HomeMy WebLinkAboutMN-CC-2026-04-08YouTube Link:https://tinyurl.com/cejf9n2w
Date:
Location:
Wednesday April 8, 2026
City Hall Council Chambers
APRIL 8, 2026
COMMON COUNCIL MEETING MINUTES
VOTING RECORD
1. Call to Order (10 Min)
1.1 Emergency Evacuation Notice
1.2 Agenda Review
1.3 Reports from Municipal Officials
2. Proclamations and Awards
3. Review and Approval of Minutes (5 Min)
3.1 03-04-2026 Meeting Minutes
Attendance Record of Voting Members
Name Present Absent/Excused
Mayor - Robert Cantelmo X
1st Ward - Jorge DeFendini X
1st Ward - Kayla Matos X
2nd Ward - Joe Kirby X
2nd Ward - Ducson Nguyen X
3rd Ward - Pat Sewell X
3rd Ward - David Shapiro X
4th Ward - Robin Trumble X
4th Ward - Patrick Kuehl X
5th Ward - Hannah Shvets X
5th Ward - Margaret Fabrizio X
Discussion Summary: The April 8th 2026 meeting of the Ithaca Common Council is called
to order at 6pm. All members of Council are in attendance. There are no changes to the
agenda. Tompkins County Legislator Adam Vinson presented Council with a report from
the County highlighting recent resolutions that were passed. Council followed up with
questions and comments for the legislator. Timestamp 0:25-4:47
Discussion Summary: No Proclamations or Awards presented.
Discussion Summary: The March 4th 2026 Common Council Regular Voting
Meeting minutes were adopted by Council. Timestamp 4:51-4:59
Moved By: Jorge DeFendini
4.Petitions and Hearings of Persons Before Council (60 Min)
4.1 Statements From The Public
4.2 Privilege Of The Floor- Comments From Council & Mayor
5.Consent Agenda (5 Min)
Seconded By: Hannah Shvets
Motion Summary: Motion to approved the March 4th Common Council Regular
voting meeting Minutes. Moved by Alderperson DeFendini, Seconded by
Alderperson Shvets. All In Favor 11-0
Vote Passed 11-0 Carried Unanimously
Member Approve Oppose Recuse
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Discussion Summary: Commenters from the public appeared before council to share
thoughts and concerns on specific topics of interest including the Tactical Team Grant
and the City Audit. Council provided feedback to the public. Timestamp 5:01-28:07
Discussion Summary: Consent Agenda Items 5.1-5.9 were moved and passed by Council.
Timestamp 28:09-28:19
5.1-Outdoor Dining, 5.2 -Water Meter Cap, 5.3 -Hancock Street Bridge over Cascadilla
Creek Replacement Project, 5.4-East State Street Rehabilitation Project, 5.5-Spencer
Road Improvement Project, 5.6-City Policy Priorities, 5.7-IFD Grand Funding-Triad
Foundation, 5.8-Amendment to the Authorized Personnel Roster-Ithaca Youth Bureau,
5.9-Wastewater Infrastructure Engineering Planning Grant (EPG)
Moved By: Kayla Matos
Seconded By: Patrick Kuehl
Motion Summary: Consent Agenda moved by Alderperson Matos, Seconded by
Alderperson Kuehl. All In Favor of Consent Agenda. 11-0
5.1 Outdoor Dining Permit
5.2 Water Meter Cap
5.3 Hancock Street Bridge over Cascadilla Creek Replacement Project
5.4 East State Street Rehabilitation Project
5.5 Spencer Road Improvement Project
5.6 City Policy Priorities
5.7 IFD Grant Funding- Triad Foundation
5.8 Amend the 2026 Authorized Personnel Roster- Ithaca Youth Bureau
5.9 Resolution Wastewater Infrastructure Engineering Planning Grant (EPG)
6.Order of Business- Public Safety
Vote Passed 11-0 Carried Unanimously
Member Approve Oppose Abstain
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Discussion Summary: Alderperson Nguyen moved and summarized item 7.1. Council
followed with questions and comments for Police Chief Kelly, Deputy Chief Bellamy, and
Captain Schwartz. Timestamp 29:20-48:57
Moved By: Ducson Nguyen
Seconded By: Margaret Fabrizio
Motion Summary: Tactical Team Grant Moved by Alderperson Nguyen, Seconded by
6.1 Tactical Team Grant
7.Member Filed- Finance & Administration (30 Min)
7.1 Timeline Extension- Legal Opinion on Wrongful Discharge
Alderperson Fabrizio. All In Favor 7-4 with Alderpersons Trumble, DeFendini, Shvets, and
Matos opposed.
Vote Passed 7-4
Member Approve Oppose Abstain
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Discussion Summary: Mayor Cantelmo moved and summarized the resolution
extending the timeline for the City Attorney's office for wrongful discharge and labor
protections. Council followed up with questions and comments for discussion.
Timestamp 49:06-52:42
Moved By: Robert Cantelmo
Seconded By: Jorge DeFendini
Motion Summary: Resolution Extending Timeline for City Attorney for Wrongful
Discharge and Labor Protections is moved by Mayor Cantelmo, Seconded by
Alderperson DeFendini. All In Favor 11-0
Vote Passed 11-0 Carried Unanimously
8.Member Filed- Miscellaneous (30 Min)
8.1 Protected Cryptid and Official Cryptid of the City of Ithaca
9.Mayor Appointments (10 Min)
Member Approve Oppose Recuse
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Discussion Summary: Alderperson Sewell introduced the resolution designating "Old
Greeny" as a protected and official cryptid of the city of Ithaca. No discussion from
Council. Timestamp 52:45-55:22
Moved By: Pat Sewell
Seconded By: Jorge DeFendini
Motion Summary: Resolution designating "Old Greeny" as a Protected Cryptid and Official
Cryptid of the City of Ithaca. Moved by Alderperson Sewell, Seconded by Alderperson
DeFendini. All In Favor. 11-0
Vote Passed 11-0 Carried Unanimously
Member Approve Oppose Abstain
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Discussion Summary: Mayor Cantelmo appointed Sam Poole and Victoria Barics to the
Sustainability and Climate Justice Commission for a 2 year term ending 12/31/2027.
Timestamp 55:26-55:55
Moved By: Robert Cantelmo
9.1 Sustainability & Climate Justice Commission Appointment
10.Executive Session (40+ Min)
10.1 Executive Session - Discussion of Pending or Potential litigation
Seconded By:
Motion Summary: Resolved that Sam Poole and Victoria Barics be appointed to the
Sustainability and Climate Justice Commission for a 2 year term ending 12/31/2027.
Moved by Mayor Cantelmo. No formal second. All In Favor 11-0
Vote Passed 11-0 Carried Unanimously
Member Approve Oppose Abstain
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Discussion Summary: Council entered to an Executive Session to discuss
pending litigation returning with a vote. Mayor Cantelmo introduced a resolution
authorizing and approving settlement agreements to an action relating to the
Opioid Crisis-Various Defendants. Mayor Cantelmo read the resolution into the
record. Timestamp 56:00-59:56
Moved By: Margaret Fabrizio
Seconded By: Robin Trumble
Motion Summary: Motion to Enter In Executive Session to discuss Pending
Litigation. Moved by Alderperson Fabrizio, Seconded by Alderperson Trumble. All
In Favor of entering into Executive Session. 11-0
Vote Passed 11-0 Carried Unanimously
Member Approve Oppose Recuse
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Moved By: Margaret Fabrizio
Seconded By: David Shapiro
Motion Summary: Motion to Exit Executive Session. Moved by Alderperson Fabrizio,
Seconded by Alderperson Shapiro. All In Favor of exiting Executive Session. 11-0
Vote Passed 11-0 Carried Unanimously
Member Approve Oppose Recuse
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Moved By: Robert Cantelmo
Seconded By: Robin Trumble
Motion Summary: Resolution Authorizing and Approving Settlement Agreement to
An Action Relating to the Opioid Crisis-Various Defendants Moved by Mayor
Cantelmo, Seconded by Alderperson Trumble. All In Favor 11-0
Vote Passed 11-0 Carried Unanimously
10.2 Executive Session to Discuss a Personnel Matter
Member Approve Oppose Recuse
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Discussion Summary: Council entered into an Executive Session to discuss a
personnel matter and returned with a vote. Mayor Cantelmo introduced the
resolution appointing Carissa Ralbovsky as City Controller. Mayor Cantelmo read
the resolution into the record. Timestamp 100:03-1:09:46
Mayor Cantelmo introduced a resolution appointing Dr. Kehar Khan as Director of
Human Resources. Mayor Cantelmo read the resolution into the record. Mayor
Cantelmo thanked Acting City Manager Recckio for his diligence and attention on
prioritizing the hiring of these two critical administrative roles in the city.
Timestamp 1:09:51- 1:10:48
Moved By: Margaret Fabrizio
Seconded By: Robin Trumble
Motion Summary: Motion to Enter Into Executive Session to discuss a Personnel
Matter. Moved by Alderperson Fabrizio, Seconded by Alderperson Trumble. All In
Favor 11-0
Vote Passed 11-0 Carried Unanimously
Member Approve Oppose Recuse
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Moved By: Kayla Matos
Seconded By: Robin Trumble
Motion Summary: Motion to Exit Executive Session. Moved by Alderperson Matos,
Seconded by Alderperson Trumble. All In Favor 11-0
Vote Passed 11-0 Carried Unanimously
Member Approve Oppose Recuse
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Moved By: Robert Cantelmo
Seconded By: Ducson Nguyen
Motion Summary: Resolution- Appointment of City Controller. Moved by Mayor
Cantelmo, Seconded by Alderperson Nguyen. All In Favor 11-0
Vote Passed 11-0 Carried Unanimously
Member Approve Oppose Recuse
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Moved By: Robert Cantelmo
Seconded By: Kayla Matos
Motion Summary: Resolution Appointing Director of Human Resources moved by
Mayor Cantelmo, Seconded by Alderperson Matos. All In Favor 11-0
Vote Passed 11-0 Carried Unanimously
10.3 Executive Session To Discuss a Personnel Matter
11.City Manager Report
11.1 City Manager's Monthly Report- April 2026
12.Meeting Wrap Up
Member Approve Oppose Recuse
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Discussion Summary: Council was asked if there were immediate questions or
comments regarding the City Manager's Report prior to entering into Executive
Session to discuss a Personnel Matter. Timestamp 1:11:26-1:21:15
Discussion Summary: Council entered into Executive Session to discuss another personnel
matter, with on anticipated vote. The meeting will adjourn at the closing of the session.
Members of the public were asked to clear Chambers. Public order of business has
concluded. Timestamp 1:21:16-1:21:27
Moved By: Margaret Fabrizio
Seconded By: Robin Trumble
Motion Summary: Motion to Enter In Executive Session to Discuss a Personnel Matter.
Moved by Alderperson Fabrizio, Seconded by Alderperson Trumble. All In Favor 11-0
Vote Passed 11-0 Carried Unanimously
Member Approve Oppose Abstain
Robert Cantelmo X
Jorge DeFendini X
Kayla Matos X
Joe Kirby X
Ducson Nguyen X
Pat Sewell X
David Shapiro X
Robin Trumble X
Patrick Kuehl X
Hannah Shvets X
Margaret Fabrizio X
Public Comment Forum
Submitted: 05-06-2026
Adopted: 05-06-2018
Shaniqua Lewis, Deputy City Clerk
Carried Unanimously 10-0 (Absent: Matos)
Resolution Authorizing and Approving Settlement Agreements
to an Action Relating to the Opioid Crisis – Various Defendants
WHEREAS, the City has joined with many other municipalities in retaining outside counsel to represent the City’s
interests in recovering damages in nationwide litigation pertaining to the opioid epidemic; and
WHEREAS, litigation was commenced against several defendants, including manufacturers of opioids,
distributors of opioids, and chain pharmacies; and
WHEREAS, the litigation alleges causes of action against the following Defendants:
1.Associated Pharmacies, Inc (and American Associated Pharmacies),
2.J M Smith Corporation,
3.Louisiana Wholesale Drug Company, Inc.,
4.Morris and Dickson Co., North Carolina Mutual Wholesale Drug Company, Inc., and
5.United Natural Foods, Inc. (including its subsidiaries SuperValu and Advantage Logistics)
(collectively, “Defendants”); and
WHEREAS, Defendants have offered to settle the claims of the City and other local subdivisions, with the final
allocation to the City in an amount to be finalized depending on overall participation by subdivisions; and
WHEREAS, in December 2024, the Common Council approved a resolution authorizing and approving settlement
agreements in relation to several other defendants and received payment in connection with this settlement; and
WHEREAS, the City has entered into an agreement with Tompkins County for the purpose of administering opioid
settlement funds for the benefit of the City in accordance with the conditions and restrictions placed on the use of
such funds; and
WHEREAS, it is in the best interest of the City to resolve the above-referenced litigation with respect to the
Defendants and to enter into a proposed settlement agreement and release, as encouraged by outside counsel;
now, therefore be it
RESOLVED, that the City Attorney is hereby authorized to coordinate with outside counsel (Napoli
Shkolnik PLLC) to execute any and all appropriate documents on behalf of the City of Ithaca necessary to resolve
the claims against the Defendants; and be it further
RESOLVED, that the City Controller is authorized to accept any and all funds disbursed pursuant to the
settlement; and be it further
RESOLVED, that the City Controller is authorized to transfer all such funds to Tompkins County to be used for the
benefit of City residents pursuant to the Memorandum of Understanding between the City of Ithaca and Tompkins
County for the Distribution of Opioid Settlement Funds dated January 23, 2024, or any successor agreement that
may hereafter be executed with respect to opioid settlement funds.
Moved By- Mayor Cantelmo
Seconded By- Alderperson Trumble
Carried Unanimously 11-0
Exec Session -1
Executive Session – Resolution - Appointment of the City Controller
WHEREAS, the Search Committee and Acting City Manager have concluded their interviews for the
City Controller position; and
WHEREAS, the Acting City Manager recommends the appointment of Carissa Ralbovsky to the
position of City Controller; now, therefore, be it
RESOLVED, that Carissa Ralbovsky is hereby appointed to the position of Controller effective May
6, 2026 at Grade 12, Step 4 of the current Managerial Compensation Plan, with an annual salary of
$145,188; and be it further
RESOLVED, that for the period of May 6, 2026, through the month of June 2026, Carissa Ralbovsky
shall perform services in a part-time, remote capacity and shall be compensated on an hourly basis
for actual hours worked at a rate of $69.5345 which is the equivalent hourly rate of the approved
annual salary; and be it further
RESOLVED, that effective July 1, 2026, Carissa Ralbovsky shall assume the full duties of the City
Controller position on a full-time, in-person basis and shall thereafter be compensated on a
salaried basis in accordance with the Managerial Compensation Plan.
Moved by- Mayor Cantelmo
Seconded by- Alderperson Nguyen
Carried Unanimously 11-0
Exec Session-2
Executive Session – Resolution - Appointment of Director of Human Resources
WHEREAS, the Search Committee and Acting City Manager have concluded their interviews for the
Director of Human Resources position; and
WHEREAS, the Acting City Manager is recommending the appointment of Kehar Khan to the
position of Director of Human Resources; now, therefore, be it
RESOLVED, that Kehar Khan be and hereby is appointed to the position of Director of Human
Resources effective May 6 at Grade 11, Step 4 of the 2026 Managerial Compensation Plan, with an
annual salary of $133,199.
Moved by Mayor Cantelmo
Seconded by Alderperson Matos
Carried Unanimously 11-0
Exec Session 3
Date:
Time:
Location:
Watch Online:
Wednesday April 8, 2026
6:00 PM
City Hall Council Chambers
https://www.youtube.com/@CityofIthacaPublicMeetings
AMENDED AGENDA
April 8th 2026 COMMON COUNCIL REGULAR MEETING
AGENDA
1.Call to Order (10 Min)
1.1.
1.2.
1.3.
2.Proclamations and Awards
3.Review and Approval of Minutes (5 Min)
3.1.
4.Petitions and Hearings of Persons Before Council (60 Min)
4.1.
4.2.
5.Consent Agenda (5 Min)
5.1.
5.2.
5.3.
5.4.
5.5.
5.6.
5.7.
5.8.
5.9.
6.Order of Business- Public Safety
6.1.
7. Member Filed- Finance & Administration (30 Min)
7.1.
8.Member Filed- Miscellaneous (30 Min)
8.1.
9.Mayor Appointments (10 Min)
9.1.
10.Executive Session (40+ Min)
10.1.
10.2.
10.3.
11.City Manager Report
11.1.
12.Meeting Wrap Up
Emergency Evacuation Notice
Agenda Review
Reports from Municipal Officials
03-04-2026 Meeting Minutes
Statements From The Public
Privilege Of The Floor- Comments From Council & Mayor
Outdoor Dining Permit
Water Meter Cap
Hancock Street Bridge over Cascadilla Creek Replacement Project
East State Street Rehabilitation Project
Spencer Road Improvement Project
City Policy Priorities
IFD Grant Funding- Triad Foundation
Amend the 2026 Authorized Personnel Roster- Ithaca Youth Bureau
Resolution Wastewater Infrastructure Engineering Planning Grant (EPG)
Tactical Team Grant
Timeline Extension- Legal Opinion on Wrongful Discharge
Protected Cryptid and Official Cryptid of the City of Ithaca
Sustainability & Climate Justice Commission Appointment
Executive Session - Discussion of Pending or Potential litigation
Executive Session to Discuss a Personnel Matter
Executive Session To Discuss a Personnel Matter
City Manager's Monthly Report- April 2026
1
Public Comment Forum
The public can provide short statements during this portion of the meeting. 3 minutes is the maximum time
allotted, but the chair reserves the right to modify the amount of time per individual at the start of the meeting.
Only the first hour of the meeting is set aside for Public Comment. Groups of 3 or more speakers are allotted
more speaking time.
For Longer Speaking Time - Multiple speakers on the same topic can speak as a group with one Designated
Speaker to represent the Group. This will give you more time to share your thoughts and concerns during the
Public Comment Forum.
3-4 Persons with One Designated Speaker - Alotted 5 minutes
5 or More Persons with One Designated Speaker - Alotted 7 minutes
Can't Come to the Meeting but still want to speak?
