Civic Finance

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

Rochester › Towns › Overlapping entities

Town of Geneva

Town · Ontario County · Rochester · OSC municipal code 320332100000

Population 3,564 (Census estimate 2025; 2020 base 3,483) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 113.9% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester towns

IndicatorTown of GenevaPeer medianPercentilePeersBasis
Operating spending per capita$1,702$84193rd100AFR 2025, operating funds (our calc)
Property tax per capita$128$4025th100AFR 2025 real property taxes (our calc)
Debt per capita$97$5059th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending1%5.1%18th100AFR 2025 (our calc)
State aid % of operating revenue7.5%11.5%21st100AFR 2025 (our calc)
Sales tax % of operating revenue31.5%13.4%89th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)113.9%52.1%89th98OSC FSMS FY2025
Operating spending growth over 5 AFR years46.5%29.3%84th99AFR 2021–2025 (our calc)
Levy growth22.1%16.8%59th992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.33.349th97OSC 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$1.6M$3.2M$4.8M$6.5M2019202020212022202320242025Revenue 2019: $4.4MRevenue 2020: $4.3MRevenue 2021: $4.7MRevenue 2022: $5.0MRevenue 2023: $5.7MRevenue 2024: $5.6MRevenue 2025: $6.5MSpending 2019: $4.4MSpending 2020: $4.1MSpending 2021: $4.1MSpending 2022: $4.4MSpending 2023: $5.0MSpending 2024: $5.0MSpending 2025: $6.1M

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)
$-492k$-259k$-26k$208k$441k2019202020212022202320242025General fund result (incl. transfers) 2019: $194kGeneral fund result (incl. transfers) 2020: $-20kGeneral fund result (incl. transfers) 2021: $441kGeneral fund result (incl. transfers) 2022: $256kGeneral fund result (incl. transfers) 2023: $247kGeneral fund result (incl. transfers) 2024: $-492kGeneral fund result (incl. transfers) 2025: $394k

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$155k$310k$466k$621k2019202020212022202320242025Debt outstanding 2019: $621kDebt outstanding 2020: $587kDebt outstanding 2021: $555kDebt outstanding 2022: $485kDebt outstanding 2023: $434kDebt outstanding 2024: $388kDebt outstanding 2025: $344kDebt service 2019: $44kDebt service 2020: $49kDebt service 2021: $53kDebt service 2022: $39kDebt service 2023: $67kDebt service 2024: $69kDebt service 2025: $63k

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

Property tax levy (OSC tax tables) Total levy
$0k$114k$228k$342k$456k202120222023202420252026Total levy 2021: $373kTotal levy 2022: $413kTotal levy 2023: $433kTotal levy 2024: $452kTotal levy 2025: $453kTotal levy 2026: $456k

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

OSC FSMS fund balance ratio
FY2023125.7%FY202491.3%FY2025113.9%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY20210 No DesignationFY20220 No DesignationFY20230 No DesignationFY20243.3 No DesignationFY20253.3 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)$4,407,464$4,356,373$1,393,214$1,199,150$355,521$1,534,415$170,228$43,678$620,978afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$4,320,200$4,128,779$1,172,068$1,192,019$375,870$1,486,645$145,854$48,765$587,032afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$4,719,272$4,141,962$1,572,896$1,132,310$376,233$1,724,863$273,367$53,134$555,487afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$4,953,177$4,402,951$1,487,575$1,231,742$451,678$1,898,074$257,132$38,572$484,627afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$5,653,776$4,967,255$1,889,356$1,642,155$437,476$1,974,555$283,651$66,631$434,427afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$5,619,057$4,979,358$1,670,695$2,162,340$462,028$1,927,800$286,156$68,898$387,727afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$6,465,640$6,067,480$2,365,830$1,971,512$457,396$2,034,197$483,087$63,426$344,275afr-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$8,999$9,270$9,270$03%No
2020$352,351$372,518$359,860$-12,6585.7%Yes
2021$372,518$378,785$378,785$01.7%Yes
2022$378,785$391,383$391,383$03.3%Yes
2023$391,383$401,885$401,885$02.7%Yes
2024$401,885$414,234$414,234$03.1%Yes
2025$414,234$421,799$422,900$1,1011.8%Yes
2026$452,680$455,813$461,781$5,9680.7%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 Designation0No Designation0fsms-muni-2019 ⓘ
2020No Designation0No Designation0fsms-muni-2020 ⓘ
2021No Designation0No Designation16.7fsms-muni-2021 ⓘ
2022No Designation0No Designation23.3fsms-muni-2022 ⓘ
2023No Designation0No Designation13.3fsms-muni-2023 ⓘ
2024No Designation3.3No Designation20fsms-muni-2024 ⓘ
2025No Designation3.3No Designation13.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 125.7% ($3,627,149 of $2,885,098) fsms-ind1-muni-2023 ⓘ · FY2024 91.3% ($3,012,867 of $3,299,876) fsms-ind1-muni-2024 ⓘ · FY2025 113.9% ($3,637,771 of $3,193,437) fsms-ind1-muni-2025 ⓘ

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

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