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HomeMy WebLinkAboutFYE2015 Adopted BudgetVillage of Cayuga Heights Adopted Budget Fiscal Year June 1, 2014 - May 31, 2015 As Adopted April 21, 2014 Section Page Summary cover General Fund Revenue 1 - 2 Expense 3 - 7 Water Fund Revenue 8 Expense 8 - 9 Sewer Fund Revenue 10 Expense 10 - 12 Capital Fund Revenue 13 Expense 13 - 14 Schedules Reserves 15 Fund Balances 15 Salaries 16 Property Tax Exemptions 17 Revenue Expense Appropriated Surplus General Fund 3,779,801$ 98,420$ Tax Rate 6.34% Water Fund 630,620$ 37,220$ Water Surcharge 70% Sewer Fund 820,000$ 108,080$ Sewer Surcharge: Inside 100% Capital Fund 700,000$ 30,768$ Outside 150% 667,840$ 928,080$ 730,768$ INDEX SUMMARY OF REVENUES AND EXPENDITURES 3,878,221$ cover April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 GENERAL FUND REVENUE REAL PROPERTY TAXES A1001 Real Property Tax 2,306,907.00 2,362,828.00 2,362,828.00 2,362,828.00 2,417,451.00 REAL PROPERTY TAX ITEMS A1090 Tax Interest & Penalties 5,558.00 2,000.00 2,000.00 5,886.00 5,000.00 NON-PROPERTY TAX ITEMS A1120 Sales Tax 676,502.00 675,000.00 675,000.00 476,919.00 675,000.00 A1130 Utility Tax 47,728.00 80,000.00 80,000.00 32,379.00 50,000.00 DEPARTMENTAL INCOME A1255 Clerk Fees 829.00 650.00 650.00 575.00 650.00 A1520 Police Fees 59.00 - - 33.00 - A2110 ZBA Fees 2,600.00 1,000.00 1,000.00 2,100.00 1,000.00 A2130 Trash Tags 50,234.00 45,000.00 45,000.00 38,222.00 45,000.00 INTERGOVERNMENTAL CHARGES A2260 Police: Other Gov't 10,628.00 10,400.00 10,400.00 6,550.00 17,850.00 A2262 Fire: Other Gov't 161,414.00 165,000.00 165,000.00 131,344.00 170,000.00 USE OF MONEY AND PROPERTY A2401 Interest 3,059.00 6,000.00 6,000.00 4,797.00 5,000.00 A2410 Property Reimbursement 7,250.00 6,000.00 6,000.00 4,000.00 6,000.00 LICENSES AND PERMITS A2590 Permits 7,095.00 8,000.00 8,000.00 7,675.00 7,500.00 FINES AND FORFEITURES A2610 Fines/Forfeited Bail 24,996.00 24,000.00 24,000.00 25,286.00 24,000.00 SALE OF PROPERTY & COMPENSATION FOR LOSS A2665 Sale of Equipment 19,850.00 27,000.00 27,000.00 27,959.00 23,000.00 A2680 Insurance Recoveries 1,394.00 - - - - Page 2 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 MISCELLANEOUS LOCAL SOURCES A2705 Gifts 9,431.00 9,500.00 9,500.00 - - A2770 Unclassified Revenue 815.00 - - 210.00 - STATE AID A3001 Revenue Sharing - 17,350.00 17,350.00 - 17,350.00 A3005 Mortgage Tax 48,356.00 50,000.00 50,000.00 34,622.00 50,000.00 A3089 State Aid, Other 5,700.00 7,350.00 7,350.00 - - A3501 CHIPS - 199,065.00 88,000.00 199,065.00 90,000.00 FEDERAL AID A4389 Fed Aid: Public Safety 0.00 0.00 0.00 0.00 - TOTAL REVENUES 3,390,405.00 3,696,143.00 3,585,078.00 3,360,450.00 3,604,801.00 RESULTS OF OPERATION INTERFUND REVENUE A2810 Transfer from Sewer Fund (G)75,336.00 25,000.00 25,000.00 - 75,000.00 A2811 Transfer from Water Fund (F)0.00 100,000.00 100,000.00 - 