HomeMy WebLinkAbout2013 Budget Narrative
City of Ithaca
2013
Mayor’s Budget Narrative
Table of Contents
Page
2013 Financial Goals 1
2013 Budget Summary Narrative 2-9 Summary of Revenues 2010 – 2016 10-12
Summary of Expenses 2010 – 2016 13-16
Summary of Health Insurance 17
Tax Rate/Assessment History 18
Sales Tax Projections 19 Fund Balance History General Fund 20
Summary of Water and Sewer Rates 21
Fund Balance History Water Fund 22
Fund Balance History Sewer Fund 23
Debt Limit Schedule 24 Constitutional Tax Margin Schedule 25
Summary of Retirement Cost 2013 26
Summary of Council/Mayor Salaries 27
Summary of Revenues Detail 2013 28-32
Summary of Assessment Data 33 Summary of Utilities, Gas and Oil 34
Summary of Tax Exempt City Property 35
Summary of Material Items 36-41
Summary of State Aid Received/Proposed 42
Summary of Cornell University Contribution 43 Summary of Dog Control Contract Funding 44
Summary of Impacted Positions 45
1
Financial Goals for the City of Ithaca heading into 2013:
Increase/Maintain Fund Balance
Fund Balance needs to be 10-20% of operating revenues/expenses
Currently fund balance is 15.3% of expenditures
Allows for greater flexibility
Reduce debt load
Reduce reliance on debt (borrowing) for payment
Pay by cash where possible
Debt service is 12.8% of budget
Reduce tax burden on city taxpayers Keep tax rate increases to a minimum Assessment increases shifted to new construction and commercial
Proposed 2013 tax rate at $13.08 per $1,000 assessed value
Stay within State Property Tax Cap
Continue to move operating expenses from borrowed capital funds to G/F
Every year move streets and road construction costs to operating
Every year move equipment acquisitions from capital to operating
We are reducing our reliance on borrowing for operating funds
Purchase more efficiently and economically
Use more state contract, cooperative purchasing and bidding
Restructure some city departments to produce operating efficiencies
Maximize revenues and minimize costs
Increase fees where applicable and lower costs
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City of Ithaca
2013 Mayor’s Budget Summary Narrative Notes
October 1, 2012
General Fund Revenues:
Property Tax Information:
Assessments modestly increasing with full valuation, as a result, a tax rate increase and a tax levy increase; property tax cap now in place Total 2013 budget is $62,254,904, allocated $51,615,865 general fund, $3,960,870 water fund, $6,058,768 sewer fund and $619,401 solid waste fund, compared to 2012 budget of $61,560,334
The 2013 tax rate is $13.08 per $1,000 assessed value, this represents a 1.16% increase in the tax rate
from the 2012 rate of $12.93, and the dollar increase from the 2012 rate is $0.15
The total tax levy increase for 2013 is 2.72%; the 2012 tax levy increase was 3.81%...the property tax cap for 2013 is 2.77%...lowest tax levy increase since 2000 The taxable assessment value for 2013 is $1,536,243,783; the 2012 taxable assessment was
$1,512,975,624 a $23,268,159 increase from 2012, a 1.54% increase
Using the same tax rate from 2012, $12.93, would bring in additional $300,857 of tax revenue in 2013
Every one percent change in the city tax rate would generate an additional $198,636 in revenue
Based on the projected 2013 tax rate a $180,000 city home will pay $2,354 in city tax, that equates to
a $27 increase in taxes per year from the 2012 taxes of $2,327 for the same value property
The property tax revenue would increase from the 2012 amount of $19,562,775 to the 2013 amount of $20,094,069, a $531,294 increase from 2012, a 2.72% increase
Tax-exempt property percentage in the city for 2013 is 60.82% up slightly from 60.44% in 2012
Sales Tax
Sales tax revenue collections are up from 2012, we are heavily reliant on sales tax revenue and the economy remains uncertain Sales tax revenue budget increased from 2012 $12,580,000 to 2013 $12,944,639 an increase of
$364,639 or 2.9% from 2012 budget, our 2013 budget amount assumes a 2.2% increase over the current
projected actual sales tax revenue for 2012
Sales tax inflationary factor used is 2.0% The sales tax budget number will be reviewed during October after the next quarterly report is received from the State for a possible adjustment; the city/county dispatcher agreement is funded
through the sales tax agreement, and for 2013 the amount is $180,000
The economy remains weak and continues to have an uncertain impact on the 2012 and 2013 sales
tax activity
Other Revenue Other revenue amounts continue to be adjusted to realistic, historic and current trends; an inflationary
factor is also used
The Collegetown Assessment was completed in 2008; no current assessments are in place Payments in lieu of tax increased related to PILOT and abatement programs established
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Public works services revenue reflects the city sidewalk program activity; the program has been slow
to be implemented
Parking revenues reflect CPI permit rate adjustments for all city garages per applicable parking
agreements; the budget assumes no hourly parking rate changes Parking revenue for daily collections and permits is estimated at $1,166,500 for 2013…The amount
assumes the full operation of Green Street Parking Garage surface lot, an Inlet Island lot parking fee,
anticipated increase of parkers, event parking fee continued at $5, no free county juror parking at city
