Summary: Revenue
General Fund Non-Tax Revenue
DEPARTMENTAL INCOME
- Revenues generated by departmental operations are classified as departmental income.
- Examples include fees collected at skating rinks, charges for processing at the Police photo lab, towing fees, foreclosure fees, and zoning application fees.
- City Code authorizes some of these fees while others are set by the department responsible for administering them.
- Fees are calculated to cover all or part of the cost of specific services.
YEAR TO YEAR HIGHLIGHTS
- Overtime reimbursement for police special events increases $653,000 due to rate increase and continued recovery in special events and other special details
- Rochester City School District reimbursement for Pathways to Peace does not recur $615,300
- Rochester City School District reimbursement for police overtime detail during school opening and closing does not recur $336,000
- Reimbursement for activities performed by Environmental Services declines $256,500
- Zombie property grant does not recur $237,500
- Grants for Office of Community Wealth Building decline net of $124,300: Cities for Financial Empowerment Fund, Inc. $100,000 and M&T Bank $24,300
- New Land Bank grant provides reimbursement for City staff $103,000
- Fingerprinting fees decline $59,000 with advent of new NYS pistol permit processes
- Foreclosure fees increase $50,000
- Civil service exam fees no longer collected $35,000
USE OF MONEY & PROPERTY
- The major revenue source in this category is from investment of cash. Under provisions of the New York State General Municipal Law, Rochester is authorized to invest funds in interest bearing commercial bank accounts until these funds are needed to meet payrolls or to pay bills.
- The second source of revenue in this category is from rental of City-owned property.
YEAR TO YEAR HIGHLIGHTS
- Interest income on investment of cash balances increases $3,600,000 due to favorable interest rate environment
- Telecommunications revenue from utilities located in City's right of way increases $750,000
- Rental income on general city properties declines $115,100
- Rental income from Port declines $58,400
- Rental income from River Street Marina declines $14,000 based on new lease
Fines & Forfeitures
Revenue consists of fines and penalties levied by the Criminal Branch of City Court, municipal code fines collected by the Parking & Municipal Violations Bureau, and fines collected by the Rochester Traffic Violations Agency for traffic infractions committed within the city.
YEAR TO YEAR HIGHLIGHTS
- Moving violation revenue decreases $131,700 as collection rate declines
- Fines from City Court increase $13,500
Licenses & Permits
The Municipal Code authorizes the City to regulate various activities by issuing permits and licenses. This is done to protect public safety. Fees for permits and licenses are designed to fully or partially recover the administrative and enforcement costs of regulated activities. Most permits are issued by the Department of Neighborhood & Business Development.
YEAR TO YEAR HIGHLIGHTS
- Professional licenses increase $256,500 in accordance with bi-annual renewal schedule
- Building permits increase $145,000 and street opening permits increase $100,000 due to city-wide increase in construction activity
- Electrical permits decline $20,000
- Elevator certifications decline $20,000
Sale of Property & Compensation for Loss
- Revenue in this category comes from sale of real property, sale of excess materials, insurance recoveries, and the sale of unclaimed property.
- The sale of real property is the largest revenue source in this group.
YEAR TO YEAR HIGHLIGHTS
- Compensation for damage to street lighting property increases $5,000
Miscellaneous
- Miscellaneous revenues consists of refunds or reimbursements for expenses incurred in prior years, cancellations of prior year encumbrances, appropriations of surplus from prior years, tax relief, retirement costs, or other fund balance, cable television franchise revenues, and miscellaneous income.
YEAR TO YEAR HIGHLIGHTS
- Appropriation of fund balance committed for tax relief decreases $7,693,300 as one time expenditures for labor awards and agreements do not recur
- Use of General Fund surplus increases $2,885,000 in accordance with City's Annual Comprehensive Financial Report designation
- Appropriation of fund balance committed for retirement costs increases $1,661,200 in accordance with higher pension costs
- Cancellation of prior year encumbrances increases $524,700
- One time appropriation of fund balance $435,000 restricted for Housing Trust Fund activities does not recur
- Receipts from cable television franchise revenue declines $335,700
Intergovernmental – New York State
Revenues received from New York State constitute this category. There are four types of aid:
- General purpose aid provides revenue for unrestricted use by municipalities under the Aid & Incentives for Municipalities (AIM) program.
