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 Arcadia

Town · Wayne County · Rochester · OSC municipal code 540302900000

Population 13,522 (Census estimate 2025; 2020 base 13,719) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 63% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester towns

IndicatorTown of ArcadiaPeer medianPercentilePeersBasis
Operating spending per capita$349$8415th100AFR 2025, operating funds (our calc)
Property tax per capita$240$40220th100AFR 2025 real property taxes (our calc)
Debt per capita$597$50557th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending9.2%5.1%79th100AFR 2025 (our calc)
State aid % of operating revenue14.1%11.5%70th100AFR 2025 (our calc)
Sales tax % of operating revenue13.8%13.4%51st100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)63%52.1%60th98OSC FSMS FY2025
Operating spending growth over 5 AFR years19.9%29.3%26th99AFR 2021–2025 (our calc)
Levy growth2.5%16.8%13th992021–2026 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$1.4M$2.7M$4.1M$5.4M2019202020212022202320242025Revenue 2019: $4.4MRevenue 2020: $4.2MRevenue 2021: $4.7MRevenue 2022: $5.0MRevenue 2023: $5.4MRevenue 2024: $5.3MRevenue 2025: $5.4MSpending 2019: $4.3MSpending 2020: $4.1MSpending 2021: $3.9MSpending 2022: $4.1MSpending 2023: $4.7MSpending 2024: $4.6MSpending 2025: $4.7M

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)
$-379k$-199k$-20k$160k$340k2019202020212022202320242025General fund result (incl. transfers) 2019: $-379kGeneral fund result (incl. transfers) 2020: $139kGeneral fund result (incl. transfers) 2021: $222kGeneral fund result (incl. transfers) 2022: $282kGeneral fund result (incl. transfers) 2023: $340kGeneral fund result (incl. transfers) 2024: $-2kGeneral fund result (incl. transfers) 2025: $127k

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$2.1M$4.3M$6.4M$8.6M2019202020212022202320242025Debt outstanding 2019: $6.7MDebt outstanding 2020: $6.5MDebt outstanding 2021: $6.4MDebt outstanding 2022: $6.2MDebt outstanding 2023: $8.6MDebt outstanding 2024: $8.3MDebt outstanding 2025: $8.1MDebt service 2019: $276kDebt service 2020: $347kDebt service 2021: $338kDebt service 2022: $341kDebt service 2023: $339kDebt service 2024: $435kDebt service 2025: $436k

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

Property tax levy (OSC tax tables) Total levy
$0k$797k$1.6M$2.4M$3.2M202120222023202420252026Total levy 2021: $3.1MTotal levy 2022: $3.1MTotal levy 2023: $3.1MTotal levy 2024: $3.2MTotal levy 2025: $3.2MTotal levy 2026: $3.1M

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

OSC FSMS fund balance ratio
FY202357.9%FY202457.1%FY202563.0%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 Not filedFY20200 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)$4,359,253$4,265,806$1,050,375$1,429,674$2,863,781$440,132$460,569$275,611$6,723,021afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$4,248,518$4,106,140$1,154,098$1,015,178$3,002,567$482,816$351,589$347,039$6,529,234afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$4,691,541$3,935,890$1,168,585$946,579$3,088,773$549,087$632,013$338,037$6,356,447afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$4,992,831$4,086,401$1,352,057$1,070,243$3,131,818$626,035$714,878$341,133$6,176,660afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$5,371,421$4,668,244$1,655,483$1,315,424$3,233,724$663,225$672,109$338,994$8,560,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$5,279,250$4,632,884$1,224,095$1,225,656$3,213,856$802,774$676,995$434,881$8,306,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$5,435,901$4,717,577$1,203,669$1,076,345$3,241,427$749,687$764,379$435,825$8,071,000afr-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$2,587,660$2,657,031$2,657,031$02.7%Yes
2020$2,785,883$2,953,883$2,848,456$-105,4276%Yes
2021$2,953,883$3,049,681$3,014,713$-34,9683.2%Yes
2022$3,049,681$3,090,595$3,141,197$50,6021.3%No
2023$3,090,595$3,094,646$3,202,953$108,3070.1%No
2024$3,105,794$3,167,878$3,237,536$69,6582%No
2025$3,167,878$3,188,789$3,249,482$60,6930.7%No
2026$3,188,789$3,125,417$3,321,123$195,706-2%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 Designation0No Designation13.3fsms-muni-2020 ⓘ
2021No Designation0No Designation10fsms-muni-2021 ⓘ
2022No Designation0No Designation3.3fsms-muni-2022 ⓘ
2023No Designation0No Designation3.3fsms-muni-2023 ⓘ
2024No Designation0No Designation3.3fsms-muni-2024 ⓘ
2025No Designation0No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 57.9% ($1,670,714 of $2,884,324) fsms-ind1-muni-2023 ⓘ · FY2024 57.1% ($1,532,615 of $2,685,236) fsms-ind1-muni-2024 ⓘ · FY2025 63% ($1,646,384 of $2,611,684) fsms-ind1-muni-2025 ⓘ

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

Profile data as JSON: /api/entity/wayne-county/arcadia.json