garages, permit increases based on CPI, no hourly rate changes and a Parking Director position
Parking revenue for meters is estimated at $893,000 for 2013, review of meter rates will take place, with a possible rate restructuring after Parking Director has performed an analysis
Recreation rates and revenue increased or decreased per Youth Bureau staff recommendations
Youth Bureau revenue includes $111,240 from Town of Ithaca for Cass Park facility
Golf Course rates increased or decreased based on actual activity and rate changes
Site Development fees estimated at $75,000 to reflect increased development activity We are expecting to continue our contract with the School District for civil service
The $88,650 increase in the Public safety service relates to the School District contracting with IPD
to fund 9 months of a Police Officer for school security
Fire Protection Service represents the Town/City fire service contract; the Town of Ithaca share for
2013 fire service is 32.46%, down from 32.63% in 2012, the new fire contract continues for 2013 Projecting interest rates to remain low in 2013, interest revenue for 2013 is calculated at $75,000
Rental of property includes rental income from retail space under the parking garages
Expecting building permit activity to increase in 2013, estimated at $815,000, increased amount by
$430,000 from 2012 budget amount per Building Department estimated Cornell and City projects;
assumed another payment on the permit for Collegetown Terrace Apartments
Fines and Bail revenue estimated at $1,190,000 for 2013, reflective of actual activity and continued
elimination of the waiver of first ticket program
Sale of property assumes a few surplus city owned properties to be sold during 2013; estimated
$250,000 of revenue for the sales (one-time revenue source), would be last year of surplus property Gifts and donations reflect contribution from Cornell University per MOU, the contribution increases
by the CPI annually; the estimated CPI used for 2013 CU payment is 1.5%; the CU contribution for
2013 is estimated at $1,244,176
Contributions from low and mod housing reflects interest earned on IURA Housing initiative
borrowing, may be last year of program Transfers from other funds for water/sewer decrease related to payroll and G/F overhead changes,
reflects a continued 35% 65% allocation of water and sewer fund activity, 3% to 5% decreases were
budgeted
Transfer from Capital Fund represents interest and unneeded project authorizations, the amount is
used to pay down debt; in addition using $350,000 of State CHIPS funds for in-house street work; this will result in a slower street and road construction program for 2013
Transfer from Joint Activity reflects a 10% G/F overhead allocation of the Wastewater Treatment
Plant per the established Joint agreement
Transfer from Debt service relates to bond payments from bridgework or other projects funded by
Federal and State aid fronted by city funds
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State Aid Per Capita reflects a $51,398 increase from the 2012 Budget, the $2,610,398 amount is the
estimated payment for 2013, the new AIM payment from NYS is made to help reduce the tax burden of
the local taxpayer, due to the State’s fiscal problems we have kept this amount unchanged in 2013 from
the 2012 actual amount expected to be received of $2,610,398, we must be careful with this amount as additional cuts may take place if the economy does not improve…this is an uncertain revenue source
Mortgage tax revenue is increased to reflect current trends, continue to watch weaker housing market
State Aid for security service related to city court has been taken over by the State Court System; no
further payments will be made; the court system cleaning aid is expected to decrease by $50,000 for
2013; in 2012 we had a payment related to building improvement work currently occurring at the City Court…this will not occur in 2013
We are not using any HUD Entitlement program revenue funds in 2013; those funds can be used by
the IURA as they deem necessary
No Federal Aid youth programs are reflected in the budget; if grants are received in 2013, we will
change the budget at time of receipt
Total general fund revenues for 2012 were $49,685,122, 2013 revenues are budgeted at
$51,365,865, up $1,680,743, an increase of 3.4%
Revenues other than property taxes are budgeted at $31,271,796 for 2013, up $1,149,449 from the 2012 budget of $30,122,347, an increase of 3.8%
General Fund
Expenditures: Current August Consumer Price Index (CPI) is 1.7%, the average CPI index for 2013 to-date is
2.2%, and the last three year (2011, 2010, and 2009) average is 1.45%
Other Service Agencies:
City local share for other community service agencies is not funded in 2013; we continue to fund
other human service agencies through the sales tax agreement in the amount of $333,734 for 2012 Human Services Coalition funded at $34,040 for 2013, an (8%) decrease from 2012
TCAD funded at $15,500 for 2013, a (8%) decrease from 2012
Community Police Board funded at $2,000, a (75%) decrease from 2012
Dog Control Contract, SPCA funded at $63,175, a (14.8%) decrease from the 2012 Budget…we
expect this amount to decrease again in 2014 Southside Center city contract funded at $150,335, an (8%), decrease from the 2012 Budget, total
funding for Southside is $218,202 includes DPW building maintenance
