Elmira, Cortlandville and the villages of Homer and Alexander received fiscal stress designations in the state comptroller’s latest data, while 80 local governments across the Finger Lakes, Southern Tier and Central New York lacked scores because required financial reports were not filed in time.
A FingerLakes1 analysis of the comptroller’s municipal fiscal stress data found that most scored communities remained below the threshold for a designation. However, several municipalities recorded substantial increases, including Mount Morris, Rochester and Cayuga County, and missing reports left gaps involving Wayne County and the cities of Ithaca, Corning, Cortland and Fulton.
The findings concern local fiscal years ending in 2025. They combine calendar-year governments included in the Sept. 24 announcement with municipalities assessed earlier this year because they operate on different fiscal calendars.
The analysis follows the spreadsheet’s regional classifications, covering 23 counties. Those classifications place Cayuga County in Central New York and Tompkins, Schuyler and Steuben counties in the Southern Tier, even though those communities also have geographic connections to the Finger Lakes.
Across the three regions, 498 municipal entries received numerical scores. Four received a fiscal stress designation, and 494 received “no designation.” Another 80 were classified as “not filed.” One additional entry, the Town of East Rochester, was marked not applicable because it is coterminous with the village.
Elmira, Homer and Cortlandville show increasing stress
Alexander, a village in Genesee County, had the highest fiscal stress score among municipalities in the three regions. Its score increased from 5 in 2024 to 58.3 in 2025, placing it in moderate fiscal stress.
Elmira and Homer each scored 53.8, placing them in the susceptible category. Cortlandville scored 47.1 and also received a susceptible designation.
| Municipality | County | 2023 score | 2024 score | 2025 score | 2025 designation |
|---|---|---|---|---|---|
| Village of Alexander | Genesee | 3.3 | 5.0 | 58.3 | Moderate |
| City of Elmira | Chemung | 6.3 | 47.1 | 53.8 | Susceptible |
| Village of Homer | Cortland | 9.6 | 15.8 | 53.8 | Susceptible |
| Town of Cortlandville | Cortland | 28.3 | 31.7 | 47.1 | Susceptible |
Elmira remained in the susceptible category for a second consecutive year. Its score increased by 6.7 points from 2024 and was substantially above its 2023 reading.
Homer’s score increased by 38 points from the prior year. Cortlandville’s increased by 15.4 points, moving it from below the designation threshold into the susceptible category.
The distinctions between governments matter. Homer’s designation applies to the village, while Cortlandville’s applies to the town. The City of Cortland did not receive a score.
None of the scored municipalities in the three regional categories reached significant fiscal stress, the most severe designation.
The system assigns susceptible status beginning at 45 points, moderate status beginning at 55 and significant status beginning at 65. Higher scores indicate greater fiscal stress.
Most communities remain below the designation threshold
The Finger Lakes category had 186 scored municipal entries, with Alexander the only one receiving a fiscal stress designation. The Southern Tier had 189 scored entries, with Elmira the only designated municipality. Central New York had 123 scored entries, with Homer and Cortlandville designated.
| Region | Scored entries | Fiscal stress designations | Not filed |
|---|---|---|---|
| Finger Lakes | 186 | 1 | 11 |
| Southern Tier | 189 | 1 | 42 |
| Central New York | 123 | 2 | 27 |
| Total | 498 | 4 | 80 |
Several familiar communities recorded low scores.
The City of Canandaigua and Village of Penn Yan each scored zero, as did the City of Hornell and Town of Bath. The Village of Waterloo also scored zero.
The Village of Newark and Town of Seneca Falls each scored 3.3. The City of Geneva scored 13.3, up from 10 the previous year.
In Central New York, Syracuse scored 3.3, Oswego scored 6.7 and Oneida scored 12.9. Auburn scored 23.8, up from 15.8 in 2024.
Binghamton scored 10, compared with 3.3 the year before.
A low score does not establish that a government has no financial challenges. The comptroller’s system manual describes an early-warning measure of budgetary solvency, rather than a comprehensive assessment of management or a prediction of future tax increases.
Rising scores warrant attention below the cutoff
Some of the largest regional increases occurred in communities that still received no designation.
The Village of Mount Morris scored 42.9, up from 16.3 in 2024 and 6.7 in 2023. Its latest score was 2.1 points below the susceptible threshold.
That result applies to the village. The Town of Mount Morris moved in the opposite direction, improving from 25.4 to 12.9.
Rochester’s score increased from 12.5 to 34.6. Its 2023 score was 6.3. Rochester remained below the fiscal stress threshold, although the increase was among the largest in the three regions.
In Seneca County, Covert had the highest town score at 40.8. That was an improvement from 44.2 in 2024, but remained well above its 2023 score of 9.6.
Other Seneca County towns recorded increases while staying below the designation threshold. Ovid rose from 6.7 to 19.2, and Romulus increased from 3.3 to 15.8.
Elsewhere, the Village of Naples increased from 17.9 to 26.7. The Village of Trumansburg increased from 10 to 22.1.
In the broader Southern Tier category, the Town of North Norwich rose from 9.6 to 28.3, while the Village of Cooperstown increased from 11.3 to 28.3.
Across the three regions, 471 municipal entries had numerical scores for both 2024 and 2025. Of those, 152 recorded increases, 77 recorded decreases and 242 were unchanged.
Those comparisons show how scores changed. The spreadsheet does not provide enough detail to identify the financial decisions or individual indicators responsible for each change.
Cayuga County’s score rises, while Wayne County lacks a score
No scored county government in the three regions received a fiscal stress designation.
