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 West Bloomfield

Town · Ontario County · Rochester · OSC municipal code 320388900000

Population 2,723 (Census estimate 2025; 2020 base 2,746) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 123.9% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester towns

IndicatorTown of West BloomfieldPeer medianPercentilePeersBasis
Operating spending per capita$880$84156th100AFR 2025, operating funds (our calc)
Property tax per capita$280$40228th100AFR 2025 real property taxes (our calc)
Debt per capita$108$50513th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending4.6%5.1%46th100AFR 2025 (our calc)
State aid % of operating revenue25.2%11.5%99th100AFR 2025 (our calc)
Sales tax % of operating revenue25%13.4%80th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)123.9%52.1%91st98OSC FSMS FY2025
Operating spending growth over 5 AFR years42.5%29.3%79th99AFR 2021–2025 (our calc)
Levy growth9.4%16.8%27th992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)53.364th97OSC 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$702k$1.4M$2.1M$2.8M2019202020212022202320242025Revenue 2019: $2.0MRevenue 2020: $2.0MRevenue 2021: $2.0MRevenue 2022: $2.8MRevenue 2023: $2.8MRevenue 2024: $2.7MRevenue 2025: $1.8MSpending 2019: $1.6MSpending 2020: $1.7MSpending 2021: $1.7MSpending 2022: $1.9MSpending 2023: $2.4MSpending 2024: $2.2MSpending 2025: $2.4M

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)
$-658k$-290k$79k$447k$816k2019202020212022202320242025General fund result (incl. transfers) 2019: $402kGeneral fund result (incl. transfers) 2020: $185kGeneral fund result (incl. transfers) 2021: $219kGeneral fund result (incl. transfers) 2022: $816kGeneral fund result (incl. transfers) 2023: $283kGeneral fund result (incl. transfers) 2024: $677kGeneral fund result (incl. transfers) 2025: $-658k

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$328k$656k$984k$1.3M2019202020212022202320242025Debt outstanding 2019: $1.3MDebt outstanding 2020: $1.3MDebt outstanding 2021: $1.2MDebt outstanding 2022: $1.0MDebt outstanding 2023: $538kDebt outstanding 2024: $399kDebt outstanding 2025: $295kDebt service 2019: $124kDebt service 2020: $192kDebt service 2021: $192kDebt service 2022: $228kDebt service 2023: $575kDebt service 2024: $149kDebt service 2025: $109k

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

Property tax levy (OSC tax tables) Total levy
$0k$192k$385k$577k$770k202120222023202420252026Total levy 2021: $704kTotal levy 2022: $715kTotal levy 2023: $747kTotal levy 2024: $766kTotal levy 2025: $762kTotal levy 2026: $770k

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

OSC FSMS fund balance ratio
FY2023134.4%FY2024156.0%FY2025123.9%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20193.3 No DesignationFY20200 No DesignationFY20210 No DesignationFY20220 No DesignationFY20231.7 No DesignationFY20241.7 No DesignationFY20255 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)$1,997,545$1,581,368$949,420$547,647$683,359$794,826$294,802$124,248$1,312,415afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,951,102$1,690,030$914,701$729,421$685,948$766,572$220,718$192,236$1,277,690afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$2,007,178$1,682,394$858,616$639,592$699,396$906,752$201,998$191,581$1,200,889afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$2,782,295$1,882,870$1,451,547$635,620$715,408$1,023,602$636,189$227,836$1,015,541afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,806,581$2,399,941$1,358,600$1,075,638$749,681$1,498,651$386,394$575,305$538,048afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$2,694,621$2,222,161$1,425,332$748,784$796,099$963,238$799,584$149,198$398,683afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$1,799,811$2,396,867$232,875$891,350$762,733$450,000$453,593$109,153$295,000afr-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$630,739$686,096$651,396$-34,7008.8%Yes
2020$686,096$688,599$703,317$14,7180.4%No
2021$688,599$703,718$713,038$9,3202.2%No
2022$703,898$715,485$736,809$21,3241.7%No
2023$715,485$759,012$746,758$-12,2546.1%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 Designation3.3No Designation3.3fsms-muni-2019 ⓘ
2020No Designation0No Designation3.3fsms-muni-2020 ⓘ
2021No Designation0No Designation3.3fsms-muni-2021 ⓘ
2022No Designation0No Designation3.3fsms-muni-2022 ⓘ
2023No Designation1.7No Designation13.3fsms-muni-2023 ⓘ
2024No Designation1.7No Designation13.3fsms-muni-2024 ⓘ
2025No Designation5No Designation26.7fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 134.4% ($2,927,595 of $2,177,720) fsms-ind1-muni-2023 ⓘ · FY2024 156% ($2,999,572 of $1,923,015) fsms-ind1-muni-2024 ⓘ · FY2025 123.9% ($2,682,130 of $2,165,234) fsms-ind1-muni-2025 ⓘ

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

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