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

Point Pleasant Fire District

Fire district · Monroe County · Rochester · OSC municipal code 261141907000

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 2024 (by $419,534, override planned), 2026 (by $17,056, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester fire districts

IndicatorPoint Pleasant Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending14%2.9%64th68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years51.1%32.3%64th60AFR 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$393k$787k$1.2M$1.6M2019202020212022202320242025Revenue 2019: $785kRevenue 2020: $875kRevenue 2021: $877kRevenue 2022: $766kRevenue 2023: $1.0MRevenue 2024: $1.5MRevenue 2025: $1.6MSpending 2019: $686kSpending 2020: $731kSpending 2021: $737kSpending 2022: $1.1MSpending 2023: $911kSpending 2024: $1.1MSpending 2025: $1.1M

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)
$-373k$-165k$44k$252k$460k2019202020212022202320242025General fund result (incl. transfers) 2019: $99kGeneral fund result (incl. transfers) 2020: $144kGeneral fund result (incl. transfers) 2021: $140kGeneral fund result (incl. transfers) 2022: $-373kGeneral fund result (incl. transfers) 2023: $101kGeneral fund result (incl. transfers) 2024: $352kGeneral fund result (incl. transfers) 2025: $460k

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$243k$487k$730k$973k2019202020212022202320242025Debt outstanding 2019: $973kDebt outstanding 2020: $897kDebt outstanding 2021: $815kDebt outstanding 2022: $731kDebt outstanding 2023: $642kDebt outstanding 2024: $554kDebt outstanding 2025: $457kDebt service 2019: $110kDebt service 2020: $113kDebt service 2021: $112kDebt service 2022: $110kDebt service 2023: $129kDebt service 2024: $153kDebt service 2025: $156k

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)$785,361$685,902$785,361$685,902$774,582$0$0$109,833$973,081afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$874,637$730,949$874,637$730,949$789,984$0$0$113,440$897,178afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$877,058$736,564$877,058$736,564$805,066$0$0$111,802$814,581afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$766,145$1,139,143$766,145$1,139,143$867,637$0$0$110,077$731,356afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$1,012,703$911,247$1,012,703$911,247$925,015$0$3,230$128,992$642,481afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$1,481,334$1,129,549$1,481,334$1,129,549$1,367,484$0$3,230$153,391$553,932afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$1,573,354$1,112,990$1,573,354$1,112,990$1,384,137$0$0$156,173$457,244afr-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$691,159$774,582$707,450$-67,13212.1%No
2020$774,582$789,984$790,074$902%No
2021$789,984$805,066$808,415$3,3491.9%Yes
2022$805,066$867,637$828,951$-38,6867.8%Yes
2023$867,637$925,015$888,441$-36,5746.6%Yes
2024$925,015$1,367,484$947,950$-419,53447.8%Yes
2025$1,367,484$1,384,137$1,397,374$13,2371.2%No
2026$1,384,137$1,446,179$1,429,123$-17,0564.5%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-point-pleasant-fire-district.json