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

Laurelton Fire District

Fire district · Monroe County · Rochester · OSC municipal code 261141905000

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

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Recurring deficits our calculation

General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2021, 2022, and operating funds overall spent more than they took in in 2021, 2022 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2021 ⓘ · afr-2022 ⓘ

No recent AFR in OSC data

Most recent Annual Financial Report year in OSC bulk data: 2022. This is filing status, not a stress designation.

Source: afr-2025 ⓘ

Compared with Rochester fire districts

IndicatorLaurelton Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending33.3%2.9%85th68AFR 2022 (our calc)
State aid % of operating revenue0%0%45th68AFR 2022 (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$1.0M$2.0M$3.1M$4.1M2019202020212022Revenue 2019: $1.3MRevenue 2020: $1.7MRevenue 2021: $1.8MRevenue 2022: $2.9MSpending 2019: $1.2MSpending 2020: $1.6MSpending 2021: $1.9MSpending 2022: $4.1M

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)
$-1.2M$-851k$-531k$-212k$108k2019202020212022General fund result (incl. transfers) 2019: $108kGeneral fund result (incl. transfers) 2020: $97kGeneral fund result (incl. transfers) 2021: $-15kGeneral fund result (incl. transfers) 2022: $-1.2M

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$426k$853k$1.3M$1.7M2019202020212022Debt outstanding 2019: $1.7MDebt outstanding 2020: $1.5MDebt outstanding 2021: $1.4MDebt outstanding 2022: $0kDebt service 2019: $215kDebt service 2020: $217kDebt service 2021: $218kDebt service 2022: $1.4M

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)$1,269,881$1,161,771$1,269,881$1,161,771$1,259,518$0$0$215,270$1,705,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,674,866$1,578,188$1,674,866$1,578,188$1,671,195$0$0$216,869$1,530,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$1,844,566$1,859,970$1,844,566$1,859,970$1,720,577$0$0$218,371$1,350,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$2,920,398$4,091,131$2,920,398$4,091,131$2,697,677$0$0$1,360,385$0afr-2022 ⓘ · debt-2022 ⓘ
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). No AFR data in OSC bulk files for 2023, 2024, 2025 (left blank, not estimated).

Tax cap filings (OSC)

Fiscal yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2019$1,233,987$1,259,518$1,259,548$302.1%No
2020$1,279,518$1,671,195$1,308,502$-362,69330.6%Yes
2021$1,671,195$1,720,577$1,720,649$723%No
2022$1,720,577$2,697,677$1,763,237$-934,44056.8%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.

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

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