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 Ogden

Town · Monroe County · Rochester · OSC municipal code 260360600000

Population 19,940 (Census estimate 2025; 2020 base 20,280) popest-2025 ⓘ · Meeting coverage: documents

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2026 (by $208,942, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester towns

IndicatorTown of OgdenPeer medianPercentilePeersBasis
Operating spending per capita$740$84138th100AFR 2025, operating funds (our calc)
Property tax per capita$419$40255th100AFR 2025 real property taxes (our calc)
Debt service % of operating spending0%5.1%7th100AFR 2025 (our calc)
State aid % of operating revenue8.4%11.5%26th100AFR 2025 (our calc)
Sales tax % of operating revenue17%13.4%63rd100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)42.7%52.1%38th98OSC FSMS FY2025
Operating spending growth over 5 AFR years23.4%29.3%33rd99AFR 2021–2025 (our calc)
Levy growth26.3%16.8%67th992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.33.349th97OSC 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$3.9M$7.9M$11.8M$15.8M2019202020212022202320242025Revenue 2019: $12.0MRevenue 2020: $12.4MRevenue 2021: $13.7MRevenue 2022: $14.4MRevenue 2023: $15.1MRevenue 2024: $14.8MRevenue 2025: $15.8MSpending 2019: $11.2MSpending 2020: $10.8MSpending 2021: $12.0MSpending 2022: $13.3MSpending 2023: $13.1MSpending 2024: $14.0MSpending 2025: $14.7M

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)
$-119k$193k$506k$818k$1.1M2019202020212022202320242025General fund result (incl. transfers) 2019: $756kGeneral fund result (incl. transfers) 2020: $1.1MGeneral fund result (incl. transfers) 2021: $549kGeneral fund result (incl. transfers) 2022: $256kGeneral fund result (incl. transfers) 2023: $151kGeneral fund result (incl. transfers) 2024: $-119kGeneral fund result (incl. transfers) 2025: $793k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

Property tax levy (OSC tax tables) Total levy
$0k$2.3M$4.7M$7.0M$9.3M202120222023202420252026Total levy 2021: $7.4MTotal levy 2022: $8.1MTotal levy 2023: $8.3MTotal levy 2024: $8.6MTotal levy 2025: $8.9MTotal levy 2026: $9.3M

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

OSC FSMS fund balance ratio
FY202337.2%FY202437.2%FY202542.7%

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 DesignationFY20253.3 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)$11,969,621$11,165,093$6,553,134$5,797,527$7,333,867$1,680,555$509,363$2,001–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$12,371,281$10,763,619$6,903,294$5,772,384$7,413,623$1,640,139$616,612$1,706–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$13,659,809$11,950,820$6,818,692$6,269,274$7,528,627$2,637,741$958,623$1,611–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$14,449,106$13,267,485$7,873,008$7,617,197$8,248,062$2,501,884$801,053$1,566–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$15,086,458$13,102,795$7,626,655$7,475,898$7,856,117$2,456,044$1,061,561$1,467–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$14,782,844$14,013,767$7,544,426$7,663,872$8,117,909$2,559,198$1,076,998$1,392–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$15,797,192$14,748,153$8,975,828$8,182,869$8,348,178$2,693,133$1,334,769$1,316–afr-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$6,924,955$7,177,145$7,226,365$49,2203.6%No
2020$7,182,240$7,261,152$7,395,629$134,4771.1%No
2021$7,261,152$7,391,794$7,598,898$207,1041.8%No
2022$7,391,794$8,135,951$7,739,638$-396,31310.1%Yes
2023$8,135,951$8,347,840$8,444,953$97,1132.6%No
2024$8,347,840$8,556,385$8,665,099$108,7142.5%No
2025$8,556,385$8,896,334$8,902,395$6,0614%No
2026$8,896,334$9,328,240$9,119,298$-208,9424.9%Yes

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 Designation6.7fsms-muni-2019 ⓘ
2020No Designation0No Designation0fsms-muni-2020 ⓘ
2021No Designation0No Designation6.7fsms-muni-2021 ⓘ
2022No Designation0No Designation0fsms-muni-2022 ⓘ
2023No Designation0No Designation3.3fsms-muni-2023 ⓘ
2024No Designation0No Designation3.3fsms-muni-2024 ⓘ
2025No Designation3.3No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 37.2% ($2,783,047 of $7,475,898) fsms-ind1-muni-2023 ⓘ · FY2024 37.2% ($2,853,193 of $7,663,872) fsms-ind1-muni-2024 ⓘ · FY2025 42.7% ($3,494,050 of $8,182,869) fsms-ind1-muni-2025 ⓘ

OSC audits (1)

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

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 and audit moments in meeting transcripts (2 meetings)

Machine transcripts; listen before citing. Meeting Insights library

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