Civic Finance

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

Rochester › Cities › Overlapping entities

City of Canandaigua

City · Ontario County · Rochester · OSC municipal code 320208000000

Population 10,347 (Census estimate 2025; 2020 base 10,400) popest-2025 ⓘ · Meeting coverage: documents

Flags

Rapid debt growth our calculation

Debt outstanding rose from $20,415,000 (2022) to $48,600,000 (2025), +138%.

Source: debt-2022 ⓘ · debt-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $591,149, override planned), 2026 (by $569,648, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester cities

IndicatorCity of CanandaiguaPeer medianPercentilePeersBasis
Operating spending per capita$2,814$2,62763rd4AFR 2025, operating funds (our calc)
Property tax per capita$742$61063rd4AFR 2025 real property taxes (our calc)
Debt per capita$4,697$2,65888th4AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending12.8%8.5%63rd4AFR 2025 (our calc)
State aid % of operating revenue5.3%11.7%13th4AFR 2025 (our calc)
Sales tax % of operating revenue21.3%21.3%50th4AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)35%20.5%88th4OSC FSMS FY2025
Operating spending growth over 5 AFR years42.5%31.9%88th4AFR 2021–2025 (our calc)
Levy growth43.1%21.1%88th42021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)06.725th4OSC 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$8.4M$16.8M$25.1M$33.5M2019202020212022202320242025Revenue 2019: $23.6MRevenue 2020: $21.4MRevenue 2021: $23.0MRevenue 2022: $26.9MRevenue 2023: $28.6MRevenue 2024: $29.8MRevenue 2025: $33.5MSpending 2019: $22.1MSpending 2020: $20.5MSpending 2021: $20.4MSpending 2022: $21.8MSpending 2023: $24.7MSpending 2024: $27.2MSpending 2025: $29.1M

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)
$-432k$136k$703k$1.3M$1.8M2019202020212022202320242025General fund result (incl. transfers) 2019: $448kGeneral fund result (incl. transfers) 2020: $-330kGeneral fund result (incl. transfers) 2021: $329kGeneral fund result (incl. transfers) 2022: $1.8MGeneral fund result (incl. transfers) 2023: $543kGeneral fund result (incl. transfers) 2024: $-432kGeneral fund result (incl. transfers) 2025: $725k

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$13.0M$25.9M$38.9M$51.8M2019202020212022202320242025Debt outstanding 2019: $21.7MDebt outstanding 2020: $19.3MDebt outstanding 2021: $17.2MDebt outstanding 2022: $20.4MDebt outstanding 2023: $44.2MDebt outstanding 2024: $51.8MDebt outstanding 2025: $48.6MDebt service 2019: $1.7MDebt service 2020: $2.0MDebt service 2021: $1.7MDebt service 2022: $1.3MDebt service 2023: $2.0MDebt service 2024: $2.9MDebt service 2025: $3.7M

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

Property tax levy (OSC tax tables) Total levy
$0k$2.1M$4.1M$6.2M$8.2M202120222023202420252026Total levy 2021: $5.7MTotal levy 2022: $6.0MTotal levy 2023: $6.4MTotal levy 2024: $6.7MTotal levy 2025: $7.5MTotal levy 2026: $8.2M

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

OSC FSMS fund balance ratio
FY202332.1%FY202428.1%FY202535.0%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 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)$23,597,368$22,130,660$15,256,795$14,809,244$5,464,397$4,905,793$3,396,934$1,655,645$21,720,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$21,359,527$20,499,465$14,442,848$14,772,404$5,606,253$4,768,145$1,684,982$1,953,544$19,325,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$22,977,263$20,423,007$16,212,161$15,883,101$5,942,231$5,718,873$1,784,062$1,677,693$17,230,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$26,908,040$21,835,413$17,822,700$15,984,434$6,323,674$6,260,675$3,587,733$1,327,621$20,415,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$28,643,967$24,710,206$19,696,331$19,153,375$6,637,137$6,410,418$2,016,800$1,971,839$44,200,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$29,778,631$27,160,508$19,959,946$20,392,000$6,917,780$6,534,582$2,194,276$2,851,362$51,820,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$33,529,067$29,111,988$21,442,681$20,718,075$7,680,729$7,153,454$1,783,674$3,715,318$48,600,000afr-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$5,094,266$5,277,654$5,210,248$-67,4063.6%Yes
2020$5,277,124$5,459,602$5,459,982$3803.5%No
2021$5,459,602$5,737,766$5,491,640$-246,1265.1%Yes
2022$5,737,766$6,003,543$5,981,102$-22,4414.6%Yes
2023$6,003,543$6,419,560$6,312,874$-106,6866.9%Yes
2024$6,419,560$6,704,084$6,723,261$19,1774.4%No
2025$6,704,084$7,715,262$7,124,113$-591,14915.1%Yes
2026$7,465,178$8,211,075$7,641,427$-569,64810%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 Designation0No Designation3.3fsms-muni-2019 ⓘ
2020No Designation0No Designation13.3fsms-muni-2020 ⓘ
2021No Designation3.3No Designation0fsms-muni-2021 ⓘ
2022No Designation3.3No Designation0fsms-muni-2022 ⓘ
2023No Designation0No Designation0fsms-muni-2023 ⓘ
2024No Designation0No Designation0fsms-muni-2024 ⓘ
2025No Designation0No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 32.1% ($6,154,669 of $19,153,375) fsms-ind1-muni-2023 ⓘ · FY2024 28.1% ($5,721,966 of $20,392,000) fsms-ind1-muni-2024 ⓘ · FY2025 35% ($7,259,859 of $20,718,075) fsms-ind1-muni-2025 ⓘ

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

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-related meeting documents (7)

All documents for this entity

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