100,000.00 TOTAL REVENUES 3,465,741.00 3,821,143.00 3,710,078.00 3,360,450.00 3,779,801.00 Page 3 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 EXPENDITURES GENERAL GOVERNMENT SUPPORT JUSTICE A1110.100 JUSTICE: Pers Serv 41,176.00 40,992.00 40,992.00 32,878.00 41,777.80 A1110.410 JUSTICE: Contr Exp 3,780.00 2,000.00 2,000.00 2,026.00 2,000.00 MAYOR A1210.100 MAYOR: Pers Serv 14,400.00 16,500.00 16,500.00 14,750.00 17,700.00 A1210.410 MAYOR: Cont Exp 0.00 1,000.00 1,000.00 0.00 1,000.00 AUDIT A1320.410 AUDIT: Cont Exp 0.00 9,000.00 18,600.00 8,400.00 9,700.00 TREASURER A1325.100 TREAS: Pers Serv 30,577.00 32,000.00 32,000.00 26,648.00 33,784.00 A1325.410 TREAS: Contr Exp 8,194.00 6,000.00 6,000.00 5,201.00 6,000.00 CLERK A1410.100 CLERK: Pers Serv 87,092.00 87,729.00 80,806.00 58,087.00 75,000.00 A1410.410 CLERK: Contr Exp 6,916.00 7,000.00 6,000.00 3,274.00 5,000.00 A1410.450 CLERK: Training Exp 282.00 1,000.00 1,800.00 1,887.00 3,000.00 CONTRACTUAL EXPENSE A1420.410 ATTORNEY: Contr Exp 80,240.00 80,000.00 80,000.00 48,959.00 80,000.00 SPW A1440.100 SPW: Pers Serv 31,591.00 38,914.00 38,914.00 25,570.00 33,113.75 A1440.410 SPW: Contr Exp 513.00 1,000.00 1,000.00 174.00 1,000.00 ELECTIONS A1450.410 ELECTIONS: Contr Exp 1,314.00 1,400.00 1,400.00 0.00 1,400.00 RECORDS MANAGEMENT A1460.100 RECORDS MGMT: Contr Expense 5,905.00 2,000.00 2,000.00 0.00 200.00 PUBLIC INFORMATION A1480.410 PUB INFO: Newsletter 691.00 4,000.00 4,000.00 1,556.00 4,000.00 A1480.415 PUB INFO: Historian 0.00 1,000.00 1,000.00 1,580.00 1,000.00 A1480.420 PUB INFO: Website 0.00 1,000.00 1,000.00 22.00 300.00 Page 4 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 VILLAGE HALL A1620.100 VIL HALL: Pers Serv 997.00 4,080.00 4,080.00 7,732.00 4,000.00 A1620.150 VIL HALL: Pers Serv OT 0.00 0.00 0.00 0.00 - A1620.200 VIL HALL: Equip 0.00 0.00 0.00 156.00 - A1620.410 VIL HALL: Contr Exp 16,035.00 15,000.00 15,000.00 23,064.00 7,500.00 A1620.440 VIL HALL: Utilities 13,333.00 10,000.00 10,000.00 7,093.00 10,000.00 A1620.450 BUILDINGS: 825 Hanshaw 2,996.00 2,000.00 2,000.00 3,211.00 3,000.00 A1620.450 BUILDINGS: Maintenance 0.00 0.00 0.00 0.00 15,000.00 CENTRAL GARAGE A1640.100 CENT GAR: Pers Serv 58,600.00 58,424.00 58,424.00 50,515.00 63,726.00 A1640.110 CENT GAR: Police Vehicle Maintanence 5,000.00 5,000.00 0.00 2,500.00 A1640.110 CENT GAR: Fire Vehicle Maintanence 0.00 0.00 2,500.00 A1640.150 CENT GAR: Pers Serv-OT 147.00 1,000.00 1,000.00 365.00 1,000.00 A1640.200 CENT GAR: Equip 0.00 2,500.00 2,500.00 3,308.00 2,500.00 A1640.410 CENT GAR: Contr Exp 52,729.00 50,000.00 50,000.00 50,106.00 50,000.00 A1640.440 CENT GAR: Utilities 8,360.00 9,000.00 9,000.00 6,700.00 9,000.00 A1640.460 CENT GAR: Fuel Facility -464.00 1,000.00 1,000.00 (10,506.00) 1,000.00 TELECOM A1650.410 TELECOM: Contr Exp 11,324.00 3,300.00 3,300.00 6,242.00 7,000.00 INFO TECH A1680.200 INFO TECH: