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

Pultneyville Fire District

Fire district · Wayne County · Rochester · OSC municipal code 541191006500

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

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Recurring deficits our calculation

General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2023, 2025, and operating funds overall spent more than they took in in 2023, 2025 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2023 ⓘ · afr-2025 ⓘ

Compared with Rochester fire districts

IndicatorPultneyville Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending0%2.9%22nd68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years119.8%32.3%88th60AFR 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$83k$167k$250k$333k2019202020212022202320242025Revenue 2019: $151kRevenue 2020: $142kRevenue 2021: $143kRevenue 2022: $147kRevenue 2023: $165kRevenue 2024: $156kRevenue 2025: $156kSpending 2019: $81kSpending 2020: $82kSpending 2021: $93kSpending 2022: $162kSpending 2023: $333kSpending 2024: $93kSpending 2025: $205k

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)
$-168k$-109k$-49k$10k$70k2019202020212022202320242025General fund result (incl. transfers) 2019: $70kGeneral fund result (incl. transfers) 2020: $59kGeneral fund result (incl. transfers) 2021: $50kGeneral fund result (incl. transfers) 2022: $-14kGeneral fund result (incl. transfers) 2023: $-168kGeneral fund result (incl. transfers) 2024: $63kGeneral fund result (incl. transfers) 2025: $-49k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

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)$151,333$81,281$151,333$81,281$137,948$0$5,925$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$141,584$82,216$141,584$82,216$140,706$0$0$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$142,985$93,361$142,985$93,361$140,706$0$0$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$147,342$161,811$147,342$161,811$143,520$0$1,500$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$164,918$333,312$164,918$333,312$146,399$0$0$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$155,908$92,858$155,908$92,858$149,326$0$2,500$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$156,172$205,161$156,172$205,161$152,312$0$0$0–afr-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$135,244$137,948$140,398$2,4502%No
2020$137,948$140,706$143,699$2,9932%No
2021$140,706$142,901$145,513$2,6121.6%No
2022$140,706$143,520$147,813$4,2932%No
2023$143,520$146,399$150,481$4,0822%No
2024$146,399$149,326$152,405$3,0792%No
2025$149,326$152,312$156,259$3,9472%No
2026$152,312$158,867$158,867$04.3%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 audits (1)

Source: osc-audits ⓘ. Matched by entity name in the report title.

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