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Sodus Center Fire District
Fire districts have no Census population; per-capita figures are not calculated.
Flags
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.
Compared with Rochester fire districts
| Indicator | Sodus Center Fire District | Peer median | Percentile | Peers | Basis |
|---|---|---|---|---|---|
| Debt service % of operating spending | 0% | 2.9% | 22nd | 68 | AFR 2025 (our calc) |
| State aid % of operating revenue | 0% | 0% | 45th | 68 | AFR 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
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.
OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.
Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).
Annual Financial Report series
| Year | Operating revenue | Operating spending | GF revenue (incl. transfers) | GF spending (incl. transfers) | Property tax | Sales tax | State aid | Debt service | Debt outstanding | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (FYE 2023-12-31) | $119,003 | $129,174 | $119,003 | $129,174 | $54,940 | $0 | $0 | $40,940 | $0 | afr-2023 ⓘ · debt-2023 ⓘ OSC snapshot 2026-09-30 |
| 2024 (FYE 2024-12-31) | $93,647 | $84,198 | $93,647 | $84,198 | $60,940 | $0 | $0 | $0 | – | afr-2024 ⓘ OSC snapshot 2026-09-30 |
| 2025 (FYE 2025-12-31) | $86,062 | $96,053 | $86,062 | $96,053 | $61,062 | $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). No AFR data in OSC bulk files for 2019, 2020, 2021, 2022 (left blank, not estimated).
Tax cap filings (OSC)
| Fiscal year | Prior levy | Proposed levy | Levy limit | Limit minus proposed | Levy growth | Override planned |
|---|---|---|---|---|---|---|
| 2019 | $60,940 | $62,322 | $63,147 | $825 | 2.3% | No |
| 2020 | $62,322 | $60,940 | $64,889 | $3,949 | -2.2% | No |
| 2021 | $60,940 | $60,940 | $64,058 | $3,118 | 0% | No |
| 2022 | $60,940 | $60,940 | $63,431 | $2,491 | 0% | No |
| 2023 | $60,940 | $60,940 | $63,321 | $2,381 | 0% | No |
| 2024 | $60,940 | $60,940 | $63,339 | $2,399 | 0% | No |
| 2025 | $60,940 | $61,062 | $63,258 | $2,196 | 0.2% | No |
| 2026 | $61,062 | $61,062 | $63,251 | $2,189 | 0% | 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)
- Sodus Center Fire District – Board Oversight (2017M-108) May 22, 2020 · General Oversight
Source: osc-audits ⓘ. Matched by entity name in the report title.
Profile data as JSON: /api/entity/wayne-county/fd-sodus-center-fire-district.json