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 Victor

Town · Ontario County · Rochester · OSC municipal code 320385700000

Population 16,422 (Census estimate 2025; 2020 base 15,862) popest-2025 ⓘ · Meeting coverage: documents

No indicator flags.

Compared with Rochester towns

IndicatorTown of VictorPeer medianPercentilePeersBasis
Operating spending per capita$1,405$84189th100AFR 2025, operating funds (our calc)
Property tax per capita$344$40242nd100AFR 2025 real property taxes (our calc)
Debt per capita$594$50556th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending4%5.1%40th100AFR 2025 (our calc)
State aid % of operating revenue19.7%11.5%92nd100AFR 2025 (our calc)
Sales tax % of operating revenue37.2%13.4%96th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)23.4%52.1%18th98OSC FSMS FY2025
Operating spending growth over 5 AFR years133.5%29.3%99th99AFR 2021–2025 (our calc)
Levy growth93.3%16.8%97th992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)03.316th97OSC 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$5.9M$11.8M$17.6M$23.5M2019202020212022202320242025Revenue 2019: $14.0MRevenue 2020: $13.0MRevenue 2021: $14.3MRevenue 2022: $16.1MRevenue 2023: $17.3MRevenue 2024: $17.3MRevenue 2025: $23.5MSpending 2019: $12.9MSpending 2020: $9.8MSpending 2021: $9.9MSpending 2022: $15.0MSpending 2023: $13.9MSpending 2024: $13.6MSpending 2025: $23.1M

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)
$0k$636k$1.3M$1.9M$2.5M2019202020212022202320242025General fund result (incl. transfers) 2019: $1.6MGeneral fund result (incl. transfers) 2020: $529kGeneral fund result (incl. transfers) 2021: $1.4MGeneral fund result (incl. transfers) 2022: $541kGeneral fund result (incl. transfers) 2023: $2.5MGeneral fund result (incl. transfers) 2024: $2.5MGeneral fund result (incl. transfers) 2025: $1.7M

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$2.6M$5.3M$7.9M$10.5M2019202020212022202320242025Debt outstanding 2019: $8.1MDebt outstanding 2020: $10.5MDebt outstanding 2021: $9.9MDebt outstanding 2022: $9.2MDebt outstanding 2023: $8.6MDebt outstanding 2024: $7.9MDebt outstanding 2025: $9.8MDebt service 2019: $523kDebt service 2020: $1.1MDebt service 2021: $851kDebt service 2022: $844kDebt service 2023: $846kDebt service 2024: $838kDebt service 2025: $923k

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

Property tax levy (OSC tax tables) Total levy
$0k$2.1M$4.3M$6.4M$8.5M202120222023202420252026Total levy 2021: $4.4MTotal levy 2022: $4.4MTotal levy 2023: $4.5MTotal levy 2024: $4.5MTotal levy 2025: $4.6MTotal levy 2026: $8.5M

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

OSC FSMS fund balance ratio
FY202342.1%FY202444.1%FY202523.4%

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 DesignationFY20240 No DesignationFY20250 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)$14,008,116$12,871,200$6,987,964$5,401,080$4,742,316$5,839,219$934,653$522,856$8,065,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$13,036,119$9,802,175$5,521,562$4,992,118$4,375,150$5,674,531$1,139,843$1,071,611$10,520,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$14,326,588$9,880,590$5,869,887$4,465,165$4,555,142$6,838,896$1,415,112$851,231$9,885,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$16,059,521$14,981,253$8,442,885$7,901,421$4,570,454$7,479,924$1,259,575$843,731$9,245,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$17,274,689$13,902,887$9,091,675$6,593,006$4,620,936$7,684,179$992,770$846,131$8,590,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$17,343,077$13,638,941$9,158,917$6,616,314$4,720,278$7,705,525$929,439$838,231$7,930,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$23,502,550$23,070,003$15,146,551$13,429,821$5,646,210$8,752,466$4,638,035$922,548$9,755,000afr-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$4,315,748$4,589,121$4,479,196$-109,9256.3%Yes
2020$4,589,121$4,222,019$4,233,299$11,280-8%No
2021$4,222,019$4,405,472$4,365,010$-40,4624.4%Yes
2022$4,405,472$4,468,759$4,530,662$61,9031.4%Yes
2023$4,427,841$4,462,145$4,538,163$76,0180.8%No
2024$4,462,145$4,549,522$4,733,582$184,0602%No
2025$4,549,522$4,563,222$4,618,150$54,9280.3%No
2026$0$8,383,012$10,158,156$1,775,144–No
2027$8,383,012$7,182,677$8,755,203$1,572,526-14.3%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
2019No Designation0No Designation0fsms-muni-2019 ⓘ
2020No Designation0No Designation0fsms-muni-2020 ⓘ
2021No Designation0No Designation0fsms-muni-2021 ⓘ
2022No Designation0No Designation0fsms-muni-2022 ⓘ
2023No Designation0No Designation0fsms-muni-2023 ⓘ
2024No Designation0No Designation0fsms-muni-2024 ⓘ
2025No Designation0No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 42.1% ($2,773,520 of $6,593,006) fsms-ind1-muni-2023 ⓘ · FY2024 44.1% ($2,919,145 of $6,616,314) fsms-ind1-muni-2024 ⓘ · FY2025 23.4% ($3,147,544 of $13,429,821) fsms-ind1-muni-2025 ⓘ

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

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