City Hall security is funded at $84,600 for 2013; this represents a (1%) decrease from the 2012
amount of $85,500; the amount is part of the allocated city hall building costs in the general fund
City Departments: All department costs reflect CSEA Comp Study salary increases per MOU in place for CSEA Admin,
DPW and Confidential employees; the CSEA Admin, IPFFA, COU have contracts in place…the
Executive, CSEA DPW and PBA unit contracts are currently in negotiations…for contracts not in place,
all estimated salaries include no increase for 2013 Management employee’s salaries have no increase in 2013...a 20% health insurance contribution for management continues and a three tier prescription plan will be implemented in 2013
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All departments 2013 funding were based on their (8%) funding requests including salaries, some
departments were adjusted up or down from the negative 8% submittal…all unfunded positions are
vacant unless noted;
City Department’s budget funding for 2013 are noted as follows: Chamberlain’s Office, increases by 1.7%, compensation (comp) study, contractual salary increases,
will merge with Controller’s Office during 2013
Traffic Violations, increase of 1.4%, mainly comp study, contractual salary increases
Controller’s Office, increase of 2.4%, comp study, contractual salary increases, merging with
Chamberlain’s Office during 2013 Clerks Office, increase of 55%, comp study, contractual salary increases, 1.5 FTE coming from IT
Dept, increase for Public information expenses
City Attorney’s Office, increase of 6.3%, comp study, contractual salary increases
Human Resources, decrease of (1%), mainly related contractual reduction, includes comp study and
contractual increases Mayor, increase of 2.7%, comp study, contractual salary increases
Legislative, increase of 1%, contract account increases, employee recognition program continues
unfunded
Police Department, decrease of (3.2%), unfunded vacant positions for 7 police officers and 1 data
entry clerk and a Deputy, School District funding 75% of Officer position for school security, overtime increased, contract account decreases, SWAT budget funded at $40,000
Fire Department, increase of less than 1%, includes contractual salary increases, layoff of two
firefighters, unfunded 1 vacant firefighter, unfunded 1 firefighter starting 4/1/13, unfunded admin
assistant, overtime and equipment steady, contract account decreases, no fire prevention bureau
Building Department, increase of 2%, comp study and contractual salary increases layoff receptionist, reclassify office manager to admin coordinator, add housing inspector starting 3/1/13, add
fire inspections, merging with Planning Department during 2013, Building Commissioner to Zoning
position title to be determined
Youth Bureau, decrease of (6.2%), comp study and contractual salary increases, retirement of
Director, paid $29,999 in 2013 to support transition, unfunded 2 youth program leaders, unfunded youth program leader starting with retirement 8/4/13, reclassify youth program leader to youth program
assistant, reduce hours of youth program assistant, unfunded recreation facility maintainer some
contract account changes
GIAC, decrease of (1.8%), comp study salary increases, unfunded 1 program assistant, unfunded 1
program assistant, added 5 hours to executive assistant Planning & Development, increase of 6.1%, comp study salary increases, hours reduced for Deputy
Director of Economic Developed from 40 to 35 hours, no city NDC funding, $30,000 is funded from
CDPI surplus, merging with Building Department, funded grant writer/lobbyist contract for $60,000
IT Department, decrease of (16.2%), IT Director reduction in hours to 32 hours, move 20 hours of
executive assistant and manager of electronic communications to clerk’s office, other contractual account changes
DPW, decrease of (3.6%), various equipment, salary and contract account reductions
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DPW
Most of the Department of Public Works (DPW) reflects a (3.6%) spending level decrease from 2012
levels, all accounts include comp study and contractual salary increases
City Court and Police Building Maintenance funded in DPW accounts Building Maintenance two retirements of working supervisors, reclassified positions to building
maintenance mechanics, unfunded maintenance worker
Maintenance of Roads, unfunded two light equipment operators
Garage, unfunded one mechanic
Snow Removal, unfunded light equipment operator CHIPS funding of $350,000 will be used to offset in-house labor and material costs related to
highway construction, will slow road construction progress on city streets
Sidewalks, unfunded light equipment operator
Parks and Forestry, unfunded light equipment operator
Maintained Snow Removal salt material cost at $110,000 Stewart Park reclassification of working supervisor to maintainer with retirement, add 50% of
working supervisor from golf course
Golf course, manager at entry level position, move 50% of working supervisor to stewart park
Engineering promote assistant city engineer to director of engineering
Supt. of Public Works, retirement of supt. of public works, hire for position Adjusted several gas and oil accounts as a result of changing fuel prices, fuel costs up 12.1%
