Civic Finance

Budgets, levies, debt, fund balance and fiscal-stress data for local governments and school districts, straight from state filings.

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Greece Central School District

School district · Monroe County · Rochester · OSC municipal code 260634100100 · NYSED BEDS 260501

Enrollment 10,157 (NYSED PTRC) · Meeting coverage: documents

No indicator flags.

Compared with Rochester school districts

IndicatorGreece Central School DistrictPeer medianPercentilePeersBasis
Operating spending per pupil$32,247$31,59259th60AFR 2025, operating funds (our calc)
Property tax per pupil$12,631$11,48556th60AFR 2025 real property taxes (our calc)
Debt per pupil$8,636$17,73416th58AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending5.5%7.1%30th61AFR 2025 (our calc)
State aid % of operating revenue48%52.6%39th61AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)4.2%4.4%17th60OSC FSMS FY2025
Operating spending growth over 5 AFR years36%22.7%93rd61AFR 2021–2025 (our calc)
Levy growth11.6%12.6%44th602021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$33,413$33,96638th60NYSED PTRC 2026-27
FSMS fiscal stress score (higher = more stress)103.369th60OSC FSMS FY2025

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$88.6M$177M$266M$354M2019202020212022202320242025Revenue 2019: $247MRevenue 2020: $251MRevenue 2021: $255MRevenue 2022: $291MRevenue 2023: $310MRevenue 2024: $344MRevenue 2025: $354MSpending 2019: $240MSpending 2020: $241MSpending 2021: $241MSpending 2022: $261MSpending 2023: $282MSpending 2024: $307MSpending 2025: $328M

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)
$-10.1M$-376k$9.4M$19.1M$28.9M2019202020212022202320242025General fund result (incl. transfers) 2019: $-10.1MGeneral fund result (incl. transfers) 2020: $11.1MGeneral fund result (incl. transfers) 2021: $14.4MGeneral fund result (incl. transfers) 2022: $26.6MGeneral fund result (incl. transfers) 2023: $22.2MGeneral fund result (incl. transfers) 2024: $28.9MGeneral fund result (incl. transfers) 2025: $4.5M

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$27.0M$54.0M$81.0M$108M2019202020212022202320242025Debt outstanding 2019: $80.8MDebt outstanding 2020: $72.6MDebt outstanding 2021: $108MDebt outstanding 2022: $107MDebt outstanding 2023: $95.1MDebt outstanding 2024: $95.4MDebt outstanding 2025: $87.7MDebt service 2019: $19.4MDebt service 2020: $20.9MDebt service 2021: $21.5MDebt service 2022: $18.6MDebt service 2023: $19.4MDebt service 2024: $18.0MDebt service 2025: $18.1M

Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).

School tax levy vs. levy limit (NYSED PTRC) Proposed levyLevy limit
$0k$32.7M$65.5M$98.2M$131M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $117MProposed levy 2022-23: $120MProposed levy 2023-24: $122MProposed levy 2024-25: $125MProposed levy 2025-26: $128MProposed levy 2026-27: $131MLevy limit 2021-22: $114MLevy limit 2022-23: $117MLevy limit 2023-24: $120MLevy limit 2024-25: $122MLevy limit 2025-26: $125MLevy limit 2026-27: $128M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$8k$17k$25k$33k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $24kBudget per pupil 2022-23: $26kBudget per pupil 2023-24: $28kBudget per pupil 2024-25: $30kBudget per pupil 2025-26: $31kBudget per pupil 2026-27: $33k
OSC FSMS fund balance ratio
FY20234.6%FY20244.5%FY20254.2%

Unassigned fund balance ÷ adjusted expenditures, as computed by OSC.

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY202216.7 No DesignationFY20236.7 No DesignationFY20243.3 No DesignationFY202510 No Designation

OSC's own scores and designations. 'Not filed' rows mean the AFR was not filed in time to be scored.

