Civic Finance

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

Rochester › Villages › Overlapping entities

Village of Honeoye Falls

Village · Monroe County · Rochester · OSC municipal code 260452202370

Population 2,841 (Census estimate 2025; 2020 base 2,763) popest-2025 ⓘ · Meeting coverage: documents

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $44,943, override planned), 2025 (by $44,662, override planned), 2026 (by $13,712, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester villages

IndicatorVillage of Honeoye FallsPeer medianPercentilePeersBasis
Operating spending per capita$1,211$1,29935th47AFR 2025, operating funds (our calc)
Property tax per capita$194$38914th47AFR 2025 real property taxes (our calc)
Debt per capita$81$1,29210th43AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending3%6.2%27th47AFR 2025 (our calc)
State aid % of operating revenue2.4%5.9%19th47AFR 2025 (our calc)
Sales tax % of operating revenue27.3%9.4%84th47AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)40.2%45%42nd46OSC FSMS FY2025
Operating spending growth over 5 AFR years3.6%23.1%12th47AFR 2021–2025 (our calc)
Levy growth35.1%14.6%82nd472021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)03.316th44OSC 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$998k$2.0M$3.0M$4.0M2019202020212022202320242025Revenue 2019: $2.8MRevenue 2020: $2.9MRevenue 2021: $3.1MRevenue 2022: $3.2MRevenue 2023: $3.6MRevenue 2024: $4.0MRevenue 2025: $3.8MSpending 2019: $2.5MSpending 2020: $2.8MSpending 2021: $3.3MSpending 2022: $3.3MSpending 2023: $3.3MSpending 2024: $3.7MSpending 2025: $3.4M

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)
$-158k$-18k$121k$261k$400k2019202020212022202320242025General fund result (incl. transfers) 2019: $242kGeneral fund result (incl. transfers) 2020: $-86kGeneral fund result (incl. transfers) 2021: $83kGeneral fund result (incl. transfers) 2022: $-158kGeneral fund result (incl. transfers) 2023: $153kGeneral fund result (incl. transfers) 2024: $400kGeneral fund result (incl. transfers) 2025: $150k

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$192k$383k$575k$767k2019202020212022202320242025Debt outstanding 2019: $767kDebt outstanding 2020: $634kDebt outstanding 2021: $640kDebt outstanding 2022: $536kDebt outstanding 2023: $432kDebt outstanding 2024: $321kDebt outstanding 2025: $230kDebt service 2019: $157kDebt service 2020: $157kDebt service 2021: $377kDebt service 2022: $125kDebt service 2023: $123kDebt service 2024: $124kDebt service 2025: $104k

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

Property tax levy (OSC tax tables) Total levy
$0k$141k$282k$422k$563k202120222023202420252026Total levy 2021: $417kTotal levy 2022: $421kTotal levy 2023: $431kTotal levy 2024: $484kTotal levy 2025: $538kTotal levy 2026: $563k

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

OSC FSMS fund balance ratio
FY202329.1%FY202444.5%FY202540.2%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY20213.3 No DesignationFY20226.7 No DesignationFY20236.7 No DesignationFY20243.3 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 2019-05-31)$2,778,768$2,489,784$2,173,594$1,931,268$403,144$819,128$79,515$156,864$766,904afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$2,860,674$2,777,609$2,179,517$2,265,981$410,958$804,073$74,852$157,362$634,098afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$3,125,484$3,319,817$2,524,933$2,441,599$418,424$841,247$208,131$377,121$639,913afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$3,247,037$3,330,875$2,616,637$2,774,155$423,121$926,184$83,721$124,840$536,395afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$3,582,978$3,257,731$2,908,972$2,756,312$438,000$1,037,939$347,331$123,227$431,925afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$3,991,583$3,678,183$3,220,204$2,820,310$494,716$989,130$545,204$124,299$321,471afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$3,758,318$3,439,626$3,053,424$2,903,857$552,390$1,025,210$88,971$104,466$230,000afr-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$366,492$395,967$374,750$-21,2178%Yes
2020$395,967$403,886$407,458$3,5722%No
2021$403,886$416,777$425,498$8,7213.2%No
2022$416,777$421,000$435,020$14,0201%No
2023$421,000$431,000$432,197$1,1972.4%No
2024$431,000$484,236$439,293$-44,94312.4%Yes
2025$484,236$537,901$493,239$-44,66211.1%Yes
2026$537,901$563,221$549,509$-13,7124.7%Yes
2027$563,221$587,978$591,267$3,2894.4%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 Designation20fsms-muni-2019 ⓘ
2020No Designation0No Designation13.3fsms-muni-2020 ⓘ
2021No Designation3.3No Designation0fsms-muni-2021 ⓘ
2022No Designation6.7No Designation6.7fsms-muni-2022 ⓘ
2023No Designation6.7No Designation10fsms-muni-2023 ⓘ
2024No Designation3.3No Designation10fsms-muni-2024 ⓘ
2025No Designation0No Designation10fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 29.1% ($801,271 of $2,756,312) fsms-ind1-muni-2023 ⓘ · FY2024 44.5% ($1,255,134 of $2,820,310) fsms-ind1-muni-2024 ⓘ · FY2025 40.2% ($1,167,465 of $2,903,857) fsms-ind1-muni-2025 ⓘ

No OSC audits matched by name for this entity (osc-audits ⓘ).

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