Civic Finance

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

Rochester › School districts › Overlapping entities

Canandaigua City School District

School district · Ontario County · Rochester · OSC municipal code 320508000000 · NYSED BEDS 430300

Enrollment 3,164 (NYSED PTRC) · Meeting coverage: documents

No indicator flags.

Compared with Rochester school districts

IndicatorThis entityPeer medianPercentilePeersBasis
Operating spending per pupil$29,058$31,59223rd60AFR 2025, operating funds (our calc)
Property tax per pupil$16,745$11,48584th60AFR 2025 real property taxes (our calc)
Debt per pupil$14,589$17,73442nd58AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending8.1%7.1%63rd61AFR 2025 (our calc)
State aid % of operating revenue38.6%52.6%16th61AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)4.3%4.4%31st60OSC FSMS FY2025
Operating spending growth over 5 AFR years17.7%22.7%30th61AFR 2021–2025 (our calc)
Levy growth14.9%12.6%71st602021-22–2026-27 NYSED PTRC
Budget per pupil (NYSED PTRC)$31,308$33,96621st60NYSED PTRC 2026-27
FSMS fiscal stress score (higher = more stress)03.321st60OSC 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$25.0M$50.0M$75.0M$100M2019202020212022202320242025Revenue 2019: $79.5MRevenue 2020: $79.9MRevenue 2021: $80.1MRevenue 2022: $86.9MRevenue 2023: $94.0MRevenue 2024: $100MRevenue 2025: $98.8MSpending 2019: $74.6MSpending 2020: $74.3MSpending 2021: $78.1MSpending 2022: $80.2MSpending 2023: $87.1MSpending 2024: $92.3MSpending 2025: $91.9M

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)
$-9.1M$-5.4M$-1.8M$1.8M$5.4M2019202020212022202320242025General fund result (incl. transfers) 2019: $4.1MGeneral fund result (incl. transfers) 2020: $-6.3MGeneral fund result (incl. transfers) 2021: $4.7MGeneral fund result (incl. transfers) 2022: $2.8MGeneral fund result (incl. transfers) 2023: $4.7MGeneral fund result (incl. transfers) 2024: $5.4MGeneral fund result (incl. transfers) 2025: $-9.1M

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$14.8M$29.6M$44.3M$59.1M2019202020212022202320242025Debt outstanding 2019: $26.5MDebt outstanding 2020: $23.4MDebt outstanding 2021: $20.2MDebt outstanding 2022: $39.2MDebt outstanding 2023: $59.1MDebt outstanding 2024: $51.0MDebt outstanding 2025: $46.2MDebt service 2019: $5.2MDebt service 2020: $3.8MDebt service 2021: $8.3MDebt service 2022: $4.5MDebt service 2023: $7.6MDebt service 2024: $10.8MDebt service 2025: $7.4M

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

School tax levy vs. levy limit (NYSED PTRC) Proposed levyLevy limit
$0k$13.9M$27.8M$41.7M$55.6M2021-222022-232023-242024-252025-262026-27Proposed levy 2021-22: $48.4MProposed levy 2022-23: $49.9MProposed levy 2023-24: $51.1MProposed levy 2024-25: $52.6MProposed levy 2025-26: $54.1MProposed levy 2026-27: $55.6MLevy limit 2021-22: $47.0MLevy limit 2022-23: $48.4MLevy limit 2023-24: $50.0MLevy limit 2024-25: $51.2MLevy limit 2025-26: $52.8MLevy limit 2026-27: $54.0M
Proposed budget per pupil (PTRC budget ÷ enrollment) Budget per pupil
$0k$8k$16k$23k$31k2021-222022-232023-242024-252025-262026-27Budget per pupil 2021-22: $24kBudget per pupil 2022-23: $25kBudget per pupil 2023-24: $28kBudget per pupil 2024-25: $29kBudget per pupil 2025-26: $30kBudget per pupil 2026-27: $31k
OSC FSMS fund balance ratio
FY20234.6%FY20244.4%FY20254.3%

Unassigned fund balance ÷ adjusted expenditures, as computed by OSC.

