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 Rush

Town · Monroe County · Rochester · OSC municipal code 260372900000

Population 3,468 (Census estimate 2025; 2020 base 3,493) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 79.4% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $25,679, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester towns

IndicatorTown of RushPeer medianPercentilePeersBasis
Operating spending per capita$1,013$84166th100AFR 2025, operating funds (our calc)
Property tax per capita$388$40248th100AFR 2025 real property taxes (our calc)
Debt per capita$3$5052nd87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending0.2%5.1%15th100AFR 2025 (our calc)
State aid % of operating revenue8.6%11.5%30th100AFR 2025 (our calc)
Sales tax % of operating revenue17.3%13.4%66th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)79.4%52.1%72nd98OSC FSMS FY2025
Operating spending growth over 5 AFR years52.9%29.3%88th99AFR 2021–2025 (our calc)
Levy growth5.2%16.8%17th992021–2026 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$958k$1.9M$2.9M$3.8M2019202020212022202320242025Revenue 2019: $2.8MRevenue 2020: $2.6MRevenue 2021: $3.0MRevenue 2022: $2.8MRevenue 2023: $2.9MRevenue 2024: $3.7MRevenue 2025: $3.8MSpending 2019: $2.6MSpending 2020: $2.7MSpending 2021: $2.3MSpending 2022: $2.6MSpending 2023: $2.9MSpending 2024: $3.1MSpending 2025: $3.5M

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)
$-177k$-31k$116k$262k$409k2019202020212022202320242025General fund result (incl. transfers) 2019: $174kGeneral fund result (incl. transfers) 2020: $-177kGeneral fund result (incl. transfers) 2021: $409kGeneral fund result (incl. transfers) 2022: $139kGeneral fund result (incl. transfers) 2023: $3kGeneral fund result (incl. transfers) 2024: $371kGeneral fund result (incl. transfers) 2025: $33k

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$10k$20k$30k$40k2019202020212022202320242025Debt outstanding 2019: $40kDebt outstanding 2020: $35kDebt outstanding 2021: $30kDebt outstanding 2022: $25kDebt outstanding 2023: $20kDebt outstanding 2024: $15kDebt outstanding 2025: $10kDebt service 2019: $8kDebt service 2020: $7kDebt service 2021: $7kDebt service 2022: $6kDebt service 2023: $7kDebt service 2024: $6kDebt service 2025: $6k

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

Property tax levy (OSC tax tables) Total levy
$0k$342k$684k$1.0M$1.4M202120222023202420252026Total levy 2021: $1.3MTotal levy 2022: $1.2MTotal levy 2023: $1.2MTotal levy 2024: $1.3MTotal levy 2025: $1.3MTotal levy 2026: $1.4M

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

OSC FSMS fund balance ratio
FY202379.9%FY202485.7%FY202579.4%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20203.3 No DesignationFY20213.3 No DesignationFY20223.3 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)$2,793,878$2,550,467$1,389,332$1,215,154$1,295,784$455,007$332,600$7,756$40,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,623,863$2,716,052$1,206,222$1,383,361$1,305,771$438,270$174,361$7,450$35,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$3,009,089$2,298,601$1,549,008$1,139,998$1,320,415$565,813$354,742$7,144$30,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$2,836,795$2,605,317$1,488,446$1,349,099$1,239,418$644,508$272,776$5,919$25,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,907,478$2,886,699$1,424,770$1,421,389$1,239,375$601,474$186,996$6,531$20,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$3,698,139$3,136,077$2,054,342$1,683,305$1,301,570$618,747$221,167$6,225$15,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$3,833,992$3,514,104$1,802,719$1,769,678$1,345,255$662,617$329,187$5,919$10,000afr-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$1,284,926$1,275,880$1,344,065$68,185-0.7%No
2020$1,275,880$1,289,993$1,326,634$36,6411.1%No
2021$1,289,993$1,300,937$1,347,441$46,5040.9%No
2022$1,300,937$1,226,582$1,359,110$132,528-5.7%No
2023$1,226,582$1,226,314$1,281,885$55,571-0%No
2024$1,226,314$1,276,573$1,277,384$8114.1%No
2025$1,276,556$1,336,247$1,310,568$-25,6794.7%Yes
2026$1,336,247$1,368,969$1,368,969$02.5%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 Designation3.3fsms-muni-2020 ⓘ
2021No Designation3.3No Designation20fsms-muni-2021 ⓘ
2022No Designation3.3No Designation10fsms-muni-2022 ⓘ
2023No Designation0No Designation3.3fsms-muni-2023 ⓘ
2024No Designation0No Designation10fsms-muni-2024 ⓘ
2025No Designation0No Designation10fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 79.9% ($2,114,305 of $2,646,947) fsms-ind1-muni-2023 ⓘ · FY2024 85.7% ($2,467,428 of $2,879,523) fsms-ind1-muni-2024 ⓘ · FY2025 79.4% ($2,537,631 of $3,195,343) 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 (4 meetings)

Machine transcripts; listen before citing. Meeting Insights library

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