Equipment 5,332.00 5,000.00 5,000.00 2,064.00 5,000.00 A1680.410 INFO TECH: Contr Exp 9,703.00 12,000.00 12,000.00 6,702.00 8,000.00 SPECIAL ITEMS A1910.410 SPECIAL: Insurance Unallocated 59,779.00 82,000.00 82,000.00 87,467.00 82,000.00 A1920.410 SPECIAL: Association Dues 3,016.00 3,000.00 3,000.00 3,016.00 3,050.00 A1950.400 SPECIAL: Taxes/Assessments 0.00 0.00 0.00 0.00 - A1990.400 Page 5 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 SPECIAL: Contingency 7,326.00 100,000.00 54,500.00 0 100,000.00 Page 6 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 PUBLIC SAFETY POLICE PERSONAL SERVICES A3120.110 POLICE: Pers Serv-Sworn 550,852.00 586,843.00 586,843.00 459,940.00 594,349.00 A3120.120 POLICE: Pers-Non Sworn 53,595.00 55,005.00 55,005.00 41,696.00 56,851.00 A3120.150 POLICE: Pers Serv-Sworn-OT 29,477.00 50,000.00 50,000.00 16,607.00 50,000.00 EQUIPMENT/CAPITAL OUTLAY A3120.200 POLICE: Equip 45,556.00 44,828.00 44,828.00 37,813.00 40,499.00 CONTRACTUAL EXPENSE A3120.410 POLICE: Contr Exp 32,722.00 45,100.00 45,100.00 25,939.00 45,100.00 A3120.490 POLICE: Equip Maint 4,835.00 6,000.00 6,000.00 3,035.00 6,000.00 FIRE PERSONAL SERVICES A3410.100 FIRE: Pers Serv 13,548.00 14,850.00 14,850.00 12,375.00 15,100.00 A3410.110 FIRE: DPW Pers Serv 68.00 1,000.00 1,000.00 4,884.00 2,000.00 EQUIPMENT/CAPITAL OUTLAY A3410.200 FIRE: Equip (includes Air Packs)95,672.00 41,000.00 41,000.00 45,025.00 51,640.00 CONTRACTUAL EXPENSE A3410.401R FIRE: Contr Exp 37,215.00 0.00 0.00 0.00 - A3410.410 FIRE: Contr Exp 65,853.00 50,000.00 50,000.00 28,196.00 50,000.00 A3410.430 FIRE: Insurance 53,235.00 64,000.00 64,000.00 52,128.00 52,500.00 A3410.440 FIRE: Utilities 22,379.00 20,000.00 20,000.00 17,934.00 20,000.00 A3410.450 FIRE: Training 3,577.00 3,000.00 3,000.00 2,900.00 3,000.00 A3410.460 FIRE: Rescue Contr Exp 4,741.00 5,000.00 5,000.00 3,036.00 5,000.00 A3410.480 FIRE: Station Maintenance 12,430.00 12,000.00 12,000.00 6,823.00 27,085.00 A3410.490 FIRE: Equip Maint 28,516.00 25,000.00 25,000.00 19,796.00 30,000.00 NYSUFPBC PERSONAL SERVICES A3620.100 NYSUFPBC: Pers Serv 37,802.00 32,182.00 32,182.00 31,900.00 39,113.75 A3620.400 Page 7 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 NYSUFPBC: Contr Exp 1,979.00 3,000.00 3,000.00 1,903.00 2,000.00 Page 8 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 TRANSPORTATION STREET ADMIN PERSONAL SERVICES A5010.100 STREET ADMIN: Pers Serv 62,654.00 62,004.00 62,004.00 50,750.00 68,589.69 A5010.410 STREET ADMIN: Contractual 444.00 0.00 0.00 95.00 1,000.00 A5110.100 STREET: Pers Serv 167,521.00 138,964.00 138,964.00 159,800.00 133,547.20 A5110.150 STREET: Pers Serv-OT 1,335.00 5,000.00 5,000.00 2,621.00 5,000.00 A5110.200 STREET: Equip 24,301.00 22,000.00 22,000.00 22,000.00 22,000.00 A5110.410 STREET: Contr Exp 31,115.00 70,000.00 70,000.00 30,449.00 70,000.00 A5110.490 STREET Equip Maint 8,799.00 