Register to Speak Virtually - Click Here To Register
Attending the Meeting to Speak in Person? Pre-Registration Not Required
Comment Cards are provided to those who attend in person. Once you have filled out your Comment Card,
please hand your card to the Clerk. Your name will be called to speak in the order the cards are received.
Please Note Comment Cards will be accepted up until the Public Comment Forum begins or a maximum of 30
speakers, whichever comes first.
Once we have reached a maximum of 30 speakers, you can submit your comment using the Written Comment
Link Below.
Want to Submit a Comment and Not Speak in Person?
To Submit Written Comments - Click Here To Submit Written Comment
*Written comments submitted with be compiled and entered into the record.
2
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Clerk's Office
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Alan Karasin, City Clerk
DATE:April 8, 2026
RE:Outdoor Dining Permit
ITEM #:5.1
MEMORANDUM
ATTACHMENTS:
2026 Outdoor Dining Permit Resolution 1.pdf
3
DICE - Approval of Outdoor Dining Alcohol Permits
WHEREAS, several downtown restaurants have requested permission to utilize certain
areas along the Primary and Secondary Commons and sidewalks in the downtown core for
outdoor dining, and
WHEREAS, the Downtown Ithaca Alliance has requested permission for wine, beer, and
hard cider tasting and sales as part of their special events for 2026, and
WHEREAS, it is Common Council's responsibility to determine whether or not to allow the
serving and consumption of alcohol on City property, and
WHEREAS, Common Council has determined that the use of public property for outdoor
dining and special events including the responsible sale and consumption of alcohol, plays
an important role in the vibrancy of the downtown business district, and
WHEREAS, Common Council has determined that any use of this or similar public
property involving the sale and consumption of alcohol should be covered by a minimum of
$1,000,000 insurance under the Dram Shop Act; now, therefore be it
RESOLVED, For the year 2026, Common Council hereby approves the following revocable
alcoholic beverage permits for the outdoor sale and consumption of alcohol in accord with
the terms and conditions set forth in their applications, including minimum Dram Shop
coverage in the amount of $1,000,000 and the approval of an outdoor dining permit:
Collegetown Bagels
Creola
Food Lab By Luna
Revelry Yards
Simeons
The Lotus
Thompson and Bleecker
and, be it further
RESOLVED, That the Downtown Ithaca Alliance be authorized to arrange for wine, beer, and
hard cider tasting and sale of bottled wine, beer, and hard cider at booths during their
special events between the dates of January 1 to December 31, 2026, and shall comply
with all applicable state and local laws, and, be it further
RESOLVED, That the Downtown Ithaca Alliance or the participating winery or cider
company shall agree to maintain liability insurance in the amount of $1,000,000.00 and
Dram Shop Act coverage in the minimum amount of $1,000,000.00 naming the City of
4
Ithaca as an additional insured and shall provide evidence of such insurance to the City
Clerk prior to the event.
5
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Water and Sewer
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Scott Gibson
DATE:April 8, 2026
RE:Water Meter Cap
ITEM #:5.2
MEMORANDUM
Increasing commercial cap to $10k, continuing until project is done, and potentially increasing
cap for residential to $1,500
ATTACHMENTS:
Resolution_to_Renew_the_Program_to_Limit_Underpayments_of_Water_Bills_due_to_Meter_Replacements
(1).pdf
6
Resolution to Renew the Program to Limit Underpayments of Water Bills due to Meter
Replacements
WHEREAS, the Department of Public Works is in its third year of a project to replace
approximately 5500 water meters in the City of Ithaca as the current meters and remote
reading transmitters are reaching or have already reached the end of their useful life, and
WHEREAS, when the remote reading transmitter fails, water bills are based on estimated
readings from historical averages until the meter is replaced, and
WHEREAS, with each replacement, a final meter reading is physically taken from the old
meter, and differences between the final meter reading and the account record are
normally found, indicating an overpayment, or an underpayment by the customer, and
WHEREAS, most reading differences are minor and accounts can be balanced by minor
adjustments in future water bills, and
WHEREAS, some reading differences can be large due to a combination of multiple billing
cycles of estimated meter readings, and undetected water leaks that continued to go
unnoticed for a lengthy time period, and
WHEREAS, in its May 1, 2024 meeting, Common Council voted to cap the underpayment
limit to its customers at $1,000 from a time period of January 1, 2021 though December 31,
2025 regardless of whether the user was a commercial or residential customer, and
WHEREAS, in as much as the meter replacement program is not yet complete, the cap has
now expired and customers have no underpayment relief as of December 31, 2025, and
WHEREAS, commercial water users consume a proportionally larger amount of water than
residential making the cap inequitable where it is desirous to require commercial users to
have their own separate underpayment cap, now therefore be it
RESOLVED, that the City will extend its underpayment cap program from January 1, 2026
until the City’s meter replacement program is complete, and be it further
RESOLVED, that the City has reviewed its underpayment data from the meters replaced
since January 1, 2021, and believes that a maximum limit of $1,500 be set for residential
underpayments due to meter reading differences, and $10,000 be set for commercial
underpayments due to meter reading differences, and be it further
RESOLVED, that an underpayment limit of $1,500 applies only once per metered service
replaced between January 1, 2021 and the end of the City meter replacement project for
residential users, and be it further
7
RESOLVED, that an underpayment limit of $10,000 will apply only once per metered service
replaced between January 1, 2021 and the end of the City meter replacement project for
commercial users, and be it further
RESOLVED, that the City of Ithaca will collect underpayments up to the limit(s) set herein,
through a lump sum adjustment to the following quarterly water bill, with a 2-year payment
plan option available upon request to the City Chamberlain.
8
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Department of Public Works
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:John Licitra
DATE:April 8, 2026
RE:Hancock Street Bridge over Cascadilla Creek Replacement Project
ITEM #:5.3
MEMORANDUM
The Hancock Street over Cascadilla Creek Bridge Replacement Project creates a new capital
project. A resolution is needed, design funds will be needed in 2026-2027, but most funding
will not be needed until 2029-2030.
ATTACHMENTS:
Resolution- Hancock Street Bridge.pdf
Hancock_Work_Session_Memo_to_Council_Combined_John_Licitra.pdf
9
Hancock Street over Cascadilla Creek Bridge Replacement, BIN 2210490 Project-
Resolution
WHEREAS, a project for replacement of the Hancock Street Bridge over Cascadilla Creek, P.I.N.
375773 (“the Project”) is eligible for funding under Title 23 U.S. Code as administered by the
Federal Highway Administration (FHWA), as amended, that calls for the apportionment of the
costs to be borne at the ratio of 80% federal funds and 20% non-federal funds, and
WHEREAS, the City of Ithaca will design, let, and administer all phases of the Project that is
identified on the 2026-2030 Transportation Improvement Program budget, and
WHEREAS, the City of Ithaca desires to advance the Project by making a commitment of 100%
of the non-federal share of the costs of Scoping, Preliminary Design, Detailed Design, Right of
Way (ROW) Incidentals and Acquisition, Construction, and Construction Support and Inspection
work for the Project or portions thereof, and
WHEREAS, this project constitutes a reconstruction of facility in -kind on the same site as well as
maintenance or repair involving no substantial change in an existing facility, and is therefore a
Type II action under the National Environmental Policy Act (NEPA) Regu lation and in accordance
with 6 NYCRR Part 617 requiring no environmental review; and
Now therefore, the Common Council, duly convened does hereby
RESOLVED, that the Common Council hereby approves the Project; and be it hereby further
RESOLVED, that the Common Council hereby authorizes the City of Ithaca to pay in the first
instance 100% of the federal and non-federal share of the Scoping, Preliminary Design, Detailed
Design, ROW Incidentals and ROW Acquisition, Construction, and Construction Support and
Inspection work for the project thereof; and be it further
RESOLVED, that Common Council hereby establishes Capital Project #____ in an amount not to
exceed the sum of $3,282,500.00 is hereby appropriated from the issuance of Serial Bonds with
repayment for the federal and NYS share being $2,626,000 and the City’s estimated share of
the project cost not to exceed 20% or $656,500.00 and made available to cover the cost of
participation in the above phases of the Project; and it is further
RESOLVED, that the Common Council of the City of Ithaca hereby agrees that the City of Ithaca
shall be responsible for all costs of the Project, including costs which exceed the amount of
reimbursement available from the awarded amount to the City of Ithaca, and it is further
RESOLVED, that in the event the costs of the Project exceed the amount appropriated above,
Common Council of the City of Ithaca shall convene as soon as possible to appropriate said
10
excess amount immediately upon the notification by the DPW division of Engineering staff
and/or New York State Department of Transportation (NYSDOT) thereof, and it is further
RESOLVED, that the City Manager of the City of Ithaca of the County of Tompkins be and is
hereby authorized to sign all necessary Agreements, certifications, and reimbursement requests
with NYSDOT to secure Federal Aid and Marchiselli Aid on behalf of the City of Ithaca and the
Superintendent of Public Works is authorized to sign all necessary construction documents,
contracts, certifications and reimbursement requests, in connection with the advancement or
approval of the Project and providing for the administration of the Project and the
municipality’s funding of the Project costs, and it is further
RESOLVED, that the Superintendent of Public Works be and is hereby authorized to administer
the above project, and it is further
RESOLVED, that the City of Ithaca will be responsible for all maintenance of the Project; an d it is
further
RESOLVED, that a certified copy of this resolution be filed with the New York State
Commissioner of Transportation by attaching it to any necessary Agreement in connection with
the Project, and it is further
RESOLVED, that this Resolution shall take effect immediately.
11
M E M O R A N D U M
Date: 19 February 2026
To: Common Council
From: Johnathan Licitra, Civil Engineer, DPW—Engineering Division
RE: Hancock Street over Cascadilla Creek Bridge Replacement Project
EXECUTIVE SUMMARY
The Hancock Street over Cascadilla Creek Bridge Replacement Project creates a new capital project.
Design funds will be needed in 2026-2027, but most funding will not be needed until 2029-2030.
PROJECT HISTORY, BACKGROUND, & ANALYSIS
Hancock St. Bridge was built in 1931—although detailed construction plans are not on-file. In 2009
minor repairs were completed to address a Yellow Structural Flag. Additional surface treatments (i.e. paving)
has occurred over the past 90+ years. The current bridge inspection from 7/30/2025 rated the overall bridge
condition as “poor” (4.5). A general description of the rating system can be found here: SNBI Transition
Resource Tables.xlsx
POLICY ALIGNMENT STATEMENT
This project aligns with the City’s goal of being more accessible to all community members and
improves the longevity of safe, reliable infrastructure. It continues the City’s mission and compliance with the
Comprehensive Plan to maintain existing City transportation infrastructure.
QUESTIONS FOR COUNCIL
• If the project is not funded, then what happens to the existing Ithaca-Tompkins County
Transportation Council Transportation (ITCTC) Improvement Program (TIP)?
• If the project is not funded, then the bridge will remain open until serious safety flags cause the
facility to be temporarily weight listed and potentially closed. Is this an acceptable plan?
• If the project is not completed, then needs will remain; designs and future construction costs
will continue to rise. Is this an acceptable strategy?
12
BUDGET IMPLICATIONS & FUNDING
This request is for a new Capital Project. The NYS DOT State Local Agreement (SLA) signing process can
take 5-9 months to be finalized. The design process takes 2-3 years depending upon NYS and federal review
times with construction scheduled for 2029-2030. Current project funds come from approximately 80%
Federal & NYS, and 20% local. The City of Ithaca resolution is written to approve the total project cost up to
$3,282,500 and the City local share is $656,500.
Additionally, past practice for SLAs that progress into Design and Construction phases, NYS will further
reduce the local share to 5% by using NYS Marchiselli Program funds. The current TIP does not detail the
Marchiselli fund amounts for future commitments (i.e. Construction funding), but NYS has been funding this
program annually.
The City ’s local share would be covered via capital bonding. The maximum local cost for the design
funds in 2026 would be $19,125 or 5%—although its likely that most of the costs will be incurred in 2027-2028.
Specific details from the current SLA for the Design funds are below:
REQUIRED PUBLIC AMENITIES
The proposed bridge design will comply with current NYS DOT highway design guidelines and comply
with ADA.
NEXT STEPS
Additional information is found in the attached memo and TIP budget details. A resolution is drafted to
fund the full project at the next CC meeting.
13
CITY OF ITHACA ENGINEERING DEPARTMENT
108 E. Green Street, Rm 204
Ithaca, New York 14850-6590
OFFICE OF THE CITY ENGINEER
Telephone: 607/274-6530 Fax: 607/274-6587
“An Equal Opportunity Employer with a commitment to workforce diversification.”
MEMORANDUM
TO: Common Council
FROM: Johnathan Licitra, Civil Engineer
DATE: 12 February 2026
RE: Hancock St. over Cascadilla Creek Bridge Replacement Project, BIN 2210490
Please find attached a resolution seeking Common Council authorization to pay 100% of the
Federal/State share of the project cost in the first instance. This project is on the Ithaca-
Tompkins County Transportation Council (ITCTC) 2026-2030 Transportation Improvement
Program (TIP).
This resolution is required to begin the NYS DOT State Local Agreement signing process which
can take 5-9 months. The design process takes 2-3 years depending upon NYS and federal
review times with construction scheduled for 2029-2030. Current project costs will be split
approximately 80% Federal & NYS, and 20% local. The City of Ithaca resolution is written to
approve the total project cost up to $3,282,500 and the City local share of $656,500.
--------------------------------------------------------------------------------------------------------------------
The project will include the following:
• Overview: bridge has a 45’ span and was built in 1931. The street is classified as a Major
Collector and has an Annual Average Daily Traffic of 1,584 vehicles.
• Replacement of all structural and substructure members.
• Replacement of guiderails, curbs, sidewalk, and wearing surface to meet current NYS
Highway Design principles and NYS ADA compliance requirements.
• Construction coordination with all utilities (water, sewer, NYSEG).
If you have any questions, please call me @ 607-274-6534 or email me jlicitra@cityofithaca.org
14
Page 2 of 2
Figure 1. Bridge Location Map
Figure 2. Additional Photos from 2023, 2026
15
16
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Dept of Public Works-Engineering
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Johnathan Licitra, Civil Engineer
DATE:April 8, 2026
RE:East State Street Rehabilitation Project
ITEM #:5.4
MEMORANDUM
The East State Street Rehabilitation from Mitchell St. to Ithaca East City Line creates a new
capital project. A resolution is needed, design funds will be needed in 2026-2027, but most
funding will not be needed until 2029-2030.
ATTACHMENTS:
Resolution- East State Street Rehab.pdf
East_St_St_Rehab_Work_Session_Memo_to_Council_John_Licitra.pdf
17
East State Street Rehabilitation, PIN 375772 Project-Resolution
WHEREAS, a project for rehabilitation of the East State Street from Mitchell Street to Ithaca
East City Line, P.I.N. 375772 (“the Project”) is eligible for funding under Title 23 U.S. Code as
administered by the Federal Highway Administration (FHWA), as amended, that calls for the
apportionment of the costs to be borne at the ratio of 80% federal funds and 20% non-federal
funds, and
WHEREAS, the City of Ithaca will design, let, and administer all phases of the Project that is
identified on the 2026-2030 Transportation Improvement Program budget, and
WHEREAS, the City of Ithaca desires to advance the Project by making a commitment of 100%
of the non-Federal share of the costs of Scoping, Preliminary Design, Detailed Design, Right of
Way (ROW) Incidentals and Acquisition, Construction, and Construction Support and Inspection
work for the Project or portions thereof, and
WHEREAS, this project constitutes a reconstruction of facility in -kind on the same site as well as
maintenance or repair involving no substantial change in an existing facility, and is therefore a
Type II action under the National Environmental Policy Act (NEPA) Regu lation and in accordance
with 6 NYCRR Part 617 requiring no environmental review; and
Now therefore, the Common Council, duly convened does herby
RESOLVED, that the Common Council hereby approves the Project; and be it hereby further
RESOLVED, that the Common Council hereby authorizes the City of Ithaca to pay in the first
instance 100% of the federal and non-federal share of the Scoping, Preliminary Design, Detailed
Design, ROW Incidentals and ROW Acquisition, Construction, and Construction Support and
Inspection work for the project thereof; and be it further
RESOLVED, that Common Council hereby establishes Capital Project #____ in an amount not to
exceed the sum of $3,803,500.00 is hereby appropriated from the issuance of Serial Bonds with
repayment for the Federal and NYS share being $3,042,800 and the City’s estimated share of
the project cost not to exceed 20% or $760,700.00 and made available to cover the cost of
participation in the above phases of the Project; and it is further
RESOLVED, that the Common Council of the City of Ithaca hereby agrees that the City of Ithaca
shall be responsible for all costs of the Project, including costs which exceed the amount of
reimbursement available from the awarded amount to the City of Ithaca, and it is further
RESOLVED, that in the event the costs of the Project exceed the amount appropriated above,
Common Council of the City of Ithaca shall convene as soon as possible to appropriate said
18
excess amount immediately upon the notification by the Engineering staff and/or New York
State Department of Transportation (NYSDOT) thereof, and it is further
RESOLVED, that the City Manager of the City of Ithaca of the County of Tompkins be and is
hereby authorized to sign all necessary Agreements, certifications, or reimbursement requests
with NYSDOT to secure Federal Aid and Marchiselli Aid on behalf of the City of Ithaca and the
Superintendent of Public Works is authorized to sign all necessary construction documents,
contracts, certifications and reimbursement requests, in connection with the advancement or
approval of the Project and providing for the administration of the Project and the
municipality’s funding of the Project costs, and it is further
RESOLVED, that the Superintendent of Public Works be and is hereby authorized to administer
the above project, and it is further
RESOLVED, that the City of Ithaca will be responsible for all maintenance of the Project; an d it is
further
RESOLVED, that a certified copy of this resolution be filed with the New York State
Commissioner of Transportation by attaching it to any necessary Agreement in connection with
the Project, and it is further
RESOLVED, That this Resolution shall take effect immediately.
19
M E M O R A N D U M
Date: 19 February 2026
To: Common Council
From: Johnathan Licitra, Civil Engineer, DPW—Engineering Division
RE: East State Street Rehabilitation Project
EXECUTIVE SUMMARY
The East State Street Rehabilitation from Mitchell St. to Ithaca East City Line creates a new capital
project. Design funds will be needed in 2026-2027, but most funding will not be needed until 2029-2030.
