Civic Finance

Budgets, levies, debt, fund balance and fiscal-stress data for local governments and school districts, straight from state filings.

Rochester › Villages › Overlapping entities

Village of Pittsford

Village · Monroe County · Rochester · OSC municipal code 260466903940

Population 1,323 (Census estimate 2025; 2020 base 1,365) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 78.6% 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 2024 (by $36,210, override planned), 2025 (by $54,823, override planned), 2026 (by $24,303, override planned), 2027 (by $47,561, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester villages

IndicatorVillage of PittsfordPeer medianPercentilePeersBasis
Operating spending per capita$1,607$1,29967th47AFR 2025, operating funds (our calc)
Property tax per capita$792$38997th47AFR 2025 real property taxes (our calc)
Debt per capita$50$1,2923rd43AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending4.7%6.2%39th47AFR 2025 (our calc)
State aid % of operating revenue1.5%5.9%12th47AFR 2025 (our calc)
Sales tax % of operating revenue30.2%9.4%88th47AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)78.6%45%77th46OSC FSMS FY2025
Operating spending growth over 5 AFR years33.2%23.1%78th47AFR 2021–2025 (our calc)
Levy growth23.6%14.6%67th472021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)03.316th44OSC 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$611k$1.2M$1.8M$2.4M2019202020212022202320242025Revenue 2019: $1.6MRevenue 2020: $1.7MRevenue 2021: $1.9MRevenue 2022: $2.0MRevenue 2023: $2.2MRevenue 2024: $2.3MRevenue 2025: $2.4MSpending 2019: $1.6MSpending 2020: $1.6MSpending 2021: $1.6MSpending 2022: $1.6MSpending 2023: $1.9MSpending 2024: $1.9MSpending 2025: $2.1M

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)
$-62k$43k$148k$253k$357k2019202020212022202320242025General fund result (incl. transfers) 2019: $-62kGeneral fund result (incl. transfers) 2020: $95kGeneral fund result (incl. transfers) 2021: $274kGeneral fund result (incl. transfers) 2022: $266kGeneral fund result (incl. transfers) 2023: $131kGeneral fund result (incl. transfers) 2024: $203kGeneral fund result (incl. transfers) 2025: $357k

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$118k$237k$355k$473k2019202020212022202320242025Debt outstanding 2019: $473kDebt outstanding 2020: $464kDebt outstanding 2021: $387kDebt outstanding 2022: $308kDebt outstanding 2023: $230kDebt outstanding 2024: $148kDebt outstanding 2025: $66kDebt service 2019: $75kDebt service 2020: $74kDebt service 2021: $90kDebt service 2022: $89kDebt service 2023: $88kDebt service 2024: $87kDebt service 2025: $99k

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

Property tax levy (OSC tax tables) Total levy
$0k$272k$544k$815k$1.1M202120222023202420252026Total levy 2021: $879kTotal levy 2022: $884kTotal levy 2023: $897kTotal levy 2024: $965kTotal levy 2025: $1.0MTotal levy 2026: $1.1M

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

OSC FSMS fund balance ratio
FY202348.9%FY202461.0%FY202578.6%

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

OSC FSMS fiscal stress score (higher = more stress)
FY201925.4 No DesignationFY20206.7 No DesignationFY20213.3 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 2019-05-31)$1,600,673$1,612,549$1,398,922$1,460,909$684,180$585,169$74,795$74,697$473,329afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$1,745,184$1,567,045$1,526,383$1,431,025$751,965$603,392$81,708$73,935$464,244afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$1,887,980$1,595,531$1,720,337$1,446,372$894,274$578,335$145,088$90,049$386,854afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$2,009,156$1,628,815$1,731,431$1,465,082$899,973$702,357$57,580$89,174$308,394afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$2,175,211$1,940,626$1,875,248$1,743,787$902,785$742,916$110,774$88,299$229,934afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$2,261,938$1,933,460$1,918,649$1,716,137$971,913$725,802$34,880$87,424$148,098afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$2,442,411$2,125,958$2,128,213$1,770,824$1,047,642$736,759$37,449$99,012$66,173afr-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$623,239$673,098$642,366$-30,7328%Yes
2020$673,098$739,576$687,078$-52,4989.9%Yes
2021$739,576$879,478$752,041$-127,43718.9%Yes
2022$879,478$883,698$891,947$8,2490.5%No
2023$883,698$896,604$921,946$25,3421.5%Yes
2024$896,604$964,575$928,365$-36,2107.6%Yes
2025$964,575$1,041,741$986,918$-54,8238%Yes
2026$1,041,741$1,087,198$1,062,895$-24,3034.4%Yes
2027$1,087,198$1,156,614$1,109,053$-47,5616.4%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 Designation25.4No Designation20fsms-muni-2019 ⓘ
2020No Designation6.7No Designation13.3fsms-muni-2020 ⓘ
2021No Designation3.3No Designation10fsms-muni-2021 ⓘ
2022No Designation0No Designation0fsms-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 48.9% ($852,744 of $1,743,787) fsms-ind1-muni-2023 ⓘ · FY2024 61% ($1,047,283 of $1,716,137) fsms-ind1-muni-2024 ⓘ · FY2025 78.6% ($1,391,455 of $1,770,824) 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/village-pittsford.json