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 Geneva

City · Ontario County · Rochester · OSC municipal code 320215000000

Population 12,489 (Census estimate 2025; 2020 base 12,803) popest-2025 ⓘ · Meeting coverage: documents

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Recurring deficits our calculation

General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2024, 2025, and operating funds overall spent more than they took in in 2023, 2024, 2025 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2024 ⓘ · afr-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $452,860, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester cities

IndicatorCity of GenevaPeer medianPercentilePeersBasis
Operating spending per capita$2,440$2,62738th4AFR 2025, operating funds (our calc)
Property tax per capita$818$61088th4AFR 2025 real property taxes (our calc)
Debt per capita$3,742$2,65863rd4AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending18.1%8.5%88th4AFR 2025 (our calc)
State aid % of operating revenue9.6%11.7%38th4AFR 2025 (our calc)
Sales tax % of operating revenue19.1%21.3%13th4AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)12.8%20.5%38th4OSC FSMS FY2025
Operating spending growth over 5 AFR years-8.1%31.9%13th4AFR 2021–2025 (our calc)
Levy growth17.7%21.1%38th42021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)13.36.763rd4OSC 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$8.3M$16.6M$24.9M$33.2M2019202020212022202320242025Revenue 2019: $25.5MRevenue 2020: $25.7MRevenue 2021: $28.4MRevenue 2022: $29.1MRevenue 2023: $28.2MRevenue 2024: $28.8MRevenue 2025: $30.1MSpending 2019: $27.6MSpending 2020: $27.0MSpending 2021: $33.2MSpending 2022: $26.4MSpending 2023: $28.5MSpending 2024: $29.1MSpending 2025: $30.5M

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)
$-850k$-337k$176k$689k$1.2M2019202020212022202320242025General fund result (incl. transfers) 2019: $-850kGeneral fund result (incl. transfers) 2020: $-610kGeneral fund result (incl. transfers) 2021: $1.1MGeneral fund result (incl. transfers) 2022: $1.2MGeneral fund result (incl. transfers) 2023: $76kGeneral fund result (incl. transfers) 2024: $-317kGeneral fund result (incl. transfers) 2025: $-402k

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$14.1M$28.3M$42.4M$56.5M2019202020212022202320242025Debt outstanding 2019: $56.5MDebt outstanding 2020: $56.2MDebt outstanding 2021: $52.4MDebt outstanding 2022: $55.3MDebt outstanding 2023: $51.1MDebt outstanding 2024: $46.5MDebt outstanding 2025: $46.7MDebt service 2019: $6.3MDebt service 2020: $6.0MDebt service 2021: $13.6MDebt service 2022: $5.7MDebt service 2023: $5.7MDebt service 2024: $6.1MDebt service 2025: $5.5M

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

Property tax levy (OSC tax tables) Total levy
$0k$2.4M$4.8M$7.2M$9.6M202120222023202420252026Total levy 2021: $8.1MTotal levy 2022: $8.3MTotal levy 2023: $8.4MTotal levy 2024: $8.9MTotal levy 2025: $9.3MTotal levy 2026: $9.6M

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

OSC FSMS fund balance ratio
FY202324.0%FY202417.9%FY202512.8%

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

OSC FSMS fiscal stress score (higher = more stress)
FY201921.3 No DesignationFY202034.2 No DesignationFY202111.7 No DesignationFY20228.3 No DesignationFY20238.3 No DesignationFY202410 No DesignationFY202513.3 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)$25,510,941$27,557,417$17,914,403$18,764,423$8,235,500$4,099,522$3,036,394$6,323,834$56,521,900afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$25,650,762$26,963,212$17,913,196$18,522,946$8,218,556$3,819,612$3,324,919$6,036,618$56,204,717afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$28,415,938$33,153,642$18,619,093$17,470,842$9,504,196$4,809,952$2,615,963$13,629,453$52,401,793afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$29,067,928$26,448,950$20,414,460$19,212,944$9,595,755$5,187,681$2,899,350$5,711,029$55,318,487afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$28,211,115$28,451,795$19,627,681$19,551,463$9,862,998$5,315,013$3,048,286$5,658,581$51,100,076afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$28,811,804$29,118,986$20,361,086$20,678,312$9,732,038$5,353,086$3,326,927$6,094,964$46,515,427afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$30,073,390$30,471,133$21,202,275$21,604,483$10,215,713$5,753,227$2,880,310$5,525,295$46,735,545afr-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$7,498,182$7,414,403$7,882,664$468,261-1.1%Yes
2020$7,414,403$7,518,611$7,663,784$145,1731.4%Yes
2021$7,518,611$8,100,388$7,815,390$-284,9987.7%Yes
2022$8,100,388$8,339,163$8,487,107$147,9443%Yes
2023$8,420,708$8,901,344$8,737,953$-163,3915.7%Yes
2024$8,958,010$8,911,922$8,459,062$-452,860-0.5%Yes
2025$8,911,922$9,250,726$9,852,787$602,0613.8%Yes
2026$9,250,726$9,272,724$9,669,694$396,9700.2%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 Designation21.3Susceptible Environmental Stress30fsms-muni-2019 ⓘ
2020No Designation34.2No Designation20fsms-muni-2020 ⓘ
2021No Designation11.7No Designation16.7fsms-muni-2021 ⓘ
2022No Designation8.3No Designation13.3fsms-muni-2022 ⓘ
2023No Designation8.3No Designation10fsms-muni-2023 ⓘ
2024No Designation10No Designation3.3fsms-muni-2024 ⓘ
2025No Designation13.3No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 24% ($4,683,825 of $19,551,463) fsms-ind1-muni-2023 ⓘ · FY2024 18% ($3,711,024 of $20,678,312) fsms-ind1-muni-2024 ⓘ · FY2025 12.8% ($2,756,412 of $21,604,483) fsms-ind1-muni-2025 ⓘ

OSC audits (1)

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

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 (16)

All documents for this entity

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