Utility accounts were adjusted according to activity and trends, utility costs down (7.6%)
Sidewalk program continues in-house work with four-person crew
Bridge crew continues to be fully funded in 2013
Several seasonal and overtime accounts were adjusted downward, will have a negative impact on DPW services provided to community in various areas for 2013
Other Contracts TCAT funded at $829,432, 0%, no increase from 2012, note that the amount in budget is net of city’s
$364,000 sales tax agreement payment to TCAT made by the County
Cayuga Garage Financial Assistance Agreement (FAA) is funded for 2013 at $840,000, this reflects a 0%, no increase from 2012…the FAA requires an annual appropriation by Council; if the city does not
appropriate these funds, the city defaults on the agreement
Gadabout funded at $56,000, a 0%, no increase from 2012
Contribution to Ithaca Downtown Partnership (IDP) funded at $61,000, remains at the 2012 level
Insurance/Contingency/Settlement/Other payments Unallocated Insurance costs increase Undistributed insurance costs funded at $593,600, reflects a 15%, $77,600 increase from 2012; it
appears insurance costs going up as a result of claim activity and industry trends
Judgment and claims funded at $40,000 for costs related to annual settlement expenses; this area has
seen increased activity over the last three years Contingency Account is funded at $400,506 for 2013; represents $120,000 in unrestricted contingency funds and the following funds in the restricted contingency account; $44,000 for living
wage and benefit increases starting in July 2013; $45,000 for MUNIS redeployment; $25,567
sustainable coordinator position and benefits shared with county for ½ year; $2,000 for Hydrilla funds;
$84,464 Director of Parking with benefits starting 4/1/13, offset by increased revenues of $70,000; $82,475 Chief of Staff with benefits starting 6/1/13 Lease payment of principal and interest for Energy Performance Contract is funded at $220,110
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Layoffs/Staff Reductions/Staff Increases
Three (3) layoffs in the 2013 budget…24.5 vacant positions have been unfunded for 2013
We have included two new positions in the 2013 budget; Chief of Staff to start June 1st and a Director of Parking to start April 1st…we are also sharing a sustainable coordinator position with the county and
contracting for a grant writer/lobbyist to help with finding grants and other outside funding sources
The Fire department layoffs will save $135,600 and the Building Department layoff will save
$23,000…several weekly hour changes
Funded position from Capital; Bridge System Engineer ($60,731); Several end of year 2012 retirements of city workers were factored into overall salary costs
The retirement incentive will save the city approximately $650,000 going forward
Fringe Benefits:
Health insurance costs increase and retirement costs continue to soar, retirement costs expected to continue increasing for 2014 and 2015 Regular retirement reflects full funding of costs, significant increase in overall costs
Regular retirement for the General Fund is funded at $1,582,960 for 2013, up from $1,310,000 in
2012, this is a 20.8%, $272,960 increase from 2011; word of caution, a continued weak economy will
translate into higher future rates; when the actual 2013 invoice is received mid-October, we may have to adjust this number up or down Police and Fire retirement reflects a full funding of costs, funded at $3,180,000 in 2013, a 9.4%,
$273,000 increase in overall cost from 2012: when the actual 2013 invoice is received mid-October, we
may have to adjust this number up or down
The total 2013 regular retirement for all funds is estimated at $6,110,000, up from $5,318,949 in 2012, a 14.9%, $791,051 increase from 2012; when the actual 2013 invoice is received mid-October, we
may have to adjust this number up or down; a $125,197 retirement exclusion is allowed under the
property tax cap calculation
FICA/Medicare funding at $1,677,313 for 2013 includes the salary increases from contractual
increases and estimated salary increases for 2013, a 2.9%, $49,701 decrease in costs Workers Comp rates are estimated to rise, the cost for 2013 is increasing to $685,377, a 7.1%,
$45,377 increase from 2012, note that this is estimated and a possible adjustment may be made prior to
the final budget adoption once actual invoices are received; claim activity is increasing
Unemployment Insurance is estimated to increase by $34,563 to $100,000 for 2013, the 52.8%
increase relates to the 2012 current activity and 2013 trends, including our layoffs Health Insurance budget costs are increasing by 6.14%, $454,532, employee contributions factored to
help offset the estimated rate hike, G/F funding at $7,861,228 for 2013, the 2012 claim period has been
high; the city continues to participate in the health consortium, which should help stabilize future health
insurance costs, but changes at the Federal level and the need to strengthen our consortium reserves will
increase premiums overall…premium equivalent rates in the consortium will increase by 9.0%...overall health insurance costs are estimated to top $9,500,000 in 2013; we are assuming employee contribution
increases by Police and Fire employees for 2013
Dental Insurance decreased by (5.9%), $6,000 mainly due to activity history
Daycare and tuition costs are adjusted to reflect current and estimated activity
