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 Starkey

Town · Yates County · Rochester · OSC municipal code 570380300000

Population 3,334 (Census estimate 2025; 2020 base 3,390) popest-2025 ⓘ · Meeting coverage: documents

Flags

Recurring deficits our calculation

General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2023, 2024, and operating funds overall spent more than they took in in 2024, 2025 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2023 ⓘ · afr-2024 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $78,715, override planned), 2025 (by $168,722, override planned), 2026 (by $303,400, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester towns

IndicatorTown of StarkeyPeer medianPercentilePeersBasis
Operating spending per capita$619$84125th100AFR 2025, operating funds (our calc)
Property tax per capita$411$40251st100AFR 2025 real property taxes (our calc)
Debt service % of operating spending0%5.1%7th100AFR 2025 (our calc)
State aid % of operating revenue19.2%11.5%88th100AFR 2025 (our calc)
Sales tax % of operating revenue1.4%13.4%17th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)29.4%52.1%21st98OSC FSMS FY2025
Operating spending growth over 5 AFR years42%29.3%77th99AFR 2021–2025 (our calc)
Levy growth76.7%16.8%94th992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)103.390th97OSC 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$520k$1.0M$1.6M$2.1M2019202020212022202320242025Revenue 2019: $1.4MRevenue 2020: $1.3MRevenue 2021: $1.4MRevenue 2022: $1.6MRevenue 2023: $1.7MRevenue 2024: $2.0MRevenue 2025: $2.0MSpending 2019: $1.3MSpending 2020: $1.2MSpending 2021: $1.5MSpending 2022: $1.7MSpending 2023: $1.7MSpending 2024: $2.1MSpending 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)
$-163k$-115k$-66k$-18k$31k2019202020212022202320242025General fund result (incl. transfers) 2019: $28kGeneral fund result (incl. transfers) 2020: $30kGeneral fund result (incl. transfers) 2021: $-45kGeneral fund result (incl. transfers) 2022: $-107kGeneral fund result (incl. transfers) 2023: $-67kGeneral 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.

Property tax levy (OSC tax tables) Total levy
$0k$426k$852k$1.3M$1.7M202120222023202420252026Total levy 2021: $964kTotal levy 2022: $991kTotal levy 2023: $1.0MTotal levy 2024: $1.2MTotal levy 2025: $1.4MTotal levy 2026: $1.7M

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

OSC FSMS fund balance ratio
FY202334.3%FY202422.4%FY202529.3%

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 DesignationFY20226.7 No DesignationFY202310 No DesignationFY202410 No DesignationFY202510 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)$1,354,294$1,262,813$310,870$282,708$972,843$0$206,487$0–afr-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,294,953$1,239,002$332,201$302,413$987,943$0$200,066$0–afr-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$1,442,674$1,453,491$391,976$436,958$979,013$0$302,805$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$1,559,732$1,744,726$323,609$430,373$1,001,944$0$390,967$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$1,703,341$1,664,685$499,491$566,493$1,044,811$0$345,133$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$2,048,202$2,079,324$645,117$808,329$1,163,647$59,363$521,522$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$2,035,205$2,064,374$540,823$509,952$1,370,487$28,504$391,225$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$945,899$958,028$991,190$33,1621.3%No
2020$958,028$973,518$999,937$26,4191.6%No
2021$973,518$958,739$1,013,576$54,837-1.5%No
2022$964,239$991,488$1,012,408$20,9202.8%No
2023$991,488$1,037,634$1,042,593$4,9594.7%No
2024$1,037,634$1,152,851$1,074,136$-78,71511.1%Yes
2025$1,155,651$1,359,651$1,190,929$-168,72217.7%Yes
2026$1,359,651$1,703,366$1,399,966$-303,40025.3%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 Designation20fsms-muni-2020 ⓘ
2021No Designation3.3Susceptible Environmental Stress33.3fsms-muni-2021 ⓘ
2022No Designation6.7Moderate Environmental Stress40fsms-muni-2022 ⓘ
2023No Designation10No Designation26.7fsms-muni-2023 ⓘ
2024No Designation10No Designation20fsms-muni-2024 ⓘ
2025No Designation10No Designation20fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 34.3% ($317,151 of $924,726) fsms-ind1-muni-2023 ⓘ · FY2024 22.4% ($258,496 of $1,152,167) fsms-ind1-muni-2024 ⓘ · FY2025 29.4% ($304,851 of $1,038,755) fsms-ind1-muni-2025 ⓘ

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

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