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 Parma

Town · Monroe County · Rochester · OSC municipal code 260364200000

Population 16,051 (Census estimate 2025; 2020 base 16,228) popest-2025 ⓘ · Meeting coverage: documents

No indicator flags.

Compared with Rochester towns

IndicatorTown of ParmaPeer medianPercentilePeersBasis
Operating spending per capita$466$84111th100AFR 2025, operating funds (our calc)
Property tax per capita$197$40212th100AFR 2025 real property taxes (our calc)
Debt per capita$54$5056th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending2.5%5.1%27th100AFR 2025 (our calc)
State aid % of operating revenue7.3%11.5%19th100AFR 2025 (our calc)
Sales tax % of operating revenue22.4%13.4%74th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)13.3%52.1%7th98OSC FSMS FY2025
Operating spending growth over 5 AFR years28.3%29.3%48th99AFR 2021–2025 (our calc)
Levy growth18.9%16.8%51st992021–2026 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$2.1M$4.2M$6.3M$8.4M2019202020212022202320242025Revenue 2019: $6.2MRevenue 2020: $6.2MRevenue 2021: $6.9MRevenue 2022: $7.4MRevenue 2023: $7.3MRevenue 2024: $8.0MRevenue 2025: $8.4MSpending 2019: $5.9MSpending 2020: $5.9MSpending 2021: $5.8MSpending 2022: $6.6MSpending 2023: $6.8MSpending 2024: $7.4MSpending 2025: $7.5M

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)
$-381k$-197k$-13k$171k$355k2019202020212022202320242025General fund result (incl. transfers) 2019: $355kGeneral fund result (incl. transfers) 2020: $38kGeneral fund result (incl. transfers) 2021: $193kGeneral fund result (incl. transfers) 2022: $-214kGeneral fund result (incl. transfers) 2023: $-238kGeneral fund result (incl. transfers) 2024: $-381kGeneral fund result (incl. transfers) 2025: $-347k

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$215k$430k$645k$860k2019202020212022202320242025Debt outstanding 2019: $535kDebt outstanding 2020: $373kDebt outstanding 2021: $358kDebt outstanding 2022: $523kDebt outstanding 2023: $287kDebt outstanding 2024: $561kDebt outstanding 2025: $860kDebt service 2019: $187kDebt service 2020: $182kDebt service 2021: $348kDebt service 2022: $261kDebt service 2023: $261kDebt service 2024: $100kDebt service 2025: $191k

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

Property tax levy (OSC tax tables) Total levy
$0k$812k$1.6M$2.4M$3.2M202120222023202420252026Total levy 2021: $2.7MTotal levy 2022: $2.9MTotal levy 2023: $3.0MTotal levy 2024: $3.0MTotal levy 2025: $3.2MTotal levy 2026: $3.2M

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

OSC FSMS fund balance ratio
FY202334.7%FY202422.8%FY202513.3%

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)$6,175,593$5,916,158$3,278,890$2,923,542$2,680,618$1,079,825$569,999$187,335$534,535afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$6,166,435$5,919,588$2,961,655$2,923,488$2,747,708$1,027,026$535,811$182,035$373,117afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$6,891,767$5,825,361$3,119,646$2,926,743$2,812,340$1,402,534$643,032$348,166$358,168afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$7,445,924$6,644,621$3,259,487$3,473,878$2,866,410$1,641,325$760,233$260,798$522,903afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$7,339,692$6,816,838$3,157,930$3,395,799$2,963,333$1,573,737$452,179$260,584$286,799afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$7,959,604$7,376,358$3,814,998$4,196,033$3,030,833$1,617,596$622,337$99,544$560,659afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$8,432,239$7,475,057$3,898,162$4,245,086$3,161,636$1,886,974$619,747$190,548$859,509afr-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$2,519,498$2,600,209$2,602,061$1,8523.2%No
2020$2,600,209$2,661,109$2,665,177$4,0682.3%No
2021$2,661,109$2,729,601$2,740,707$11,1062.6%No
2022$2,729,601$2,779,297$2,824,041$44,7441.8%No
2023$2,779,297$2,867,869$2,928,947$61,0783.2%No
2024$2,867,869$2,942,104$3,009,299$67,1952.6%No
2025$2,942,104$3,056,441$3,070,508$14,0673.9%No
2026$3,056,441$3,137,600$3,137,601$12.7%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 Designation3.3fsms-muni-2020 ⓘ
2021No Designation0No Designation0fsms-muni-2021 ⓘ
2022No Designation0No Designation3.3fsms-muni-2022 ⓘ
2023No Designation0No Designation0fsms-muni-2023 ⓘ
2024No Designation0No Designation0fsms-muni-2024 ⓘ
2025No Designation0No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 34.7% ($1,565,926 of $4,514,151) fsms-ind1-muni-2023 ⓘ · FY2024 22.8% ($1,166,947 of $5,110,214) fsms-ind1-muni-2024 ⓘ · FY2025 13.3% ($719,243 of $5,407,585) fsms-ind1-muni-2025 ⓘ

OSC audits (2)

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

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