Personnel costs account for 67.6% of the General Fund Budget, $34,898,139 Salary costs are $19,519,620 and fringe benefits are $15,378,519
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Debt Service: Debt payments and debt load remain high
Debt service payments for 2013 are funded at $6,676,578, an increase of $164,920 from $6,511,658
in 2012, a 2.5% increase; this includes the energy performance contract lease payments of $220,110 Interest rates remained low in 2012 and we took advantage of the lower rates; we expect rates to remain low during 2013; City maintains Aa2 Bond rating as recalibrated by Moody’s; we refinanced
three issues in 2012 which will save $80,000 in 2013 and up to $709,000 over the life of the refunding
In 2013, we are paying off $5,594,530 in principal and issuing $1,636,000, a reduction of
$3,958,530…this assumes no commons reconstruction debt issue Debt limit issued and authorized at 68% exhausted, limit is $104,323,916, and the city has $33,038,725 available for debt
Debt service accounts for 12.9% of 2013 budget as compared to 12.9% of the 2012 budget
Total debt outstanding at 12/31/12 is $88,731,620 as compared to 12/31/11 of $81,455,768, an
increase of $7,275,852, 8.9%...of the debt outstanding $6,227,116 relates to the IAWWTF The need to reduce our debt load is real and our budgeted activity in both debt principal payments and authorized projects should reduce the debt going forward if the budget is followed
Total General Fund expenditures for 2012 were $50,680,122, 2013 expenses are budgeted at
$51,615,864, up $935,742 from 2012, a 1.85% increase
Fund Balance:
Current Fund Balance, 12/31/11, for the General Fund is $7,618,631, of which $3,522,485 is unassigned and $4,096,146 is assigned, restricted or nonspendable; this represents 14.8% of operations The 2013 budget appropriates $250,000 of fund balance to balance the budget We appropriated $995,000 in General Fund balance in 2012 and it remains to be seen if the full
amount will be needed for 2012
The $250,000 appropriated fund balance represents 3.29 % of the current fund balance We don’t recommend an annual appropriation of fund balance to balance the budget, but are ok with this appropriation as it represents a much smaller portion of fund balance…the higher the fund balance
the more future financial flexibility the city will have…if all fund balance appropriation were used in
2012 and 2013, the fund balance would be approximately at 12.3% of operations…we will not be able to
continue large appropriations of fund balance for much longer Other Funds Water and Sewer Funds:
Rates continue to increase as costs increase; consumption decreases The 2013 water rate is recommended at $4.73 per 100 cubic feet of usage, this reflects a 5% increase from the 2012 rate of $4.50
The 2013 sewer rate is recommended at $5.41 per 100 cubic feet of usage, this reflects a 7% increase
from the 2012 rate of $5.06
In both the water and sewer fund we are recommending not to use fund balance to balance the
budgets for 2013, the water and sewer fund balance accounts have been used to help offset needed rate increases for several years and can no longer provide such subsidy; the combined increase in rates is
12% compared to 24% in 2012
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Consumption of water decreased 5.63% and consumption of sewer decreased 8.00%
We have factored into both funds adjustments of revenue related to the water meter replacement
project recently completed by Johnson Controls
The lease payment for the water meter replacement project is included in both funds; the total payment is $201,785, allocated to each fund based on normal percentage allocation…this is a reduction
of $24,890 from 2012 amounts as we refinanced the interest charges for this project
Water expenditures for 2013 are $3,960,870 a $73,173 decrease from 2012, 1.81% decrease
Sewer expenditures for 2013 are $6,058,768 a $128,201 decrease from 2012, 2.12% increase
Fund allocation continues at the same 2012 level, water at 35%; sewer at 65% The water source decision will have an effect on the future water costs and water rates; it is expected
water costs and rates will continue to rise
The BPW will review the recommended water and sewer rates and make a recommendation for rate
increases
Solid waste Fund: Fund still has an operating deficit, tag prices are expected to remain constant in 2013; a yard waste fee continues in 2013
The 2013 trash tag rates are recommended to remain at $3.50 per tag (30lbs), no change in the rate
The yard waste fee will remain at $1.50 per 50lbs The fund will be examined for possible operational efficiencies and rate increases; possible changes include; flat rate fee, out sourcing the service and route adjustments
A general fund transfer of $52,301 is needed to balance the 2013 budget; this amount is $27,699 less
than the 2012 transfer
The Solid Waste Fund continues to have an insufficient fund balance The total fund expense for 2013 is $619,401, a $39,799 decrease from 2012, a 6.00% decrease A decrease in tonnage collection, benefits and debt is driving the increased costs of the fund
Paper Bags only for yard waste collection
Capital Funds:
With budgeted authorized capital projects and the debt principal payments scheduled for 2013 we should make some progress on our goal to reduce the debt load The total 2013 Capital Expenditure is budgeted at $3,179,000 as compared to 2012 of $4,972,500
