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

Victor Fire District

Fire district · Ontario County · Rochester · OSC municipal code 321185700400

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

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $39,377, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester fire districts

IndicatorVictor Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending0%2.9%22nd68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years32.5%32.3%51st60AFR 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$517k$1.0M$1.6M$2.1M2019202020212022202320242025Revenue 2019: $901kRevenue 2020: $1.3MRevenue 2021: $1.4MRevenue 2022: $1.4MRevenue 2023: $1.5MRevenue 2024: $1.8MRevenue 2025: $2.1MSpending 2019: $278kSpending 2020: $1.2MSpending 2021: $995kSpending 2022: $965kSpending 2023: $1.2MSpending 2024: $1.2MSpending 2025: $1.3M

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)
$0k$187k$375k$562k$750k2019202020212022202320242025General fund result (incl. transfers) 2019: $622kGeneral fund result (incl. transfers) 2020: $157kGeneral fund result (incl. transfers) 2021: $382kGeneral fund result (incl. transfers) 2022: $457kGeneral fund result (incl. transfers) 2023: $335kGeneral fund result (incl. transfers) 2024: $673kGeneral fund result (incl. transfers) 2025: $750k

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$139k$278k$416k$555k2019202020212022202320242025Debt outstanding 2019: $555kDebt outstanding 2020: $0kDebt service 2019: $79kDebt service 2020: $0kDebt service 2021: $0kDebt service 2022: $0kDebt service 2023: $0kDebt service 2024: $0kDebt service 2025: $0k

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)$900,531$278,071$900,531$278,071$0$0$0$79,299$555,091afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,341,653$1,185,009$1,341,653$1,185,009$1,331,585$0$0$0$0afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$1,377,079$994,944$1,377,079$994,944$1,342,214$0$1,500$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$1,421,742$964,618$1,421,742$964,618$1,373,919$0$0$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$1,507,593$1,172,340$1,507,593$1,172,340$1,410,165$0$11,588$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$1,840,731$1,168,114$1,840,731$1,168,114$1,459,310$0$12,289$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$2,067,974$1,318,306$2,067,974$1,318,306$1,563,530$0$0$0–afr-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
2021$1,331,585$1,342,214$1,367,775$25,5610.8%No
2022$1,342,214$1,373,919$1,400,117$26,1982.4%No
2023$1,373,919$1,410,165$1,430,527$20,3622.6%No
2024$1,410,165$1,459,310$1,474,710$15,4003.5%No
2025$1,459,310$1,563,530$1,524,153$-39,3777.1%Yes
2026$1,563,530$1,606,852$1,613,910$7,0582.8%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.

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

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