PROJECT HISTORY, BACKGROUND, & ANALYSIS
East State Street, also known as State Touring Route 79, is located on the east hill of Ithaca. In 2005, a
mill and pave surface treatment was applied. Over the past years, NYSEG Gas utility has replaced gas mains
and services. This project location would continue from where the last street repair project limits left-off in
2024.
POLICY ALIGNMENT STATEMENT
This project aligns with the City’s goal of being more accessible to all community members and
improves the longevity of safe, reliable infrastructure. It continues the City’s mission and compliance with the
Comprehensive Plan to maintain existing City transportation infrastructure.
QUESTIONS FOR COUNCIL
• If the project is not funded, then what happens to the existing Ithaca-Tompkins County
Transportation Council Transportation (ITCTC) Improvement Program (TIP)?
• If the project is not funded, then the road surface conditions will continue to degrade. Is this an
acceptable plan?
• If the project is not completed, then needs will remain; designs and future construction costs
will continue to rise. Is this an acceptable strategy?
20
BUDGET IMPLICATIONS & FUNDING
This request is for a new Capital Project. The NYS DOT State Local Agreement (SLA) signing process can
take 5-9 months to be finalized. The design process takes 2-3 years depending upon NYS and federal review
times with construction scheduled for 2029-2030. Current project funds come from approximately 80%
Federal & NYS, and 20% local. The City of Ithaca resolution is written to approve the total project cost up to
$3,803,500 and the City local share is $760,700.
Additionally, past practice for SLAs that progress into Design and Construction phases, NYS will further
reduce the local share to 5% by using NYS Marchiselli Program funds. The current TIP does not detail the
Marchiselli fund amounts for future commitments (i.e. Construction funding), but NYS has been funding this
program annually.
The City’s local share would be covered via capital bonding. The maximum local cost for the design
funds in 2026 would be $31,800 or 5%—although its likely that most of the costs will be incurred in 2027-2028.
Specific details from the current SLA for the Design funds are below:
REQUIRED PUBLIC AMENITIES
The proposed highway design will comply with current NYS DOT highway design guidelines and comply
with ADA.
NEXT STEPS
Additional information is found in the attached memo and TIP budget details. A resolution is drafted to
fund the full project at the next CC meeting.
21
CITY OF ITHACA ENGINEERING DEPARTMENT
108 E. Green Street, Rm 204
Ithaca, New York 14850-6590
OFFICE OF THE CITY ENGINEER
Telephone: 607/274-6530 Fax: 607/274-6587
“An Equal Opportunity Employer with a commitment to workforce diversification.”
MEMORANDUM
TO: Common Council
FROM: Johnathan Licitra, Civil Engineer
DATE: 19 February 2026
RE: East State St. Rehabilitation, Mitchell St. to Ithaca E. City Line Project
Please find attached a resolution seeking Common Council authorization to pay 100% of the
Federal/State/City share of the project cost in the first instance. This project is on the Ithaca-
Tompkins County Transportation Council (ITCTC) 2026-2030 Transportation Improvement
Program (TIP).
This resolution is required to begin the NYS DOT State Local Agreement signing process which
can take 5-9 months. The design process takes 2-3 years depending upon NYS and Federal
review times with construction scheduled for 2029-2030. Current project funds come from
approximately 80% Federal & NYS, and 20% local. The City of Ithaca resolution is written to
approve the total project cost up to $3,803,500 and the City local share is $760,700.
--------------------------------------------------------------------------------------------------------------------
The project will include the following:
• Major road rehabilitation of East State St. (NYS Touring Route 79) from Mitchell St.
intersection to the Ithaca East City line—approx. 0.7 miles in road length. The street is
classified as a Principal Arterial and has an Annual Average Daily Traffic of 5,606
vehicles.
• Replacement of wearing surface, guiderails, curbs, sidewalk, storm sewer and retaining
wall conditions to meet current NYS Highway Design principles and NYS ADA compliance
requirements.
• Construction coordination with all utilities (water, sewer, NYSEG).
If you have any questions, please call me @ 607-274-6534 or email me jlicitra@cityofithaca.org
22
Page 2 of 2
Figure 1. Project Location Map
Figure 2. Photos from 2024, 2026
23
TIP date 2025 PIN 375772 BIN
Project Name East State Street Rehabilitation
Sponsor City of Ithaca
Description Rehabilitates East State Street from Mitchell St to Ithaca East City Line. Work will address pavement failings, storm
sewer and retaining wall conditions, and pedestrian facilities including sidewalks, crosswalks, and ramps. City of
Ithaca, Tompkins CO.
Fund Source: NHPP/MED URBAN/STBG-FLEX
Project Element Funding Date Obligated Date 25/26 26/27 27/28 28/29 29/30 5 YR Total
A-1-Scoping NHPP $0 11-25 $100,000 $0 $0 $0 $0 $100,000
B-4-Preliminary Design NHPP $0 11-25 $286,000 $0 $0 $0 $0 $286,000
C-7-Detailed Design NHPP $0 11-25 $250,000 $0 $0 $0 $0 $250,000
G-18-Construction NHPP $0 11-29 $0 $0 $0 $0 $929,000 $929,000
G-19-Construction_1 STBG-FLEX $0 11-29 $0 $0 $0 $0 $1,571,000 $1,571,000
G-20-Construction_2 MED URBAN $0 11-29 $0 $0 $0 $0 $292,500 $292,500
H-22-Inspection MEDIUM URBAN $0 11-29 $0 $0 $0 $0 $375,000 $375,000
Total: $0 $636,000 $0 $0 $0 $3,167,500 $3,803,500 Federal Funding: $0 $508,800 $0 $0 $0 $2,534,000 $3,042,800 State Funding: $0 $0 $0 $0 $0 $0 $0 Local Funding: $0 $127,200 $0 $0 $0 $633,500 $760,700
24
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Dept of Public Works-Engineering
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Johnathan Licitra, Civil Engineer, DPW- Engineering Division
DATE:April 8, 2026
RE:Spencer Road Improvement Project
ITEM #:5.5
MEMORANDUM
The Spencer Road Improvements from the Elmira Road / S. Albany Street roundabout to
Stone Quarry Road creates a new capital project. A resolution is needed, design funds will be
needed in 2026-2027, but most funding will not be needed until 2028-2029.
ATTACHMENTS:
Resolution- Spencer Road Improvements.pdf
Spencer_Rd_Improvements_Work_Session_Memo_to_John_Licitra.pdf
25
Spencer Road Improvements, PIN 375774 Project-Resolution
WHEREAS, a project for rehabilitation of Spencer Road from the Elmira Road / S. Albany Street
roundabout to Stone Quarry Road, P.I.N. 375774 (“the Project”) is eligible for funding under
Title 23 U.S. Code as administered by the Federal Highway Administration (FHWA), as amended,
that calls for the apportionment of the costs to be borne at the ratio of 80% federal funds and
20% non-federal funds, and
WHEREAS, the City of Ithaca will design, let, and administer all phases of the Project that is
identified on the 2026-2030 Transportation Improvement Program budget, and
WHEREAS, the City of Ithaca desires to advance the Project by making a commitment of 100%
of the non-Federal share of the costs of Scoping, Preliminary Design, Detailed Design, Right of
Way (ROW) Incidentals and Acquisition, Construction, and Construction Support and Inspection
work for the Project or portions thereof, and
WHEREAS, this project constitutes a reconstruction of facility in -kind on the same site as well as
maintenance or repair involving no substantial change in an existing facility, and is therefore a
Type II action under the National Environmental Policy Act (NEPA) Regu lation and in accordance
with 6 NYCRR Part 617 requiring no environmental review; and
Now therefore, the Common Council, duly convened does herby
RESOLVED, that the Common Council hereby approves the Project; and be it hereby further
RESOLVED, that the Common Council hereby authorizes the City of Ithaca to pay in the first
instance 100% of the federal and non-federal share of the Scoping, Preliminary Design, Detailed
Design, ROW Incidentals and ROW Acquisition, Construction, and Construction Support and
Inspection work for the project thereof; and be it further
RESOLVED, that Common Council hereby establishes Capital Project #____ in an amount not to
exceed the sum of $1,088,500.00 is hereby appropriated from the issuance of Serial Bonds with
repayment for the Federal and NYS share being $870,800 and the City’s estimated share of the
project cost not to exceed 20% or $217,700.00 and made available to cover the cost of
participation in the above phases of the Project; and it is further
RESOLVED, that the Common Council of the City of Ithaca hereby agrees that the City of Ithaca
shall be responsible for all costs of the Project, including costs which exceed the amount of
reimbursement available from the awarded amount to the City of Ithaca, and it is further
RESOLVED, that in the event the costs of the Project exceed the amount appropriated above,
Common Council of the City of Ithaca shall convene as soon as possible to appropriate said
26
excess amount immediately upon the notification by the Engineering staff and/or New York
State Department of Transportation (NYSDOT) thereof, and it is further
RESOLVED, that the City Manager of the City of Ithaca of the County of Tompkins be and is
hereby authorized to sign all necessary Agreements, certifications, or reimbursement requests
with NYSDOT to secure Federal Aid and Marchiselli Aid on behalf of the City of Ithaca and the
Superintendent of Public Works is authorized to sign all necessary construction documents,
contracts, certifications and reimbursement requests, in connection with the advancement or
approval of the Project and providing for the administration of the Pr oject and the
municipality’s funding of the Project costs, and it is further
RESOLVED, that the Superintendent of Public Works be and is hereby authorized to administer
the above project, and it is further
RESOLVED, that the City of Ithaca will be responsible for all maintenance of the Project; an d it is
further
RESOLVED, that a certified copy of this resolution be filed with the New York State
Commissioner of Transportation by attaching it to any necessary Agreement in connection with
the Project, and it is further
RESOLVED, That this Resolution shall take effect immediately.
27
M E M O R A N D U M
Date: 19 February 2026
To: Common Council
From: Johnathan Licitra, Civil Engineer, DPW—Engineering Division
RE: Spencer Road Improvement Project
EXECUTIVE SUMMARY
The Spencer Road Improvements from the Elmira Road / S. Albany Street roundabout to Stone Quarry
Road creates a new capital project. Design funds will be needed in 2026 -2027, but most funding will not be
needed until 2028-2029.
PROJECT HISTORY, BACKGROUND, & ANALYSIS
Spencer Road is located on the southside of Ithaca. In 1997, the road received a full depth pavement
replacement and an asphalt skim coat treatment occurred in 2024. In 2017, the Sidewalk Improvement
District work plan paid for preliminary design plans to alleviate pedestrian safety concerns. Pedestrian safety
enhancements have not occurred due to funding limitations.
POLICY ALIGNMENT STATEMENT
This project aligns with the City’s goal of being more accessible to all community members and
improves the longevity of safe, reliable infrastructure. It continues the City’s mission and compliance with the
Comprehensive Plan to maintain existing City transportation infrastructure.
QUESTIONS FOR COUNCIL
• If the project is not funded, then what happens to the existing Ithaca-Tompkins County
Transportation Council Transportation (ITCTC) Improvement Program (TIP)?
• If the project is not funded, then the road surface conditions will continue to degrade. Is this an
acceptable plan?
• If the project is not completed, then needs will remain; designs and future construction costs
will continue to rise. Is this an acceptable strategy?
28
BUDGET IMPLICATIONS & FUNDING
This request is for a new Capital Project. The NYS DOT State Local Agreement (SLA) signing process can
take 5-9 months to be finalized. The design process takes 2-3 years depending upon NYS and federal review
times with construction scheduled for 2028-2029. Current project funds come from approximately 80%
Federal NYS, and 20% local. The City of Ithaca resolution is written to approve the total project cost up to
$1,088,500 and the City local share is $217,700.
Additionally, past practice for SLAs that progress into Design and Construction phases, NYS will further
reduce the local share to 5% by using NYS Marchiselli Program funds. The current TIP does not detail the
Marchiselli fund amounts for future commitments (i.e. Construction funding), but NYS has been funding this
program annually.
The City ’s local share would be covered via capital bonding. The maximum local cost for the design
funds in 2026 would be $14,250 or 5%—although its likely that most of the costs will be incurred in 2027-2028.
Specific details from the current SLA for the Design funds are below:
REQUIRED PUBLIC AMENITIES
The proposed highway design will comply with current NYS DOT highway design guidelines and comply
with ADA.
NEXT STEPS
Additional information is found in the attached memo and TIP budget details. A resolution is drafted to
fund the full project at the next CC meeting.
29
CITY OF ITHACA ENGINEERING DEPARTMENT
108 E. Green Street, Rm 204
Ithaca, New York 14850-6590
OFFICE OF THE CITY ENGINEER
Telephone: 607/274-6530 Fax: 607/274-6587
“An Equal Opportunity Employer with a commitment to workforce diversification.”
MEMORANDUM
TO: Common Council
FROM: Johnathan Licitra, Civil Engineer
DATE: 19 February 2026
RE: Spencer Road Improvement Project: from the Elmira Road / S. Albany Street
roundabout to Stone Quarry Road
Please find attached a resolution seeking Common Council authorization to pay 100% of the
Federal/State/City share of the project cost in the first instance. This project is on the Ithaca-
Tompkins County Transportation Council (ITCTC) 2026-2030 Transportation Improvement
Program (TIP).
This resolution is required to begin the NYS DOT State Local Agreement signing process which
can take 5-9 months. The design process takes 2-3 years depending upon NYS and Federal
review times with construction scheduled for 2028-2029. Current project funds come from
approximately 80% Federal & NYS, and 20% local. The City of Ithaca resolution is written to
approve the total project cost up to $1,088,500 and the City local share is $217,700.
The project will include the following:
• Major road rehabilitation of Spencer Road from the Elmira Road / S. Albany Street
roundabout to Stone Quarry Road—approx. 0.4 miles in road length. The street is
classified as a Major Collector and has an Annual Average Daily Traffic of 3,903 vehicles.
• Replacement of wearing surface, guiderails, curbs, new sidewalks and crosswalks, storm
sewer and retaining wall conditions to meet current NYS Highway Design principles and
NYS ADA compliance requirements. Note: The current road profile is quite narrow at
some sections, and offers limited-to-no pedestrian safety areas due to steep
embankments and deep ditches.
• Construction coordination with all utilities (water, sewer, NYSEG).
If you have any questions, please call me @ 607-274-6534 or email me jlicitra@cityofithaca.org
30
Page 2 of 2
Figure 1. Project Location Map
Figure 2. Photos from 2024, 2026
31
32
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Mayor's Office
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Mayor Robert Cantelmo & Acting City Manager, Dominick Recckio
DATE:April 8, 2026
RE:City Policy Priorities
ITEM #:5.6
MEMORANDUM
Resolution Establishing City Policy Priorities for Executive Administration 2026.
ATTACHMENTS:
CC-Master_Priorities_Resolution_Finalized.pdf
33
Resolution Establishing City Policy Priorities for Executive Administration 2026
WHEREAS, the City of Ithaca operates under a Mayor-Council-Manager form of government, in which the
city manager serves as the responsible party for the daily administration of government and the policies and
directives of the mayor and Common Council; and
WHEREAS, on September 3, 2025 the Common Council adopted the vision statements and strategic goals
drafted by the Mayor’s advisory committees on legislative policy (Appendix A); and
WHEREAS, the Mayor was charged by Council to work with the administration to develop and bring
forward draft proposals, amendments to existing laws, and policy briefings for consideration of the
Common Council that reflects said adopted findings; and
WHEREAS, on December 3, 2025 the Mayor designated and Council affirmed that Deputy City Manager
Recckio as Acting City Manager effective January 1, 2026 and charged the Acting City Manager to “deliver
and implement, in consultation with the mayor, a 2026 Executive Workplan for Common Council’s legislative
priorities and direction, aligning departmental goals, identifying responsible staff and timelines. After approval
by Common Council, the acting city manager shall provide quarterly administrative performance reports
summarizing departmental outcomes, project milestones, and progress toward legislative objectives;” and
WHEREAS, Council committed, in that authorizing resolution, to adopting policy priorities to guide the
2026 Executive Workplan no later than February 2026, but required additional time to confer, deliberate, and
prioritize; and
WHEREAS, the Mayoral advisory groups have circulated memoranda to relevant city departments and
received their feedback about bandwidth, achievability, and scope; and
WHEREAS, the Mayor has refined the items within each advisory memo in consultation with the Acting
City Manager to ensure they are Specific, Measurable, Achievable, Relevant, and Time-bound for 2026 and, as
appropriate, the 2027 budgeting process; now therefore be it
RESOLVED, that the Acting City Manager will take all appropriate steps to implement and administer the
policy goals of the City of Ithaca stated in this resolution; and be it further
RESOLVED, that the Acting City Manager, in consultation with the Mayor, will develop, deliver, and
implement, after adoption by the Common Council, an executive workplan with quarterly quantitative and
qualitative performance updates, pursuant to the procedures and requirements outlined in “Resolution of the
Common Council of the City of Ithaca Establishing Oversight and Performance Reporting Protocols for the
Acting City Manager” (December 3, 2025); and be it further
RESOLVED, that the executive workplan shall be structured to include, for each priority in this resolution,
Specific, Measurable, Achievable, Relevant, and Time-bound goals; quarterly milestones; the lead department
or responsible official; and performance measures for outputs and policy outcomes that can be objectively
evaluated and transparently tracked by the Mayor, Common Council, and the public, and that quarterly
performance updates shall identify progress made, missed milestones, reasons for delay, and corrective
actions, and any policy or resource decisions needed from the Mayor or Common Council; and be it further
RESOLVED, that progress toward the goals and milestones contained in the executive workplan and
quarterly performance updates shall inform the Mayor and Common Council’s ongoing evaluation of
administrative performance and progress toward adopted legislative priorities; and be it further
RESOLVED, that this resolution take effect upon adoption; and be it finally
34
RESOLVED, that the Mayor and Common Council adopt the following legislative priorities for 2026-2027:::
A. Housing
a. It is the policy of the City to establish a citywide policy requiring minimum residential
densities of 20 dwelling units per acre in designated urban core areas and 10 dwelling units
per acre in urban edge areas. These density targets may be implemented through, without
limitation, zoning amendments, code modifications, and planning documents to support
housing affordability, sustainability, and long-term growth. This policy is consistent with the
2015 Comprehensive Plan 1 and supersedes any conflicting prior policy guidance.
b. Request that the Zoning Advisory Committee recommend to the Mayor and Common
Council a comprehensive zoning reform package to modernize land use regulations in
alignment with adopted housing, equity, and sustainability goals to promote density goals,
middle housing, by-right development, parking mandate reform or abolition, and affordable
housing and cooperative ownership incentives.
c. Prepare and submit for the consideration of the Mayor and Common Council Objective
Design Standards and associated administrative reforms that shift residential and mixed-use
development toward predictable, ministerial approval processes and limit discretionary
review processes and establish predictable timelines.
