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 Irondequoit

Town · Monroe County · Rochester · OSC municipal code 260341900000

Population 50,180 (Census estimate 2025; 2020 base 50,933) popest-2025 ⓘ · Meeting coverage: documents

Flags

Recurring deficits our calculation

General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2023, 2025, and operating funds overall spent more than they took in in 2023, 2025 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2023 ⓘ · afr-2025 ⓘ

Compared with Rochester towns

IndicatorTown of IrondequoitPeer medianPercentilePeersBasis
Operating spending per capita$973$84164th100AFR 2025, operating funds (our calc)
Property tax per capita$487$40269th100AFR 2025 real property taxes (our calc)
Debt per capita$886$50567th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending8.6%5.1%76th100AFR 2025 (our calc)
State aid % of operating revenue8.9%11.5%33rd100AFR 2025 (our calc)
Sales tax % of operating revenue16.5%13.4%60th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)19.6%52.1%13th98OSC FSMS FY2025
Operating spending growth over 5 AFR years25.8%29.3%38th99AFR 2021–2025 (our calc)
Levy growth7.3%16.8%22nd992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)6.73.376th97OSC 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$24.8M$49.6M$74.3M$99.1M2019202020212022202320242025Revenue 2019: $36.6MRevenue 2020: $38.5MRevenue 2021: $41.0MRevenue 2022: $48.2MRevenue 2023: $47.7MRevenue 2024: $52.2MRevenue 2025: $46.2MSpending 2019: $99.1MSpending 2020: $36.0MSpending 2021: $38.8MSpending 2022: $44.5MSpending 2023: $48.0MSpending 2024: $51.3MSpending 2025: $48.8M

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)
$-62.5M$-46.3M$-30.2M$-14.0M$2.1M2019202020212022202320242025General fund result (incl. transfers) 2019: $-62.5MGeneral fund result (incl. transfers) 2020: $2.0MGeneral fund result (incl. transfers) 2021: $-650kGeneral fund result (incl. transfers) 2022: $2.1MGeneral fund result (incl. transfers) 2023: $-31kGeneral fund result (incl. transfers) 2024: $901kGeneral fund result (incl. transfers) 2025: $-1.1M

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$11.2M$22.5M$33.7M$45.0M2019202020212022202320242025Debt outstanding 2019: $45.0MDebt outstanding 2020: $44.7MDebt outstanding 2021: $43.0MDebt outstanding 2022: $42.2MDebt outstanding 2023: $42.1MDebt outstanding 2024: $40.3MDebt outstanding 2025: $44.5MDebt service 2019: $3.4MDebt service 2020: $3.5MDebt service 2021: $3.4MDebt service 2022: $3.4MDebt service 2023: $4.0MDebt service 2024: $4.3MDebt service 2025: $4.2M

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

Property tax levy (OSC tax tables) Total levy
$0k$6.2M$12.4M$18.6M$24.7M202120222023202420252026Total levy 2021: $23.1MTotal levy 2022: $23.1MTotal levy 2023: $23.2MTotal levy 2024: $23.9MTotal levy 2025: $23.9MTotal levy 2026: $24.7M

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

OSC FSMS fund balance ratio
FY202324.4%FY202424.3%FY202519.6%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20203.3 No DesignationFY20216.7 No DesignationFY20223.3 No DesignationFY20236.7 No DesignationFY20243.3 No DesignationFY20256.7 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)$36,642,699$99,121,183$21,662,754$84,115,331$22,475,866$5,139,230$1,797,198$3,408,929$44,966,267afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$38,526,482$35,970,829$22,886,331$20,911,930$23,013,506$4,872,527$1,902,899$3,509,919$44,717,815afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$41,003,981$38,790,387$24,914,571$25,564,209$23,575,034$6,728,812$2,951,323$3,447,580$43,041,209afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$48,227,091$44,525,596$32,520,309$30,380,622$23,620,062$7,187,945$2,391,789$3,411,728$42,177,572afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$47,701,246$47,953,094$31,067,645$31,098,497$23,731,007$7,090,767$3,390,044$3,974,685$42,145,521afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$52,248,476$51,341,496$36,543,711$35,642,803$24,401,855$7,095,252$4,027,896$4,254,299$40,333,643afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$46,210,280$48,815,175$30,099,508$31,218,655$24,440,800$7,615,169$4,126,019$4,218,726$44,479,562afr-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$21,639,822$22,015,777$22,403,341$387,5641.7%No
2020$22,015,777$22,542,117$22,829,745$287,6282.4%No
2021$22,542,117$23,064,190$23,308,137$243,9472.3%No
2022$23,064,190$23,135,335$23,693,718$558,3830.3%No
2023$23,135,335$23,245,355$24,167,281$921,9260.5%No
2024$23,245,355$23,893,633$24,368,981$475,3482.8%No
2025$23,893,633$23,883,895$24,762,439$878,544-0%No
2026$23,883,895$24,746,194$24,881,692$135,4983.6%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 Designation16.7fsms-muni-2019 ⓘ
2020No Designation3.3No Designation10fsms-muni-2020 ⓘ
2021No Designation6.7No Designation6.7fsms-muni-2021 ⓘ
2022No Designation3.3No Designation0fsms-muni-2022 ⓘ
2023No Designation6.7No Designation3.3fsms-muni-2023 ⓘ
2024No Designation3.3No Designation3.3fsms-muni-2024 ⓘ
2025No Designation6.7No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 24.4% ($9,336,260 of $38,204,965) fsms-ind1-muni-2023 ⓘ · FY2024 24.3% ($10,113,611 of $41,547,691) fsms-ind1-muni-2024 ⓘ · FY2025 19.6% ($7,587,308 of $38,776,925) fsms-ind1-muni-2025 ⓘ

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

In meetings

Context only. These links point to meetings where budget, levy, fund balance, debt or audits came up; they are not used in any figure above.

Budget-related meeting documents (1)

All documents for this entity

Budget and audit moments in meeting transcripts (2 meetings)

Machine transcripts; listen before citing. Meeting Insights library

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