Civic Finance

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

Rochester › Villages › Overlapping entities

Village of Red Creek

Village · Wayne County · Rochester · OSC municipal code 540492204150

Population 481 (Census estimate 2025; 2020 base 487) popest-2025 ⓘ · Meeting coverage: documents

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $18,080, override planned), 2025 (by $484, override planned), 2026 (by $12,526, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester villages

IndicatorVillage of Red CreekPeer medianPercentilePeersBasis
Operating spending per capita$1,780$1,29973rd47AFR 2025, operating funds (our calc)
Property tax per capita$522$38969th47AFR 2025 real property taxes (our calc)
Debt per capita$289$1,29220th43AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending2.8%6.2%24th47AFR 2025 (our calc)
State aid % of operating revenue8.6%5.9%76th47AFR 2025 (our calc)
Sales tax % of operating revenue7.7%9.4%44th47AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)37.7%45%38th46OSC FSMS FY2025
Operating spending growth over 5 AFR years91.2%23.1%95th47AFR 2021–2025 (our calc)
Levy growth27.1%14.6%71st472021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.33.344th44OSC 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$214k$428k$642k$856k2019202020212022202320242025Revenue 2019: $468kRevenue 2020: $519kRevenue 2021: $527kRevenue 2022: $547kRevenue 2023: $823kRevenue 2024: $667kRevenue 2025: $733kSpending 2019: $469kSpending 2020: $521kSpending 2021: $448kSpending 2022: $464kSpending 2023: $797kSpending 2024: $659kSpending 2025: $856k

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)
$-61k$-35k$-10k$16k$42k2019202020212022202320242025General fund result (incl. transfers) 2019: $17kGeneral fund result (incl. transfers) 2020: $-37kGeneral fund result (incl. transfers) 2021: $20kGeneral fund result (incl. transfers) 2022: $42kGeneral fund result (incl. transfers) 2023: $-17kGeneral fund result (incl. transfers) 2024: $11kGeneral fund result (incl. transfers) 2025: $-61k

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$46k$91k$137k$183k2019202020212022202320242025Debt outstanding 2019: $150kDebt outstanding 2020: $128kDebt outstanding 2021: $107kDebt outstanding 2022: $183kDebt outstanding 2023: $169kDebt outstanding 2024: $154kDebt outstanding 2025: $139kDebt service 2019: $26kDebt service 2020: $26kDebt service 2021: $26kDebt service 2022: $9kDebt service 2023: $25kDebt service 2024: $25kDebt service 2025: $24k

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

Property tax levy (OSC tax tables) Total levy
$0k$67k$134k$201k$268k202120222023202420252026Total levy 2021: $211kTotal levy 2022: $219kTotal levy 2023: $211kTotal levy 2024: $243kTotal levy 2025: $248kTotal levy 2026: $268k

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

OSC FSMS fund balance ratio
FY202337.3%FY202461.6%FY202537.7%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20196.7 No DesignationFY202010 No DesignationFY20216.7 No DesignationFY20223.3 No DesignationFY20230 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 2019-05-31)$468,307$468,622$368,696$351,701$210,996$23,766$5,264$26,442$150,406afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$518,512$521,487$372,189$408,922$211,931$31,753$29,464$26,248$128,087afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$527,344$447,924$351,564$331,777$212,990$44,617$2,777$26,248$107,200afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$547,106$463,662$384,138$342,372$220,419$43,556$3,071$9,294$182,600afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$822,925$797,143$633,647$651,090$213,489$43,712$270,648$24,799$168,580afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$667,168$658,930$459,550$449,048$245,779$43,984$59,581$24,579$154,081afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$733,292$856,414$537,556$598,674$251,136$56,648$62,761$24,370$138,795afr-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$201,350$207,638$207,638$03.1%No
2020$207,638$209,428$211,791$2,3630.9%No
2021$209,428$211,160$219,015$7,8550.8%No
2022$211,160$218,862$218,923$613.7%No
2023$218,862$210,967$223,881$12,914-3.6%No
2024$210,967$242,520$224,440$-18,08015%Yes
2025$242,520$247,984$247,500$-4842.3%Yes
2026$247,984$268,303$255,777$-12,5268.2%Yes
2027$268,303$272,480$279,881$7,4011.6%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 Designation6.7Significant Environmental Stress53.3fsms-muni-2019 ⓘ
2020No Designation10Significant Environmental Stress53.3fsms-muni-2020 ⓘ
2021No Designation6.7No Designation20fsms-muni-2021 ⓘ
2022No Designation3.3No Designation10fsms-muni-2022 ⓘ
2023No Designation0No Designation3.3fsms-muni-2023 ⓘ
2024No Designation0No Designation10fsms-muni-2024 ⓘ
2025No Designation3.3No Designation10fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 37.3% ($243,115 of $651,090) fsms-ind1-muni-2023 ⓘ · FY2024 61.6% ($276,572 of $449,048) fsms-ind1-muni-2024 ⓘ · FY2025 37.7% ($225,793 of $598,674) 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/red-creek.json