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 Milo

Town · Yates County · Rochester · OSC municipal code 570353300000

Population 6,772 (Census estimate 2025; 2020 base 6,813) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 139.8% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Rochester towns

IndicatorTown of MiloPeer medianPercentilePeersBasis
Operating spending per capita$592$84121st100AFR 2025, operating funds (our calc)
Property tax per capita$321$40238th100AFR 2025 real property taxes (our calc)
Debt per capita$376$50540th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending7.6%5.1%71st100AFR 2025 (our calc)
State aid % of operating revenue11.6%11.5%51st100AFR 2025 (our calc)
Sales tax % of operating revenue1.1%13.4%9th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)139.8%52.1%94th98OSC FSMS FY2025
Operating spending growth over 5 AFR years44.6%29.3%82nd99AFR 2021–2025 (our calc)
Levy growth11.4%16.8%33rd992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)6.73.376th97OSC 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$1.0M$2.0M$3.0M$4.0M2019202020212022202320242025Revenue 2019: $2.8MRevenue 2020: $3.1MRevenue 2021: $3.4MRevenue 2022: $3.4MRevenue 2023: $3.2MRevenue 2024: $3.5MRevenue 2025: $3.6MSpending 2019: $3.2MSpending 2020: $2.6MSpending 2021: $2.8MSpending 2022: $2.9MSpending 2023: $3.2MSpending 2024: $2.9MSpending 2025: $4.0M

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)
$-57k$23k$103k$183k$263k2019202020212022202320242025General fund result (incl. transfers) 2019: $-57kGeneral fund result (incl. transfers) 2020: $253kGeneral fund result (incl. transfers) 2021: $180kGeneral fund result (incl. transfers) 2022: $104kGeneral fund result (incl. transfers) 2023: $263kGeneral fund result (incl. transfers) 2024: $163kGeneral fund result (incl. transfers) 2025: $-31k

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$1.1M$2.2M$3.3M$4.4M2019202020212022202320242025Debt outstanding 2019: $4.3MDebt outstanding 2020: $4.4MDebt outstanding 2021: $3.7MDebt outstanding 2022: $3.4MDebt outstanding 2023: $3.1MDebt outstanding 2024: $2.8MDebt outstanding 2025: $2.5MDebt service 2019: $940kDebt service 2020: $362kDebt service 2021: $358kDebt service 2022: $371kDebt service 2023: $376kDebt service 2024: $306kDebt service 2025: $306k

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

Property tax levy (OSC tax tables) Total levy
$0k$532k$1.1M$1.6M$2.1M202120222023202420252026Total levy 2021: $1.9MTotal levy 2022: $1.9MTotal levy 2023: $2.0MTotal levy 2024: $2.0MTotal levy 2025: $2.1MTotal levy 2026: $2.1M

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

OSC FSMS fund balance ratio
FY2023144.5%FY2024271.4%FY2025139.8%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20195 No DesignationFY20205 No DesignationFY20213.3 No DesignationFY20221.7 No DesignationFY20235 No DesignationFY20245 No DesignationFY20256.7 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)$2,750,743$3,155,409$544,345$601,677$1,935,059$0$237,195$939,976$4,284,500afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$3,078,626$2,641,658$702,298$449,210$1,970,089$0$231,828$361,578$4,435,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$3,351,069$2,771,703$854,887$674,947$1,971,719$0$374,895$358,493$3,682,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$3,428,901$2,898,720$826,901$723,017$1,993,203$0$422,070$370,588$3,374,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$3,159,517$3,202,568$851,755$588,688$2,053,250$0$151,319$375,925$3,056,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$3,515,284$2,928,518$717,236$553,871$2,090,109$82,804$395,642$305,979$2,803,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$3,633,974$4,008,405$697,193$728,495$2,174,770$39,760$421,211$305,929$2,545,000afr-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$1,798,518$1,838,532$1,845,318$6,7862.2%No
2020$1,838,532$1,869,184$1,896,483$27,2991.7%No
2021$1,869,184$1,908,221$1,919,110$10,8892.1%No
2022$1,908,221$1,917,148$1,963,177$46,0290.5%No
2023$1,917,148$1,971,744$1,972,225$4812.9%No
2024$2,011,367$2,011,367$2,023,025$11,6580%No
2025$2,011,367$2,069,658$2,082,133$12,4752.9%No
2026$2,069,658$2,126,674$2,126,923$2492.8%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 Designation5No Designation23.3fsms-muni-2019 ⓘ
2020No Designation5No Designation16.7fsms-muni-2020 ⓘ
2021No Designation3.3No Designation13.3fsms-muni-2021 ⓘ
2022No Designation1.7No Designation10fsms-muni-2022 ⓘ
2023No Designation5No Designation3.3fsms-muni-2023 ⓘ
2024No Designation5No Designation6.7fsms-muni-2024 ⓘ
2025No Designation6.7No Designation6.7fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 144.5% ($1,759,425 of $1,217,246) fsms-ind1-muni-2023 ⓘ · FY2024 271.4% ($2,522,854 of $929,614) fsms-ind1-muni-2024 ⓘ · FY2025 139.8% ($2,238,082 of $1,600,672) fsms-ind1-muni-2025 ⓘ

OSC audits (2)

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

Profile data as JSON: /api/entity/yates-county/milo.json