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 Palmyra

Village · Wayne County · Rochester · OSC municipal code 540463703770

Population 3,257 (Census estimate 2025; 2020 base 3,321) popest-2025 ⓘ · Meeting coverage: documents

No indicator flags.

Compared with Rochester villages

IndicatorVillage of PalmyraPeer medianPercentilePeersBasis
Operating spending per capita$1,543$1,29963rd47AFR 2025, operating funds (our calc)
Property tax per capita$703$38988th47AFR 2025 real property taxes (our calc)
Debt per capita$58$1,2926th43AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending2.2%6.2%20th47AFR 2025 (our calc)
State aid % of operating revenue11.5%5.9%86th47AFR 2025 (our calc)
Sales tax % of operating revenue8.4%9.4%48th47AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)12.9%45%14th46OSC FSMS FY2025
Operating spending growth over 5 AFR years30.9%23.1%73rd47AFR 2021–2025 (our calc)
Levy growth7.5%14.6%20th472021–2026 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$1.3M$2.5M$3.8M$5.0M2019202020212022202320242025Revenue 2019: $3.3MRevenue 2020: $3.3MRevenue 2021: $4.1MRevenue 2022: $4.0MRevenue 2023: $4.3MRevenue 2024: $4.5MRevenue 2025: $4.9MSpending 2019: $2.9MSpending 2020: $2.9MSpending 2021: $3.8MSpending 2022: $3.4MSpending 2023: $4.0MSpending 2024: $4.3MSpending 2025: $5.0M

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)
$-56k$5k$65k$126k$186k2019202020212022202320242025General fund result (incl. transfers) 2019: $0kGeneral fund result (incl. transfers) 2020: $98kGeneral fund result (incl. transfers) 2021: $185kGeneral fund result (incl. transfers) 2022: $125kGeneral fund result (incl. transfers) 2023: $186kGeneral fund result (incl. transfers) 2024: $-56kGeneral fund result (incl. transfers) 2025: $120k

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$173k$347k$520k$693k2019202020212022202320242025Debt outstanding 2019: $693kDebt outstanding 2020: $520kDebt outstanding 2021: $587kDebt outstanding 2022: $495kDebt outstanding 2023: $400kDebt outstanding 2024: $295kDebt outstanding 2025: $190kDebt service 2019: $268kDebt service 2020: $190kDebt service 2021: $81kDebt service 2022: $105kDebt service 2023: $106kDebt service 2024: $114kDebt service 2025: $111k

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

Property tax levy (OSC tax tables) Total levy
$0k$419k$838k$1.3M$1.7M202120222023202420252026Total levy 2021: $1.6MTotal levy 2022: $1.6MTotal levy 2023: $1.6MTotal levy 2024: $1.7MTotal levy 2025: $1.7MTotal levy 2026: $1.7M

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

OSC FSMS fund balance ratio
FY202332.9%FY202425.4%FY202512.9%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY20210 No DesignationFY20220 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)$3,301,790$2,946,816$2,185,050$2,185,300$1,519,618$279,048$57,209$268,202$693,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$3,286,910$2,943,494$2,238,517$2,140,257$1,530,386$277,937$192,357$190,087$520,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$4,110,478$3,837,411$2,605,875$2,420,895$2,165,834$294,564$173,795$81,038$587,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$4,045,487$3,420,223$2,436,635$2,312,108$2,177,111$327,786$243,784$104,905$495,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$4,314,376$3,993,959$2,660,827$2,474,823$2,188,688$328,704$268,218$105,938$400,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$4,489,650$4,315,109$2,772,740$2,828,598$2,248,897$322,275$468,149$113,681$295,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$4,894,833$5,024,969$3,120,749$3,000,428$2,290,002$410,351$560,940$111,244$190,000afr-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$1,470,021$1,499,499$1,500,020$5212%No
2020$1,499,499$1,516,489$1,530,246$13,7571.1%No
2021$1,516,489$1,560,279$1,560,790$5112.9%No
2022$1,560,279$1,577,744$1,588,606$10,8621.1%No
2023$1,577,744$1,589,034$1,616,988$27,9540.7%No
2024$1,588,992$1,650,239$1,650,239$03.9%No
2025$1,650,239$1,676,389$1,689,771$13,3821.6%No
2026$1,676,389$1,731,737$1,731,737$03.3%No
2027$1,676,844$1,739,611$1,740,080$4693.7%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 Designation0No Designation16.7fsms-muni-2019 ⓘ
2020No Designation0No Designation20fsms-muni-2020 ⓘ
2021No Designation0No Designation6.7fsms-muni-2021 ⓘ
2022No Designation0No Designation6.7fsms-muni-2022 ⓘ
2023No Designation0No Designation3.3fsms-muni-2023 ⓘ
2024No Designation0No Designation6.7fsms-muni-2024 ⓘ
2025No Designation3.3No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 32.9% ($813,299 of $2,474,823) fsms-ind1-muni-2023 ⓘ · FY2024 25.4% ($718,997 of $2,828,598) fsms-ind1-muni-2024 ⓘ · FY2025 12.9% ($387,623 of $3,000,428) fsms-ind1-muni-2025 ⓘ

OSC audits (2)

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

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