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

Ontario No. 1 Fire District

Fire district · Wayne County · Rochester · OSC municipal code 541161207000

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

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $41,007, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester fire districts

IndicatorOntario No. 1 Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending42.4%2.9%92nd68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years32.1%32.3%49th60AFR 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$259k$517k$776k$1.0M2019202020212022202320242025Revenue 2019: $714kRevenue 2020: $744kRevenue 2021: $878kRevenue 2022: $810kRevenue 2023: $857kRevenue 2024: $957kRevenue 2025: $956kSpending 2019: $530kSpending 2020: $1.0MSpending 2021: $593kSpending 2022: $788kSpending 2023: $677kSpending 2024: $741kSpending 2025: $783k

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)
$-925k$-623k$-320k$-17k$285k2019202020212022202320242025General fund result (incl. transfers) 2019: $184kGeneral fund result (incl. transfers) 2020: $-290kGeneral fund result (incl. transfers) 2021: $285kGeneral fund result (incl. transfers) 2022: $23kGeneral fund result (incl. transfers) 2023: $180kGeneral fund result (incl. transfers) 2024: $215kGeneral fund result (incl. transfers) 2025: $-925k

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$643k$1.3M$1.9M$2.6M2019202020212022202320242025Debt outstanding 2019: $595kDebt outstanding 2020: $525kDebt outstanding 2021: $2.6MDebt outstanding 2022: $2.3MDebt outstanding 2023: $2.0MDebt outstanding 2024: $1.7MDebt outstanding 2025: $2.2MDebt service 2019: $79kDebt service 2020: $82kDebt service 2021: $86kDebt service 2022: $334kDebt service 2023: $333kDebt service 2024: $330kDebt service 2025: $332k

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)$713,924$529,691$713,924$529,691$696,408$0$0$78,662$595,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$744,084$1,034,570$744,084$1,034,570$742,317$0$0$82,317$525,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$878,304$592,902$878,304$592,902$764,368$0$0$85,868$2,570,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$810,378$787,507$810,378$787,507$793,327$0$0$333,764$2,270,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$856,676$676,704$856,676$676,704$817,421$0$0$332,731$1,965,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$956,822$741,440$956,822$741,440$884,834$0$0$330,029$1,660,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$956,072$783,090$956,072$1,881,523$913,107$0$0$331,751$2,160,000afr-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$520,775$554,928$555,331$4036.6%No
2020$554,928$601,113$576,987$-24,1268.3%Yes
2021$601,113$632,205$632,357$1525.2%No
2022$632,205$668,547$668,827$2805.8%No
2023$668,547$702,293$702,392$995.1%No
2024$702,293$779,065$738,058$-41,00710.9%Yes
2025$779,065$816,452$816,452$04.8%No
2026$816,452$850,321$851,120$7994.2%No
2027$850,321$909,095$909,095$06.9%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-ontario-no-1-fire-district.json