B. Economic & Community Development
a. It is the policy of the City to advance focused planning and coordination efforts to support
revitalization of the West MLK Street Corridor, including assessment of land use conditions,
infrastructure needs, business mix, and barriers to reinvestment. Emphasize community
engagement, alignment with housing and transportation initiatives, and identification of
near-term public actions that can catalyze private and nonprofit investment; and
b. Prepare and submit for the consideration of the Mayor and Common Council code
modernization and streamlining efforts to reduce barriers to business formation, expansion,
and redevelopment, particularly for small businesses, locally owned enterprises, and
neighborhood-level commercial nodes.
c. Prepare and submit for the consideration of the Mayor and Common Council a plan and
associated costs to develop a comprehensive, regularly updated economic data dashboard for
City policymakers to track local economic conditions, performance trends, and equity
outcomes. The dashboard should integrate indicators such as employment and wages,
business activity, commercial vacancy, housing affordability, tax base trends, and
neighborhood-level investment, and be designed to inform policy decisions, budget
deliberations, and program evaluation.
C. Public Works & Operations
a. It is the policy of the City to strengthen coordination between Public Works capital planning
and citywide housing, sustainability, and accessibility objectives, including alignment of
street, utility, and right-of-way investments with development activity, climate resilience
priorities, ADA compliance, and long-range land use plans.
b. Advance flood mitigation actions to protect city neighborhoods impacted by the revised
FEMA flood maps. Prepare and submit for the consideration of the Mayor and Common
Council any legislation, capital investments, or administrative actions necessary to support
this infrastructure and public safety priority.
c. Prepare and submit for the consideration of the Mayor and Common Council a
comprehensive, long-range Facilities Master Plan addressing the condition, capacity,
location, and future needs of City-owned facilities, to inform capital planning, budget
decisions, facilities maintenance, workforce needs, and service delivery over the next decade.
D. Finance & Administration
1 See page 37 of the Plan Ithaca, citing low-density residential at 10 dwelling units per acre, medium-density between 10-
20 dwelling units per acre, and higher-density residential as significantly more.
35
a. It is the policy of the City to advance a coordinated effort to bring financial records,
reconciliations, and supporting documentation into a consistent, auditable state for fiscal
years 2022 through 2025. Fully implement the City’s Corrective Action Plan from the most
recent NYS Audit.
b. Implement Council policies adopted in November 2025 requiring permanent (1) general
fund balance policy; and (2) debt reduction, BAN conversion, and equipment replacement
strategies.
c. Prepare and submit for the consideration of the Mayor and Common Council a plan and
associated costs to develop performance-informed budgeting frameworks and long-range
capital planning for 2028 budget cycle and beyond.
E. Sustainability, Adaptability, and Resilience
a. It is the policy of the City to support implementation of the City’s adopted Climate Action
Plan by having staff prepare and submit for the consideration of the Mayor and Common
Council appropriate legislation or strategies , focusing on the domains of housing, labor,
public health, racial equity, power reliability, and emergency response.
b. Prepare and submit for the consideration of the Mayor and Common Council a capital
project budget that complies with adopted Justice50 policy.
F. Human Services and Quality of Life
a. It is the policy of the City to promote participatory programs, community-driven planning
efforts, and support for civic infrastructure that fosters trust, engagement, and shared
stewardship of public spaces.
b. Prepare and submit for the consideration of the Mayor and Common Council the
establishment of a standalone Parks Department or improved operational plan to improve
central planning, service delivery, maintenance standards, and community outcomes related
to parks and public space.
G. Public Safety
a. It is the policy of the to stabilize and fully staff all public safety-oriented positions within
City government. Efforts to implement this policy should include preparation and
submission for the consideration of the Mayor and Common Council operational and
budgetary plans, and should include, including targeted recruitment, retention, and training
strategies. Emphasis should be placed on restoring minimum staffing levels necessary to
maintain service reliability, responder safety, and community trust.
b. Evaluate the first-year of “ROOTS” implementation and prepare and submit to the Mayor
and Common Council operational or policy adjustments in line with the local and national
best practices emerging from Reimagining Public Safety efforts.
H. Intergovernmental Relations
a. Pursuant to §C-11(A), support the Mayor in their duties and responsibilities for
intergovernmental advocacy and representation around efforts to secure operational and
capital grant funding, public and private economic investment, and advocacy for such
federal, state, or regional policies or regulatory actions that they may deem appropriate or the
Council may direct them to pursue.
b. Prepare and submit for the consideration of the Mayor and Common Council such
intergovernmental MOUs, contracts, or service sharing agreements that will benefit the
residents of the City of Ithaca.
36
Appendix A
Adopted September 3, 2025
Housing
Kayla Matos, Ducson Nguyen, Tiffany Kumar, Clyde Lederman
Vision Statement
Ensure every Ithacan has access to safe, affordable, and dignified housing, while enabling smart, sustainable
growth that strengthens neighborhoods and our local economy.
Strategic Goals
1. Add 4,300 new housing units by 2030, including 1,600 deeply affordable units and 900 new for-sale
units to support pathways to ownership to address demand, reduce upward pressure on prices, and
enable population and workforce growth.
2. Reduce housing cost burden by 10% citywide, focusing on renters and low-to-moderate income
households, through expanded affordability tools, tenant protection measures, and housing supply
interventions.
3. End unsheltered homelessness through a Housing First approach and the development of permanent
supportive housing, in partnership with County and nonprofit providers.
Economic and Community Development
Kayla Matos, Kris Haines-Sharp, Patrick Kuehl, Margaret Fabrizio
Vision Statement
Advance a resilient, inclusive, and innovative-driven local economy that reflects community values – one
grounded in broad-based ownership, quality employment, cultural vitality, and equitable opportunity. This
vision will be realized through strategic land use, investment in sustainable infrastructure, and vibrant
commercial corridors.
Strategic Goals
1. Double the City's GDP growth rate over five years through coordinated land use, infrastructure, and
innovation investments.
2. Expand access to economic opportunity, especially for historically underrepresented and
marginalized communities, through targeted workforce development, public-private partnerships,
new business development support, code modernization and streamlining, and neighborhood-level
investment.
3. Strengthen and diversify neighborhood commercial nodes and downtown through planning, capital
investment, and small-scale manufacturing or green production zones.
Public Works and Operations
Ducson Nguyen, Kris Haines-Sharp, David Shapiro
Vision Statement
Deliver efficient, equitable, and climate-resilient public infrastructure and operations that enhance quality of
life, support sustainable growth, and strengthen community trust between the community and local
government. Through modernization and innovation, ensure that City services are responsive, future-ready,
and inclusive of all residents.
Strategic Goals
1. Reinvest in and maintain critical infrastructure systems—including streets, water, sewer, and
stormwater—to meet current and anticipated future demand. Reduce deferred maintenance, enhance
reliability, and ensure systems are adaptable to climate change and population growth.
2. Improve operational efficiency through targeted investments in personnel, training, fleet
modernization, technology upgrades, and integrated data systems. Embed equity and accountability
into operational practices to ensure consistent, high-quality service and communication across all
neighborhoods.
37
3. Coordinate infrastructure and capital planning with citywide sustainability, accessibility, and housing
objectives. Strengthen interdepartmental collaboration, integrate community input, and use capital
investments as tools to advance long-term priorities.
Finance
David Shapiro, Tiffany Kumar, Clyde Lederman
Vision Statement
Promote a stable, transparent, and forward-looking fiscal foundation that sustains core services, enables
strategic investment, and ensures equitable resource allocation across the community.
Strategic Goals
1. Maintain long-term structural balance and proactively pursue financial resilience while keeping annual
tax levy increases within the State tax cap.
2. Expand non-property tax revenue through economic growth, external partnerships, and innovation
in service delivery.
3. Improve transparency, equity, and performance in budgeting through participatory processes,
performance metrics, and long-term financial planning, policies, and forecasting.
Public Safety
Phoebe Brown, Ducson Nguyen, Tiffany Kumar
Vision Statement
Advance a holistic, equitable, and community-centered public safety system that prioritizes prevention, trust-
building, and well-coordinated emergency response.
Strategic Goals
1. Expand and institutionalize unarmed and community-based crisis response as a complement to
traditional policing.
2. Strengthen coordination and communication among police, fire, EMS, and mental health responders
to ensure effective, equitable, and timely emergency responses.
3. Build trust and accountability through proactive engagement, transparency, and recruitment strategies
that reflect the values and diversity of our community.
Sustainability, Adaptability, and Resilience
Kris Haines-Sharp, David Shapiro, Pierre Saint-Perez, Patrick Kuehl
Vision Statement
Build a just, climate-resilient, and regenerative future by embedding sustainability, adaptability, and resilience
into all aspects of City planning, policy, and operations. Create systems that not only mitigate environmental
harm but actively restore ecological health, protect vulnerable populations, and position the community to
thrive amid a changing climate and evolving economic landscape.
Strategic Goals
1. Advance emissions reductions across buildings, transportation, and infrastructure in alignment with
the Ithaca Green New Deal, state climate targets, and global best practices. Leverage partnerships,
policies, and investments to scale impact quickly and equitably.
2. Strengthen the community’s capacity to withstand and recover from climate-related shocks, including
extreme weather, energy disruptions, and threats to food and water security. Prioritize support for
vulnerable populations and neighborhoods most at risk.
3. Embed sustainability, adaptation, and equity into municipal budgeting, capital planning, procurement,
land use, and departmental decision-making. Develop consistent frameworks and accountability tools
to ensure climate goals are reflected in City operations and long-term strategies.
Human Services and Quality of Life
Kayla Matos, Phoebe Brown, Patrick Kuehl, Margaret Fabrizio
38
Vision Statement
Promote a healthy, inclusive, and vibrant community where every resident has equitable access to
opportunities, services, and spaces that support physical, mental, and social well-being.
Strategic Goals
1. Increase access to culturally competent mental health, addiction, and wellness resources through
community-based initiatives, partnerships, and advocacy with Federal, State, and local governments.
2. Expand access to quality-of-life infrastructure, including parks, public spaces, and libraries,
particularly for underserved neighborhoods, working families, retirees, and youth.
3. Strengthen neighborhood resilience and social connection through community-building, participatory
programs, and investment in civic infrastructure.
Intergovernmental Relations
Pierre Saint-Perez, Margaret Fabrizio, Clyde Lederman
Vision Statement
Strengthen the City’s relationships with County, regional, state, and federal partners to improve service
delivery, secure external funding, and advance shared priorities for the greater Ithaca community.
Strategic Goals
1. Deepen alignment, communication, collaboration with elected leaders and administration officials
across Tompkins County to support and coordinate service delivery, leverage shared infrastructure,
and reduce duplication.
2. Position the City to effectively compete for state and federal funding by prioritizing grant readiness,
strategic partnerships, and proactive advocacy.
3. Advance collaboration, shared identity, and operational efficiencies through strategic partnership
with the Town of Ithaca, including existing and expanded shared services, coordinated planning, and
long-term governance alignment to improve outcomes for all Ithacans.
39
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Fire Department
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Michael Moody
DATE:April 8, 2026
RE:IFD Grant Funding- Triad Foundation
ITEM #:5.7
MEMORANDUM
The grant funding has been provided by the Triad Foundation and is intended for the purchase
of ballistic-resistant vests, helmets, and EMS trauma bags.
ATTACHMENTS:
Triad Foundation resolution_Michael Moody.pdf
40
Resotution to Accept Grand Funding from the Triad Foundation for Protective
Equipment.
February 26,2026
WHEREAS, the Fire Chief of the City of lthaca Fire Department apptied to the Triad
Foundation of lthaca, NY for grant funding for battistic-resista nt vests, helmets, and EMS
Trauma bags; and
WHEREAS, on February 10,2026,the lthaca Fire Department was notified that it has been
awarded a grant in the amount of Fifteen Thousand and 00/1 00 dottars ($15,000.00) for the
purchase of this protective equipment; and
WHEREAS, this equipment witt provide an additionat [eveL of protection for firefighters
responding to incidents involving viotence, threats of vio[ence, or active assailant
situations, and wit[ enhance the Department's abitity to detiver emergency medicaI care in
high-risk environments; and
WHEREAS, the grant requires no matching funds;
NOW THEREFORE, BE lT RESOLVED that the Common Council of the City of lthaca hereby
accepts the grant award of $1 5,000.00 from the Triad Foundation; and
BE lT FURTHER RESOLVED that the funds shatt be used sotety for the purchase of battistic-
resistant vests, protective helmets, and EMS trauma bags; and
BE lT FURTHER RESOLVED that the City Manager is authorized to execute any documents
necessary to accept and administer said grant funds; and
BE lT FURTHER RESOLVED that the City Controlter is authorized to make any necessary
budget adjustments to recognize and appropriate these funds.
41
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Ithaca Youth Bureau
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Suki Tabor
DATE:April 8, 2026
RE:Amend the 2026 Authorized Personnel Roster- Ithaca Youth Bureau
ITEM #:5.8
MEMORANDUM
The Ithaca Youth Bureau respectfully requests approval to increase the position of Financial
Management Assistant from 17.5 hours per week to 20 hours per week. This increase reflects
the increased need for fiscal and financial processing and reporting in recent years. This
request represents a strategic realignment of existing resources and does not increase the
total number of authorized City or IYB positions.
ATTACHMENTS:
Resolution to Amend 2026 Authorized Personnel_Suki Tabor.pdf
IYB Amendment To Roster Memo - April 2026_Suki Tabor.pdf
42
Resolution to Amend the 2026 Authorized Personnel
Roster – Ithaca Youth Bureau
WHEREAS, the Common Council of the City of Ithaca is responsible for approving the
City’s Authorized Personnel Roster; and
WHEREAS, the City remains committed to aligning staffing structures with long -term
operational needs; and
WHEREAS, the Ithaca Youth Bureau has assessed its current staffing needs, and has
identified necessary adjustments to staffing to meet increased regulatory and reporting
requirements; and
WHEREAS, this request is consistent with the City’s Policy Priorities; and
WHEREAS, a 17.5 hour per week Financial Management Assistant position exists in the
2026 Ithaca Youth Bureau Authorized Personnel Roster; and
WHEREAS, increasing the hours of this position to 20 hours per week will be budget
neutral; and now, therefore, be it
RESOLVED, that the Common Council hereby approves an amendment to
the 2026 Authorized Personnel Roster to:
• Increase the hours of the Financial Management Assistant from 17.5 to 20 per week,
and be it further
RESOLVED, that this amendment shall take effect April 1, 2026; and be it
further
RESOLVED, that the appropriate City officials are hereby authorized to take
all necessary actions to implement this resolution.
43
M E M O R A N D U M
Date: March 30, 2026
To: Common Council
From: Gregg Houck, Youth Bureau Director
RE: Amendment to Authorized Personnel Roster – Ithaca Youth Bureau
PURPOSE
The purpose of this memorandum is to request Common Council authorization to amend the 2026 Authorized
Personnel Roster to support the continued fiscal and financial operations of the Ithaca Youth Bureau.
EXECUTIVE SUMMARY
The Ithaca Youth Bureau respectfully requests approval to increase the position of Financial Management
Assistant from 17.5 hours per week to 20 hours per week. This increase reflects the increased need for fiscal
and financial processing and reporting in recent years. This request represents a strategic realignment of
existing resources and does not increase the total number of authorized City or IYB positions.
BACKGROUND & STRATEGIC CONTEXT
The Youth Bureau is requesting permission to amend the 2026 authorized personnel roster. We have evaluated
the current needs of the Youth Bureau and have determined that the following requested amendment to our
personnel roster to help us address increased regulatory and reporting requirements, respond to the
additional fiscal processing required for the management of Stewart Park, and enhance our ability to deliver
quality customer service for individuals seeking our services. These changes do not require any budget
amendments and will be covered within our approved 2026 budget. To fund these changes, we would transfer
funds from our contracts line to cover the increased cost. This proposal:
• Advances the City’s priorities to promote participatory programs, community-driven planning efforts,
and support for civic infrastructure that fosters trust, engagement, and shared stewardship of public
spaces.
• Strengthens our capacity and supports a strong operational partnership with the Finance Department
• Increases the hours of an existing position and the likelihood that we will get highly qualified
candidates, due to more desirable hours.
Making the changes to the hours of this position will improve day-to-day responsiveness, enhance cross-
functional coordination, and better position the IYB’s fiscal team to handle the increased workload.
RECOMMENDATION
It is recommended that Common Council approve the following changes to the Authorized Personnel Roster
effective April 1, 2026:
• Increase the hours of the Financial Management Assistant from 17.5 hours per week to 20 hours per
week.
BUDGET IMPACT
This action is expected to be budget neutral.
44
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Water and Sewer
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Scott Gibson
DATE:April 8, 2026
RE:Resolution Wastewater Infrastructure Engineering Planning Grant (EPG)
ITEM #:5.9
MEMORANDUM
A resolution as a requirement of a small grant that we received from the EFC for a study that
we're involved with the Town of Ithaca. The City is required to match $10K which we can just
take out of operating funds.