The 2013 CHIPS capital program is $350,000, but will be used by in-house city forces instead of an
outside contractor…this will continue to slow the street construction down in 2013 Our plan to continue to move equipment acquisitions from capital borrowing to the General Fund
will again be slowed in 2013 due to the negative economic situation of the budget…we are not putting
much into replacement of machinery, vehicles or equipment…this will become a problem if done too
many years in a row
The net city bonded cost for 2013 is $1,636,000 after funding from other sources is received The Commons reconstruction project is still not fully determined yet as we are waiting to see if the
city will receive any other funding sources for this project
It still remains a good time to borrow with the low interest rate market, but it’s important to reduce
the overall debt load for the city
City of Ithaca
Summary of Revenue Actual/Projections
2010-201610/4/201212:26 PM
2013revsgood 10/4/2012 City of Ithaca Page 10
Adopted Adopted Adopted PROJECTED PROJECTED PROJECTED PROJECTED
2010 2010 2011 2011 2012 2013 2014 2015 2016DESCRIPTIONACCOUNT NO.BUDGET ACTUAL BUDGET ACTUAL BUDGET BUDGET BUDGET BUDGET BUDGETCOLLEGETOWN ASSES.A1022 -$ -$ -$ -$ -$ -$ -$ COMMONS ASSES.A1003
BID ASSESSMENT A1004
UNNEEDED RESERVE FOR TAXES A1050
PAYMENTS IN LIEU OF TAX A1081 315,000$ 393,548$ 360,000$ 472,160$ 380,000$ 465,000$ 483,600$ 502,944$ 523,062$
INT. & PEN. ON TAXES A1090 170,000$ 210,948$ 175,000$ 244,922$ 208,000$ 235,000$ 242,050$ 249,312$ 256,791$ PENALTIES ON ASSES.A1091 150$ 4,750$ 1,000$ 2,317$ 1,500$ 2,000$ 1,000$ 1,000$ 1,000$ PROPERTY TAX ITEMS 485,150$ 609,246$ 536,000$ 719,399$ 589,500$ 702,000$ 726,650$ 753,256$ 780,853$
SALES & USE TAX A1101 11,820,691$ 11,929,543$ 12,289,000$ 12,414,740$ 12,580,000$ 12,944,639$ 13,152,978$ 13,367,568$ 13,588,595$
UTILITIES GROSS REC. TAX A1131 343,000$ 280,354$ 330,000$ 308,135$ 315,000$ 310,000$ 316,200$ 322,524$ 328,974$
FRANCHISES A1170 205,000$ 213,413$ 208,000$ 212,108$ 220,000$ 210,000$ 212,100$ 214,221$ 216,363$
NON-PROPERTY TAX ITEMS 548,000$ 493,767$ 538,000$ 520,243$ 535,000$ 520,000$ 528,300$ 536,745$ 545,338$ CITY CHAMBERLAIN FEES A1230 67,000$ 82,921$ 67,000$ 85,623$ 80,000$ 85,000$ 85,000$ 85,000$ 85,000$ TAX SALE ADVERTISING A1235 1,500$ 1,000$ 1,500$ 3,380$ 1,500$ 3,000$ 3,000$ 3,000$ 3,000$ CITY CLERK FEES A1255 21,000$ 20,098$ 22,000$ 29,367$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$
Other General Dept Income A1289
POLICE DEPT. FEES A1520 5,000$ 4,434$ 5,000$ 2,624$ 4,700$ 8,000$ 8,000$ 8,000$ 8,000$
DOG CONTROL FEES A1550 700$ 689$ 700$ -$ 700$ 100$ 100$ 100$ 100$ SAFETY INSPEC. FEES A1560 63,000$ 110,973$ 90,000$ 149,680$ 163,000$ 210,000$ 215,250$ 220,631$ 226,147$ Electical Inspections A1561 52,000$ 39,674$ 45,000$ 68,043$ 68,000$ 88,000$ 90,200$ 92,455$ 94,766$ FIRE INSPEC. FEES A1565 38,000$ 45,747$ 32,000$ 37,802$ 17,450$ 15,000$ 15,600$ 16,224$ 16,873$
PUBLIC WORKS SERVICES A1710 175,000$ 147,647$ 170,000$ 278,259$ 173,000$ 173,000$ 175,000$ 175,000$ 175,000$
PARKING LOTS & GARAGES A1720 1,310,400$ 1,070,181$ 1,315,000$ 1,225,608$ 1,195,000$ 1,166,500$ 1,178,165$ 1,189,947$ 1,201,846$
Cayuga Garage -$ -$ -$ -$ -$ -$ -$ METERED PARKING A1740 752,000$ 788,031$ 760,000$ 845,669$ 810,000$ 893,000$ 890,000$ 890,000$ 900,000$ BUS OPERATIONS A1750 -$ -$ -$ -$ -$ -$ -$ NORTHEAST TRANSIT A1751 -$ -$ -$ -$ -$ -$ -$
TRANSPORTATION FEES 2,485,600$ 2,311,395$ 2,508,200$ 2,726,055$ 2,543,350$ 2,671,600$ 2,690,315$ 2,710,357$ 2,740,732$
PARKS & REC. CHARGES A2001 366,166$ 358,373$ 381,541$ 352,669$ 430,279$ 410,298$ 414,401$ 418,545$ 422,730$
REC. CONCESSION A2012 69,500$ 77,299$ 72,500$ 73,040$ 75,000$ 75,000$ 75,750$ 76,508$ 77,273$
GOLF COURSE CONCESSIONS A2013 500$ 60$ 500$ 1,363$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ GOLF COURSE PRO SHOP A2014 11,500$ 7,979$ 11,000$ 5,817$ 10,000$ 8,000$ 11,500$ 11,500$ 11,500$ STEWART PARK CAROUSEL A2015 11,000$ 10,344$ 10,500$ 11,567$ 10,500$ 10,000$ 9,500$ 9,500$ 9,500$
BEACH & POOL CHARGES A2025 55,000$ 62,479$ 55,000$ 61,276$ 62,000$ 63,500$ 64,135$ 64,776$ 65,424$
ALEX HALEY POOL CHARGES A2026 5,800$ 3,667$ 5,000$ 5,758$ 5,000$ 6,000$ 6,000$ 6,000$ 6,000$
GOLF COURSE CHARGES A2050 190,000$ 166,243$ 191,000$ 109,515$ 185,000$ 104,000$ 105,040$ 106,090$ 107,151$
Golf Course Memberships A2051 -$ -$ -$ -$ 68,000$ 68,680$ 69,367$ 70,060$ ICE RINK CHARGES A2065 184,000$ 197,361$ 189,000$ 192,173$ 195,000$ 193,500$ 199,305$ 205,284$ 211,443$ CONTRIBUTIONS FOR YOUTH A2070 142,827$ 146,494$ 162,420$ 190,343$ 200,619$ 232,671$ 239,651$ 246,841$ 254,246$ RECREATION PROGRAM FEES 1,036,293$ 1,030,299$ 1,078,461$ 1,003,521$ 1,174,398$ 1,171,969$ 1,194,962$ 1,215,411$ 1,236,327$
ZONING FEES A2110 5,000$ 3,600$ 5,000$ 4,600$ 4,000$ 4,200$ 4,326$ 4,456$ 4,589$
SITE DEVEL. FEES A2111 20,000$ 18,511$ 20,000$ 78,876$ 20,000$ 75,000$ 40,000$ 20,000$ 20,000$
SUBDIVISION & SIGN FEES A2112 1,000$ 370$ 1,000$ 1,116$ 700$ 1,300$ 1,000$ 1,000$ 1,000$ OTHER HOME & COMMUNITY SERVICES A2189 -$ 132$ 100$ 666$ 700$ 200$ 100$ 100$ 100$ CEMETERY SERVICES A2192 1,500$ -$ 1,500$ -$ 1,000$ 500$ 1,500$ 1,500$ 1,500$ HOME & COMMUNITY SERVICE FEES 27,500$ 22,613$ 27,600$ 85,258$ 26,400$ 81,200$ 46,926$ 27,056$ 27,189$
CIVIL SERVICE CHARGES A2220 51,000$ 50,355$ 52,000$ 56,023$ 56,000$ 57,000$ 58,710$ 60,471$ 62,285$