9,600.00 9,600.00 10,782.00 9,600.00 A5112.100 STR CAP IMPR: Pers Serv 37,192.00 33,150.00 33,150.00 10,523.00 34,000.00 A5112.150 STR CAP IMPR: Pers Serv OT 5,090.00 1,000.00 1,000.00 1,272.00 1,000.00 A5112.410 STR CAP IMPR: Contr Exp 197,017.00 200,000.00 200,000.00 175,355.00 200,000.00 A5142.100 SNOW: Pers Serv 5,261.00 43,146.00 43,146.00 8,431.00 45,100.00 A5142.150 SNOW: Pers Serv-OT 25,427.00 10,000.00 10,000.00 26,307.00 10,000.00 A5142.200 SNOW: Equip 24,301.00 22,000.00 22,000.00 10,465.00 22,000.00 A5142.410 SNOW: Contr Exp 31,887.00 25,000.00 25,000.00 42,229.00 25,000.00 A5142.490 SNOW: Equip Maint 14,177.00 10,000.00 10,000.00 23,641.00 10,000.00 A5182.400 STR LIGHT: Contr Exp 39,008.00 40,000.00 40,000.00 30,982.00 40,000.00 A8010.400 HCS: ZBA 203.00 400.00 400.00 71.00 300.00 A8020.400 HCS: Planning Contr Exp 212.00 2,000.00 2,000.00 109.00 250.00 A8020.430 PLANNING: Deer Control 177,889.00 25,000.00 60,100.00 44,476.00 50,000.00 A8140.410 STORM WATER - Contractual 1,500.00 2,500.00 2,500.00 0.00 2,000.00 A8160.100 REFUSE: Pers Serv 99,093.00 87,006.00 87,006.00 74,123.00 88,165.60 A8160.150 REFUSE: Pers Serv-OT 160.00 5,000.00 5,000.00 449.00 5,000.00 A8160.200 REFUSE: Equip 24,301.00 22,000.00 22,000.00 22,685.00 22,000.00 Page 9 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 A8160.410 REFUSE: Contr Exp 9,171.00 11,500.00 11,500.00 3,339.00 10,000.00 A8160.460 REFUSE: Tipping Fees 34,132.00 30,000.00 30,000.00 27,806.00 30,000.00 A8160.490 REFUSE: Equip Maint 14,602.00 12,500.00 12,500.00 9,162.00 12,500.00 A8510.100 COMM ENV: Pers Serv 2,571.00 6,000.00 6,000.00 659.00 7,000.00 A8510.400 COMM ENV: Contr Exp 159.00 2,000.00 2,000.00 0.00 2,000.00 A8560.400 COMM ENV: Shade Trees Contr Exp 11,554.00 9,000.00 9,000.00 6,370.00 9,000.00 A8560.401 COMM ENV: Shade Trees Improvement 0.00 3,000.00 3,000.00 0.00 3,000.00 A9010.800 EMP BEN: Retirement 142,011.00 167,209.00 167,209.00 158,537.00 146,610.45 A9015.800 EMP BEN: Police/Fire Retirement 123,611.00 151,135.00 151,135.00 168,179.00 153,469.00 A9030.800 EMP BEN: FICA 105,580.00 91,500.00 91,500.00 85,646.00 93,000.00 A9040.800 EMP BEN: Workers Comp 70,562.00 55,000.00 55,000.00 71,148.00 71,000.00 A9050.800 EMP BEN: Unemployment 1,539.00 7,500.00 7,500.00 0.00 2,000.00 A9055.800 EMP BEN: Disability 980.00 850.00 850.00 770.00 850.00 A9060.800 EMP BEN: Health 323,857.00 359,000.00 359,000.00 401,893.00 379,000.00 A9060.810 EMP BEN: Health/VCH Funded 4,571.00 5,500.00 5,500.00 6,200.00 5,500.00 A9060.820 EMP BEN: Retiree Health 96,141.00 103,000.00 103,000.00 96,337.00 121,500.00 A9554.900 FUND XFER: Capital 47,708.00 80,000.00 80,000.00 0.00 - A9710.610 DEBT: Principal-Serial Bonds Fire Station 120,000.00 120,000.00 120,000.00 120,000.00 130,000.00 A9710.710 DEBT: Interest-Serial Bonds Fire Station 49,784.00 57,000.00 57,000.00 44,100.00 49,650.00 A9730.700 DEBT: Interest BAN Fire Truck 4,600.00 Total for Expense 3,793,356.00 3,862,111.00 3,854,188.00 3,237,938.00 3,878,221.24 Excess (Loss) of Revenue for Fund: A - GENERAL -327,615.00 -40,968.00 -144,110.00 122,512.00 (98,420.24) Page 10 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 WATER FUND DEPARTMENTAL INCOME F2140 Water Rents 622,980.00 612,000.00 612,000.00 459,355.00 623,000.00 F2144 Sprinkler Service 2,639.00 900.00 900.00 1,792.00 2,500.00 F2148 Water Penalties 5,489.00 6,000.00 6,000.00 4,136.00 5,000.00 USE OF MONEY AND PROPERTY F2401 Interest 244.00 200.00 200.00 94.00 100.00 MISCELLANEOUS LOCAL SOURCES F2770 Misc. Charges 0.00 20.00 20.00 0.00 20.00 TOTAL FOR REVENUE 631,352.00 619,120.00 619,120.00 465,377.00 630,620.00 WATER FUND GENERAL GOVERNMENT SUPPORT SPECIAL ITEMS F1910.430 SPECIAL: Insurance 1,153.00 3,000.00 3,000.00 0.00 2,000.00 F1990.400 SPECIAL: Contingency 20,000.00 20,000.00 0.00 20,000.00 WATER ADMIN F8310.410 WATER: Legal 0.00 0.00 0.00 940.00 940.00 WATER SUPPLY CONTRACTUAL EXPENSE F8320.410 WATER SUPPLY: Purch/SCLIWC 315,393.00 300,000.00 300,000.00 257,105.00 325,000.00 F8320.420 WATER SUPPLY: Purch/Ithaca 6,076.00 6,000.00 6,000.00 4,338.00 6,000.00 WATER SYSTEM PERSONAL SERVICES F8350.100 WATER SYSTEM: Pers Serv 39,322.00 48,246.00 48,246.00 14,377.00 48,000.00 F8350.150 WATER SYSTEM: Pers Serv-OT 3,201.00 3,000.00 3,000.00 1,562.00 3,000.00 EQUIPMENT/CAPITAL OUTLAY F8350.200 WATER SYSTEM: Equip 24,301.00 22,000.00 22,000.00 17,268.00 22,000.00 CONTRACTUAL EXPENSE F8350.410 WATER SYSTEM: Contr Exp 67,626.00 25,000.00 25,000.00 10,652.00 25,000.00 F8350.490 WATER SYSTEM: Equipment Maintenance 0.00 0.00 0.00 0.00 5,000.00 Page 11 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 EMPLOYEE BENEFITS F9010.800 EMP BEN: Retirement 4,385.00 7,194.00 7,194.00 0.00 4,500.00 F9030.800 EMP BEN: FICA 3,237.00 3,100.00 3,100.00 1,292.00 3,200.00 F9040.800 EMP BEN: Workers Comp 2,727.00 1,000.00 1,000.00 0.00 2,500.00 F9050.800 EMP BEN: Unemployment 48.00 250.00 250.00 0.00 20.00 F9055.800 EMP BEN: Disability 30.00 25.00 25.00 0.00 30.00 F9060.800 EMP BEN: Health 11,060.00 7,000.00 7,000.00 0.00 12,000.00 F9060.810 EMP BEN: Health/VCH Funded 141.00 25.00 25.00 0.00 150.00 F9060.820 EMP BEN: Health/Retiree 2,969.00 2,000.00 2,000.00 0.00 3,000.00 FUND XFER F9501.900 FUND XFER: General 0.00 85,000.00 85,000.00 0.00 100,000.00 F9554.900 XFER: Transfer to Capital 0.00 0.00 0.00 0.00 - DEBT SERVICE F9730.600 DEBT: Principal-BAN Water System 75,000.00 75,000.00 75,000.00 0.00 75,000.00 F9730.700 DEBT: Interest- BAN Water System 12,715.00 12,750.00 12,750.00 0.00 10,500.00 Total for Expense 569,384.00 620,590.00 620,590.00 307,534.00 667,840.00 Excess (Loss) of Revenue for Fund: F - WATER 61,968.00 -1,470.00 -1,470.00 157,843.00 -37,220.00 Page 12 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 SEWER FUND DEPARTMENTAL