Civic Finance

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

Rochester › Fire districts › Overlapping entities

Gorham Fire District

Fire district · Ontario County · Rochester · OSC municipal code 321133204000

Fire districts have no Census population; per-capita figures are not calculated.

No indicator flags.

Compared with Rochester fire districts

IndicatorGorham Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending13.9%2.9%63rd68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years187.1%32.3%93rd60AFR 2021–2025 (our calc)

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$65k$130k$195k$259k202020212022202320242025Revenue 2020: $163kRevenue 2021: $160kRevenue 2022: $129kRevenue 2023: $259kRevenue 2024: $217kRevenue 2025: $154kSpending 2020: $83kSpending 2021: $56kSpending 2022: $127kSpending 2023: $125kSpending 2024: $136kSpending 2025: $161k

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)
$-13k$16k$45k$74k$103k202020212022202320242025General fund result (incl. transfers) 2020: $3kGeneral fund result (incl. transfers) 2021: $103kGeneral fund result (incl. transfers) 2022: $0kGeneral fund result (incl. transfers) 2023: $15kGeneral fund result (incl. transfers) 2024: $6kGeneral fund result (incl. transfers) 2025: $-13k

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$20k$40k$60k$80k202020212022202320242025Debt outstanding 2025: $80kDebt service 2020: $0kDebt service 2021: $0kDebt service 2022: $0kDebt service 2023: $0kDebt service 2024: $0kDebt service 2025: $22k

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

Annual Financial Report series

YearOperating revenueOperating spendingGF revenue (incl. transfers)GF spending (incl. transfers)Property taxSales taxState aidDebt serviceDebt outstandingSource
2020 (FYE 2020-12-31)$162,539$82,876$160,823$157,876$125,596$0$0$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$160,329$55,971$159,022$55,971$132,825$0$0$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$128,720$127,129$127,129$127,129$123,015$0$0$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$259,376$124,546$139,354$124,546$135,203$0$0$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$216,932$136,468$141,980$136,468$137,830$0$0$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$154,105$160,713$147,709$160,713$143,599$0$0$22,294$80,000afr-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). No AFR data in OSC bulk files for 2019 (left blank, not estimated).

Tax cap filings (OSC)

Fiscal yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2019$119,220$123,133$124,818$1,6853.3%No
2020$123,133$126,777$127,945$1,1683%No
2021$125,596$128,666$130,865$2,1992.4%No
2022$128,666$123,015$133,714$10,699-4.4%No
2023$123,015$135,203$129,213$-5,9909.9%Yes
2024$135,203$137,830$139,948$2,1181.9%No
2025$137,830$143,598$143,599$14.2%No
2026$143,598$147,511$147,511$02.7%No
2027$147,511$153,004$153,004$03.7%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 audits (1)

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

Profile data as JSON: /api/entity/ontario-county/fd-gorham-fire-district.json