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 Galen

Town · Wayne County · Rochester · OSC municipal code 540331200000

Population 4,346 (Census estimate 2025; 2020 base 4,413) popest-2025 ⓘ · Meeting coverage: documents

No indicator flags.

Compared with Rochester towns

IndicatorTown of GalenPeer medianPercentilePeersBasis
Operating spending per capita$487$84115th100AFR 2025, operating funds (our calc)
Property tax per capita$132$4027th100AFR 2025 real property taxes (our calc)
Debt service % of operating spending0%5.1%7th100AFR 2025 (our calc)
State aid % of operating revenue30.7%11.5%100th100AFR 2025 (our calc)
Sales tax % of operating revenue19.7%13.4%68th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)33.6%52.1%27th98OSC FSMS FY2025
Operating spending growth over 5 AFR years39.5%29.3%68th99AFR 2021–2025 (our calc)
Levy growth5.8%16.8%18th992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.33.349th97OSC 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$529k$1.1M$1.6M$2.1M2019202020212022202320242025Revenue 2019: $1.4MRevenue 2020: $1.4MRevenue 2021: $1.4MRevenue 2022: $1.9MRevenue 2023: $1.7MRevenue 2024: $1.9MRevenue 2025: $2.1MSpending 2019: $1.4MSpending 2020: $1.2MSpending 2021: $1.5MSpending 2022: $1.8MSpending 2023: $1.7MSpending 2024: $1.6MSpending 2025: $2.1M

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)
$-41k$-26k$-12k$3k$18k2019202020212022202320242025General fund result (incl. transfers) 2019: $18kGeneral fund result (incl. transfers) 2020: $-41kGeneral fund result (incl. transfers) 2021: $-39kGeneral fund result (incl. transfers) 2022: $-12kGeneral fund result (incl. transfers) 2023: $-13kGeneral fund result (incl. transfers) 2024: $-34kGeneral fund result (incl. transfers) 2025: $-26k

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

Property tax levy (OSC tax tables) Total levy
$0k$142k$285k$427k$569k202120222023202420252026Total levy 2021: $538kTotal levy 2022: $542kTotal levy 2023: $551kTotal levy 2024: $560kTotal levy 2025: $566kTotal levy 2026: $569k

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

OSC FSMS fund balance ratio
FY202332.7%FY202427.6%FY202533.6%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20193.3 No DesignationFY20203.3 No DesignationFY20213.3 No DesignationFY20223.3 No DesignationFY20233.3 No DesignationFY20240 No DesignationFY20253.3 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)$1,419,460$1,402,987$552,041$534,472$546,591$234,054$330,998$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,359,373$1,182,656$578,124$618,980$547,536$249,012$292,913$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$1,368,982$1,516,795$531,334$570,550$550,382$296,142$254,931$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$1,875,788$1,827,590$532,129$543,660$553,927$305,770$621,651$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$1,679,167$1,670,813$642,189$655,585$563,359$349,122$333,759$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$1,914,135$1,595,819$579,007$613,476$573,184$429,088$503,950$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$2,075,028$2,115,458$490,122$516,146$575,046$409,135$637,109$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$532,595$533,113$543,388$10,2750.1%No
2020$533,113$532,728$551,908$19,180-0.1%No
2021$532,728$538,086$548,423$10,3371%No
2022$538,086$542,022$562,900$20,8780.7%No
2023$542,022$551,113$563,932$12,8191.7%No
2024$551,113$559,324$581,723$22,3991.5%No
2025$559,324$565,029$581,683$16,6541%No
2026$565,029$569,354$589,275$19,9210.8%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
2019No Designation3.3Susceptible Environmental Stress33.3fsms-muni-2019 ⓘ
2020No Designation3.3Moderate Environmental Stress43.3fsms-muni-2020 ⓘ
2021No Designation3.3Susceptible Environmental Stress33.3fsms-muni-2021 ⓘ
2022No Designation3.3Susceptible Environmental Stress33.3fsms-muni-2022 ⓘ
2023No Designation3.3No Designation26.7fsms-muni-2023 ⓘ
2024No Designation0No Designation20fsms-muni-2024 ⓘ
2025No Designation3.3No Designation13.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 32.7% ($313,750 of $960,207) fsms-ind1-muni-2023 ⓘ · FY2024 27.6% ($250,530 of $909,091) fsms-ind1-muni-2024 ⓘ · FY2025 33.6% ($333,826 of $994,321) fsms-ind1-muni-2025 ⓘ

OSC audits (1)

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

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