PUBLIC SAFETY SERVICE A2260 9,000$ 2,717$ 6,000$ 3,687$ 5,000$ 93,650$ 1,800$ 1,800$ 1,800$
TRANSIT PROGRAM REIMBURSEMENT A2261 -$ -$ -$ -$ -$ -$ -$ -$ -$ FIRE PROTECTION SERVICE A2262 3,106,000$ 3,093,137$ 3,177,500$ 3,160,746$ 3,135,000$ 3,130,000$ 3,208,250$ 3,288,456$ 3,370,668$ PUBLIC WORKS SERVICES A2300 129,886$ 130,197$ 129,886$ 124,183$ 129,886$ 124,182$ 124,182$ 124,182$ 124,182$ DWI PROGRAM TO. CO.A2310 10,000$ 10,614$ 12,000$ 14,107$ 12,000$ 12,000$ 12,000$ 12,000$ 12,000$
YOUTH SERVICES Other Governments A2350 711,030$ 709,304$ 691,870$ 681,064$ 627,000$ 606,145$ 618,268$ 630,633$ 643,246$
INTERGOVERNMENTAL CHARGES A2375 -$ -$ -$ -$ -$ -$ -$ -$ -$
BENEFIT REIMBURSEMENT OTHER A2376 500$ 3,168$ 500$ 4,980$ 2,000$ 2,500$ 2,563$ 2,627$ 2,692$
COUNTY CONRTIBUTION / CELEBRATIONS A2379 -$ 9,350$ -$ 9,450$ -$ -$ -$ -$ -$
City of Ithaca
Summary of Revenue Actual/Projections
2010-201610/4/201212:26 PM
2013revsgood 10/4/2012 City of Ithaca Page 11
Adopted Adopted Adopted PROJECTED PROJECTED PROJECTED PROJECTED
2010 2010 2011 2011 2012 2013 2014 2015 2016DESCRIPTIONACCOUNT NO.BUDGET ACTUAL BUDGET ACTUAL BUDGET BUDGET BUDGET BUDGET BUDGETINTEREST & EARNINGS A2401 260,000$ 42,677$ 200,000$ 31,052$ 100,000$ 75,000$ 150,000$ 300,000$ 300,000$ RENTAL OF PROPERTY A2410 203,000$ 217,222$ 231,000$ 214,865$ 233,310$ 246,000$ 248,460$ 250,945$ 253,454$
RENT OF EQUIPMENT A2414 -$ 75$ -$ -$ -$ -$ -$ -$ -$
GOLF CART RENTAL A2415 45,000$ 48,448$ 45,000$ 27,901$ 46,000$ 48,500$ 48,500$ 48,500$ 48,500$
TELEPHONE COMMISSION A2450 50$ -$ -$ -$ -$ -$ -$ -$ -$
USE OF MONEY & PROPERTY 4,525,466$ 4,317,264$ 4,545,756$ 4,328,058$ 4,346,196$ 4,394,977$ 4,472,732$ 4,719,614$ 4,818,827$ BUSINESS & OCC. LICENSES A2501 800$ 610$ 800$ 275$ 800$ 700$ 700$ 700$ 700$ BINGO LIC. AND FEES A2540 200$ 113$ 200$ 19$ 200$ 50$ 50$ 50$ 50$
DOG LICENSES A2542 8,000$ 5,228$ 10,800$ 16,477$ 16,000$ 16,000$ 16,000$ 17,000$ 17,000$
BICYCLE LICENSES A2545 50$ 170$ 50$ -$ 50$ -$ -$ -$ -$
PUBLIC SAFETY PERMITS A2550 7,000$ 6,978$ 7,000$ 7,183$ 7,000$ 7,000$ 7,000$ 7,000$ 7,000$
BUILDING & ALTER. PERMIT A2555 250,000$ 340,459$ 430,000$ 279,976$ 385,000$ 815,000$ 700,000$ 500,000$ 500,000$ STREET OPEN PERMITS A2560 1,000$ 980$ 1,000$ 5,097$ 1,500$ 5,000$ 5,000$ 5,000$ 5,000$ OTHER PERMITS A2590 20,000$ 14,948$ 20,000$ 41,477$ 35,700$ 50,000$ 50,000$ 50,000$ 50,000$ LICENSES & PERMIT FEES 287,050$ 369,486$ 469,850$ 350,504$ 446,250$ 893,750$ 778,750$ 579,750$ 579,750$
FINES & FORFEITED BAIL A2610 1,076,000$ 1,205,477$ 1,120,000$ 1,143,641$ 1,205,000$ 1,190,000$ 1,201,900$ 1,213,919$ 1,226,058$
DOG FINES A2611 800$ 12,883$ 1,500$ -$ 10,000$ 1,000$ 1,000$ 1,000$ 1,000$
FINES & FORFEITURES 1,076,800$ 1,218,360$ 1,121,500$ 1,143,641$ 1,215,000$ 1,191,000$ 1,202,900$ 1,214,919$ 1,227,058$ MINOR SALES A2655 4,000$ 2,918$ 3,000$ 8,000$ 4,000$ 7,000$ 4,000$ 4,000$ 4,000$ SALE OF PROPERTY A2660 18,000$ 18,572$ 18,000$ 101,022$ 143,000$ 250,000$ 18,000$ 18,000$ 18,000$ SALE OF EQUIPMENT A2665 22,000$ 39,138$ 20,000$ 18,889$ 27,000$ 18,000$ 15,000$ 15,000$ 15,000$
INSURANCE RECOVERIES A2680 30,000$ 51,954$ 32,000$ 106,172$ 40,000$ 80,000$ 22,000$ 22,000$ 22,000$
OTHER COMP. FOR LOSS A2690 3,000$ 577$ 3,000$ 452$ 3,000$ 1,500$ 1,500$ 1,500$ 1,500$
SALE OF PROP. & COMP. FOR LOSS 77,000$ 113,159$ 76,000$ 234,535$ 217,000$ 356,500$ 60,500$ 60,500$ 60,500$ REFUND OF PRIOR YR. EXP.A2701 35,000$ 240,926$ 35,000$ 34,517$ 25,000$ 30,000$ 20,000$ 20,000$ 20,000$ GIFTS & DONATIONS A2705 1,183,770$ 1,202,275$ 1,201,611$ 1,215,090$ 1,237,475$ 1,255,176$ 1,280,280$ 1,305,885$ 1,332,003$ CONT. LOW & MOD. HOUSING A2706 6,000$ 3,424$ 4,000$ 4,347$ 2,000$ 2,000$ -$ -$ -$
UNCLASSIFIED REVENUES A2770 10,000$ 6,995$ 10,000$ 35,663$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$
MISCELLANEOUS 1,234,770$ 1,453,620$ 1,250,611$ 1,289,617$ 1,274,475$ 1,297,176$ 1,310,280$ 1,335,885$ 1,362,003$
TRANS. FROM WATER FUND A2801 335,936$ 335,936$ 339,295$ 339,295$ 329,116$ 312,000$ 315,120$ 318,271$ 321,454$
TRANS. FROM SEWER FUND A2802 385,518$ 385,518$ 389,373$ 389,373$ 377,692$ 366,000$ 369,660$ 373,357$ 377,090$ TRANS. FROM CAPITAL FUND A2803 360,000$ 360,000$ 400,000$ 400,000$ 653,000$ 600,000$ 300,000$ 300,000$ 300,000$ TRANS. FROM JOINT ACTIVITY A2804 288,610$ 288,610$ 298,401$ 298,401$ 301,430$ 284,143$ 291,247$ 298,528$ 305,991$
TRANS. FROM SOLID WASTE A2805 -$ -$ -$ -$ -$ -$ -$ -$ -$
TRANS. FROM T & A FUND A2807 -$ -$ -$ -$ -$ -$ -$ -$ -$
TRANS. FROM DEBT SERVICE A2808 636,266$ 636,267$ 633,300$ 633,300$ 302,354$ 244,109$ 150,000$ 150,000$ 150,000$
INTERFUND REVENUES 2,006,330$ 2,006,331$ 2,060,370$ 2,060,369$ 1,963,592$ 1,806,252$ 1,426,027$ 1,440,156$ 1,454,535$ STATE AID PER CAPITA A3001 2,650,000$ 2,663,671$ 2,559,000$ 2,610,398$ 2,559,000$ 2,610,398$ 2,610,398$ 2,610,398$ 2,610,398$ STATE AID - MORTGAGE TAX A3005 280,000$ 332,984$ 262,340$ 328,872$ 350,000$ 390,000$ 250,000$ 250,000$ 250,000$ STATE AID - COURT FACILITY A3021 87,000$ 85,345$ 90,000$ 89,912$ 140,000$ 90,000$ 92,250$ 94,556$ 96,920$
STATE AID - STAR PROGRAM A3089 -$ -$ -$ -$ -$ -$ -$ -$ -$
STATE AID - RECORDS MANAGE. A3060 -$ -$ -$ -$ -$ -$ -$ -$ -$
STATE AID - SECURITY SERVICE A3330 -$ -$ -$ -$ -$ -$ -$ -$ -$ STATE AID - PUBLIC SAFETY A3389 5,000$ 19,342$ 10,000$ 19,440$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ STATE AID - OTHER HEALTH A3489 -$ -$ -$ -$ -$ -$ -$ -$ -$ STATE AID - C.H.I.P.S A3501 -$ -$ -$ -$ -$ -$ -$ -$ -$
