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

Seneca Castle Fire District

Fire district · Ontario County · Rochester · OSC municipal code 321176408000

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

No indicator flags.

Compared with Rochester fire districts

IndicatorSeneca Castle Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending29%2.9%80th68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years-67.6%32.3%1st60AFR 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$78k$156k$233k$311k2019202020212022202320242025Revenue 2019: $119kRevenue 2020: $104kRevenue 2021: $105kRevenue 2022: $105kRevenue 2023: $109kRevenue 2024: $107kRevenue 2025: $135kSpending 2019: $71kSpending 2020: $62kSpending 2021: $311kSpending 2022: $91kSpending 2023: $100kSpending 2024: $92kSpending 2025: $101k

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)
$-28k$-8k$12k$32k$52k2019202020212022202320242025General fund result (incl. transfers) 2019: $2kGeneral fund result (incl. transfers) 2020: $-1kGeneral fund result (incl. transfers) 2021: $0kGeneral fund result (incl. transfers) 2022: $52kGeneral fund result (incl. transfers) 2023: $-28kGeneral fund result (incl. transfers) 2024: $14kGeneral fund result (incl. transfers) 2025: $33k

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$38k$76k$115k$153k2019202020212022202320242025Debt outstanding 2023: $153kDebt outstanding 2024: $107kDebt outstanding 2025: $82kDebt service 2019: $0kDebt service 2020: $0kDebt service 2021: $0kDebt service 2022: $0kDebt service 2023: $33kDebt service 2024: $29kDebt service 2025: $29k

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
2019 (FYE 2019-12-31)$119,449$70,911$118,056$115,911$93,564$0$7,500$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$104,347$61,540$103,427$104,140$95,435$0$0$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$104,602$311,208$104,143$104,183$96,292$0$0$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$104,938$90,815$104,901$52,954$96,719$0$0$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$109,356$100,341$147,897$175,977$97,325$0$0$32,975$152,819afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$107,021$91,902$116,299$101,902$98,250$0$0$29,221$106,924afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$135,367$100,820$134,095$100,820$100,799$0$0$29,221$81,617afr-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$91,828$93,664$94,863$1,0992%Yes
2020$93,664$95,535$99,091$3,5562%No
2021$95,535$0$98,676$98,676-100%No
2022$96,719$96,719$100,469$3,7500%No
2023$96,719$97,425$99,374$1,9490.7%No
2024$97,425$98,350$101,809$3,4591%No
2025$98,350$100,899$100,899$02.6%No
2026$100,799$102,966$102,966$02.2%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.

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

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