High fund balance
OSC FSMS fund balance ratio above 50% (municipalities), or NYSED-reported unrestricted fund balance above the 4% statutory limit (schools).
80 entities. Click a column heading to sort. Mixed classes are shown together only when you choose "All classes"; compare within one class for like-for-like figures. Percentile chips are within region and class. Download this view as CSV.
| Entity | Class | County | Population / enrollment | Operating spending per capita / pupil | Property tax per capita / pupil | Debt per capita / pupil | Debt service % of spending | State aid % of revenue | Sales tax % of revenue | Fund balance % (OSC FSMS) | Spending growth, 5 AFR yrs | Levy growth | Budget per pupil (NYSED PTRC) | FSMS fiscal score | Last budget vote % yes | OSC audits, 5 yrs | Flags |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Albion Csd | School district | Orleans | 1,697 | $22,833 | $5,000 | – | 0% | 72.5% | – | 27.3% | 16.2% | 0% | $25,800 | 0 | 78.8% | 1 | High fund balance |
| County of Genesee | County | Genesee | 58,416 | $2,929 | $603 | $1,360 | 4.1% | 12.4% | 33.7% | 53% | 30.6% | 8.4% | – | 0 | – | 1 | High fund balance |
| County of Livingston | County | Livingston | 61,438 | $3,386 | $578 | $615 | 0.8% | 17.6% | 22.1% | 53.9% | 33.6% | 18.4% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| County of Wayne | County | Wayne | 91,250 | $2,287 | $460 | $89 | 1% | 13.7% | 29.5% | 56.7% | 24% | 3.6% | – | – | – | 0 | High fund balanceFiling status |
| County of Yates | County | Yates | 24,547 | $2,743 | $677 | $322 | 0.4% | 20.1% | 31.1% | 65.4% | 50.4% | 8.7% | – | 6.7 | – | 2 | High fund balanceLevy above tax cap |
| Medina Csd | School district | Orleans | 1,372 | $35,606 | $6,991 | $33,243 | 5.5% | 69.7% | – | 4.2% | 5.9% | 8.2% | $36,418 | 10 | 72% | 0 | High fund balance |
| Town of Alabama | Town | Genesee | 1,596 | $1,530 | $452 | $3,738 | 10.1% | 10.2% | 14.2% | 105.6% | 27.3% | 19.3% | – | 0 | – | 0 | High fund balance |
| Town of Albion | Town | Orleans | 7,546 | $316 | $224 | $227 | 5.7% | 9.4% | 4.1% | 72.5% | -28.7% | 58.3% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Town of Alexander | Town | Genesee | 2,446 | $891 | $444 | $3,903 | 21.5% | 11.4% | 16.9% | 66.7% | 36.7% | 65.7% | – | 3.3 | – | 1 | High fund balanceLevy above tax cap |
| Town of Arcadia | Town | Wayne | 13,522 | $349 | $240 | $597 | 9.2% | 14.1% | 13.8% | 63% | 19.9% | 2.5% | – | 0 | – | 0 | High fund balance |
| Town of Avon | Town | Livingston | 6,937 | $391 | $212 | $107 | 8.2% | 14.2% | 0.9% | 65.8% | 10.9% | 9.2% | – | 0 | – | 0 | High fund balance |
| Town of Barre | Town | Orleans | 1,797 | $1,339 | $696 | $1,907 | 7.4% | 13.8% | 2.6% | 50.3% | -4.3% | 12.8% | – | 6.7 | – | 0 | Recurring deficitsHigh fund balanceLevy above tax cap |
