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

North East Joint Fire District

Fire district · Monroe County · Rochester · OSC municipal code 261164907500

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 2023, 2024, and operating funds overall spent more than they took in in 2023, 2024 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2023 ⓘ · afr-2024 ⓘ

Compared with Rochester fire districts

IndicatorNorth East Joint Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending38.6%2.9%86th68AFR 2025 (our calc)
State aid % of operating revenue3.8%0%96th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years-22.4%32.3%9th60AFR 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$774k$1.5M$2.3M$3.1M2019202020212022202320242025Revenue 2019: $2.5MRevenue 2020: $2.5MRevenue 2021: $2.5MRevenue 2022: $2.6MRevenue 2023: $2.8MRevenue 2024: $2.8MRevenue 2025: $3.1MSpending 2019: $2.4MSpending 2020: $1.8MSpending 2021: $2.9MSpending 2022: $1.7MSpending 2023: $3.0MSpending 2024: $2.9MSpending 2025: $2.2M

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)
$-317k$-15k$288k$590k$892k2019202020212022202320242025General fund result (incl. transfers) 2019: $72kGeneral fund result (incl. transfers) 2020: $766kGeneral fund result (incl. transfers) 2021: $-317kGeneral fund result (incl. transfers) 2022: $892kGeneral fund result (incl. transfers) 2023: $-221kGeneral fund result (incl. transfers) 2024: $-120kGeneral fund result (incl. transfers) 2025: $873k

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$1.9M$3.8M$5.7M$7.6M2019202020212022202320242025Debt outstanding 2019: $7.6MDebt outstanding 2020: $7.1MDebt outstanding 2021: $6.6MDebt outstanding 2022: $6.1MDebt outstanding 2023: $4.3MDebt outstanding 2024: $3.5MDebt outstanding 2025: $2.7MDebt service 2019: $729kDebt service 2020: $719kDebt service 2021: $722kDebt service 2022: $699kDebt service 2023: $2.0MDebt service 2024: $931kDebt service 2025: $858k

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)$2,520,758$2,448,736$2,520,758$2,448,736$2,471,341$0$0$729,458$7,610,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,537,761$1,772,120$2,537,761$1,772,120$2,514,446$0$0$718,963$7,125,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$2,545,822$2,862,443$2,545,822$2,862,443$2,539,900$0$0$722,238$6,625,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$2,602,272$1,710,527$2,602,272$1,710,527$2,569,900$0$0$699,088$6,135,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,779,429$3,000,344$2,779,429$3,000,344$2,581,200$0$0$2,020,125$4,310,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$2,802,368$2,922,473$2,802,368$2,922,473$2,626,109$0$0$931,031$3,500,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$3,094,884$2,221,654$3,094,884$2,221,654$2,701,802$0$117,000$858,169$2,745,000afr-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$2,411,197$2,471,341$2,533,714$62,3732.5%No
2020$2,471,341$2,507,346$2,601,879$94,5331.5%No
2021$2,507,346$2,539,900$2,630,052$90,1521.3%No
2022$2,539,900$2,569,900$2,682,740$112,8401.2%No
2023$2,569,900$2,581,200$2,704,790$123,5900.4%No
2024$2,581,200$2,626,109$2,711,309$85,2001.7%No
2025$2,626,109$2,701,802$2,756,802$55,0002.9%No
2026$2,701,802$2,769,992$2,847,071$77,0792.5%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.

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

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