ATTACHMENTS:
Resolution_for_Project_Management_EFCFinal.pdf
EPG2303_Ithaca(C)_Project Checklist.pdf
45
Resolution Wastewater Infrastructure Engineering Planning Grant (EPG)
WHEREAS, Inflow and Infiltration (I/I) is a common problem in an aging sanitary sewer
system where cracks, breaks, and illicit crossflow connections (like sump pumps and roof
downspouts) allow ground and surface water to leak into a system only designed for
wastewater, and
WHEREAS, excess non-sanitary flow leads to negative impacts on the collection system
and wastewater treatment plant including surcharging, overflows, inhibitions to plant
microbiology, and capacity concerns, and
WHEREAS, the City collection system dates back to the 1850s with known I/I issues, and
WHEREAS, the Town of Ithaca and the City of Ithaca share a common collection system
known as joint interceptors which are designed to receive Town and City flow within piping
that stems from the Town, through the City, to the wastewater treatment plant, and
WHEREAS, the Town of Ithaca and the City of Ithaca have had a long standing Joint
Interceptor Agreement in place to identify how these systems are used, and
WHEREAS, both municipalities are working with Larson Design Group on a joint interceptor
study to evaluate the impact that I/I has on pipe capacity, and
WHEREAS, on behalf of the City of Ithaca, Larson Design Group applied for and obtained a
grant from the Environmental Facilities Corporation for $50,000 which can be used toward
the City’s financial contribution toward this study, and
WHEREAS, in order to receive the grant, the City is required to provide a $10,000 local
match, and to provide a resolution designating an authorized representative, now therefore
be it
RESOLVED, that the City of Ithaca acknowledges and accepts the award amount of
$50,000 from the New York State Environmental Facilities Corporation which will be used
toward the City’s share of a conjoined Infiltration and Inflow Improvements Study between
the Town of Ithaca and the City of Ithaca, and be it further
RESOLVED, that the City provide the required $10,000 local match which will be drawn
from Water & Sewer Operating Funds, and be it further
RESOLVED, that the City names Scott Gibson, Assistant DPW Superintendent of Water &
Sewer as the Grant Executor to manage related contracts, documents, and instruments
necessary to bring about the project and to fulfill the obligations under the Grant
Agreement.
46
WASTEWATER INFRASTRUCTURE
ENGINEERING PLANNING GRANT (EPG)
PROJECT CHECKLIST
EPG Project Checklist Page 1 of 3 Revision Date: 09/24/2025
This Project Checklist, developed by the New York State Environmental Facilities Corporation
(EFC), helps Engineering Planning Grant (EPG) recipients manage their projects and ensure
compliance. It outlines key project details and lists required documentation for submission. Use
it as a guide to stay on track and meet program requirements.
Note: All items must be completed and submitted to EFC no later than June 30, 2026.
PROJECT INFORMATION
Recipient Name: Ithaca, City of
Project Name: Infiltration and Inflow Improvements Study
Grant Number: 2303
Award Amount: $ 50,000
Local Match: $ 10,000
EFC Contacts:
Coordinator: Humera Bashir <Humera.Bashir@efc.ny.gov>
Engineer: Andrea Prockup <Andrea.Prockup@efc.ny.gov>
REQUIRED DOCUMENTATION
☐ PROJECT CONTACTS
EFC will provide a Project Contacts Form. The form must include project contact
information for all relevant parties. The completed for must be returned to EFC. If project
contacts changes at any point during the project, an updated Contacts Form should be
submitted.
☐ BOARD RESOLUTIONS
Submit signed, certified board resolutions in PDF format designating the authorized
representative and local match amount. Resolutions must include roll call votes, and a
municipality seal, if applicable. Type II SEQR resolutions are not required for Engineering
Planning Grants.
47
EPG Project Checklist Page 2 of 3 Revision Date: 09/24/2025
Certified Copy of Authorized Representative Resolution
Resolution should authorize a representative, by title, to execute the Grant
Agreement and any and all other contracts, documents, and instruments necessary
to bring about the project and to fulfill the obligations under the Grant Agreement
Certified Copy of Local Match Resolution
Resolution should identify the source of the required local match, authorizing its use,
and appropriating the funds for the project.
☐ PROJECT BUDGET
EFC will provide an Excel template for the Project Budget and Plan of Finance. The
template must be completed and should include all associated costs, architectural and
engineering services, any in-kind services, other funding sources, and inclusion of the
minimum local match requirement. The completed form must be submitted to EFC in
Excel format.
☐ FORCE ACCOUNT (IF APPLICABLE)
Proposals are required for any force account work (in-kind services) proposed by
the applicant.
o May include administrative activities (e.g., procurement, disbursement
requests, reporting) and/or technical activities (e.g., engineering,
construction).
o The proposal must describe all work to be completed by the applicant’s
workforce and explain how it aligns with the project scope.
o Must include titles, hourly rates, estimated hours, and tasks for all involved
staff.
o Supporting documentation may be required.
Technical Force Account Certification
o All Technical Force Account proposals must be accompanied by a
completed certification form, signed and stamped by a Professional
Engineer (P.E.) licensed in New York State.
o Certification form available here: https://efc.ny.gov/technical-force-
account-certification-pdf
☐ EXECUTED ENGINEERING AGREEMENT
All architectural and engineering contracts must be procured through a federally
acceptable Request for Qualifications (RFQ) process, in accordance with 40 U.S.C 1101.
48
EPG Project Checklist Page 3 of 3 Revision Date: 09/24/2025
Duly signed engineering agreements must be submitted to EFC for review and
approval. Agreements must include the defined scope of work and the
associated fees and costs.
☐ ARCHITECTURAL/ENGINEERING (A/E) PROCUREMENT CERTIFICATION
A completed A/E Procurement Certification form must be submitted to EFC. Additional
procurement guidance and the certification form can be found at: https://efc.ny.gov/ae-
procurement
Please note: The Agreement Execution date on the A/E Procurement Certification
must match the date on the executed Engineering Agreement.
☐ SCOPING CALL
After all required documentation has been submitted, an EFC Project Coordinator will
contact the municipality and consulting engineer to schedule a scoping call. The call
will take place prior to finalizing the grant agreement and will be used to review the
project scope and ensure the project summary included in the grant agreement is
accurate. Representatives of both the municipality and the consulting engineer
must attend the scoping call.
49
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Police Department
Christine Ibert,
TO:Common Council
FROM:IPD CHIEF TOM KELLY
DATE:April 8, 2026
RE:Tactical Team Grant
ITEM #:6.1
MEMORANDUM
The City of Ithaca was awarded $75,000 in federal funding under the FY2022 Tactical Team
Grant Program. Funding for this initiative is provided by the U.S. Department of Homeland
Security’s (DHS) State Homeland Security Grant Program (SHSP) and is administered by the
New York State Division of Homeland Security and Emergency Services (DHSES). The
performance period for this award is August 1, 2025, through August 31, 2026.
ATTACHMENTS:
Approval_of_Ithaca_City_Police_Department_Enforcement_Technology__LETECH__Program.pdf
IPD_Grant_Memo.pdf
TT22-1014-E00-AttachmentID-136124-City_of_Ith_Thomas_Kelly.pdf
50
( xx ) Consent Agenda
(xx )IPD – Approval of Ithaca City Police Department Enforcement Technology
(LETECH) Program
WHEREAS, The Ithaca Police Department (IPD) was 75,000
grant
WHEREAS,
RT
-
-
-
-; Now Therefore
RESOLVED, t accepts 75,000
RESOLVED,
5-
RESOLVED, 5
-)75,000
-5477-75,000
51
M E M O R A N D U M
Date: February 3, 2026
To: Common Council
From: Chief Thomas J. Kelly
RE: Acceptance of E-Grants - (TT22-1014-E00 ,C160417 ,FY2022 Tactical Team Targeted Grant)
EXECUTIVE SUMMARY
PROJECT HISTORY, BACKGROUND, & ANALYSIS
On August 1, 2025, the City of Ithaca was awarded $75,000 in federal funding under the FY2022 Tac cal Team Grant
Program. Funding for this ini a ve is provided by the U.S. Department of Homeland Security’s (DHS) State Homeland
Security Grant Program (SHSP) and is administered by the New York State Division of Homeland Security and Emergency
Services (DHSES). The performance period for this award is August 1, 2025, through August 31, 2026.
This funding is provided to improve and develop tac cal team capabili es through equipment, training, exercise, and
planning projects that support sustainment of the New York State Division of Criminal Jus ce Services (DCJS) SWAT Team
Standards.
KEY ISSUES IDENTIFIED
Several issues were iden fied to meet the accredita on standards set by DCJS.
The grant total is $75,000. There is $10,000 budgeted to backfill OT/pay for training of SWAT Operators. The
remaining $65,000 is broken as follows:
3 helmet mounted night vision binoculars - $22,500
16 ballistic helmets w/ communications - $27,500
2 ballistic shields - $6,000
2 small unmanned aerial systems to deescalate high risk encounters (interior use only) - $9,000.
QUESTIONS FOR COUNCIL
IPD is reques ng the Council accept the award of a $75,000 technology grant from New York State.
BUDGET IMPLICATIONS & FUNDING
If this grant is not accepted, there will be future expenses that will need to be worked into the budget.
PUBLIC FEEDBACK
N/A
52
NEXT STEPS
N/A
53
KATHY HOCHUL
Governor JACKIE BRAY
Commissioner
1220 Washington Avenue, Bldg. 7A, Fl. 7, Albany, NY 12226 │ 518.242.5000 │www.dhses.ny.gov
August 1, 2025
The Honorable Robert Cantelmo
Mayor, City of Ithaca
108 E. Green Street
Ithaca, NY 14850
Dear Mayor Cantelmo:
I am pleased to announce that the City of Ithaca has been awarded $75,000 in federal funding
under the FY2022 Tactical Team Grant Program. Funding for this initiative is provided by the
U.S. Department of Homeland Security’s (DHS) State Homeland Security Grant Program
(SHSP) and is administered by the New York State Division of Homeland Security and
Emergency Services (DHSES). The performance period for this award is August 1, 2025,
through August 31, 2026.
As outlined in your application, this funding is provided to improve and develop tactical team
capabilities through equipment, training, exercise, and planning projects that support counter
terrorism missions in your jurisdiction as well as your team’s sustainment of the New York State
Division of Criminal Justice Services (DCJS) SWAT Team Standards.
Additionally, all capabilities developed through federal FY2022 SHSP funding are required to be
deployable regionally and nationally per the federal guidelines. All funding through this grant
program is subject to both New York State and federal guidelines and regulations. Finally, all
training that is funded through this grant program must be submitted to DHSES within six (6)
months of the date of this letter for review and approval.
In order to ensure these funds are made available as quickly as possible, a representative from
the Grants Program Administration Unit of DHSES will be reaching out to your grant point of
contact. If you have any questions about this program, please contact Eric Abramson, Director
of Grants Program Administration at (518) 242-5108.
Congratulations on your award and I look forward to working with you to administer this
program.
Sincerely,
Jackie Bray
Commissioner
54
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Mayor's Office
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Mayor Robert Cantelmo
DATE:April 8, 2026
RE:Timeline Extension- Legal Opinion on Wrongful Discharge
ITEM #:7.1
MEMORANDUM
Resolution Extending Timeline for the City Attorney’s Office Around a Legal Opinion on
Wrongful Discharge and Labor Protections
ATTACHMENTS:
Resolution Extending Timeline for the City Attorney.pdf
55
Resolution Extending Timeline for the City Attorney’s Office Around a Legal Opinion on Wrongful
Discharge and Labor Protections
WHEREAS, on February 4, 2026 the Ithaca Common Council established a Special Committee on
Wrongful Discharge and Labor Protection, and
WHEREAS, this resolution charged the City Attorney to “provide, within ninety (90) days of the effective
date of this resolution, an assessment of the legal feasibility, administrative requirements, fiscal implications,
and risk of state or federal preemption associated with prospective legislation, and to provide such analysis to
the Special Committee and the Common Council,” and
WHEREAS, on March 4, 2026 the City posted an Order to Vacate at 118 East Green Street because of fire
code violations and threat to life safety, and
WHEREAS, this housing emergency occupied significant amounts of time from the City Attorney’s office,
now therefore be it
RESOLVED, that the timeline for the preparation and delivery of the aforementioned legal assessment be
extended until Friday, June 5, 2026.
56
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Common Council
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Alderperson Pat Sewell
DATE:April 8, 2026
RE:Protected Cryptid and Official Cryptid of the City of Ithaca
ITEM #:8.1
MEMORANDUM
A RESOLUTION designating "Old Greeny" as a Protected Cryptid and Official Cryptid of the
City of Ithaca
ATTACHMENTS:
Old Greeny Resolution- Pat S.pdf
57
A RESOLUTION designating "Old Greeny" as a Protected Cryptid and Official Cryptid of the City
of Ithaca
WHEREAS, the City of Ithaca recognizes the intrinsic value of the natural world and the essential
role that species play in maintaining ecological stability and advancing human knowledge and
understanding; and
WHEREAS, there exist documented sightings, historical accounts, and news reports of an
unidentified aquatic creature described as long-necked, serpentine, or snakelike, inhabiting the
waters of Cayuga Lake; and
WHEREAS, such cryptic entities, while not yet substantiated by rigorous scientific inquiry, are
nonetheless worthy of respect and protection as potential members of the biotic community;
and
WHEREAS, a cryptid of this description has been woven into the folklore of Cayuga Lake for
nearly two centuries, inspiring fascination, wonder, and awe among residents and visitors
throughout the Finger Lakes Region; and
WHEREAS, the City of Ithaca recognizes that cultural heritage and local legend serve a vital role
in connecting individuals to a shared sense of place and strengthening the bonds of community;
now, therefore, be it
RESOLVED, that "Old Greeny" is hereby designated a Protected Cryptid of Cayuga Lake and shall
not be harassed, captured, harmed, or killed; and be it further
RESOLVED, that "Old Greeny" is hereby designated the Official Cryptid of the City of Ithaca.
58
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
Sustainability
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:Mayor Robert Cantelmo
DATE:April 8, 2026
RE:Sustainability & Climate Justice Commission Appointment
ITEM #:9.1
MEMORANDUM
New Appointment- Sam Poole 2 Year Term ending 12/31/ 2027
New Appointment- Victoria Barics 2 Year Term ending 12/31/2027
ATTACHMENTS:
SCJC-Sam Poole-Resolution.pdf
Victoria Barics- Resolution SCJC.pdf
59
Mayor Appointment-Sustainability and Climate Justice Commission
RESOLVED, That Sam Poole be appointed to Sustainability and Climate Justice
Committee for a (2) two-year term ending December 31st, 2027.
60
Mayor Appointment-Sustainability and Climate Justice Commission
RESOLVED, That Victoria Barics be appointed to Sustainability and Climate Justice Committee for a (2)
two-year term ending December 31st, 2027.
61
CITY OF ITHACA
108 East Green Street, Ithaca, New York 14850-6590
City Manager's Office
Shaniqua Lewis, Deputy City Clerk
TO:Common Council
FROM:City Manager's Office
DATE:April 8, 2026
RE:City Manager's Monthly Report- April 2026
ITEM #:11.1
MEMORANDUM
Vacancy Report
Financial Report
Executive Summary- Parking Fees
ATTACHMENTS:
April 2026 City Manager Report.pdf
0403_Vacancy_Report.pdf
0403_Finance Report.pdf
0403_Exec_Summary_Parking_Fee_Increase_Q1.pdf
0403-CM_Report ithaca-city-2025-114 (2).pdf
62
MEMORANDUM
Date: April 3, 2026
To: Common Council
CC: Department Heads
From: Dominick Recckio, Acting City Manager
RE: City Manager’s Report to Council
Common Council,
I am pleased to provide this monthly report and look forward to answering any questions you may
have.
An ongoing thanks to the many colleagues at the City who make these outcomes possible.
I. Vacancy Report
a. Please find an addendum to this report listing the current City staff vacancies.
b. As of March 30, the vacancy rate stands at 7.48% (-.35% from January 28). The
budgeted annual rate is 5.5%.
c. Staff continue to monitor anticipated vacancies. Several retirements or resignations are
expected (three within the next 90 days) before the midpoint of this year. HR continues
to work with employees who express their intent to retire or separate from City service.
II. Financial Report
a. In the financial report attached to this document, please find year-to-date actuals from
the last available full month (February).
b. The request for proposals to solicit a firm to conduct the City’s past-due financial audits
was published on March 27. It can be found on the City website. Copies have been
made available directly to competitive firms that may be interested in working with the
City. Submissions are due on April 22, with an award expected on or around May 6.
c. The Bonadio Group continues its consulting work on the city’s financial systems and
reporting.
d. On March 27, the New York State Office of the State Comptroller (OSC) published their
audit report for the City of Ithaca on the OSC website (City of Ithaca - Records and
Reports (2025M-114) ). This report included four findings related to accounting records,
reconciliations, and financial reporting. The City prepared and submitted a written
corrective action plan (CAP) that addresses the audit’s findings and recommendations;
it is published within the report on the OSC website. City staff have already started
implementing the corrective actions identified in the CAP.
III. Department Head Searches
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City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | citymanager@cityofithaca.org | 607.274.6511
a. We have concluded our search for the Controller and Human Resources Director
positions. Common Council will soon receive resolutions related to the appointment of
two highly qualified individuals for these positions.
b. Staff are preparing onboarding plans for these two key leadership positions.
c. Thank you to the Common Council members, staff, and community members who
participated in the search processes.
IV. 118 East Green Street (Asteri) Order to Vacate
a. The Order to Vacate for the residential tower at 118 E. Green Street was lifted effective
2:30 PM on March 20, 2026, following successful completion of required life-safety
testing earlier in the day. Building residents moved back into the building from local
hotels over the course of several days.
b. The Vecino Group will continue making permanent repairs to the building, including full
window replacements, addressing other non-life-threatening fire code violations, and
additional unit-specific work. The Fire Department’s Fire Prevention Bureau will conduct
regular inspections until all remaining code violations are resolved, followed by periodic
inspections consistent with all multi-unit residential buildings in the city.
c. The City of Ithaca took several measures to support displaced residents, including:
i. Providing several dozen displaced residents with access to laundry cards so that
they could do laundry at a local laundromat while staying at hotels ( in
partnership with IURA and OAR).
ii. Purchase and distribution of 270+ frozen meals to residents returning to the
building, in partnership with Foodnet Meals on Wheels. Thank you to the
Conference Center for lending freezer space.
d. City staff coordinated closely with partners at New York State, Tompkins County,
community service provider agencies, and the property owner. Thank you and kudos to
the City staff who stepped up to coordinate and support operations during the
emergency situation.
e. I have scheduled an internal after-action dialogue with City staff to learn from the event,
coordinate any next steps, and prepare for any similar future scenarios.