Annual Financial Report series

YearOperating revenueOperating spendingGF revenue (incl. transfers)GF spending (incl. transfers)Property taxSales taxState aidDebt serviceDebt outstandingSource
2019 (FYE 2019-06-30)$246,960,420$240,466,251$229,287,656$239,420,322$111,707,851$11,298,182$102,807,492$19,386,316$80,839,970afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$250,698,960$241,275,376$233,186,239$222,130,174$114,506,870$10,982,379$103,322,528$20,880,300$72,570,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$254,806,907$240,916,400$235,179,436$220,755,332$117,027,430$12,147,718$99,163,572$21,547,853$108,020,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$290,598,552$261,181,209$259,650,708$233,018,206$118,831,334$13,620,918$112,728,060$18,571,957$107,310,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$309,673,650$282,411,439$279,234,637$257,061,451$121,766,418$13,665,045$136,187,453$19,384,431$95,075,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$343,978,812$306,650,229$309,767,621$280,875,142$124,967,028$13,492,309$160,902,319$18,025,311$95,369,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$354,347,226$327,534,324$324,456,919$319,909,184$128,296,009$14,009,570$170,045,114$18,093,204$87,720,000afr-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$106,230,059$108,379,250$108,379,252$22%No
2020$108,379,250$110,973,280$111,191,221$217,9412.4%No
2021$110,973,280$115,810,598$115,810,599$14.4%No
2022$115,810,598$117,380,260$117,380,261$11.4%No
2023$117,380,260$120,121,854$120,121,855$12.3%No
2024$120,121,854$122,366,735$122,366,736$11.9%No
2025$122,366,735$125,481,447$125,481,448$12.6%No
2026$125,481,447$128,072,028$128,072,029$12.1%No
2027$128,072,028$130,990,326$130,990,327$12.3%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 Fiscal Stress Monitoring System

FYStress designationFiscal scoreEnvironmental ratingEnv. scoreSource
2019No Designation0No Designation18.3fsms-school-2019 ⓘ
2020No Designation0No Designation23.3fsms-school-2020 ⓘ
2022No Designation16.7No Designation28.3fsms-school-2022 ⓘ
2023No Designation6.7No Designation23.3fsms-school-2023 ⓘ
2024No Designation3.3Susceptible Environmental Stress38.3fsms-school-2024 ⓘ
2025No Designation10No Designation28.3fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 4.6% ($11,627,806 of $257,061,451) fsms-ind1-school-2023 ⓘ · FY2024 4.5% ($12,305,490 of $280,875,142) fsms-ind1-school-2024 ⓘ · FY2025 4.2% ($12,736,883 of $319,909,183) fsms-ind1-school-2025 ⓘ

OSC has no school FSMS summary file for FY2021 online; that year is blank.

NYSED Property Tax Report Cards

School yearProposed budgetBudget changeProposed levyLevy changeLevy limit (excl. exemptions)Limit minus levyEnrollmentPer pupilUnrestricted FB % of budgetSource
2021-22$247,185,1002.7%$117,380,2601.4%$114,478,080$110,401$23,7664%ptrc-2021-22 ⓘ
2022-23$265,785,6707.5%$120,121,8542.3%$117,204,463$110,041$26,4704%ptrc-2022-23 ⓘ
2023-24$290,752,0509.4%$122,366,7351.9%$119,551,178$110,280$28,2834%ptrc-2023-24 ⓘ
2024-25$307,787,4175.9%$125,481,4472.6%$122,494,090$010,157$30,3034%ptrc-2024-25 ⓘ
2025-26$318,529,5563.5%$128,072,0282.1%$125,093,952$110,129$31,4474%ptrc-2025-26 ⓘ
2026-27$335,430,9095.3%$130,990,3262.3%$127,957,865$110,039$33,4134%ptrc-2026-27 ⓘ

Figures are the district's proposed budget as reported on its Property Tax Report Card before the May vote. Per pupil = proposed budget ÷ PTRC enrollment (our calculation; NYSED Fiscal Profiles were not reachable from our servers, so audited per-pupil spending is not shown).

Budget votes (NYSED)

Share voting yes
2022-2365.2%2023-2469.0%2024-2559.3%2025-2666.7%2026-2766.0%

Majority approval is needed unless the levy exceeds the limit (60%).

School yearRoundYesNo% yesResultSource
2022-23Vote2,1671,15565.2%Passedvote-2022-23 ⓘ
2023-24Vote2,7521,23969%Passedvote-2023-24 ⓘ
2024-25Vote1,6621,14259.3%Passedvote-2024-25 ⓘ
2025-26Vote2,2541,12566.7%Passedvote-2025-26 ⓘ
2026-27Vote1,54079266%Passedvote-2026-27 ⓘ

OSC audits (2)

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

Profile data as JSON: /api/entity/monroe-county/greece-csd.json