Civic Finance

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

Rochester › Villages › Overlapping entities

Village of Rushville

Village · Ontario County · Rochester · OSC municipal code 320433204310

Population 688 (Census estimate 2025; 2020 base 685) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 91.5% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester villages

IndicatorVillage of RushvillePeer medianPercentilePeersBasis
Operating spending per capita$1,255$1,29944th47AFR 2025, operating funds (our calc)
Property tax per capita$285$38924th47AFR 2025 real property taxes (our calc)
Debt per capita$4,240$1,29292nd43AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending15.8%6.2%80th47AFR 2025 (our calc)
State aid % of operating revenue5.9%5.9%50th47AFR 2025 (our calc)
Sales tax % of operating revenue7.2%9.4%41st47AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)91.5%45%82nd46OSC FSMS FY2025
Operating spending growth over 5 AFR years12.4%23.1%20th47AFR 2021–2025 (our calc)
Levy growth17.1%14.6%54th472021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)8.33.369th44OSC 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$339k$677k$1.0M$1.4M2019202020212022202320242025Revenue 2019: $759kRevenue 2020: $837kRevenue 2021: $788kRevenue 2022: $753kRevenue 2023: $914kRevenue 2024: $1.1MRevenue 2025: $1.0MSpending 2019: $675kSpending 2020: $909kSpending 2021: $768kSpending 2022: $835kSpending 2023: $916kSpending 2024: $1.4MSpending 2025: $863k

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)
$-119k$-75k$-30k$14k$59k2019202020212022202320242025General fund result (incl. transfers) 2019: $14kGeneral fund result (incl. transfers) 2020: $-119kGeneral fund result (incl. transfers) 2021: $28kGeneral fund result (incl. transfers) 2022: $22kGeneral fund result (incl. transfers) 2023: $0kGeneral fund result (incl. transfers) 2024: $53kGeneral fund result (incl. transfers) 2025: $59k

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$933k$1.9M$2.8M$3.7M2019202020212022202320242025Debt outstanding 2019: $2.1MDebt outstanding 2020: $3.7MDebt outstanding 2021: $3.4MDebt outstanding 2022: $3.2MDebt outstanding 2023: $3.1MDebt outstanding 2024: $3.0MDebt outstanding 2025: $2.9MDebt service 2019: $74kDebt service 2020: $106kDebt service 2021: $137kDebt service 2022: $137kDebt service 2023: $137kDebt service 2024: $137kDebt service 2025: $137k

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

Property tax levy (OSC tax tables) Total levy
$0k$50k$99k$149k$198k202120222023202420252026Total levy 2021: $170kTotal levy 2022: $175kTotal levy 2023: $181kTotal levy 2024: $186kTotal levy 2025: $194kTotal levy 2026: $198k

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

OSC FSMS fund balance ratio
FY202358.5%FY202462.1%FY202591.5%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 Not filedFY20205 No DesignationFY20215 No DesignationFY202210 No DesignationFY202310 No DesignationFY202413.3 No DesignationFY20258.3 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 2019-05-31)$758,814$675,450$337,582$323,366$167,338$49,414$10,161$74,124$2,135,163afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$836,719$908,959$376,712$495,806$179,813$51,979$44,792$106,101$3,731,437afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$788,429$767,794$352,384$324,277$173,779$49,523$24,282$137,394$3,358,084afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$753,439$835,247$346,314$324,270$176,868$62,714$21,745$136,563$3,228,622afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$914,321$916,021$359,801$359,986$183,780$66,248$76,347$136,566$3,125,782afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$1,071,249$1,354,845$499,183$446,246$237,406$82,441$48,418$136,884$3,021,942afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$1,048,979$863,365$486,061$427,559$196,403$75,725$61,598$136,794$2,917,320afr-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$153,223$161,800$161,926$1265.6%No
2020$161,800$164,500$166,664$2,1641.7%No
2021$164,500$169,500$169,793$2933%No
2022$174,888$174,888$177,870$2,9820%No
2023$174,888$181,000$181,571$5713.5%No
2024$181,000$185,948$185,948$02.7%No
2025$185,948$193,585$193,585$04.1%No
2026$193,585$198,404$198,404$02.5%No
2027$198,404$206,015$206,015$03.8%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
2019Not filed–––fsms-muni-2019 ⓘ
2020No Designation5No Designation23.3fsms-muni-2020 ⓘ
2021No Designation5Significant Environmental Stress50fsms-muni-2021 ⓘ
2022No Designation10No Designation26.7fsms-muni-2022 ⓘ
2023No Designation10No Designation10fsms-muni-2023 ⓘ
2024No Designation13.3No Designation23.3fsms-muni-2024 ⓘ
2025No Designation8.3Susceptible Environmental Stress30fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 58.5% ($210,557 of $359,986) fsms-ind1-muni-2023 ⓘ · FY2024 62.1% ($277,148 of $446,246) fsms-ind1-muni-2024 ⓘ · FY2025 91.5% ($391,408 of $427,559) fsms-ind1-muni-2025 ⓘ

OSC audits (1)

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

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