V. Community Responder Program (ROOTS) and Community Justice Center
a. City staff held an internal kick-off meeting in March outlining what activities need to
occur in order to stand up a community responder division. Staff are re-convening in
small groups facilitated by the Community Justice Center to draft job descriptions,
policies and procedures, training programming etc. before the entire group reconvenes
in April to prepare for next steps. Common Council can expect staff to present program
details in the coming months including job description proposals to be added to the
City roster.
b. I am working with the Downtown Ithaca Alliance to reconfigure the Downtown
Community Outreach Worker program. I drafted an MOU with program details and
expected outcomes so the program can begin this spring.
c. The Community Justice Center continues to enhance Community Resource Hubs,
including a new pilot program to distribute City of Ithaca trash bags to community
members in need.
d. The Community Justice Center, in partnership with the Ithaca Youth Bureau RISE
program and the Ithaca Police Dept. are holding a community outreach and Career Day
event aimed at connecting local youth with meaningful career pathways with our local
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City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | citymanager@cityofithaca.org | 607.274.6511
law enforcement. This collaboration will provide our young people with the opportunity
to engage directly with our local public safety professionals and learn about career
options, participate in interactive discussions and gain insight into the skills and
experiences needed to pursue careers in law enforcement.
VI. Encampment Response
a. In support of the Special Committee on Unhoused Services Planning, staff met with
Alderperson Matos to discuss ongoing planning efforts that emerged from the 2025
Advisory Committee. Alderperson Matos and staff are planning Monthly meetings of the
Special Committee, which will include a review of the updated policy and planning
considerations. Community partner agencies are being invited to participate and
provide feedback to the Special Committee. Expect an announcement with more
details when the Committee’s first meeting is scheduled.
VII. Parking
a. See attached memorandum regarding 2026 Q1 Parking Revenues.
b. City staff continue to implement updates to our paid parking system. Staff from Street
and Facilities are installing ParkMobile signage throughout the City’s paid parking areas
to encourage better user experience and enhance revenue collection. This will be
formally announced in the coming days/weeks.
c. Physical pay stations are being phased out and will be removed throughout the paid
parking areas in the coming months. These pay stations are at the end of their useful life
and see a diminishing percentage of use for parking sessions as mobile payments
increase.
i. Removing the physical pay stations will result in an estimated $43,000 annual
savings in the City’s budget once the service agreement contract is not renewed,
as well as gained efficiencies for staff time as maintenance and collection times
on the pay stations decrease. We are hoping to achieve as many savings as
possible in 2026, while anticipating realizing full savings in 2027.
d. City staff have identified ~10 downtown parking space changes to be considered. This
includes additional accessible spaces, reduction of underutilized loading zones, and
other more modern uses of different spaces around the Commons based on use and
demand. This will increase the on-street parking supply downtown. This effort has been
supported by the Downtown Ithaca Alliance, including a recent walking tour of spaces
and shared brainstorming of possible options with City staff.
VIII. City Communications and Public Information
a. During the first quarter of 2026, the Department of Information and Community
Engagement continued to significantly expand the scope and frequency of
communications from the City of Ithaca to the public. This reflects a deliberate shift
toward a more proactive communication plan that highlights City achievements,
initiatives, and services rather than relying primarily on reactive or compliance-driven
messaging.
i. From January through March 2026, DICE issued 34 press releases and 29
NewsFlash updates. During the same period in 2025, the City issued 10 press
releases and 26 NewsFlash updates. This increase demonstrates a sustained
commitment to providing clearer, timelier, and more comprehensive information
to residents, partners, and stakeholders.
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City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | citymanager@cityofithaca.org | 607.274.6511
ii. A revamped City website is slated to launch on April 8. This includes a redesign
focused on navigation and usability, enhanced branding, and content
enhancements across all departments.
iii. CivicSend, an email newsletter tool, is being launched in early April. Common
Council will receive a brief presentation on CivicSend this spring. This tool will
allow members of the public to directly subscribe to curated updates on key
topics, which include:
1. Roads, Sidewalks, & Infrastructure
2. Parks & Recreation
3. Youth Programming
4. Job Openings
5. Planning, Zoning, & Development
6. Sustainability
7. Public Safety
8. City Manager Updates
iv. Public Information staff have begun preparing and disseminating press releases
on monthly legislative actions to local media and key stakeholders. This began
in March.
v. Quarterly communications plans and annual calendars of key communications
topics are being developed to enhance public information efforts.
IX. FEMA Letter of Map Revision (LoMR) process to address flood risk and Flood Insurance
Rate Maps (FIRMs)
a. The Superintendent of Public Works and our Consultant, Barton and Loguidice will
attend an upcoming Council meeting to discuss this item and provide additional details.
b. The City’s LOMR request was submitted on December 16, 2025. While normally LOMR
responses are expected within 90 days of submittal, there has still not been a response
to the City from FEMA – this is likely due to government shutdowns, changes in DHS
leadership, etc.
c. The City of Ithaca received a No Cost Period of Performance (POP) Time Extension to
02/01/2027 for the Hazard Mitigation Grant Program. This is just a partial approval. The
remainder of our ask/time extension (to 12/01/2027) is in the hands of FEMA
Headquarters. With the government shutdown and change in Homeland Security
leadership, there has been a slowdown at FEMA. There is no timeline for decisions from
FEMA headquarters.
i. There is currently a broader-scale 42-month period of performance request to
extend the Hazard Mitigation Grant Program (HMGP) across the U.S. out to
07/01/2029. If such an extension is granted, this will bolster the City of Ithaca's
current/future requests for time.
Emerging issues and ongoing priorities:
• Following the adoption of the Resolution Establishing City Policy Priorities for Executive
Administration 2026, the City Manager’s office will lead the development of an executive
work plan. This document will outline the operational activities, needs, and strategies to
make progress on Council’s adopted legislative priorities, along with timelines for
anticipated completion.
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City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | citymanager@cityofithaca.org | 607.274.6511
• Staff requested an update from the NYS Department of Environmental Conservation re: the
Cayuga Inlet Dredging Project. The project is in its final check phase, with dredging being
planned for 2027.
• Preparations are underway for the annual Budget Kickoff presentation in mid-May.
• Administrative Policy Manual updates continue in coordination with HR and the Attorney's
office.
• City administration has begun labor contract negotiations with IPFFA.
• City staff are focusing on procurement and maintenance as part of vehicle fleet
management.
• Capital Projects planning continues, including clean-up of past data sets and preparing a
five-year capital plan for the 2027 budget (see notes in Financial Report).
• Staff are working on City facilities planning, including plans to address deferred
maintenance, and critical facility improvements and repair needs.
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3/30/2026 Vacancy Report
Department Wages Fringe Compensa on Posi on Name FTE Separa on Date: NOTES:
CITY MANAGER $175,100 $44,803 $219,903 CITY MANAGER 1 12/31/2025
DPW $80,417 $36,860 $117,277 BUILDING MAINTENANCE AND SOLID WASTE SUPERVISOR 1 6/7/2024
DPW $80,417 $36,860 $117,277 CIVIL ENGINEER 1 6/15/2025
DPW $54,288 $33,349 $87,637 HEAVY EQUIPMENT OPERATOR 1 1/23/2026
DPW $54,288 $33,349 $87,637 HEAVY EQUIPMENT OPERATOR 1 6/30/2024
DPW $51,824 $53,958 $105,782 LIGHT EQUIPMENT OPERATOR 0.65 4/27/2025
DPW $51,824 $53,958 $105,782 LIGHT EQUIPMENT OPERATOR 1 10/26/2025
DPW $51,824 $53,958 $105,782 MAINTAINER 1 9/6/2025
DPW $51,824 $53,958 $105,782 MAINTAINER 1 12/20/2025
DPW $54,288 $33,349 $87,637 MOTOR EQUIPMENT MECHANIC 1 1/20/2025 Accep ng applica ons
DPW $54,288 $33,349 $87,637 MOTOR EQUIPMENT MECHANIC 1 10/21/2024 Accep ng applica ons
DPW $56,940 $32,252 $89,192 MOTOR EQUIPMENT MECHANIC SUPR 1 10/23/2024 Accep ng applica ons
FINANCE DEPARTMENT $151,500 $58,085 $209,585 CITY CONTROLER 1 12/31/2023 OFFER ACCEPTED - COMMON COUNCIL APPROVAL PENDING
FINANCE DEPARTMENT $49,825 $44,725 $94,550 ACCOUNTS RECEIVABLE SPECIALIST 1 12/4/2025 search in progress
FINANCE DEPARTMENT $25,812 $44,725 $25,812 ACCOUNTS RECEIVABLE SPECIALIST 0.5 2/9/2026
FIRE $132,989 $104,830 $237,819 ASSISTANT FIRE CHIEF 1 3/1/2026 Interviews scheduled 4/8/2026 Promo ng from within dept.
GIAC PROGRAM $27,170 $40,938 $68,108 CUSTODIAL WORKER 0.5 1/10/2026 search in progress
GIAC PROGRAM $51,824 $16,304 $68,128 CUSTODIAN 1 10/14/2025 search in progress
GIAC PROGRAM $31,320 $24,267 $55,587 YOUTH MEDICAL CARE PROVIDER 0.5 CC 10/08/2025 20hr
GIAC PROGRAM $31,320 $24,267 $55,587 YOUTH MEDICAL CARE PROVIDER 0.5 CC 10/08/2025 20hr
GIAC PROGRAM $23,461 $21,055 $44,516 GIAC PROGRAM ASSISTANT 0.5 3/5/2025
HUMAN RESOURCES $127,407 $59,934 $187,341 DIRECTOR HR 1 5/30/2025 OFFER ACCEPTED - COMMON COUNCIL APPROVAL PENDING
HUMAN RESOURCES $89,365 $38,110 $127,475 EQUITY TALENT ACQUISITION SPECIALIST 1 9/14/2025 Wai ng for HR Director to make decisions on hiring/or not
HUMAN RESOURCES $89,365 $38,110 $127,475 HUMAN RESOURCES SPECIALIST 1 10/20/2025 Wai ng for HR Director to make decisions on hiring/or not
PLANNING DEPARTMENT $107,328 $66,141 $173,469 ECONOMIC DEVELOPMENT SPECIALIST 1 9/2/2025 Search in progress
PLANNING DEPARTMENT $64,517 $41,968 $106,485 PLANNER 1 10/2/2025
PLANNING DEPARTMENT $71,117 $34,556 $105,673 SENIOR PLANNER 1 12/8/2023
POLICE DEPARTMENT $75,280 $50,619 $125,899 POLICE OFFICER 1 Notes re: Police Officer Positions
continuously recruiting
Retirements/resignations
hard to fill positions
moved to have civil service exam
twice a year
POLICE DEPARTMENT $75,280 $50,619 $125,899 POLICE OFFICER 1
POLICE DEPARTMENT $75,280 $50,619 $125,899 POLICE OFFICER 1
POLICE DEPARTMENT $75,280 $50,619 $125,899 POLICE OFFICER 1
POLICE DEPARTMENT $75,280 $50,619 $125,899 POLICE OFFICER 1
POLICE DEPARTMENT $75,280 $50,619 $125,899 POLICE OFFICER 1
POLICE DEPARTMENT $75,280 $50,619 $125,899 POLICE OFFICER 1
POLICE DEPARTMENT $8,000 $2,538 $10,538 SCHOOL CROSSING GUARD- PART TIME 0.5
POLICE DEPARTMENT $8,000 $2,538 $10,538 SCHOOL CROSSING GUARD- PART TIME 0.5
POLICE DEPARTMENT $8,000 $2,538 $10,538 SCHOOL CROSSING GUARD- PART TIME 0.5
POLICE DEPARTMENT $8,000 $2,538 $10,538 SCHOOL CROSSING GUARD- PART TIME 0.5
YOUTH BUREAU $53,352 $56,161 $109,513 PARKS AND RECREATION FACILITIES MAINTAINER 1 Revisions needed for pos ng
YOUTH BUREAU $23,460 $33,170 $56,630 FINANCIAL MANAGEMENT ASSISTANT 0.5
$2,527,414 $1,611,834 $4,094,523 34.65
estimated unspent funds for 3/1-3/30
3/1/2026-03/31/2026=176
HOURS
$213,038.73
$134,319.50
$347,358.23
68
MEMORANDUM
Date: April 3, 2026
To: Common Council
From: Dominick Recckio, Acting City Manager
Wendy Cole, Acting Controller
RE: Monthly Financial Report
This April 3 report is populated with up-to-date actuals from the last available full month (February,
2026).
GENERAL FUND REVENUES (THROUGH 2/28/2026)
Revenue Item Budgeted
2026
Actual 2026 % of Budgeted
Collected
Through 2/28/26
Notes
Fees $20,810,664 $1,164,017 6%
Sales & Use Tax $19,939,500 $1,751,670 9%
Misc Tax $4,711,394 $1,339,279 28% Many payments in lieu of taxes
(PILOTS) were received.
Property Tax $34,772,582 $12.3 million 35%
Approx. Based on prior year(s)
performance and receipts to
date. Note: many payers use
installment plans.
Interfund Trans. $1,815,930
State & Fed Aid $3,946,081
Total Revenues $85,996,151 $16,554,966 See approx. note above
Revenue Highlights
Revenues continue to generally be on target, with some collections anticipated to increase
with activity in the spring and summer months.
A detailed breakdown of Q1 parking revenues is provided in an attached memo.
GENERAL FUND EXPENSES (THROUGH 2/28/2026)
Expense Item Budgeted 2026 Actual 2026 % Expended
Through 2/28/26
Notes
Personnel $35,670,497 $4,886,733 14%
69
Fringe Benefits $25,333,035 $2,900,845 11%
Operating $15,204,568 $1,915,721 13%
Miscellaneous $3,307,054 $463,671 14%
Debt $9,627,800 $4,145,436 43% Payments only made ~2x/year
Total Expenses $89,142,954 $14,312,406
Expense Highlights:
Generally, expenses are on target through the end of February.
Operating expenses include utility costs, which have increased substantially through the
first two months of the year. Additional analysis of utility costs and savings strategies are
being conducted; Council will receive further details in May for the first quarter through
March.
MOST RECENT DEBT SERVICE PAID (ALL FUNDS)
Date Paid Debt Instrument Principal Interest Total Due
2/1/2026 Public Improvement
Refunding Serial Bonds
0 $30,400 $30,400
2/13/2026 BAN Payments $9,499,773* $1,816,455
Excess payment
made to continue
lowering BAN load,
see note (*) below.
Payment is a mix of
general and other
funds so will not
show entire amount
in April report for
February actuals.
2/15/2026 2013A Serial Bonds $710,000 $152,090 $862,090
2/15/2026 2016 Serial Bonds $495,000 $223653 $718,653
2/15/2026 2019 Serial Bonds $870,000 $160,988 $1,030,988
2/15/2026 2018 Serial Bonds $840,000 $197,475 $1,037,475
2/15/2026 2021A Serial Bonds $800,000 $129,763 $929,763
2/15/2026 2022 Serial Bonds $275,000 $68,600 $343,600
70
* This principal payment includes $6.3 Million paid out of the capital project toward the construction of the
East Hill Fire Station, with a portion of that payment being made from the sale of the former Collegetown Fire
Station property.
UPCOMING 2026 DEBT OBLIGATIONS (ALL FUNDS)
Due Date Debt Instrument Principal Interest Total Due
4/1/2026 State Revolving Loan $80,000 $19,039 $99,039
4/15/2026 2016B Serial Bonds $600,000 $175,013 $775,013
7/15/2026 2017A Serial Bonds n/a $21,500 $21,500
7/15/2026 2017B Serial Bonds n/a $97,292 $97,292
7/15/2026 2019B Serial Bonds $285,000 $101,553 $386,553
7/18/26 BANS $434,598 $373,308 $807,906
Debt Obligation Highlights:
Remaining Debt Load
Activities in the Controller’s OAice, including those being completed by the Bonadio Group,
will support more comprehensive reporting on the City of Ithaca’s debt load. Today, across
all funds, the City holds $153.7 Million in both short and long-term debt (broken down
below)
Bonds: $100,881,795
o Inclusive of debt across all funds (General, Water, Sewer, etc.)
Bond Anticipation Notes (BANs): $52,865,946
o Inclusive of debt across all funds (General, Water, Sewer, etc.), up to date
through July 2025 and January 2026
o City has relied more heavily on BANs while awaiting completed audits and
re-established credit rating
o Several recent larger projects with significant outside funding have increased
BAN reliance due to need to front costs before reimbursements are received
StaA are prioritizing the collection of reimbursable outside funding to reduce BAN load over
time.
The Grant Administrator is reviewing a summary list of Bond Anticipation Notes (BANs) and
corresponding Capital Project budgets that have been identified as being possibly eligible
for reimbursement of some kind. Next steps, include:
71
Meeting with the individuals identified as the project lead for the Capital Project
and/or their Department Head (especially in cases of staA turnover).
Reviewing corresponding department’s budget and documentation to confirm
reimbursements were not submitted or received.
o In cases that reimbursements were submitted and received, the Controllers
OAice will need to work with the Chamberlain's OAice to ensure the payment
was correctly recorded.
Working with the identified project lead to request reimbursement.
While the identified Capital Projects are the priority, the Grant Administrator anticipates
needing to review additional open Capital Projects for possible funding/grant
reimbursement opportunities.
FUND BALANCE POSITION
There are no new updates related to the City’s fund balance position, pending impending
audit completion. Consultants from the Bonadio Group recently advised Common Council
(dialogue on February 11) that their professional recommendation is not to budget using
fund balance until this confidence is regained.
As reported in the February 4 Report to Council:
The most recent audited financial statements (2021) indicated a $16,545,540 general fund balance
with $8,690,044 unobligated or unassigned. In the 2026 budget presentation received by Council, the
Controller’s OAice provided an estimate of $13.5-14 million in general fund balance as of October
2025 – this number is purely an estimate considering revenues and expenditures from 2021 audited
financials and incomplete 2025 point-in-time data.
AUDIT PROGRESS
To proceed with the City of Ithaca’s 2022-2025 financial audits, existing financial records
and internal financial systems are being corrected and set up to be properly maintained.
The Bonadio Group, an industry-leading accounting and consulting firm, has been
contracted by the City to provide these services.
The request for proposals to solicit a firm to conduct the City’s past-due financial audits
was published on March 27. It can be found on the City website. Copies have been made
available directly to competitive firms who may be interested in working with the City.
