Rochester, NY vs Buffalo, 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 Rochester, NY at $42,739 per resident and in Buffalo, NY at $39,263.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Rochester, NY at 54% of total revenue, whereas Buffalo, NY relies most on other revenue at 22%.
Summary
Rochester spends 24.5% 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 | $511 | $252 |
| Income Tax | $1,427 | $898 |
| Intergovernmental | $3,814 | $840 |
| Charges & Fees | $1,993 | $1,679 |
| Other | $825 | $2,952 |
Spending Breakdown (Per Capita)
| Fire Protection | $293 | $306 |
| Highways & Roads | $379 | $432 |
| Education | $42,739 | $39,263 |
| Public Welfare | $140 | $1,112 |
| Health | $753 | $0 |
| Hospitals | $764 | $0 |
| Parks & Recreation | $910 | $410 |
| Housing | $5,169 | $3,491 |
| Sewerage | $547 | $189 |
| Utilities | $5,082 | $3,425 |
| Interest on Debt | $215 | $0 |
| Other | $18,162 | $11,726 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.