Civic Finance

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

Rochester › Fire districts › Overlapping entities

Lyons Fire District

Fire district · Wayne County · Rochester · OSC municipal code 541149100500

Fire districts have no Census population; per-capita figures are not calculated.

No indicator flags.

Compared with Rochester fire districts

IndicatorLyons Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending13.8%2.9%61st68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years26.1%32.3%41st60AFR 2021–2025 (our calc)

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$158k$316k$473k$631k2019202020212022202320242025Revenue 2019: $439kRevenue 2020: $431kRevenue 2021: $432kRevenue 2022: $501kRevenue 2023: $631kRevenue 2024: $547kRevenue 2025: $560kSpending 2019: $343kSpending 2020: $449kSpending 2021: $364kSpending 2022: $519kSpending 2023: $535kSpending 2024: $472kSpending 2025: $459k

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)
$-161k$-95k$-30k$35k$100k2019202020212022202320242025General fund result (incl. transfers) 2019: $96kGeneral fund result (incl. transfers) 2020: $-18kGeneral fund result (incl. transfers) 2021: $68kGeneral fund result (incl. transfers) 2022: $-161kGeneral fund result (incl. transfers) 2023: $97kGeneral fund result (incl. transfers) 2024: $75kGeneral fund result (incl. transfers) 2025: $100k

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$225k$450k$675k$900k2019202020212022202320242025Debt outstanding 2022: $900kDebt outstanding 2023: $855kDebt outstanding 2024: $810kDebt outstanding 2025: $765kDebt service 2019: $0kDebt service 2020: $0kDebt service 2021: $0kDebt service 2022: $0kDebt service 2023: $65kDebt service 2024: $64kDebt service 2025: $63k

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

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)$439,072$342,863$439,072$342,863$430,750$0$0$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$430,904$448,852$430,904$448,852$430,750$0$0$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$432,396$364,170$432,396$364,170$430,750$0$0$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$500,610$518,953$500,610$661,210$430,750$0$0$0$900,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$631,318$534,667$631,318$534,667$537,100$0$0$65,250$855,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$546,885$471,686$546,885$471,686$537,180$0$0$64,238$810,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$559,636$459,237$559,636$459,237$557,712$0$0$63,225$765,000afr-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$430,750$430,750$444,198$13,4480%No
2020$430,750$430,750$440,727$9,9770%No
2021$430,750$430,750$441,692$10,9420%No
2022$430,750$430,750$445,340$14,5900%No
2023$430,750$537,100$450,043$-87,05724.7%Yes
2024$537,100$537,100$553,111$16,0110%No
2025$537,100$557,712$557,712$03.8%No
2026$557,712$557,712$571,845$14,1330%No
2027$557,712$577,429$577,429$03.5%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.

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

Profile data as JSON: /api/entity/wayne-county/fd-lyons-fire-district.json