Submissions are due on April 22, with an award expected on or around May 6.
72
City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | citymanager@cityofithaca.org | 607.274.6511
MEMORANDUM
Date: April 3, 2026
To: Common Council
From: Dominick Recckio, Acting City Manager
RE: Q1 2026 Parking Revenue — Impact of Fee Increases on Actual Revenues
Executive Summary
Parking fee increases implemented in 2026 have produced encouraging revenue results. Total Q1 2026
revenue reached $437,406 — a 57% increase over Q1 2025 ($279,187) and a 36% increase over Q1 2024
($320,981). All locations reported strong growth, with Seneca Street emerging as the top performer.
These results demonstrate that the fee adjustments are generating substantial new revenue while
demand for parking services remains robust.
Q1 Revenue by Location* (2024–2026)
Location 2026 Q1 2025 Q1 2024 Q1
Green St $71,584 $45,298 $52,046
Seneca St $117,210 $67,278 $65,329
Dryden Rd $72,380 $48,283 $60,753
On-street Pay Stations $176,232 $118,328 $142,853
TOTALS $437,406 $279,187 $320,981
*Parking garage revenues only include hourly parking. Monthly parking pass revenue and hotel parking
agreements are tracked separately.
*On-street parking revenues include ParkMobile and Pay Station revenues. Parking meter head coin
revenues are tracked separately.
Year-Over-Year Change vs. 2025 and 2024
Location vs. 2025 ($) vs. 2025 (%) vs. 2024 ($) vs. 2024 (%)
Green St +$26,286 +58% +$19,538 +38%
Seneca St +$49,932 +74% +$51,881 +79%
Dryden Rd +$24,097 +50% +$11,627 +19%
On-street Pay
Stations
+$57,904 +49% +$33,379 +23%
73
City of Ithaca
Records and Reports
2025M-114 l March 2026
Division of Local Government and School Accountability
74
Contents
Audit Results 1
Audit Summary 1
Records and Reports: Findings and Recommendations 3
Finding 1 – Officials did not maintain complete and timely accounting records. 3
Recommendations 5
Finding 2 – The Council did not receive the financial reports needed to oversee
operations 6
Recommendations 6
Finding 3 – Officials did not submit AFRs in a timely manner. 7
Recommendation 8
Finding 4 – The Council did not ensure timely completion of independent audits. 8
Recommendation 8
Appendix A: Profile, Criteria and Resources 9
Appendix B: Response From City Officials 11
Appendix C: Audit Methodology and Standards 19
75
Office of the New York State Comptroller 1
Audit Results
City of Ithaca
Audit Objective Audit Period
Did City of Ithaca (City) officials
maintain complete, accurate and
timely accounting records and
reports?
January 1, 2023 – November 14, 2024.
We extended the audit period back to January 1, 2020
to review independent audits and financial reporting
and forward to January 29, 2026 to update the City’s
financial reporting status and review the most recently filed
independent audit report
Understanding the Audit Area
The Common Council (Council) is responsible for managing and controlling the City’s financial
operations and must adequately oversee the City’s financial operations to ensure that public funds
are managed with accountability, transparency and integrity. Maintaining complete, accurate and
timely accounting records and reports ensures appropriate information is available for City officials
tasked with overseeing the use of public funds. This critical function can help maintain public trust,
ensure compliance with legal requirements and prevent mismanagement, waste and fraud.
The City’s 2025 general fund appropriations totaled $85.1 million.
Audit Summary
Although transactions recorded in the accounting records and reports we reviewed were generally
accurate (e.g., recorded transaction details such as payees, check numbers and amounts were
correct), City officials did not maintain complete (e.g., certain transactions were not recorded) and
timely accounting records and reports. In addition, we determined the City Controller ’s (Controller)
office did not create or provide the Council with monthly reports such as budget-to-actual comparisons,
cash balances or fund balance estimates and the City Manager (Manager) did not provide year-end
financial reports to the Council. Furthermore, officials did not submit Annual Financial Reports (AFRs)
to the Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law
(Law) Section 301 or ensure independent audits were completed in a timely manner.
1 More information on AFR non-filers and the City’s current AFR filing status can be found on OSC’s website at https://web.osc.state.ny.us/
localgov/afr-non-filers/
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2 Office of the New York State Comptroller
The lack of complete and timely monthly and annual financial reports inhibits the Council’s ability to
properly and effectively manage the City’s financial operations throughout the year. As a result of the
incomplete financial records, the Council and officials’ ability to assess the City’s financial standing
since December 2022 and make informed financial decisions was impaired.
For example, the Finance Department’s staff did not record over 4,000 transactions totaling $10 million
in a timely manner, with delays ranging from 31 to 282 days after the transaction date. Additionally, they
did not record Council-authorized budget adjustments totaling over $1 million. Furthermore, the City
Chamberlain’s (Chamberlain) office staff did not complete bank reconciliations in a timely manner for all
City bank accounts with combined balances of approximately $51 million as of February 28, 2025.
The report includes 11 recommendations that, if implemented, will improve the City’s accounting
records and reports and the Council’s ability to manage the City’s financial condition. City officials
generally agreed with our findings and indicated they plan to initiate corrective action.
We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State
Comptroller’s authority as set forth in Article 3 of GML. Our methodology and standards are included in
Appendix C
The Council has the responsibility to initiate corrective action. A written corrective action plan (CAP)
that addresses the findings and recommendations in this report should be prepared and provided to our
office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more
information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit
Report, which you received with the draft audit report. We encourage the Council to make the CAP
available for public review in the City Clerk’s office.
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Office of the New York State Comptroller 3
Records and Reports: Findings and
Recommendations
City officials must ensure accounting records are maintained in a complete, accurate and timely manner
to be relevant and useful for managing city operations. Reconciling bank account balances to general
ledger cash balances allows officials to identify and research differences between the city’s accounting
records and bank balances. Bank reconciliations should be prepared and independently reviewed when
bank statements are available and differences should be promptly resolved.
The city controller should provide monthly financial reports to the city council summarizing financial
information such as budget-to-actual comparisons of revenues and expenditures and fund balance
estimates. The City’s charter requires the Manager to submit a report on the City’s finances and
administrative activities to the Council within two months after the close of each calendar year.
More details on the criteria used in this report, as well as resources we make available to local officials
that can help officials improve financial operations (Figure 5), are included in Appendix A.
Finding 1 – Officials did not maintain complete and timely
accounting records
The accounting records for the 2023 through 2024 calendar years were not closed, leaving officials with
incomplete financial data to assess the City’s financial condition since December 31, 2022. Although
transactions recorded in the accounting records were generally accurate (e.g., recorded transaction
details such as payees, check numbers and amounts were correct), they were not complete (e.g.,
certain transactions were not recorded) and prepared in a timely manner. As a result, the Council did
not have complete accounting records and, therefore, was unable to fully evaluate the City’s financial
condition or make well-informed decisions.
Accounting Records – Our review of accounting transactions for 2024 (as of November 14, 2024)
identified that the Finance Department’s staff did not record 4,185 transactions, totaling approximately
$10 million, within 30 days of the transaction occurring (Figure 1). The longest delay between a
transaction occurring and its recording was 282
days. The total number of delayed transactions
may continue to rise as the City finalizes its
accounting records, increasing the risk of
inaccurate or incomplete financial reporting. As
a result, the City’s accounting records did not
reflect current revenues, expenditures, assets,
liabilities or fund balances, leaving officials
without reliable monthly and annual financial
information to assess the City’s financial
condition
Furthermore, we compared the 2023
accounting records general ledger to budget
Figure 1: 2024 Transaction Recordings
Exceeding 30 Days (as of November 14, 2024)
Days Between
Transaction and
Recording
Number of
Transactions
Transaction
Dollar
Amounts
Between 31 - 60 1,158 $2.7 million
Between 61 - 90 885 1.5 million
Between 91 - 120 1,725 1.5 million
Greater than 120 417 4.3 million
Totals 4,185 $10 million
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4 Office of the New York State Comptroller
documents available to Council members during the 2025 budget workshops.2 The 2025 budget
documents included the 2023 revenues and expenditures that were different than what was recorded
in the accounting records. For example, the general ledger included revenues totaling $73 million and
expenditures totaling $69 million, while the budget documents showed revenues totaling $71 million3
and expenditures totaling $75 million.
We attempted to evaluate the City’s financial condition by estimating general fund balance at the end
of 2023.4 To do this, we used the total fund balance reported in the 2021 independent audit report,
along with the 2022 through 2023 revenues and expenditures recorded in the City’s accounting records
and budget documents (Figure 2). Based on our calculation, total fund balance may have ranged
from approximately $15.3 million and $22.9 million, equivalent to about 19 to 28 percent of the 2024
budgeted appropriations. Therefore, based on these estimates, the City would not be considered
fiscally stressed. However, significant adjusting entries, that could affect fund balance levels, may be
required once the independent auditors complete their audits of previous years.5
Figure 2: OSC-Estimated General Fund Balance 2021 Through 2023
28% of 2024
Budgeted
Appropriations
19% of 2024
Budgeted
Appropriations
$15
$16
$17
$18
$19
$20
$21
$22
$23
2021 2022 2023OSC-Calculated Using City General Ledger
2 The 2025 budget documents were the first to include complete 2023 actual results, except for real property tax revenue.
3 The 2025 budget documents did not include actual results for 2023 real property tax revenue. Therefore, we used the 2023 budgeted real
property tax revenue as the reported actual.
4 We did not calculate 2024 fund balance estimates because the 2024 accounting records general ledger was not complete.
5 For the status of independent audits, see Finding 4.
79
Office of the New York State Comptroller 5
The acting Controller told us that staffing shortages and vacancies in the Controller’s office were to
blame for not keeping accounting entries current. Without complete and timely accounting records, the
Council’s ability to manage the City’s financial condition and make informed decisions is significantly
limited. As a result, the transparency of the City’s financial operations is compromised, and taxpayers
cannot be confident that the Council is effectively overseeing City finances and operations.
Budget Adjustments – We reviewed all 77 budgeted appropriation lines exceeding $400,000 in 2023
and 2024 to determine whether Council-authorized budget adjustments were properly recorded in the
accounting records. The Controller’s office staff did not record any of the Council-authorized budget
adjustments, totaling over $1 million across 18 expenditure lines in the accounting records. When
budget adjustments are not recorded, City officials lack an accurate view of the budget and may spend
more than available. The acting Controller told us that staffing shortages were to blame for not keeping
budget adjustments current.
Bank Reconciliations – The Chamberlain’s office staff did not complete bank reconciliations in a
timely manner for certain City bank accounts and there was no independent review process to verify
their completion or accuracy. The Chamberlain’s office was responsible for reconciling 22 City bank
accounts. As of February 2025, 18 bank
accounts had been reconciled through
the most recent period. However,
according to the Chamberlain, the four
remaining accounts – which required
the most time to reconcile – were not
up to date (Figure 3). These accounts
consistently carried high balances and,
therefore, were significant to the City’s
financial position. As a result, timely
reconciliation of these accounts is
critical.
The Chamberlain told us that bank reconciliations fell behind due to staffing shortages and
acknowledged that she had not fully considered the control benefits of independent reviews by the
Manager or their designee. When bank reconciliations are not completed promptly, the Council’s ability
to monitor the City’s cash position and make informed financial decisions is impaired.
Recommendations
1. The Controller (or acting Controller or Deputy Controller on their behalf) and Chamberlain should
record transactions in the accounting records in a timely manner so monthly and annual financial
reports are complete.
2. The Controller (or acting Controller or Deputy Controller on their behalf) should record Council-
authorized budget adjustments in the accounting system in a timely manner.
Figure 3: Unreconciled Bank Accounts as of
February 28, 2025
Account Month Last
Reconciled Balance
Operating A December 2021 $24,003,088
Operating B December 2021 25,159,628
Payroll November 2023 841,326
Joint Activity September 2024 969,996
Totals $50,974,038
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6 Office of the New York State Comptroller
3. The Chamberlain should prepare bank reconciliations in a timely manner.
4. The Manager should ensure bank reconciliations are independently reviewed and approved.
5. The Council and Manager should assess staffing needs and proactively fill key positions, if deemed
necessary
Finding 2 – The Council did not receive the financial reports
needed to oversee operations
Although the former Mayors and Manager provided the Council with budget-to-actual comparisons and,
at times, fund balance estimates for prior years during budget preparation, the Council did not receive
key monthly financial reports such as budget-to-actual comparisons, cash balances or fund balance
estimates from 2020 through 2024. For example, from 2020 through 2023, the former Controller
presented financial information to the Council verbally each month, which typically focused on major
revenue sources such as building permits, fines, parking fees, sales tax and State aid. From March
through August 2024, the Deputy Controller provided monthly written reports showing revenue trends
for building permits, parking fees, and room occupancy and sales taxes. However, according to Council
meeting minutes, no similar written or verbal revenue updates were provided for January and February
2024 or from September through December 2024. Additionally, the Manager did not submit annual
financial reports to the Council for 2023 or 2024, as required by the City’s charter.
The Mayor and four Council members told us they were not provided with sufficient monthly financial
reports to make informed decisions. The Manager told us the City’s accounting system did not generate
financial reports in a readily usable format for the Council. However, the Deputy Controller provided us
with a budget-to-actual comparison report from the City’s accounting system, which would be a useful
report for the Council. Without adequate financial reports, the Council did not have adequate financial
information to effectively oversee City operations or assess the City’s financial condition.
Recommendations
The Manager and Council should:
6. Ensure monthly financial reports are provided summarizing financial activities. The financial reports
should include a detailed accounting of all money received and disbursed and detailed year-to-date,
budget-to-actual comparisons of revenues and expenditures and fund balance estimates.
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Office of the New York State Comptroller 7
The Controller (or acting Controller or Deputy Controller on their behalf) should:
7. Create and provide monthly financial reports to the Council summarizing financial activities. The
financial reports should include a detailed accounting of all money received and disbursed and
detailed year-to-date, budget-to-actual comparisons of revenues and expenditures and fund
balance estimates.
8. Periodically provide officials with fund balance estimates for all funds.
The Manager should:
9. Provide an annual report of financial operations to the Council, as required by the City’s charter.
Finding 3 – Officials did not submit AFRs in a timely manner.
The Controller did not submit the City’s AFRs to OSC on time for 2020 and 2021 and have not filed
any of the last three completed years (2022 through 2024). The Deputy Controller filed the 2021 AFR
on April 29, 2025, which was 1,094 days past the due date. As of January 29, 2026, the City’s 2022
through 2024 AFRs remained unfiled.6
The Manager was unsure why the former Controller did not submit the AFRs in a timely manner but
believed COVID-related furloughs in the Finance Department were a contributing factor. Additionally,
the Deputy Controller told us the Finance Department waits until the City’s annual independent audit
is nearly completed before submitting the AFR to ensure that all adjusting entries are incorporated and
the AFR is based on accurate financial information.
Had officials submitted the City’s AFRs on time, OSC would have analyzed the self-reported data for
fiscal stress and the City would have received a publicly released fiscal stress score and designation.7
Additionally, unfiled AFRs reduce transparency in the City’s financial operations and limit its ability to
demonstrate financial health to the Council, residents, taxpayers, OSC and other stakeholders. Also,
not filing AFRs may adversely affect the decisions of debt-financing entities when evaluating loans for
City projects or equipment purchases. For example, on March 19, 2024, Moody’s withdrew its bond
rating for the City because it indicated there was insufficient or otherwise inadequate information to
support the maintenance of the rating.
6 More information on AFR non-filers and the City’s current AFR filing status can be found on OSC’s website at https://web.osc.state.ny.us/
localgov/afr-non-filers/
7 The City filed the 2020 and 2021 AFRs too late to receive a fiscal stress monitoring system designation.
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8 Office of the New York State Comptroller
Recommendation
10. The Controller (or acting Controller or Deputy Controller on their behalf) should prepare and file the
delinquent AFRs for 2022 through 2024, and file all subsequent AFRs with OSC within 120 days of
the close of the fiscal year, as required by GML Section 30.
Finding 4 – The Council did not ensure timely completion of
independent audits
The most recent audit of the City’s financial statements by a certified public accountant (CPA) was for
2021 and was issued on June 25, 2025. The corresponding management letters for the 2020 and 2021
independent audits attributed the delayed filings to staff shortages, furloughs, COVID-19 and time-
consuming atypical administrative demands within the City.
The acting Controller indicated the City had an engagement
letter with a new CPA firm to audit 2022 and 2023. No other
independent audit reports had been issued and there were no
engagements in place for 2024 (Figure 4). The acting Controller
told us independent audits were delayed because COVID-related
furloughs created a backlog of work, as seen in the delayed
recording of accounting transactions in the accounting records,
that persists in the Finance Department
By not ensuring independent audits were conducted in a timely manner, the City missed valuable
opportunities to identify areas needing improvement and to strengthen oversight of its financial
operations. As a result, the Council’s ability to effectively manage the City’s financial condition and
make informed decisions on City operations remains limited and taxpayers lack assurance that City
operations and finances are being properly monitored.
Recommendation
11. The Council should ensure that the City’s financial statements are completed in a timely manner to
allow for a timely independent audit.
Figure 4: Independent Audits
Calendar Year Issue Date
2020 1/23/2023
2021 6/25/2025
2022 Not issued
2023 Not issued
2024 Not issued
83
Office of the New York State Comptroller 9
Appendix A: Profile, Criteria and Resources
Profile
The City is located in Tompkins County and is governed by the Council, which has the power and
responsibility to adopt realistic budgets and levy taxes on real property located within the City. The
Council includes 10 elected members and the Mayor. The Mayor serves as the president of the Council.
The former Mayor left office on January 5, 2022. An appointed Mayor, who was later elected, served
from January 5, 2022 through December 31, 2023. A newly elected Mayor took office on January 1,
2024 and served through the end of the audit period.
The Council is responsible for managing the City’s financial affairs and appoints and relies on the
Council-appointed Manager to keep it fully advised of the City’s financial condition. The Manager
serves as the City’s chief executive officer and is responsible, along with other administrative staff,
for the City’s day-to-day management. The Manager position was created when the City changed
from a mayor-council to a council-manager form of government on January 1, 2024. The Manager
oversees, directs and controls the administration of all City departments, including the Controller and
the Chamberlain.
