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

Sea Breeze Fire District

Fire district · Monroe County · Rochester · OSC municipal code 261141908400

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

No indicator flags.

Compared with Rochester fire districts

IndicatorSea Breeze Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending19.5%2.9%71st68AFR 2024 (our calc)
State aid % of operating revenue0%0%45th68AFR 2024 (our calc)
Operating spending growth over 5 AFR years95.2%32.3%81st60AFR 2020–2024 (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$70k$141k$211k$281k201920202021202220232024Revenue 2019: $140kRevenue 2020: $153kRevenue 2021: $205kRevenue 2022: $257kRevenue 2023: $238kRevenue 2024: $280kSpending 2019: $118kSpending 2020: $119kSpending 2021: $171kSpending 2022: $281kSpending 2023: $217kSpending 2024: $231k

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)
$-11k$4k$19k$33k$48k201920202021202220232024General fund result (incl. transfers) 2019: $22kGeneral fund result (incl. transfers) 2020: $34kGeneral fund result (incl. transfers) 2021: $33kGeneral fund result (incl. transfers) 2022: $-11kGeneral fund result (incl. transfers) 2023: $21kGeneral fund result (incl. transfers) 2024: $48k

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$159k$318k$477k$636k201920202021202220232024Debt outstanding 2019: $57kDebt outstanding 2020: $47kDebt outstanding 2021: $636kDebt outstanding 2022: $572kDebt outstanding 2023: $530kDebt outstanding 2024: $495kDebt service 2019: $18kDebt service 2020: $13kDebt service 2021: $13kDebt service 2022: $76kDebt service 2023: $53kDebt service 2024: $45k

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)$139,701$118,136$139,701$118,136$132,550$0$0$18,045$56,915afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$152,558$118,550$152,558$118,550$145,207$0$0$12,954$46,769afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$204,827$171,347$204,827$171,347$188,310$0$0$13,256$635,780afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$257,241$281,434$270,618$281,434$224,704$0$0$76,439$571,963afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$238,002$217,059$238,002$217,059$223,715$0$0$53,081$530,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$279,549$231,383$279,549$231,383$262,856$0$0$45,016$495,000afr-2024 ⓘ · debt-2024 ⓘ
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 2025 (left blank, not estimated).

Tax cap filings (OSC)

Fiscal yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2019$130,178$132,550$134,050$1,5001.8%No
2020$132,550$145,207$136,728$-8,4799.6%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 (1)

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

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