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

Penfield Fire District

Fire district · Monroe County · Rochester · OSC municipal code 261164907000

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

No indicator flags.

Compared with Rochester fire districts

IndicatorPenfield Fire DistrictPeer 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 years39.2%32.3%56th60AFR 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$714k$1.4M$2.1M$2.9M2019202020212022202320242025Revenue 2019: $1.7MRevenue 2020: $2.5MRevenue 2021: $2.5MRevenue 2022: $1.4MRevenue 2023: $2.4MRevenue 2024: $2.5MRevenue 2025: $2.9MSpending 2019: $1.8MSpending 2020: $2.2MSpending 2021: $1.6MSpending 2022: $2.4MSpending 2023: $1.6MSpending 2024: $1.6MSpending 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)
$-957k$-494k$-31k$432k$895k2019202020212022202320242025General fund result (incl. transfers) 2019: $-110kGeneral fund result (incl. transfers) 2020: $291kGeneral fund result (incl. transfers) 2021: $895kGeneral fund result (incl. transfers) 2022: $-957kGeneral fund result (incl. transfers) 2023: $730kGeneral fund result (incl. transfers) 2024: $858kGeneral fund result (incl. transfers) 2025: $677k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

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)$1,719,593$1,829,702$1,719,593$1,829,702$1,670,009$0$0$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,493,931$2,202,518$2,493,931$2,202,518$1,719,000$0$0$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$2,459,555$1,564,330$2,459,555$1,564,330$1,789,000$0$0$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$1,408,202$2,364,961$1,408,202$2,364,961$1,840,140$0$0$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,351,876$1,621,933$2,351,876$1,621,933$1,886,000$0$0$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$2,467,945$1,610,072$2,467,945$1,610,072$1,933,000$0$0$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$2,854,263$2,177,598$2,854,263$2,177,598$1,982,000$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$1,640,500$1,670,000$1,707,503$37,5031.8%No
2020$1,670,000$1,719,000$1,746,388$27,3882.9%No
2021$1,719,000$1,789,000$1,789,296$2964.1%No
2022$1,789,000$1,840,140$1,840,952$8122.9%No
2023$1,840,140$1,886,000$1,886,952$9522.5%No
2024$1,886,000$1,933,000$1,933,399$3992.5%No
2025$1,933,000$1,982,000$1,982,246$2462.5%No
2026$1,982,000$2,036,000$2,036,846$8462.7%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-penfield-fire-district.json