Civic Finance

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

Rochester › Towns › Overlapping entities

Town of Hamlin

Town · Monroe County · Rochester · OSC municipal code 260336400000

Population 8,601 (Census estimate 2025; 2020 base 8,672) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 162.3% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester towns

IndicatorTown of HamlinPeer medianPercentilePeersBasis
Operating spending per capita$615$84123rd100AFR 2025, operating funds (our calc)
Property tax per capita$256$40225th100AFR 2025 real property taxes (our calc)
Debt per capita$298$50535th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending5.9%5.1%58th100AFR 2025 (our calc)
State aid % of operating revenue13.5%11.5%64th100AFR 2025 (our calc)
Sales tax % of operating revenue21.4%13.4%73rd100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)162.3%52.1%97th98OSC FSMS FY2025
Operating spending growth over 5 AFR years37%29.3%62nd99AFR 2021–2025 (our calc)
Levy growth13.4%16.8%40th992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)03.316th97OSC 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$1.6M$3.1M$4.7M$6.2M2019202020212022202320242025Revenue 2019: $4.2MRevenue 2020: $4.4MRevenue 2021: $4.7MRevenue 2022: $5.1MRevenue 2023: $5.4MRevenue 2024: $5.4MRevenue 2025: $6.2MSpending 2019: $3.7MSpending 2020: $3.5MSpending 2021: $3.9MSpending 2022: $4.2MSpending 2023: $4.5MSpending 2024: $5.3MSpending 2025: $5.3M

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)
$0k$222k$443k$665k$887k2019202020212022202320242025General fund result (incl. transfers) 2019: $281kGeneral fund result (incl. transfers) 2020: $562kGeneral fund result (incl. transfers) 2021: $811kGeneral fund result (incl. transfers) 2022: $631kGeneral fund result (incl. transfers) 2023: $887kGeneral fund result (incl. transfers) 2024: $617kGeneral fund result (incl. transfers) 2025: $705k

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$724k$1.4M$2.2M$2.9M2019202020212022202320242025Debt outstanding 2019: $2.3MDebt outstanding 2020: $2.6MDebt outstanding 2021: $2.4MDebt outstanding 2022: $2.9MDebt outstanding 2023: $2.9MDebt outstanding 2024: $2.7MDebt outstanding 2025: $2.6MDebt service 2019: $370kDebt service 2020: $313kDebt service 2021: $296kDebt service 2022: $275kDebt service 2023: $265kDebt service 2024: $296kDebt service 2025: $311k

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

Property tax levy (OSC tax tables) Total levy
$0k$556k$1.1M$1.7M$2.2M202120222023202420252026Total levy 2021: $2.0MTotal levy 2022: $2.0MTotal levy 2023: $2.1MTotal levy 2024: $2.1MTotal levy 2025: $2.2MTotal levy 2026: $2.2M

Levy as reported in OSC's annual tax tables for the year shown.

OSC FSMS fund balance ratio
FY2023184.1%FY2024151.8%FY2025162.3%

Assigned + unassigned general fund balance ÷ gross expenditures, as computed by OSC.

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY20210 No DesignationFY20220 No DesignationFY20230 No DesignationFY20240 No DesignationFY20250 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 2019-12-31)$4,196,391$3,654,597$2,037,647$1,756,801$1,882,654$869,808$253,721$369,635$2,329,010afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$4,383,671$3,456,842$2,172,629$1,610,841$1,926,910$805,617$337,281$313,151$2,556,365afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$4,725,750$3,860,190$2,439,279$1,628,392$1,997,540$1,074,167$369,770$296,406$2,386,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$5,051,411$4,239,071$2,826,328$2,194,948$2,006,989$1,157,001$379,587$274,623$2,895,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$5,398,351$4,524,388$3,037,752$2,151,085$2,111,334$893,717$331,357$264,998$2,858,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$5,437,414$5,259,601$2,935,075$2,317,672$2,139,313$1,167,959$374,420$296,157$2,710,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$6,209,780$5,286,687$3,123,669$2,418,250$2,205,152$1,327,128$835,358$310,677$2,560,000afr-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$1,796,000$1,840,000$1,843,617$3,6172.5%No
2020$1,840,000$1,886,000$1,889,613$3,6132.5%No
2021$1,886,000$1,936,000$1,940,870$4,8702.7%No
2022$1,960,412$1,970,000$1,998,417$4,0050.5%No
2023$1,970,000$2,065,000$2,068,616$3,6164.8%No
2024$2,065,000$2,105,000$2,109,916$4,9161.9%No
2025$2,105,000$2,165,000$2,169,622$4,6222.9%No
2026$2,165,213$2,221,000$2,225,515$4,5152.6%No
2027$2,221,000$2,270,000$2,273,786$3,7862.2%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 Designation10fsms-muni-2019 ⓘ
2020No Designation0No Designation16.7fsms-muni-2020 ⓘ
2021No Designation0No Designation6.7fsms-muni-2021 ⓘ
2022No Designation0No Designation6.7fsms-muni-2022 ⓘ
2023No Designation0No Designation6.7fsms-muni-2023 ⓘ
2024No Designation0No Designation6.7fsms-muni-2024 ⓘ
2025No Designation0No Designation13.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 184.1% ($7,372,696 of $4,005,500) fsms-ind1-muni-2023 ⓘ · FY2024 151.8% ($7,209,716 of $4,750,740) fsms-ind1-muni-2024 ⓘ · FY2025 162.3% ($7,772,818 of $4,788,062) fsms-ind1-muni-2025 ⓘ

OSC audits (1)

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

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