- Categorical aid is directed to support specific objectives and, as a result, is restricted to certain purposes. Support is received for such functions as street improvements, crime prevention, and youth recreation.
- Miscellaneous aid includes reimbursements for various services.
- The New York State Tax Relief (STAR) Program provides revenue to municipalities to offset school property tax relief for targeted taxpayers. This only applies to STAR exemptions applied prior to February 1, 2015.
YEAR TO YEAR HIGHLIGHTS
- Gun Involved Violence Elimination (GIVE) grant increases net of $2,279,300 to support non-fatal shooting investigations
- STAR revenue is further reduced $1,134,300 as exemptions applied directly to the property tax bill decline
- Consolidated Highway Improvement program funding assumed to be $837,400 lower pending adoption of state budget, will likely require an amendment to reflect actual amount adopted
- One time grant for Police Accountability Board does not recur $500,000
- Pregnancy Prevention grant ends pending new award $214,600
- Youth services grant ends pending new award $88,000
- One time SNUG grant ends $50,000
- One time Rochester Historical Society grant does not recur $50,000
Intergovernmental – Federal
The Federal Aid category includes reimbursements for the administration of federally funded programs. The Community Development Block Grant (CDBG) Program is the largest “off budget” fund. A new category in 2021 was the American Rescue Plan Act (ARPA) which provides governments with support for response and recovery from the COVID-19 pandemic. The program appropriations for CDBG are approved by City Council and accounted for separate from the City operating budget.
YEAR TO YEAR HIGHLIGHTS
- ARPA reimbursement for targeted programming increases net of $3,242,150; further detail can be found in department budget chapters
- Net increase to Americorps Public Health Corps funding $156,200
- Net reduction of $123,500 in ARPA revenue reimbursement used to offset certain expenditures
- Net reduction year over year for State Homeland Security Program grant funds $133,200
- Net increase to Bureau of Justice Assistance grant supporting RPD - Office of Business Intelligence staffing $96,900
- Pregnancy prevention grant ends pending new award $76,700
- Federal nutrition program decreases $56,600 as smaller amount of meals are served
- Lead hazard program reimbursement for staff decreases $30,500
Intergovernmental - Other
- Revenues received from governmental agencies other than the Federal and New York State levels constitute this category.
- Reimbursements from Monroe County for 911 staffing costs account for the majority of the revenues in this classification.
- Profits distributed by the Western Region Off-Track Betting (OTB) Corporation and Monroe County reimbursements for highway maintenance, public safety activities, and various other programs comprise the remaining intergovernmental revenues.
YEAR TO YEAR HIGHLIGHTS
- County reimbursement for Emergency Communications increases $973,100 to correspond with the 2023 County budget
- Reimbursement for traffic shares increases $370,000
- Off track betting receipts increase $250,000 with renewed economic activity
- Net reduction in Stop DWI grant funding pending new award $65,000
- Hotel/motel tax for Convention Center increases $25,000 with 2023 County budget
Interfund Revenues & Transfers
Interfund transfers consist of three categories:
1. Reimbursements to the General Fund for services provided to other operating funds. In these cases, the cost of services (street cutting and administrative chargeback) are included in the General Fund as well as the appropriate non-General Fund. The reimbursements offset the General Fund expense. Revenues in this group include transfers from the non-governmental Enterprise Funds.
2. Reimbursements to the General Fund from funds not included in the operating budget. Revenues in these funds are generally restricted and can be transferred to the General Fund only to the extent that eligible expenses are identified.
3. Beginning in 1994-95, transfers to the City School District to fund educational expenditures are made in accordance with the City Charter.
YEAR TO YEAR HIGHLIGHTS
- Transfer from Premium & Interest Fund decreases $1,470,900 as less proceeds available from bond and note sales
- A transfer from refunds and overpayments is budgeted $800,000
- Transfer from forfeiture funds to offset body worn camera and other expense does not recur $500,000
- Transfer from Special Events Trust Fund increases $75,000 to support additional police overtime expenditures
Reimbursement for Downtown Enhancement District expenditures increases $23,100
Water fund reimbursement for roadway cleanup increases $20,700