| Town of Bergen | Town | Genesee | 3,120 | $733 | $365 | $2,242 | 16.5% | 9.6% | 20.4% | 70.3% | 20.9% | 42.2% | – | 3.3 | – | 1 | High fund balanceLevy above tax cap |
| Town of Bethany | Town | Genesee | 1,749 | $748 | $606 | $1,546 | 3.7% | 11.4% | 19.8% | 243.8% | 13.8% | 92.2% | – | 0 | – | 0 | High fund balanceRapid debt growth |
| Town of Butler | Town | Wayne | 1,801 | $726 | $371 | – | 0% | 20.6% | 14.7% | 118.7% | 18.1% | 10.9% | – | 3.3 | – | 2 | High fund balance |
| Town of Byron | Town | Genesee | 2,276 | $1,230 | $582 | $4,779 | 16.8% | 8.1% | 10.5% | 100.4% | 26.7% | -2.9% | – | 1.7 | – | 1 | High fund balanceRapid debt growthLevy above tax cap |
| Town of Caledonia | Town | Livingston | 4,099 | $477 | $266 | – | 0% | 19.2% | 1.2% | 63.1% | 45.1% | 19% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |
| Town of Canadice | Town | Ontario | 1,619 | $1,669 | $599 | $1,607 | 6.9% | 10.4% | 36.3% | 82.4% | 40.9% | 10.3% | – | 0 | – | 0 | High fund balance |
| Town of Carlton | Town | Orleans | 2,793 | $1,056 | $608 | $1,234 | 6.7% | 18.7% | 2.7% | 101.5% | 2.3% | 9.4% | – | 0 | – | 0 | High fund balance |
| Town of Chili | Town | Monroe | 28,897 | $743 | $343 | $419 | 3.7% | 6.7% | 22.5% | 61.5% | 39.6% | -2.5% | – | 3.3 | – | 1 | High fund balance |
| Town of Clarendon | Town | Orleans | 3,326 | $705 | $454 | $1,463 | 18.9% | 16% | 4.1% | 55.5% | 11.4% | 3.8% | – | 3.3 | – | 0 | High fund balance |
| Town of Clarkson | Town | Monroe | 6,831 | $559 | $241 | $797 | 1.5% | 14.3% | 22.9% | 100% | 26.1% | 23.5% | – | 0 | – | 0 | High fund balanceRapid debt growthLevy above tax cap |
| Town of Conesus | Town | Livingston | 2,323 | $1,324 | $767 | – | 0% | 10% | 3.7% | 71.6% | 56.3% | 13.4% | – | 3.3 | – | 0 | High fund balance |
| Town of Darien | Town | Genesee | 2,985 | $837 | $244 | $691 | 1.7% | 12.2% | 34.4% | 130.2% | 18% | 47.5% | – | 0 | – | 0 | High fund balanceRapid debt growthLevy above tax cap |
| Town of East Bloomfield | Town | Ontario | 3,614 | $1,098 | $323 | $838 | 8.1% | 8.5% | 28.3% | 85.6% | 36.1% | 12.2% | – | 0 | – | 0 | High fund balance |
| Town of Elba | Town | Genesee | 2,135 | $1,024 | $542 | $6,209 | 24.9% | 11.3% | 17.2% | 52.8% | 41.7% | 7.9% | – | 8.3 | – | 0 | High fund balance |
| Town of Farmington | Town | Ontario | 15,187 | $921 | $152 | $201 | 7.3% | 5.8% | 30.2% | 96.6% | 31.4% | 46.1% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |
| Town of Gaines | Town | Orleans | 3,301 | $436 | $201 | $166 | 3.3% | 15.1% | 4.7% | 110.8% | 19.6% | -8.1% | – | – | – | 0 | High fund balanceFiling status |
| Town of Geneva | Town | Ontario | 3,564 | $1,702 | $128 | $97 | 1% | 7.5% | 31.5% | 113.9% | 46.5% | 22.1% | – | 3.3 | – | 0 | High fund balance |
