Buffalo, NY vs Rochester, NY
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Rochester, NY spends 25% more per resident than Buffalo, NY: $75,154 against $60,354. That gap is large enough to show up across most functional budget categories below.
Buffalo, NY holds the stronger Fiscal Health Score, 57/100 (grade C) against 47/100 (grade D) for Rochester, NY — a 10-point spread that puts the two in different grade territory.
Neither city reports outstanding debt per resident in its current Census filing, which removes debt service as a point of difference between them. Both cities pour the most per-resident dollars into the same function: education leads in Buffalo, NY at $39,263 per resident and in Rochester, NY at $42,739.
They also fund themselves differently: other revenue is the largest single revenue source in Buffalo, NY at 22% of total revenue, whereas Rochester, NY relies most on intergovernmental transfers at 54%.
Summary
Rochester spends 19.7% more per capita than Buffalo ($14,800/person difference). Buffalo, NY has the stronger Fiscal Health Score (C, 57/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Sales Tax | $252 | $511 |
| Income Tax | $898 | $1,427 |
| Intergovernmental | $840 | $3,814 |
| Charges & Fees | $1,679 | $1,993 |
| Other | $2,952 | $825 |
Spending Breakdown (Per Capita)
| Fire Protection | $306 | $293 |
| Highways & Roads | $432 | $379 |
| Education | $39,263 | $42,739 |
| Public Welfare | $1,112 | $140 |
| Health | $0 | $753 |
| Hospitals | $0 | $764 |
| Parks & Recreation | $410 | $910 |
| Housing | $3,491 | $5,169 |
| Sewerage | $189 | $547 |
| Utilities | $3,425 | $5,082 |
| Interest on Debt | $0 | $215 |
| Other | $11,726 | $18,162 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.