Low fund balance
OSC FSMS fund balance ratio below 5% (municipalities) or unassigned fund balance below 1% (schools).
3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| City of Rochester | City | Monroe | 206,108 | $3,938 | $422 | $1,573 | 4.1% | 13.8% | 27.1% | 0.1% | 32.2% | 0% | – | 34.6 | – | 0 | Low fund balance |
| Village of Alexander | Village | Genesee | 489 | $1,987 | $375 | $5,181 | 30.1% | 7.2% | 11.7% | -20.3% | 168.9% | 98.4% | – | 58.3 | – | 0 | Low fund balanceLevy above tax capOSC stress designation |
| Village of Nunda | Village | Livingston | 1,155 | $1,116 | $440 | $2,520 | 8.4% | 6.4% | 3.8% | 0% | 26.5% | 21.9% | – | – | – | 0 | Low fund balanceRapid debt growthLevy above tax capFiling status |