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY20220 No DesignationFY20230 No DesignationFY20243.3 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 2019-06-30)$79,495,271$74,628,006$75,786,444$71,718,573$46,311,008$0$28,721,259$5,173,363$26,540,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-06-30)$79,866,070$74,272,282$76,881,791$83,206,280$47,305,963$0$28,484,934$3,806,813$23,410,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-06-30)$80,126,879$78,083,470$77,113,610$72,427,684$48,477,739$0$27,288,971$8,297,396$20,175,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-06-30)$86,928,622$80,196,727$79,223,377$76,462,706$49,400,868$0$29,415,451$4,542,268$39,240,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-06-30)$94,023,186$87,099,812$83,133,241$78,423,532$50,580,759$0$31,176,956$7,640,716$59,120,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-06-30)$100,045,497$92,292,731$90,449,842$85,018,942$52,140,832$0$36,366,013$10,752,575$50,960,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-06-30)$98,805,258$91,940,217$92,828,243$101,895,589$52,980,164$0$38,138,302$7,408,185$46,160,000afr-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$44,330,359$45,434,119$45,691,042$256,9232.5%No
2020$45,434,119$46,530,289$46,793,616$263,3272.4%No
2021$46,530,289$47,549,426$47,549,426$02.2%No
2022$47,549,426$48,357,766$48,533,880$176,1141.7%No
2023$48,357,766$49,900,000$49,900,441$4413.2%No
2024$49,900,441$51,098,000$51,522,965$424,9652.4%No
2025$51,098,000$52,700,000$52,725,658$25,6583.1%No
2026$52,580,000$54,150,000$54,353,666$203,6663%No
2027$54,105,000$55,584,611$55,584,611$02.7%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 Designation5fsms-school-2019 ⓘ
2020No Designation0No Designation0fsms-school-2020 ⓘ
2022No Designation0No Designation0fsms-school-2022 ⓘ
2023No Designation0No Designation5fsms-school-2023 ⓘ
2024No Designation3.3No Designation5fsms-school-2024 ⓘ
2025No Designation0No Designation5fsms-school-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 4.6% ($3,531,844 of $78,423,532) fsms-ind1-school-2023 ⓘ · FY2024 4.4% ($3,645,900 of $85,018,942) fsms-ind1-school-2024 ⓘ · FY2025 4.3% ($3,737,109 of $101,895,589) fsms-ind1-school-2025 ⓘ

OSC has no school FSMS summary file for FY2021 online; that year is blank.

NYSED Property Tax Report Cards

School yearProposed budgetBudget changeProposed levyLevy changeLevy limit (excl. exemptions)Limit minus levyEnrollmentPer pupilUnrestricted FB % of budgetSource
2021-22$79,330,0782.1%$48,357,7661.7%$46,981,606$176,1133,304$24,0104%ptrc-2021-22 ⓘ
2022-23$83,248,8034.9%$49,900,4413.2%$48,357,395$03,301$25,2194%ptrc-2022-23 ⓘ
2023-24$88,296,0976.1%$51,098,0002.4%$49,987,974$425,0253,190$27,6794%ptrc-2023-24 ⓘ
2024-25$91,147,5063.2%$52,580,0002.9%$51,180,920$145,6583,164$28,8084%ptrc-2024-25 ⓘ
2025-26$93,427,7252.5%$54,105,0002.9%$52,826,644$248,6663,079$30,3444%ptrc-2025-26 ⓘ
2026-27$97,837,5874.7%$55,584,6112.7%$54,006,818$03,125$31,3084%ptrc-2026-27 ⓘ

Figures are the district's proposed budget as reported on its Property Tax Report Card before the May vote. Per pupil = proposed budget ÷ PTRC enrollment (our calculation; NYSED Fiscal Profiles were not reachable from our servers, so audited per-pupil spending is not shown).

Budget votes (NYSED)

Share voting yes
2022-2376.0%2023-2472.2%2024-2575.6%2025-2673.9%2026-2770.2%

Majority approval is needed unless the levy exceeds the limit (60%).

School yearRoundYesNo% yesResultSource
2022-23Vote1,02832476%Passedvote-2022-23 ⓘ
2023-24Vote90735072.2%Passedvote-2023-24 ⓘ
2024-25Vote1,65453375.6%Passedvote-2024-25 ⓘ
2025-26Vote1,03136573.9%Passedvote-2025-26 ⓘ
2026-27Vote96340870.2%Passedvote-2026-27 ⓘ

OSC audits (3)

Source: osc-audits ⓘ. Matched by entity name in the report title.

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