The City’s Finance Department is made up of the Controller’s office and the Chamberlain’s office.
The Controller is the chief fiscal officer and is responsible, along with the Council, for preparing the
annual budget and issuing debt. The Controller is also responsible for the general management and
control of the City’s financial affairs. The Controller’s office is primarily responsible for maintaining the
central accounting records (e.g., recording transactions, closing the accounting records and filing the
AFR). The Controller is assisted by two deputy controllers, an administrative coordinator and a payroll
coordinator. The Chamberlain is responsible for reconciling bank statements and for the custody,
receipt and disbursement of City funds. The Chamberlain’s office is also responsible for recording
certain transactions in the accounting records related to water and tax collections. The Chamberlain is
assisted by a deputy and three accounts receivable clerks.
Criteria – Records and Reports
City officials must ensure accounting records are maintained in a complete, accurate and timely
manner to be relevant and useful for managing city operations. All financial transactions should be
recorded promptly and within 30 days of the transaction date to maintain accurate and up-to-date
financial records for effective monitoring and decision-making. Reconciling bank account balances
to general ledger cash balances allows city officials to identify and research differences between the
city’s accounting records and bank balances. As such, bank reconciliations should be prepared and
independently reviewed when bank statements are available. Any differences should be promptly
resolved to ensure that financial activities are properly accounted for in a timely manner.
The city controller should provide monthly financial reports to the city council summarizing financial
information such as budget-to-actual comparisons of revenues and expenditures and fund balance
84
10 Office of the New York State Comptroller
estimates. The City’s charter requires the Manager to submit to the Council a report on the City’s
finances and administrative activities within two months after the close of each calendar year.
GML Section 30 requires cities to file an AFR with OSC no later than 120 days after the close of their
fiscal year. The AFR is an important fiscal tool that provides a city council with the financial information
necessary to monitor a city’s operations, and it provides other interested parties with a complete
summary of the city’s financial activities.
A city council should ensure it engages an independent auditor to audit the city’s financial statements
in a timely manner because independent audits express an opinion on the fairness of a city’s financial
statements, can help identify conditions in need of improvement and can be a useful tool in providing
oversight and review of financial operations.
Additional Records and Reports Resources
In addition, our website can be used to search for audits, resources, publications and training for
officials: https://www.osc.ny.gov/local-government
Figure 5: OSC PublicationsFigure 5: OSC Publications
OSC Local Government Management Guides available on our website to help officials understand and
perform their responsibilities.
Fiscal Oversight Responsibilities of the
Governing Board The Practice of Internal Controls Understanding the Budget Process
https://www.osc.ny.gov/files/local-
government/publications/pdf/fiscal-oversight-
https://www.osc.ny.gov/files/local-
government/publications/pdf/the-practice-of-
https://www.osc.ny.gov/files/local-
government/publications/pdf/understanding-the-
85
Office of the New York State Comptroller 11
Appendix B: Response From City Officials
City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | cityofithaca.org | mayorcantelmo@cityofithaca.org | 607.274.6501
City of Ithaca
Records and Reports
Report of Examination
Audit Report Number: 2025M-114
The City of Ithaca (“the City”) agrees with the findings of the Office of the State Comptroller
(“OSC”) in its 2025 Report of Examination. We believe rectifying these issues is central to
the improved management and fiscal health of the City, as well as key to enhancing public
trust and confidence in municipal operations.
The City anticipated the issues identified in the report. Several operational deficiencies and
delays since 2020 have contributed to the issues, including:
2020-2022 pandemic-related staffing furloughs and constrained activity in the
Controller’s Office;
The 2023 retirement of long-standing permanent Controller, lack of adequate
succession planning, and the subsequent vacancy that remains unfilled due to
failed searches;
Chronic understaffing in the Controller’s Office and previous high rate of employee
turnover in the Chamberlain’s Office (which reports to the Controller) requiring
frequent re-training, onboarding, and task reassignments amongst existing sta ff to
address backlogs; and
Delays in accomplishing annual independent audits, with the backlog caught up
through 2021 as of this time.
The City is committed to getting its financial record keeping up to date as soon as possible.
City staff and outside consultants have begun addressing the issues and applying
corrective actions (as outlined below). Leadership has identified financial management
needs as a top priority and performance measure for the Acting City Manager. The Acting
Controller and existing staff continue the day-to-day financial operations of the City
including obligations through payroll, accounts payable, insurance coverage, tax
collection, capital projects, budgeting, union negotiations, debt service and debt
obligations.
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12 Office of the New York State Comptroller
City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | cityofithaca.org | mayorcantelmo@cityofithaca.org | 607.274.6501
City officials thank the auditors from OSC for their professionalism in conducting this
audit. The following serves as the City’s combined response and corrective action plan.
The City agrees with Finding 1: Officials did not maintain complete and timely
accounting records. The City recognizes the importance of recording transactions in a
timely and complete manner. The City has identified that ongoing staffing challenges and
the resulting inability to keep up with the necessary volume of recordkeeping work created
the backlog. Moving forward, the City is implementing cross training and succession
planning to prevent the recurrence of these issues. In conjunction with these steps, the
City will reduce its reliance on temporary staff by establishing and hiring two new
permanent staff accountants. These professionals will institute improved guidance, goal
setting, and accountability for Finance staff (including Chamberlain and Controller’s
offices) based on the outstanding deliverables. Finally, the City shall continue to reduce the
use of fund balance to balance the City’s annual budget until accurate and current records
are available.
The City agrees with Finding 2: The Council did not receive the financial reports needed
to oversee operations. Regular financial reporting to Common Council ceased when the
permanent City Controller retired in 2023, and only six reports were delivered in 2024.
Pursuant to Council resolutions adopted in November and December of 2025, the Acting
City Manager and Acting City Controller resumed monthly reporting to Council in February
2026, providing pertinent information to assist the Council's decision-making. Moving
forward, the City Manager, supported by the Controller, will provide an annual report as
required in the City Charter. Mayor Cantelmo has established a finance advisory
committee to conduct in-depth analysis of ongoing issues and works closely with the
administration to ensure that timely, accurate, and regular reporting continues.
The City agrees with Finding 3: Officials did not submit Annual Financial Reports (AFRs)
in a timely manner. The City acknowledges that State reporting is behind schedule . The
City has hired , an accounting and consulting firm, to assist staff in
organizing financial records so that it can submit its delinquent AFRs with reliable and
accurate information. Prolonged annual closeouts, as well as the reporting issues
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Office of the New York State Comptroller 13
City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | cityofithaca.org | mayorcantelmo@cityofithaca.org | 607.274.6501
identified in Finding 1, prevented the City from submitting AFRs in the time frame required
by law. The City hired in part, to correct these issues as quickly as possible, while
maintaining the accuracy and integrity of reporting.
The City agrees with Finding 4: The Council did not ensure timely completion of
independent audits. The City has, to date, failed to submit required audits since 2022. As
part of the work to correct the financial recordkeeping of the City, and as referenced above,
the City has engaged to assist with basic recordkeeping. The City, with assistance
from is also currently in the process of drafting a Request for Proposals (RFP) to
solicit a qualified firm to carry out the overdue audits. The City Administration recognizes
that the Common Council has, for some time, requested that the audits be completed.
For each recommendation included in the audit report, the following is our corrective
action taken or proposed. For recommendations where corrective action has not been
taken or proposed, we have included explanations.
Audit Recommendation and Implementation Plan of Action(s):
1. The Controller (or acting Controller or Deputy Controller on their behalf) and
Chamberlain should record transactions in the accounting records in a timely
manner so that monthly and annual financial reports are complete.
Corrective Action: Reconciliations and journal entries will require a sign off by the
Controller or designee. This will ensure the timely posting of transactions. This new
sign-off process will require the Chamberlain’s office to complete the backlog of
reconciliations by the target date of March 2027 based on the following timeline and
procedure:
The Chamberlain’s Office is committed to reconciling past journal entries, and,
monthly, will provide the Controller with verified reconciliations and entries. These
monthly reports will show that the financial recordkeeping system is up to date. The
Chamberlain’s Office will complete and deliver the overdue 2023 bank
reconciliations by the end of July 2026. The overdue 2024 bank reconciliations are
scheduled to be completed and delivered to the Controller by the end of November
2026. With the additional review by the Controller, the City will promote
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14 Office of the New York State Comptroller
City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | cityofithaca.org | mayorcantelmo@cityofithaca.org | 607.274.6501
accountability for timely, accurate recordkeeping in both a retroactive/corrective
manner and moving forward.
2. The Controller (or acting Controller or Deputy Controller on their behalf) should
record Council-authorized budget adjustments in the accounting system in a
timely manner.
Corrective Action: City staff have already completed adjustments through
December 2024 and expect adjustments from FY 2025 to be completed by May
2026. The City hired two staff accountants in February 2026. Moving forward, the
accountants will post adjustments monthly immediately following Council
meetings, with a sign-off required by the Controller or their designee.
3. Chamberlain should prepare bank reconciliations in a timely manner.
Corrective Action: Per the City’s corrective action described in response to Audit
Recommendation 1, the City’s bank reconciliations are tied to the timely recording
of transactions. Timely posting of transactions and recordkeeping will enable City
staff to prepare the required bank reconciliations. The increased staffing in the
Controller’s office will ensure these tasks are completed in a timely manner.
4. The Manager should ensure bank reconciliations are independently reviewed
and approved.
Corrective Action: Per the City’s corrective action described in response to Audit
Recommendation 1, the Controller (or their designee) will review and sign off on all
reconciliations.
5. The Council and Manager should assess staffing needs and proactively fill key
positions, if deemed necessary.
Corrective Action: The City hired two new staff accountants who began in February
2026. Additionally, the City is in the process of hiring two Customer Service
Representatives in the Chamberlain's office: Staff are conducting interviews for a
full-time position in March 2026, and a part-time position is being re-posted in
March 2026. Finally, the City has made an offer to a permanent Controller
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candidate, who accepted the position (pending Council approval) with an
anticipated Mid-2026 start date. The Acting City Manager will onboard the new
Controller, and they will work together to identify additional sta ffing needs in
advance of the 2027 budget. The Chamberlain has identified that adding a second
fiscal manager position would aid in keeping current year record-keeping on track.
The City is committed to continually evaluating staffing needs to ensure that its
financial reporting obligations are faithfully kept.
6. The Manager and Council should ensure monthly financial reports are provided
summarizing financial activities. The financial reports should include a detailed
accounting of all money received and disbursed and detailed year-to-date,
budget-to-actual comparisons of revenues and expenditures and fund balance
estimates.
Corrective Action: In November 2025, the Mayor authored and Council adopted a
fiscal response package to address these issues. Included within that resolution
that established a preliminary fund balance policy, moratorium on short-term debt
for short-lived equipment, a requirement for monthly financial reporting, and an
interim debt-management policy. These resolutions also directed the administration
to establish permanent policies during 2026. Furthermore, on December 3,
Common Council passed a resolution making monthly financial reporting part of the
Acting City Manager’s performance goals. More recently, the financial report
delivered to Common Council at the March 4, 2026, meeting provides YTD actuals
(spending and revenues) through the end of January 2026. This information builds
upon a template for reporting that was initially shared with Council in February. This
report will include all required details once all audits are completed. The
is working with the City to get all records audit-ready. is
assisting the City with its RFP for the 2022 audits. This RFP will be published around
the end of March 2026 so that a contractor may begin making meaningful progress
on the audit backlog beginning by mid-2026.
7. The Controller (or acting Controller or Deputy Controller on their behalf) should
create and provide monthly financial reports to the Council summarizing
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City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | cityofithaca.org | mayorcantelmo@cityofithaca.org | 607.274.6501
financial activities. The financial reports should include a detailed accounting
of all money received and disbursed and detailed year-to-date, budget-to-
actual comparisons of revenues and expenditures and fund balance estimates.
Corrective Action: The financial report template created by the Acting City Manager
is being completed monthly by the Acting Controller. As the backlog of audits is
completed, more of the template will be populated. The Controller will post each
report to the website once it’s been shared with Council members each month.
8. The Controller (or acting Controller or Deputy Controller on their behalf) should
periodically provide officials with fund balance estimates for all funds.
Corrective Action: In accordance with policy directives from the Mayor and Council,
fund balance estimates will be listed in the monthly financial report to Common
Council. Once the City’s audits are complete, City officials have committed to
adopting a fund balance policy that will help the City maintain financial stability and
fiscal discipline and provide guidelines for both accountability and predictability.
9. The Manager should provide an annual report on financial operations to the
Council, as required by the City’s charter.
Corrective Action: City staff shall submit an annual report to Common Council by
the beginning of Q2 each year so that all necessary financial closeouts can be
completed by the Controller’s office. This will also aid the annual mid-year budget
kickoff presentation provided by the City Manager and Controller. Note: The annual
report will consist of unaudited numbers until the audit results are available and
deemed complete.
10. The Controller (or acting Controller or Deputy Controller on their behalf) should
prepare and file the delinquent AFRs for 2022 through 2024 and file all
subsequent AFRs with OSC within 120 days of the close of the fiscal year, as
required by GML Section 30.
Corrective Action: The City shall file these AFRs once accurate numbers are
available. Currently, AFRs cannot be accurately filed until the requisite adjustments
and financial system repairs are complete. The City has retained
to conduct preparatory work for financial reporting.
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11. The Council should ensure that the City’s financial statements are completed
in a timely manner to allow for a timely independent audit.
Corrective Action: In late 2025, the City contracted with to
perform a multi-phase financial consulting project that will result in more complete,
transparent, and accurate financial records. This will ensure that the City’s future
financial deadlines are met. staff meet weekly with staff in the Controller
and Chamberlain’s offices. Additionally, the lead accountant is working
with the City to provide monthly updates to Common Council at the regularly
scheduled Council meetings.
I am grateful to the Office of the State Comptroller for the detailed investigation, findings,
and recommendations included within this report. Financial management is critical to
good governance, the provision of public services, and democratic accountability. It is
clear in this report that previous City leadership did not meet the high bar of excellence that
the residents of Ithaca deserve. I am committed to ensuring the faithful execution of this
Corrective Action Plan and look forward to working with Council and City staff to ensure the
integrity, reliability, and health of City finances and services for posterity.
Sincerely,
Mayor Robert G. Cantelmo
March 20th, 2026
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City of Ithaca 108 E. Green Street | Ithaca, NY 14850 | cityofithaca.org | mayorcantelmo@cityofithaca.org | 607.274.6501
Implementation Plan of
Action(s) Implementation
Sign off on monthly
reconciliations and journal
entries
Controller (sign off)
Chamberlain (reconciliations
and journal entries)
budget adjustments
immediately following Council
meetings;
thereafter
Staff Accountants
Controller (sign off)
Hire additional staff in the
Controller’s office (two staff accountants)
-Interviewing for a FT position
and posting a PT position
March 2026
-New Controller anticipated
start date is mid-year 2026
Common Council
City Manager
Reports to Common Council passed in December 2025;
First report delivered March
4th, 2026
Reports on City website
balances in monthly financial
reports
complete (in progress)
Operations Report to
Common Council
Reports to Office of the State
Comptroller
audits are complete
Meet future financial
deadlines in a timely manner
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Office of the New York State Comptroller 19
Appendix C: Audit Methodology and Standards
We obtained an understanding of internal controls that we deemed significant within the context of the
audit objective and assessed those controls. Information related to the scope of our work on internal
controls, as well as the work performed in our audit procedures to achieve the audit objective and
obtain valid audit evidence, included the following:
• We interviewed City officials and reviewed Council meeting minutes and the City’s charter to gain
an understanding of the City’s internal controls, accounting practices, accounting records, policies
and procedures
• We examined the City’s 2024 general ledger entries as of November 14, 2024 consisting of
106,918 entries covering approximately $800 million and compared the transaction dates to the
recording dates to calculate the number of entries posted more than 30 days after the transaction
date
• We compared the 2023 general ledger revenues and expenditures to 2023 revenues and
expenditures reported in the 2025 adopted budget. We used these actuals to estimate the general
fund balance for 2022 through 2023 and calculated the 2023 estimated total fund balance as a
percentage of the 2024 budgeted appropriations.
• We reviewed all 77 budgeted appropriation lines exceeding $400,000 in 2023 and 2024 to
determine whether Council-authorized budget adjustments were properly recorded in the
accounting records. We selected appropriation lines exceeding $400,000 based on our
determination that these lines could significantly impact the City’s budget if not actively monitored
and adjusted as necessary.
• We reviewed bank reconciliations for all 22 City bank accounts as of February 28, 2025 to
determine whether the Chamberlain reconciled bank statements in a timely manner.
• We selected a sample of 30 months of the 66 months (45 percent) of Council meeting minutes
in our audit period to determine the financial reports provided to the Council. We used our
professional judgment to select months based on staffing changes within the Finance Department.
• We reviewed AFR submissions and calculated the number of days that they were late and
calculated the number of days late for AFRs that were not submitted.
• We reviewed the CPA’s independent audit report issued for 2020 and 2021 to document findings
related to timeliness.
We conducted this performance audit in accordance with generally accepted government auditing
standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient,
appropriate evidence to provide a reasonable basis for our findings and conclusions based on our
audit objective. We believe that the evidence obtained provides a reasonable basis for our findings and
conclusions based on our audit objective.
Unless otherwise indicated in this report, samples for testing were selected based on professional
judgment, as it was not the intent to project the results onto the entire population. Where applicable,
information is presented concerning the value and/or relevant population size and the sample selected
for examination.
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Contact
BINGHAMTON REGIONAL OFFICE – Lucas S. Armstrong, Chief of Municipal Audits
State Office Building, Suite 1702 • 44 Hawley Street • Binghamton, New York 13901-4417
Tel (607) 721-8306 • Fax (607) 721-8313 • Email: Muni-Binghamton@osc.ny.gov
Serving: Broome, Chemung, Chenango, Cortland, Delaware, Otsego, Schoharie, Tioga, Tompkins
counties
Office of the New York State Comptroller
Division of Local Government and School Accountability
110 State Street, 12th Floor, Albany, New York 12236
Tel: (518) 474-4037 • Fax: (518) 486-6479 • Email: localgov@osc.ny.gov
https://www.osc.ny.gov/local-government
Local Government and School Accountability Help Line: (866) 321-8503
osc.ny.gov
BINGHAMTON
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