| Town of Groveland | Town | Livingston | 2,086 | $687 | $438 | $2,257 | 4.9% | 18.4% | 1.2% | 50.4% | 1.5% | 24.5% | – | 6.7 | – | 0 | High fund balanceRapid debt growthLevy above tax cap |
| Town of Hamlin | Town | Monroe | 8,601 | $615 | $256 | $298 | 5.9% | 13.5% | 21.4% | 162.3% | 37% | 13.4% | – | 0 | – | 0 | High fund balance |
| Town of Henrietta | Town | Monroe | 48,832 | $562 | $167 | $224 | 3.2% | 11.3% | 25.5% | 51.4% | 40.6% | 10.3% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |
| Town of Hopewell | Town | Ontario | 3,925 | $1,173 | $273 | $444 | 3.3% | 7% | 34.3% | 143.4% | 59.3% | 2.1% | – | 0 | – | 0 | High fund balance |
| Town of Kendall | Town | Orleans | 2,577 | $888 | $389 | $1,414 | 8.5% | 14.1% | 3.8% | 61.9% | 23.7% | 12.7% | – | 3.3 | – | 0 | High fund balance |
| Town of Leicester | Town | Livingston | 2,064 | $751 | $415 | $395 | 4.5% | 19.5% | 1.9% | 112.3% | 14.1% | 1% | – | 0 | – | 1 | High fund balanceFiling status |
| Town of Livonia | Town | Livingston | 7,470 | $594 | $460 | $57 | 3.1% | 16.4% | 1.3% | 80.4% | 26.2% | 36% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Town of Lyons | Town | Wayne | 5,555 | $865 | $348 | $154 | 1% | 20% | 7.1% | 105.5% | 46.8% | 74.8% | – | 0 | – | 0 | High fund balanceLevy above tax capFiling status |
| Town of Macedon | Town | Wayne | 9,367 | $1,192 | $513 | $260 | 15.2% | 6.1% | 5.3% | 63.3% | 41.2% | 36.9% | – | 1.7 | – | 1 | High fund balanceLevy above tax capFiling status |
| Town of Manchester | Town | Ontario | 9,225 | $397 | $141 | $269 | 4.3% | 13.2% | 29% | 68% | 10.2% | 19.9% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Town of Marion | Town | Wayne | 4,515 | $722 | $437 | $1,131 | 19.5% | 8.8% | 15.3% | 80% | -36% | 6.4% | – | 6.7 | – | 1 | High fund balanceLevy above tax cap |
| Town of Middlesex | Town | Yates | 1,349 | $1,779 | $1,298 | $195 | 4.5% | 10.1% | 0.9% | 82.9% | 41.7% | 52.8% | – | 3.3 | – | 1 | High fund balanceLevy above tax cap |
| Town of Milo | Town | Yates | 6,772 | $592 | $321 | $376 | 7.6% | 11.6% | 1.1% | 139.8% | 44.6% | 11.4% | – | 6.7 | – | 0 | High fund balance |
| Town of Murray | Town | Orleans | 4,744 | $530 | $234 | $675 | 8.8% | 13.5% | 5% | 53.3% | 38.3% | 4.2% | – | 5 | – | 0 | High fund balance |
| Town of North Dansville | Town | Livingston | 5,223 | $283 | $129 | $34 | 6.4% | 12.6% | 3.9% | 54.8% | 70.7% | 11.7% | – | 6.7 | – | 0 | High fund balance |
| Town of Nunda | Town | Livingston | 2,673 | $658 | $558 | $544 | 5% | 19% | 3% | 83.3% | 19.4% | 20.8% | – | 0 | – | 0 | High fund balance |
| Town of Palmyra | Town | Wayne | 7,319 | $469 | $282 | $474 | 1.6% | 12.3% | 16.9% | 106.4% | 27.4% | 23.9% | – | 0 | – | 0 | High fund balanceRapid debt growthLevy above tax cap |
| Town of Pavilion | Town | Genesee | 2,254 | $813 | $317 | $1,003 | 7.6% | 9.2% | 27.4% | 56.7% | 15% | 127.8% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |
| Town of Pembroke | Town | Genesee | 4,292 | $725 | $287 | $1,954 | 14.3% | 10% | 28.5% | 146.8% | 54.5% | 151.3% | – | 1.7 | – | 0 | High fund balanceRapid debt growthLevy above tax cap |
| Town of Riga | Town | Monroe | 5,471 | $804 | $125 | $451 | 4.7% | 4.5% | 9.8% | 68.2% | -15.5% | 0.9% | – | 0 | – | 0 | High fund balance |
| Town of Rush | Town | Monroe | 3,468 | $1,013 | $388 | $3 | 0.2% | 8.6% | 17.3% | 79.4% | 52.9% | 5.2% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Town of Savannah | Town | Wayne | 1,607 | $1,259 | $393 | $492 | 2.5% | 10.4% | 12.3% | 71.2% | 68.6% | 15% | – | 3.3 | – | 0 | High fund balance |
| Town of Seneca | Town | Ontario | 2,591 | $1,690 | $8 | – | 0% | 7.1% | 19.9% | 393.8% | 37.3% | 63% | – | 0 | – | 0 | High fund balanceLevy above tax capFiling status |
| Town of Shelby | Town | Orleans | 4,792 | $737 | $324 | $554 | 6.4% | 15.7% | 3.1% | 50.3% | 40.4% | 2.5% | – | 6.7 | – | 2 | High fund balance |
| Town of Sodus | Town | Wayne | 8,201 | $486 | $240 | $362 | 5.4% | 17.5% | 17% | 99.9% | 26.4% | 0.8% | – | 3.3 | – | 1 | High fund balanceLevy above tax capFiling status |
| Town of Torrey | Town | Yates | 1,286 | $945 | $693 | $989 | 4.4% | 13.7% | 0% | 132.2% | 34.9% | 31% | – | 10 | – | 0 | High fund balanceLevy above tax capFiling status |
| Town of Walworth | Town | Wayne | 9,443 | $775 | $424 | $5 | 0.4% | 7.8% | 14.4% | 61.1% | 22.5% | 33.2% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Town of West Bloomfield | Town | Ontario | 2,723 | $880 | $280 | $108 | 4.6% | 25.2% | 25% | 123.9% | 42.5% | 9.4% | – | 5 | – | 0 | High fund balance |
| Town of Wheatland | Town | Monroe | 4,798 | $853 | $574 | $102 | 2% | 2.7% | 10.4% | 71% | 42.4% | -1.5% | – | 0 | – | 0 | High fund balance |
| Town of Williamson | Town | Wayne | 6,790 | $1,171 | $353 | $1,053 | 5.1% | 14.8% | 10.9% | 56.2% | 54.8% | 39.9% | – | 0 | – | 0 | High fund balanceRapid debt growthLevy above tax cap |
| Village of Avon | Village | Livingston | 3,434 | $1,441 | $389 | $1,020 | 6.6% | 4.1% | 3.8% | 55.7% | 19% | 29.9% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |
| Village of Bergen | Village | Genesee | 1,242 | $3,907 | $288 | $2,151 | 2.7% | 1.5% | 3.7% | 116.8% | 49.1% | 5.2% | – | 3.3 | – | 0 | High fund balance |
| Village of Bloomfield | Village | Ontario | 1,326 | $1,061 | $141 | $2,402 | 17% | 6.7% | 31.2% | 67.3% | 18.8% | -4.8% | – | 10 | – | 0 | High fund balance |
| Village of Clifton Springs | Village | Ontario | 2,170 | $1,243 | $364 | $1,179 | 1.9% | 4.6% | 23.9% | 76.8% | 22.8% | 6.1% | – | 0 | – | 0 | High fund balanceRapid debt growthLevy above tax cap |
| Village of Dansville | Village | Livingston | 4,342 | $1,523 | $748 | $2,698 | 10.5% | 7.8% | 2.7% | 60.7% | 7% | 6.7% | – | 10 | – | 0 | High fund balance |