INCOME G2120 Sewer Rents (VCH)165,850.00 240,000.00 240,000.00 134,137.00 175,000.00 G2128 Sewer Rents (VCH)959.00 0.00 0.00 1,251.00 1,000.00 INTERGOVERNMENTAL CHARGES G2374 Sewer Rents: Other Gov't 603,316.00 618,000.00 618,000.00 633,581.00 625,000.00 USE OF MONEY AND PROPERTY G2401 Interest 2,151.00 1,500.00 1,500.00 1,077.00 1,000.00 LICENSES AND PERMITS G2590 Sewer Permits 4,975.00 2,000.00 2,000.00 5,500.00 5,000.00 MISCELLANEOUS LOCAL SOURCES G2771 Misc. Charges 4,472.00 0.00 0.00 0.00 - STATE AID G3898 State Aid, Other 0.00 0.00 0.00 0.00 - G3989 State Aid, Other - EFC Interest Subsidy 13,859.00 12,600.00 12,600.00 13,536.00 13,000.00 INTERFUND TRANSFER G5031 Interfund Transfer 0.00 0.00 0.00 0.00 - TOTAL FOR REVENUE 795,582.00 874,100.00 874,100.00 789,082.00 820,000.00 Page 13 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 SEWER FUND GENERAL GOVERNMENT SUPPORT SPECIAL ITEMS G1910.430 SPECIAL: Insurance 11,989.00 4,500.00 4,500.00 0.00 13,000.00 G1990.400 SPECIAL: Contingency 0.00 35,000.00 35,000.00 0.00 35,000.00 SEWER ADMINISTRATION CONTRACTUAL EXPENSE G8110.410 SEWER ADM: Legal 1,477.00 0.00 0.00 2,049.00 1,500.00 G8110.420 SEWER ADM: Taxes 220.00 250.00 250.00 219.00 250.00 SEWER LINES PERSONAL SERVICES G8120.100 SWR LINES: Pers Serv 28,162.00 60,600.00 60,600.00 31,012.00 62,400.00 G8120.150 SWR LINES: Pers Serv-OT 433.00 2,500.00 2,500.00 348.00 2,500.00 EQUIPMENT/CAPITAL OUTLAY G8120.200 SWR LINES: Equip 24,301.00 22,000.00 22,000.00 0.00 22,000.00 CONTRACTUAL EXPENSE G8120.410 SWR LINES: Contr Exp 3,104.00 25,000.00 25,000.00 28,802.00 15,000.00 G8120.490 SWR LINES: Equip Maint 3,593.00 5,000.00 5,000.00 3,019.00 3,000.00 WATER PLANT PERSONAL SERVICES G8130.100 WWT PLANT: Pers Serv 924.00 5,000.00 5,000.00 104.00 5,000.00 G8130.150 WWT PLANT: Pers Svc - OT 129.00 1,000.00 1,000.00 231.00 1,000.00 EQUIPMENT/CAPITAL OUTLAY G8130.200 WWT PLANT: Equip 0.00 10,000.00 10,000.00 0.00 10,000.00 CONTRACTUAL EXPENSE G8130.410 WWT PLANT: Contr Exp 490,598.00 439,522.00 439,522.00 346,113.00 439,522.00 G8130.440 WWT PLANT: Utilities 109,757.00 110,000.00 110,000.00 80,999.00 110,000.00 G8130.460 WWT PLANT: Pre Treat Contr Exp 4,340.00 3,000.00 3,000.00 0.00 3,000.00 G8130.480 WWT PLANT: Purch Sewer Svc 28,351.00 22,000.00 22,000.00 20,294.00 22,000.00 G8130.490 WWT PLANT: Equip Maint 29,931.00 20,000.00 20,000.00 15,564.00 20,000.00 Page 14 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 EMPLOYEE BENEFITS G9010.800 EMP BEN: Retirement 3,053.00 3,500.00 3,500.00 0.00 3,200.00 G9030.800 EMP BEN: FICA 2,263.00 3,000.00 3,000.00 2,346.00 2,500.00 G9040.800 EMP BEN: Workers Comp 1,899.00 1,500.00 1,500.00 0.00 2,000.00 G9050.800 EMP BEN: Unemployment 33.00 300.00 300.00 0.00 50.00 G9055.800 EMP BEN: Disability 21.00 25.00 25.00 0.00 25.00 G9060.800 EMP BEN: Health 7,700.00 12,000.00 12,000.00 0.00 8,000.00 G9060.810 EMP