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

West Webster Fire District

Fire district · Monroe County · Rochester · OSC municipal code 261188509000

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

No indicator flags.

Compared with Rochester fire districts

IndicatorWest Webster Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending19.4%2.9%70th68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years10.7%32.3%31st60AFR 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$1.2M$2.4M$3.6M$4.8M2019202020212022202320242025Revenue 2019: $3.1MRevenue 2020: $3.2MRevenue 2021: $3.8MRevenue 2022: $3.3MRevenue 2023: $4.2MRevenue 2024: $4.2MRevenue 2025: $4.8MSpending 2019: $2.5MSpending 2020: $2.9MSpending 2021: $2.9MSpending 2022: $3.6MSpending 2023: $2.5MSpending 2024: $2.5MSpending 2025: $3.3M

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)
$-260k$220k$700k$1.2M$1.7M2019202020212022202320242025General fund result (incl. transfers) 2019: $600kGeneral fund result (incl. transfers) 2020: $265kGeneral fund result (incl. transfers) 2021: $942kGeneral fund result (incl. transfers) 2022: $-260kGeneral fund result (incl. transfers) 2023: $1.7MGeneral fund result (incl. transfers) 2024: $1.6MGeneral fund result (incl. transfers) 2025: $1.5M

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$2.1M$4.3M$6.4M$8.5M2019202020212022202320242025Debt outstanding 2019: $8.5MDebt outstanding 2020: $8.2MDebt outstanding 2021: $7.8MDebt outstanding 2022: $7.4MDebt outstanding 2023: $7.0MDebt outstanding 2024: $6.6MDebt outstanding 2025: $6.2MDebt service 2019: $629kDebt service 2020: $632kDebt service 2021: $637kDebt service 2022: $635kDebt service 2023: $633kDebt service 2024: $631kDebt service 2025: $633k

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)$3,080,305$2,480,595$3,080,305$2,480,595$2,987,695$0$8,000$628,639$8,545,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$3,156,053$2,890,658$3,156,053$2,890,658$3,102,484$0$0$632,425$8,185,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$3,819,935$2,946,428$3,888,003$2,946,428$3,184,140$0$0$636,625$7,810,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$3,321,480$3,581,334$3,321,480$3,581,334$3,274,530$0$0$634,906$7,425,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$4,199,920$2,540,879$4,199,920$2,540,879$3,274,510$0$0$632,875$7,030,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$4,155,310$2,510,820$4,155,310$2,510,820$3,350,935$0$0$630,531$6,625,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$4,765,361$3,262,953$4,765,361$3,262,953$3,425,375$0$0$632,875$6,205,000afr-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$2,931,101$2,987,695$3,015,435$27,7401.9%No
2020$2,987,695$3,102,484$3,110,539$8,0553.8%No
2021$3,102,484$3,180,495$3,186,035$5,5402.5%No
2022$3,180,495$3,270,781$3,275,273$4,4922.8%No
2023$3,270,781$3,270,781$3,360,039$89,2580%No
2024$3,270,781$3,350,935$3,420,543$69,6082.5%No
2025$3,350,935$3,425,375$3,488,056$62,6812.2%No
2026$3,425,375$3,556,578$3,558,432$1,8543.8%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.

OSC audits (1)

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

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