| Village of Dresden | Village | Yates | 296 | $2,026 | $687 | $2,679 | 4.5% | 5.4% | 0.8% | 54.5% | 13% | 55.4% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Village of Elba | Village | Genesee | 592 | $945 | $260 | $3,266 | 17.4% | 7.6% | 19.1% | 101.5% | 19.6% | 60.8% | – | 6.7 | – | 0 | High fund balanceLevy above tax cap |
| Village of Hilton | Village | Monroe | 5,873 | $767 | $113 | – | 0% | 6.9% | 37.8% | 65.9% | 26.7% | 7.9% | – | 0 | – | 0 | High fund balance |
| Village of Le Roy | Village | Genesee | 4,296 | $1,269 | $476 | $2,147 | 4% | 33.1% | 11% | 122.9% | 41.2% | 10% | – | 0 | – | 0 | High fund balanceRapid debt growthLevy above tax cap |
| Village of Leicester | Village | Livingston | 458 | $1,092 | $81 | – | 0% | 12.2% | 5.6% | 220.7% | 18.3% | -12.2% | – | 10 | – | 1 | Recurring deficitsHigh fund balanceLevy above tax cap |
| Village of Lyndonville | Village | Orleans | 771 | $1,443 | $633 | $3,845 | 20.2% | 0.8% | 2.5% | 152.7% | -39.2% | 9.1% | – | 10 | – | 0 | High fund balanceLevy above tax cap |
| Village of Manchester | Village | Ontario | 1,628 | $981 | $269 | $357 | 10.6% | 3.6% | 28.8% | 104.6% | 18.3% | 66.6% | – | – | – | 0 | High fund balanceLevy above tax capFiling status |
| Village of Oakfield | Village | Genesee | 1,794 | $1,042 | $151 | $2,769 | 18.5% | 9.6% | 10.2% | 61.5% | -35.3% | 8.7% | – | 6.7 | – | 0 | High fund balanceLevy above tax cap |
| Village of Penn Yan | Village | Yates | 5,272 | $3,192 | $768 | $1,657 | 3.2% | 3.3% | 1.5% | 52.1% | 28.5% | 22.4% | – | 0 | – | 2 | High fund balanceLevy above tax cap |
| Village of Phelps | Village | Ontario | 1,850 | $1,360 | $291 | – | 0% | 1.2% | 24.8% | 56.7% | 29.5% | 10.4% | – | 3.3 | – | 0 | High fund balanceFiling status |
| Village of Pittsford | Village | Monroe | 1,323 | $1,607 | $792 | $50 | 4.7% | 1.5% | 30.2% | 78.6% | 33.2% | 23.6% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Village of Rushville | Village | Ontario | 688 | $1,255 | $285 | $4,240 | 15.8% | 5.9% | 7.2% | 91.5% | 12.4% | 17.1% | – | 8.3 | – | 0 | High fund balance |
| Village of Shortsville | Village | Ontario | 1,358 | $1,234 | $377 | $136 | 6.4% | 14% | 25.2% | 90.8% | 19.5% | 47.5% | – | 0 | – | 0 | High fund balanceLevy above tax cap |
| Village of Sodus Point | Village | Wayne | 828 | $2,503 | $734 | $2,602 | 12.5% | 5.6% | 14.8% | 61.5% | 8.4% | 3% | – | 8.3 | – | 0 | High fund balanceLevy above tax cap |
| Village of Victor | Village | Ontario | 2,906 | $1,097 | $311 | – | 0% | 3.7% | 30.9% | 102.3% | 23.1% | 8.7% | – | 3.3 | – | 0 | High fund balanceLevy above tax cap |
| Village of Webster | Village | Monroe | 5,761 | $746 | $163 | $1,560 | 5.2% | 5.5% | 40.7% | 105.5% | 35.1% | 14.6% | – | 0 | – | 0 | High fund balanceRapid debt growth |