Cayuga County had the highest county score, at 35.8. That compared with 22.5 in 2024 and 3.3 in 2023.
Monroe County scored 19.2, up from 15.8, and Broome County scored 15.8, up from 6.3.
Ontario, Schuyler and Steuben counties each scored zero. Seneca, Yates, Tompkins, Chemung, Cortland and Tioga counties each scored 6.7.
Wayne County was classified as not filed and had no 2025 score. The spreadsheet lists scores of zero for each of the two preceding years.
The absence of a current score prevents a comparable assessment of Wayne County’s 2025 finances. It does not establish that its financial condition improved, deteriorated or remained unchanged.
Statewide, the comptroller said no county received a fiscal stress designation for the fifth consecutive year.
Missing filings leave substantial regional gaps
The Southern Tier had the largest number of unscored municipal entries among the three regions: 42. Central New York had 27, and the Finger Lakes had 11.
The comptroller’s “not filed” classification can reflect missing required annual reports from the three-year reporting period or reports submitted after the scoring snapshot. It does not necessarily mean a government has never filed, and it does not establish its present filing status.
Several gaps involve communities central to FingerLakes1’s coverage.
In Seneca County, the towns of Fayette and Waterloo and the Village of Lodi lacked scores. The Town of Lodi did receive a score, as did the Village of Waterloo.
In Wayne County, the Town of Rose lacked a score along with the county government. In Ontario County, the Village of Manchester was unscored.
Cayuga County’s unscored entries were the Village of Aurora and towns of Cato, Conquest, Owasco and Sennett. The Village of Cato received a score of 36.7, illustrating why town and village records should not be treated interchangeably.
In Schuyler County, the towns of Catharine and Reading and villages of Montour Falls, Odessa and Watkins Glen lacked scores.
Steuben County’s unscored entries included the City of Corning; villages of Avoca, Hammondsport, Riverside and Savona; and towns of Hartsville, Hornby, Lindley, Troupsburg and Woodhull.
In Tompkins County, Ithaca and the Town of Danby lacked scores. In Chemung County, the towns of Baldwin and Van Etten and Village of Horseheads were unscored.
Cortland County’s gaps included the City of Cortland and towns of Freetown, Lapeer, Preble and Taylor. The City of Fulton also lacked a score.
These entries cannot be counted among communities that received no fiscal stress designation. They were not scored.
Several communities improve
The spreadsheet also documents meaningful declines in fiscal stress scores.
The Town of Yates in Orleans County improved from 55 in 2024 to 31.7 in 2025, moving below the moderate fiscal stress threshold and out of the designation categories. That government is separate from Yates County.
The Town of Schroeppel in Oswego County improved from 51.7 to 36.3, moving out of the susceptible category. Its 2023 score was 45.4.
Closer to the central Finger Lakes, the Town of Benton in Yates County improved from 35 to 6.7. The Village of Burdett in Schuyler County improved from 37.1 to 20.8.
The Village of Medina in Orleans County fell from 31.7 to 3.3, the largest year-over-year decrease among regional entries with comparable scores.
These improvements occurred alongside increases elsewhere, producing a regional picture that varies considerably by government.
Economic conditions are measured separately
The spreadsheet also includes an environmental stress score. In this system, “environmental” refers to economic and demographic conditions, rather than pollution or natural hazards.
Those indicators include population trends, poverty, age, income, unemployment, the tax base and reliance on state and federal aid. They produce a separate score from the financial indicators used for fiscal stress designations.
Elmira had an environmental score of 50 and was listed in the significant environmental stress category, alongside its susceptible fiscal stress designation.
The Town of Ashland in Chemung County had an environmental score of 56.7 but a fiscal score of 3.3. The Town of Wheeler in Steuben County had an environmental score of 53.3 and a fiscal score of 3.3.
Those differences show that difficult underlying economic conditions do not automatically produce a high fiscal stress score.
Rochester, Binghamton, Hornell and Syracuse each had environmental scores of 36.7, despite having different fiscal scores.
The municipal financial scores examine fund balances, operating deficits, cash, short-term borrowing and fixed costs. They reflect reported finances for the assessed fiscal year and do not incorporate every subsequent local development.
School district records follow a different system
The workbook also includes school districts, which were excluded from the municipal totals because they use different scoring thresholds and were covered in a separate January release.
Within the three regional categories, the spreadsheet identifies Fulton and Marathon as moderately stressed school districts. Addison, Chittenango, Cooperstown, Homer, Jasper-Troupsburg and Oneida were classified as susceptible.
Those records should not be confused with municipal governments carrying the same names. For example, the Fulton school district received a score, while the City of Fulton was classified as not filed.
Statewide stress declines slightly, but severe cases increase
The comptroller reported 22 municipalities in fiscal stress statewide for fiscal years ending in 2025, down from 23 the year before. The number in significant fiscal stress increased from four to six.
Eight cities received a designation, double the number in 2024. The combined number of designated towns and villages declined from 19 to 14.
The September round identified 15 calendar-year municipalities in stress. Seven villages with other fiscal calendars had been identified earlier in the year.
State Comptroller Thomas DiNapoli cited the end of federal pandemic aid, inflation, rising operating costs and slower sales tax revenue growth as pressures on local budgets. He encouraged officials to use the monitoring system when planning future budgets.
For regional residents, the data provide two distinct starting points for scrutiny: changes in scored governments’ finances and the missing reports that prevent other governments from being assessed. The comptroller’s search tool allows readers to check individual governments by name, class and county, including prior-year scores and filing classifications.
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