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 Riga

Town · Monroe County · Rochester · OSC municipal code 260371400000

Population 5,471 (Census estimate 2025; 2020 base 5,581) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 68.2% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester towns

IndicatorTown of RigaPeer medianPercentilePeersBasis
Operating spending per capita$804$84146th100AFR 2025, operating funds (our calc)
Property tax per capita$125$4024th100AFR 2025 real property taxes (our calc)
Debt per capita$451$50544th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending4.7%5.1%47th100AFR 2025 (our calc)
State aid % of operating revenue4.5%11.5%5th100AFR 2025 (our calc)
Sales tax % of operating revenue9.8%13.4%42nd100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)68.2%52.1%66th98OSC FSMS FY2025
Operating spending growth over 5 AFR years-15.5%29.3%4th99AFR 2021–2025 (our calc)
Levy growth0.9%16.8%9th992021–2026 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$1.4M$2.8M$4.3M$5.7M2019202020212022202320242025Revenue 2019: $4.4MRevenue 2020: $4.1MRevenue 2021: $5.2MRevenue 2022: $4.7MRevenue 2023: $5.3MRevenue 2024: $5.3MRevenue 2025: $5.7MSpending 2019: $5.3MSpending 2020: $3.3MSpending 2021: $5.2MSpending 2022: $3.6MSpending 2023: $3.8MSpending 2024: $4.1MSpending 2025: $4.4M

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)
$-296k$-4k$288k$580k$872k2019202020212022202320242025General fund result (incl. transfers) 2019: $316kGeneral fund result (incl. transfers) 2020: $479kGeneral fund result (incl. transfers) 2021: $872kGeneral fund result (incl. transfers) 2022: $502kGeneral fund result (incl. transfers) 2023: $759kGeneral fund result (incl. transfers) 2024: $375kGeneral fund result (incl. transfers) 2025: $-296k

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$787k$1.6M$2.4M$3.1M2019202020212022202320242025Debt outstanding 2019: $3.1MDebt outstanding 2020: $3.1MDebt outstanding 2021: $2.9MDebt outstanding 2022: $2.8MDebt outstanding 2023: $2.7MDebt outstanding 2024: $2.6MDebt outstanding 2025: $2.5MDebt service 2019: $1.8MDebt service 2020: $230kDebt service 2021: $1.8MDebt service 2022: $201kDebt service 2023: $208kDebt service 2024: $205kDebt service 2025: $206k

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

Property tax levy (OSC tax tables) Total levy
$0k$171k$342k$513k$685k202120222023202420252026Total levy 2021: $679kTotal levy 2022: $653kTotal levy 2023: $666kTotal levy 2024: $667kTotal levy 2025: $675kTotal levy 2026: $685k

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

OSC FSMS fund balance ratio
FY202364.5%FY202449.1%FY202568.2%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20196.3 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)$4,447,460$5,278,596$2,573,031$2,256,719$724,526$262,396$147,017$1,754,708$3,146,250afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$4,078,112$3,331,568$2,500,731$2,022,112$689,176$391,164$106,240$229,798$3,051,025afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$5,229,358$5,208,322$2,888,538$2,016,890$689,336$565,269$284,549$1,846,991$2,925,800afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$4,748,132$3,633,457$2,865,701$2,364,072$662,413$530,354$209,740$201,118$2,820,575afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$5,312,458$3,799,909$3,182,293$2,423,735$671,382$514,253$212,509$207,710$2,705,350afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$5,281,638$4,140,654$3,424,824$3,049,560$676,229$528,892$221,486$204,971$2,589,125afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$5,692,666$4,398,934$3,357,768$3,654,037$683,901$556,685$253,806$206,204$2,467,900afr-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$701,570$710,486$731,971$21,4851.3%No
2020$710,486$679,059$740,167$61,108-4.4%No
2021$679,059$678,874$704,891$26,017-0%No
2022$678,874$653,342$696,327$42,985-3.8%No
2023$653,342$638,885$670,606$31,721-2.2%No
2024$638,885$643,064$659,737$16,6730.7%No
2025$643,064$651,797$674,988$23,1911.4%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 Designation6.3No Designation6.7fsms-muni-2019 ⓘ
2020No Designation0No Designation0fsms-muni-2020 ⓘ
2021No Designation0No Designation3.3fsms-muni-2021 ⓘ
2022No Designation0No Designation3.3fsms-muni-2022 ⓘ
2023No Designation0No Designation3.3fsms-muni-2023 ⓘ
2024No Designation0No Designation3.3fsms-muni-2024 ⓘ
2025No Designation0No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 64.5% ($2,306,973 of $3,575,067) fsms-ind1-muni-2023 ⓘ · FY2024 49.1% ($2,020,795 of $4,117,394) fsms-ind1-muni-2024 ⓘ · FY2025 68.2% ($3,336,605 of $4,894,110) fsms-ind1-muni-2025 ⓘ

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

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