BEN: Health/VCH Funded 98.00 25.00 25.00 0.00 100.00 G9060.820 EMP BEN: Health/Retiree 2,067.00 2,000.00 2,000.00 0.00 2,000.00 FUND XFER G9501.900 FUND XFER: General 75,336.00 0.00 0.00 0.00 75,000.00 G9554.900 TRANSFER: Capital Fund 0.00 0.00 0.00 0.00 - DEBT SERVICE G9710.610 DEBT: Principal-Serial Bonds Phosphorus 30,000.00 35,000.00 35,000.00 30,000.00 30,000.00 G9710.710 DEBT: Interest-Serial Bonds Phosphorus 20,572.00 20,611.00 20,611.00 20,611.00 20,240.84 G9730.610 DEBT: Principal-Serial Bonds Trickling Filters 10,000.00 10,000.00 10,000.00 10,000.00 15,000.00 G9730.710 DEBT: Interest-Serial Bonds Trickling Filters 6,992.00 3,566.00 3,566.00 6,359.00 4,791.81 TOTAL OF EXPENSE 897,343.00 856,899.00 856,899.00 598,070.00 928,079.65 Excess (Loss)of Revenue for Fund: G - SEWER -101,761.00 17,201.00 17,201.00 191,012.00 (108,079.65) Page 15 April 25, 2014 Village of Cayuga Heights Adopted Budget FYE2015 ADOPTED ACCOUNT ACCOUNT DESCRIPTION FYE2013 FYE2014 FYE2014 FYE2014 FYE2015 ACTUAL ADOPTED MODIFIED REVENUES/ADOPTED BUDGET BUDGET EXPENDITURES BUDGET TO 03/31/2014 CAPITAL FUND REVENUES INTERGOVERNMENTAL CHARGES H2401.000 INTEREST: Savings 0.00 33.09 - H5021.000 FUND XFER: General 47,708.00 75,000.00 77,500.00 90,022.63 - H5022.000 FUND XFER: Water 0.00 - H5023.000 TRANSFER: Sewer Fund 0.00 H5730 BAN Proceeds: Water System 850,000.00 775,000.00 775,000.00 775,000.00 700,000.00 Total for Revenue 897,708.00 850,000.00 852,500.00 865,055.72 700,000.00 APPROPRIATIONS GENERAL GOVERNMENT SUPPORT MARCHAM HALL ADDITION PERSONAL SERVICES H1620.100 MARCHAM: Pers Serv 0.00 0.00 0.00 6,163.06 - H1620.150 MARCHAM : Pers Svc - OT 0.00 0.00 0.00 0.00 - H1620.200 MARCHAM: Cap Expense 74,409.00 120,000.00 120,000.00 5,809.00 - H1620.210 MARCHAM: Supplies/Materials 0.00 0.00 0.00 2,103.67 - H1620.240 MARCHAM: Contractual 0.00 0.00 0.00 1,462.40 - TOTAL MARCHAM HALL 74,409.00 120,000.00 120,000.00 15,538.13 - TRANSPORTATION H5112.200 STREET: HANSHAW REBUILD W/ TWN ITH 0.00 30,768.00 30,768.00 0.00 30,768.00 OBLIGATIONS H8350.200 BAN: Water System 850,000.00 775,000.00 775,000.00 775,000.00 700,000.00 850,000.00 775,000.00 775,000.00 775,000.00 700,000.00 Total for Expense 924,409.00 925,768.00 925,768.00 790,538.13 730,768.00 Excess of Revenue for Fund: H - CAPITAL (26,701.00) (75,768.00) (73,268.00) 74,517.59 (30,768.00) Page 16 Village of Cayuga Heights FYE2015 Adopted Budget Schedule of Reserves No reserves at this time Schedule of Fund Balances As of 05/31/2013 Estimated as of 05/31/2014 General 906,265$ 900,000$ Water 189,218$ 55,000$ Sewer 886,973$ 750,000$ Capital 62,887$ 34,500$ page 17 of 19 Village of Cayuga Heights Annual Budget FYE2015 - Salary Schedule DEPT POSITION UNIT RATE FYE2013 RATE FYE2014 ADOPTED RATE ADM Deputy Clerk hr 19.83 20.23 21.04 ADM Clerk wk 920.35 938.76 365.38 ADM Information Aide hr n/a 15.00 15.30 ENG Engineer wk 571.25 