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 Williamson

Town · Wayne County · Rochester · OSC municipal code 540391000000

Population 6,790 (Census estimate 2025; 2020 base 6,843) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 56.2% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Rapid debt growth our calculation

Debt outstanding rose from $4,681,830 (2022) to $7,150,000 (2025), +53%.

Source: debt-2022 ⓘ · debt-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $386,140, override planned), 2026 (by $110,673, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester towns

IndicatorTown of WilliamsonPeer medianPercentilePeersBasis
Operating spending per capita$1,171$84175th100AFR 2025, operating funds (our calc)
Property tax per capita$353$40244th100AFR 2025 real property taxes (our calc)
Debt per capita$1,053$50572nd87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending5.1%5.1%51st100AFR 2025 (our calc)
State aid % of operating revenue14.8%11.5%74th100AFR 2025 (our calc)
Sales tax % of operating revenue10.9%13.4%45th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)56.2%52.1%55th98OSC FSMS FY2025
Operating spending growth over 5 AFR years54.8%29.3%90th99AFR 2021–2025 (our calc)
Levy growth39.9%16.8%81st992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)03.316th97OSC 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$2.1M$4.2M$6.3M$8.4M2019202020212022202320242025Revenue 2019: $6.0MRevenue 2020: $5.8MRevenue 2021: $6.0MRevenue 2022: $6.7MRevenue 2023: $6.1MRevenue 2024: $7.6MRevenue 2025: $8.4MSpending 2019: $5.3MSpending 2020: $5.0MSpending 2021: $5.1MSpending 2022: $5.6MSpending 2023: $5.7MSpending 2024: $7.1MSpending 2025: $8.0M

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)
$-158k$-55k$47k$149k$251k2019202020212022202320242025General fund result (incl. transfers) 2019: $-45kGeneral fund result (incl. transfers) 2020: $146kGeneral fund result (incl. transfers) 2021: $251kGeneral fund result (incl. transfers) 2022: $122kGeneral fund result (incl. transfers) 2023: $-158kGeneral fund result (incl. transfers) 2024: $127kGeneral fund result (incl. transfers) 2025: $64k

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$1.8M$3.6M$5.5M$7.3M2019202020212022202320242025Debt outstanding 2019: $540kDebt outstanding 2020: $405kDebt outstanding 2021: $270kDebt outstanding 2022: $4.7MDebt outstanding 2023: $7.3MDebt outstanding 2024: $7.2MDebt outstanding 2025: $7.2MDebt service 2019: $162kDebt service 2020: $157kDebt service 2021: $152kDebt service 2022: $146kDebt service 2023: $473kDebt service 2024: $405kDebt service 2025: $404k

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

Property tax levy (OSC tax tables) Total levy
$0k$646k$1.3M$1.9M$2.6M202120222023202420252026Total levy 2021: $1.8MTotal levy 2022: $1.9MTotal levy 2023: $1.9MTotal levy 2024: $2.4MTotal levy 2025: $2.4MTotal levy 2026: $2.6M

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

OSC FSMS fund balance ratio
FY202352.5%FY202456.8%FY202556.2%

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 DesignationFY20243.3 No DesignationFY20250 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)$5,988,606$5,253,968$1,499,413$1,544,262$1,859,777$589,350$303,754$162,338$540,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$5,761,574$5,024,161$1,624,342$1,478,738$1,859,185$641,904$379,330$156,938$405,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$6,027,028$5,135,396$1,879,337$1,627,937$1,949,366$720,702$411,074$151,538$270,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$6,715,157$5,638,194$2,400,043$2,278,059$1,867,903$752,367$463,670$146,138$4,681,830afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$6,107,948$5,719,273$1,684,913$1,842,471$1,947,300$809,600$412,957$473,401$7,300,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$7,578,874$7,141,832$1,900,978$1,774,340$2,380,355$983,004$437,537$404,537$7,225,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$8,405,512$7,951,372$1,887,649$1,823,758$2,394,652$917,998$1,244,809$404,213$7,150,000afr-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$1,730,796$1,771,252$1,771,395$1432.3%No
2020$1,771,252$1,813,976$1,815,402$1,4262.4%No
2021$1,813,976$1,846,708$1,854,430$7,7221.8%No
2022$1,846,708$1,858,698$1,896,816$38,1180.7%No
2023$1,858,698$1,907,237$1,907,237$02.6%No
2024$1,907,237$2,364,685$1,978,545$-386,14024%Yes
2025$2,364,685$2,375,788$2,425,914$50,1260.5%No
2026$2,376,288$2,582,625$2,471,952$-110,6738.7%Yes

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 Designation3.3No Designation10fsms-muni-2019 ⓘ
2020No Designation3.3No Designation3.3fsms-muni-2020 ⓘ
2021No Designation3.3No Designation0fsms-muni-2021 ⓘ
2022No Designation3.3No Designation0fsms-muni-2022 ⓘ
2023No Designation3.3No Designation0fsms-muni-2023 ⓘ
2024No Designation3.3No Designation0fsms-muni-2024 ⓘ
2025No Designation0No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 52.5% ($1,690,444 of $3,218,537) fsms-ind1-muni-2023 ⓘ · FY2024 56.8% ($1,888,802 of $3,325,295) fsms-ind1-muni-2024 ⓘ · FY2025 56.2% ($2,072,517 of $3,689,737) fsms-ind1-muni-2025 ⓘ

No OSC audits matched by name for this entity (osc-audits ⓘ).

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