (our calc)

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$363k$727k$1.1M$1.5M2019202020212022202320242025Revenue 2019: $843kRevenue 2020: $840kRevenue 2021: $851kRevenue 2022: $946kRevenue 2023: $1.0MRevenue 2024: $993kRevenue 2025: $1.1MSpending 2019: $920kSpending 2020: $783kSpending 2021: $1.1MSpending 2022: $896kSpending 2023: $1.5MSpending 2024: $685kSpending 2025: $698k

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)
$-452k$-240k$-29k$183k$395k2019202020212022202320242025General fund result (incl. transfers) 2019: $-78kGeneral fund result (incl. transfers) 2020: $57kGeneral fund result (incl. transfers) 2021: $-248kGeneral fund result (incl. transfers) 2022: $50kGeneral fund result (incl. transfers) 2023: $-452kGeneral fund result (incl. transfers) 2024: $308kGeneral fund result (incl. transfers) 2025: $395k

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$7k$14k$21k$28k2019202020212022202320242025Debt outstanding 2019: $25kDebt outstanding 2020: $0kDebt service 2019: $28kDebt service 2020: $26kDebt service 2021: $0kDebt service 2022: $0kDebt service 2023: $0kDebt service 2024: $0kDebt service 2025: $0k

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

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)$842,572$920,401$842,572$920,401$782,024$0$0$27,550$25,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$840,125$783,398$840,125$783,398$793,261$0$0$26,275$0afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$850,510$1,098,813$850,510$1,098,813$804,723$0$0$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$945,747$895,826$945,747$895,826$829,673$0$0$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$1,001,342$1,453,041$1,001,342$1,453,041$888,540$0$0$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$993,190$685,067$993,190$685,067$909,115$0$0$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$1,092,956$698,444$1,092,956$698,444$997,223$0$0$0–afr-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$772,915$782,265$802,839$20,5741.2%No
2020$782,265$793,260$813,544$20,2841.4%No
2021$793,260$805,550$824,444$18,8941.6%No
2022$805,550$821,800$840,930$19,1302%No
2023$821,800$888,100$861,579$-26,5218.1%Yes
2024$888,100$909,100$909,123$232.4%No
2025$909,100$997,200$934,909$-62,2919.7%Yes
2026$997,200$1,094,850$1,022,433$-72,4179.8%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 audits (2)

Source: osc-audits ⓘ. Matched by entity name in the report title.

Profile data as JSON: /api/entity/monroe-county/fd-hamlin-morton-walker-fire-district.json