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 Bristol

Town · Ontario County · Rochester · OSC municipal code 320309300000

Population 2,261 (Census estimate 2025; 2020 base 2,295) popest-2025 ⓘ · Meeting coverage: documents

No indicator flags.

Compared with Rochester towns

IndicatorTown of BristolPeer medianPercentilePeersBasis
Operating spending per capita$1,363$84186th100AFR 2025, operating funds (our calc)
Property tax per capita$484$40268th100AFR 2025 real property taxes (our calc)
Debt per capita$274$50533rd87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending6.6%5.1%63rd100AFR 2025 (our calc)
State aid % of operating revenue11.9%11.5%54th100AFR 2025 (our calc)
Sales tax % of operating revenue36%13.4%93rd100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)31.5%52.1%25th98OSC FSMS FY2025
Operating spending growth over 5 AFR years35.1%29.3%57th99AFR 2021–2025 (our calc)
Levy growth16.6%16.8%48th992021–2026 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$834k$1.7M$2.5M$3.3M2019202020212022202320242025Revenue 2019: $2.4MRevenue 2020: $2.2MRevenue 2021: $2.5MRevenue 2022: $3.3MRevenue 2023: $2.9MRevenue 2024: $2.9MRevenue 2025: $3.2MSpending 2019: $2.1MSpending 2020: $2.2MSpending 2021: $2.3MSpending 2022: $2.8MSpending 2023: $3.2MSpending 2024: $2.7MSpending 2025: $3.1M

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)
$-457k$-147k$163k$473k$784k2019202020212022202320242025General fund result (incl. transfers) 2019: $34kGeneral fund result (incl. transfers) 2020: $68kGeneral fund result (incl. transfers) 2021: $122kGeneral fund result (incl. transfers) 2022: $784kGeneral fund result (incl. transfers) 2023: $-457kGeneral fund result (incl. transfers) 2024: $105kGeneral fund result (incl. transfers) 2025: $-8k

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$155k$310k$465k$620k2019202020212022202320242025Debt outstanding 2019: $437kDebt outstanding 2020: $309kDebt outstanding 2021: $537kDebt outstanding 2022: $250kDebt outstanding 2023: $459kDebt outstanding 2024: $508kDebt outstanding 2025: $620kDebt service 2019: $110kDebt service 2020: $183kDebt service 2021: $126kDebt service 2022: $334kDebt service 2023: $123kDebt service 2024: $235kDebt service 2025: $202k

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

Property tax levy (OSC tax tables) Total levy
$0k$279k$559k$838k$1.1M202120222023202420252026Total levy 2021: $958kTotal levy 2022: $987kTotal levy 2023: $1.0MTotal levy 2024: $1.1MTotal levy 2025: $1.1MTotal levy 2026: $1.1M

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

OSC FSMS fund balance ratio
FY202327.3%FY202433.4%FY202531.5%

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 DesignationFY20233.3 No DesignationFY20243.3 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)$2,358,027$2,077,102$708,097$673,639$919,580$816,839$222,989$110,318$437,200afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,168,530$2,176,073$647,127$579,195$942,365$790,207$229,551$183,237$308,800afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$2,534,869$2,282,145$761,821$639,386$960,810$916,649$295,934$126,058$536,600afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$3,335,115$2,793,633$2,273,790$1,490,066$987,395$1,018,864$544,267$333,873$250,400afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,863,401$3,238,361$1,524,310$1,981,689$1,027,617$1,042,603$372,616$123,477$459,200afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$2,858,634$2,650,337$1,664,727$1,559,290$1,058,850$1,059,954$345,000$235,384$508,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$3,223,133$3,082,787$1,718,027$1,726,331$1,095,441$1,159,752$383,514$202,309$620,000afr-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$893,120$915,419$915,456$372.5%Yes
2020$915,419$939,456$939,460$42.6%Yes
2021$939,456$957,926$957,932$62%Yes
2022$957,926$986,586$987,741$1,1553%No
2023$986,572$1,025,728$1,015,120$-10,6084%Yes
2024$1,025,728$1,057,249$1,058,484$1,2353.1%No
2025$1,057,249$1,090,370$1,091,923$1,5533.1%No
2026$1,090,370$1,119,788$1,121,182$1,3942.7%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 Designation6.7fsms-muni-2019 ⓘ
2020No Designation0No Designation6.7fsms-muni-2020 ⓘ
2021No Designation0No Designation6.7fsms-muni-2021 ⓘ
2022No Designation0No Designation13.3fsms-muni-2022 ⓘ
2023No Designation3.3No Designation0fsms-muni-2023 ⓘ
2024No Designation3.3No Designation6.7fsms-muni-2024 ⓘ
2025No Designation3.3No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 27.3% ($1,143,013 of $4,185,639) fsms-ind1-muni-2023 ⓘ · FY2024 33.4% ($1,066,662 of $3,191,722) fsms-ind1-muni-2024 ⓘ · FY2025 31.5% ($1,197,729 of $3,797,449) fsms-ind1-muni-2025 ⓘ

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

Profile data as JSON: /api/entity/ontario-county/bristol.json