582.91 594.71 SAD Supt PW/STR Admin*wk 829.00 582.91 594.71 SAD Asst SPW wk 552.50 574.48 586.19 DPW Laborer hr 16.40 16.82 17.16 DPW Laborer hr 16.40 16.82 17.16 DPW SMEO/Mechanic hr 24.22 24.83 25.33 DPW MEO hr 22.78 23.34 23.81 DPW MEO hr 22.78 23.34 23.81 DPW MEO hr 22.78 23.34 23.81 DPW MEO hr 22.78 23.34 23.81 DPW SMEO hr 24.22 24.83 25.33 DPW SMEO hr 24.22 24.83 25.33 CDE Code Officer wk 609.74 582.91 594.71 CDE Code Ofc, PT hr 13.46 15.00 15.30 SPF Fire Supt**wk 214.38 214.38 218.67 JUS Village Justice wk 341.31 341.31 348.13 JUS Justice Clerk hr 17.93 17.93 18.29 JUS Acting Vil Justice 1/2 day 150.00 150.00 150.00 POL Chief wk 2,025.00 2,054.72 2,095.81 POL Patrolman - SGT hr 35.52 36.23 42.98 POL Patrolman hr 35.52 36.23 37.69 POL Patrolman hr 35.52 36.23 37.69 POL Patrolman hr 35.52 36.23 31.52 POL Patrolman hr 25.72 25.72 29.14 POL Patrolman - PT hr 24.00 24.50 25.00 PNS Crossing Guard hr 25.65 25.65 26.16 PNS Crossing Guard hr 25.65 25.65 27.16 PNS Crossing Guard hr 25.65 25.65 28.16 PNS Crossing Guard hr 25.65 25.65 29.16 PNS Police Clerk hr 20.37 20.79 21.21 PNS Police Clerk PT hr 20.80 14.64 14.94 MAY Mayor***wk 253.85 317.31 317.31 TRS Treasurer wk 576.92 615.38 627.69 Rates listed do not include:Longevity Health supplement Hourly benefits per collective bargaining agreements Benefits per section 207 GML *Plus vehicle supplement of $100/month **Plus vehicle supplement of $100/month and $100/month mobile phone supplement ***Plus $100/month mobile phone supplement page 18 of 19 Village of Cayuga Heights FYE2015 Tax Exempt Properties Report Exemption Code Exemption Name Statutory Authority Number of Exemptions Total Equalized Value of Exemptions Percent of Value Exempted 12100 NYS - Generally RPTL 404(1)2 2,536,500 0.59 13500 Town - Generally RPTL 406(1)1 375,000 0.09 13650 Village - Generally RPTL 406(1)11 7,016,300 1.62 13800 School District RPTL 408 1 4,500,000 1.04 25110 NonProfit Corp - Relig RPTL 420-a 2 2,200,000 0.51 25120 NonProfit Corp - Educ RPTL 420-a 11 31,859,700 7.37 27350 Privately Owned Cemetery Land RPTL 446 2 303,000 0.07 41101 Vets Ex Based on Eligible Fund RPTL 458(1)8 24,950 0.01 41127 Alt Vet Ex-War Period-Non-Comb RPTL 458-a 15 180,000 0.04 41137 Alt Vet Ex-War Period-Combat RPTL 458-a 19 380,000 0.09 41147 Alt Vet Ex-War Period- Disability RPTL 458-a 3 98,500 0.02 41300 Paraplegic Vets RPTL 458(3)1 370,000 0.09 41800 Persons Age 65 or over RPTL0467 10 1,002,120 0.23 TOTAL EXEMPTIONS EXCLUSIVE OF SYSTEM EXEMPTIONS:86 50,846,070 11.77 TOTAL SYSTEM EXEMPTIONS:0 0 0.00 TOTALS:100 50,846,070 11.77 Amount, if any, attributable to payments in lieu of taxes: _______________ Equalized Total Assessed Value 432,147,549 Values have been equalized using the Uniform Percentage of Value. The Exempt amounts do not take into consideration payments in lieu of taxes or other payments for municipal services. page19 of 19