STATE AID - STAR PROGRAM REIMB.A3589 -$ -$ -$ -$ -$ -$ -$ -$ -$
STATE AID - OTHER A3801 -$ -$ -$ -$ -$ -$ -$ -$ -$
STATE AID YOUTH PROGRAM A3820 139,976$ 136,532$ 134,071$ 133,871$ 137,186$ 125,335$ 135,147$ 135,147$ 135,147$ STATE AID - HOME & COM. SER. \ STATE AID A3989 -$ 7,700$ -$ 16,090$ -$ -$ -$ -$ -$ STATE AID- CODE ENFORCEMENT A3995 -$ -$ -$ -$ -$ -$ -$ -$ -$ STATE AID 3,161,976$ 3,245,574$ 3,055,411$ 3,198,583$ 3,196,186$ 3,225,733$ 3,097,795$ 3,100,101$ 3,102,465$
FEDERAL AID - PUBLIC SAFETY A4320 15,000$ 23,714$ 15,000$ 54,480$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$
FEDERAL AID-DRUG COURT/DOMIST. VIOL.A4350 -$ -$ -$ -$ -$ -$ -$ -$ -$
FEDERAL AID- PUBLIC SAFETY OTHER A4389 -$ -$ -$ 125,123$ -$ -$ -$ -$ -$
City of Ithaca
Summary of Revenue Actual/Projections
2010-201610/4/201212:26 PM
2013revsgood 10/4/2012 City of Ithaca Page 12
Adopted Adopted Adopted PROJECTED PROJECTED PROJECTED PROJECTED
2010 2010 2011 2011 2012 2013 2014 2015 2016DESCRIPTIONACCOUNT NO.BUDGET ACTUAL BUDGET ACTUAL BUDGET BUDGET BUDGET BUDGET BUDGETFEDERAL AID- PUBLIC SAFETY HEALTH A4489 -$ -$ -$ -$ -$ -$ -$ -$ FEDERAL AID - YOUTH PROG.A4820 176,488$ 257,904$ -$ 86,967$ -$ -$ -$ -$ -$
FEDERAL AID - TRANSPORTATION A4589 -$ -$ -$ -$ -$ -$ -$ -$ -$
FEDERAL AID- DISASTER ASSISTANCE A4960 -$ -$ -$ -$ -$ -$ -$ -$ -$
FEDERAL AID- Other Home & Comm Services A4989 40,000$ 40,000$ -$ -$ -$ -$ -$ -$ -$
FEDERAL AID- Other Home & Comm Services A4991 -$ -$ -$ -$ -$ -$ -$ -$ -$ FEDERAL AID 231,488$ 321,618$ 15,000$ 266,570$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ SUB - TOTAL 29,004,114$ 29,442,275$ 29,571,759$ 30,341,093$ 30,122,347$ 31,271,796$ 30,704,115$ 31,076,316$ 31,539,173$
PROPERTY TAX REVENUE(Tax Levy)18,230,157$ 18,230,175$ 18,844,225$ 18,984,427$ 19,562,775$ 20,094,069$ 20,803,389$ 21,537,749$ 22,188,189$
TOTAL REVENUE 47,234,272$ 47,672,450$ 48,415,984$ 49,325,520$ 49,685,122$ 51,365,865$ 51,507,504$ 52,614,065$ 53,727,362$
% increase(decrease) OVER PREVIOUS YEAR 0.00718$ 0.02502$ 0.02621$ 0.03383$ 0.00276$ 0.02148$ 0.02116$
ASSESSED VALUE AT BUDGET ADOPTION 1,480,922,619$ 1,492,021,006 1,512,975,624$ 1,536,243,783$ 1,559,287,440$ 1,582,676,751$ 1,598,503,519$
Southwest Development % increase
NET % increase(reduction) from PREVIOUS YEAR 3.57% INCR. ASSES..75% INCR. ASSES.1.76% Incr. Asses 1% INCR. ASSES.1% INCR. ASSES 1% INCR. ASSES.1% INCR. ASSES.TAX RATE PER $1000 $12.31/$1000 $12.63/$1000 $12.93/$1000 $13.08/$1000 $13.45/$1000 $13.72/$1000 $13.99/$1000
Projected Increase in Tax Rate over 4 yrs of 1.16%, 2, 2, 2 12.3100$ 12.6300$ 12.9300$ 13.0800$ 13.3416$ 13.6084$ 13.8806$
City of Ithaca
Summary of Expenses Actual/Projections
2010-201610/4/201212:26 PM
2013expgood 10/4/2012 City of Ithaca Page 13
ACCOUNT NO.#Adopted ACTUAL Adopted ACTUAL Adopted PROJECTED PROJECTED PROJECTED PROJECTED
2010 2010 2011 2011 2012 2013 2014 2015 2016 BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET
LEGISLATIVE A1010 115,530$ 108,191$ 116,750$ 112,649$ 111,135$ 112,142$ 114,340$ 116,581$ 118,866$
HUMAN SERVICE AGENCIES A1011
OTHER SERVICE AGENCIES A1012 -$ 8,194$ -$ 5,774$ -$ -$ -$ -$ -$ HUMAN SERVICES COALITION A1013 38,740$ 38,740$ 38,740$ 38,740$ 37,000$ 34,040$ 38,740$ 38,740$ 38,740$
TCAD A1014 17,776$ 17,776$ 17,776$ 17,776$ 16,887$ 15,500$ 17,776$ 17,776$ 17,776$
Community Police Board A1015 9,000$ 7,688$ 9,000$ 8,430$ 8,000$ 2,000$ 2,020$ 2,040$ 2,061$
CITY PROSECUTER A1110 -$ -$ -$ -$ -$ -$ -$
DRUG COURT A1111DRUG FREE COMMUNITY PROGRAM -$ -$ -$ -$ -$ -$ -$
FINANCE (Controller's Office)A1315 353,009$ 408,542$ 400,204$ 392,580$ 378,058$ 387,102$ 394,844$ 402,741$ 410,796$
PURCHASING A1345 -$ -$ -$ -$ -$ -$ -$
CLERK'S OFFICE A1316 170,101$ 184,256$ 179,858$ 201,870$ 202,985$ 314,848$ 321,145$ 327,568$ 334,119$
ELECTIONS A1450 5,135$ 3,635$ -$ -$ -$ -$ -$ -$
RECORDS MANAGEMENT-Clerk A1460 5,000$ 2,017$ 5,000$ 5,395$ 4,800$ 3,000$ 3,000$ 3,000$ 3,000$ RECORDS MANAGEMENT-Planning A1461
CHAMBERLAIN'S OFFICE A1317 314,291$ 308,894$ 329,881$ 344,472$ 347,905$ 352,869$ 359,926$ 367,125$ 374,467$
TRAFFIC VIOLATIONS A1130 162,596$ 161,389$ 142,988$ 143,883$ 145,962$ 148,053$ 151,014$ 154,034$ 157,115$
HUMAN RESOURCES A1430 469,925$ 456,399$ 471,205$ 498,683$ 447,805$ 444,688$ 453,582$ 462,653$ 471,906$
INFORMATION SERVICES A1320 494,375$ 474,023$ 497,503$ 543,571$ 455,784$ 381,991$ 389,631$ 397,423$ 405,372$
MAYOR'S OFFICE A1210 110,117$ 106,372$ 111,947$ 110,064$ 110,825$ 113,815$ 116,091$ 118,413$ 120,781$
CITY ATTORNEY A1420 332,056$ 501,795$ 348,847$ 386,449$ 347,655$ 369,373$ 376,760$ 384,296$ 391,982$ CITY HALL BUILDING COSTS COMBINED
-$ -$ -$ -$ -$ -$ -$
GENERAL GOVERNMENT
UNDISTRIBUTED INSURANCE A1910 497,706$ 467,417$ 495,130$ 477,461$ 516,000$ 593,600$ 641,088$ 692,375$ 747,765$
MUNICIPAL ASSOC. DUES A1920 4,200$ 4,193$ 4,200$ 4,193$ 4,236$ 4,367$ 4,503$ 4,642$ 4,786$ JUDGEMENT AND CLAIMS A1930 18,000$ -$ 25,000$ 2,616$ 40,000$ 40,000$ 15,000$ 15,000$ 15,000$
TAXES ON CITY PROPERTY A1950 4,500$ 14,138$ 4,700$ 11,637$ 7,500$ 8,000$ 8,240$ 8,487$ 8,742$
REFUND OF PROP. TAXES A1964 -$ 22,925$ -$ 8,578$ -$ -$ -$ -$ -$ PROVISION OF UNCOLL. TAXES A1984 15,000$ 127,760$ 15,500$ 5,069$ 17,000$ 17,500$ 18,025$ 18,566$ 19,123$
MISCELLANEOUS A1989 25,250$ 28,759$ 26,421$ 41,873$ 35,000$ 40,000$ 40,400$ 40,804$ 41,212$ CONTINGENCY A1990 185,000$ -$ 170,000$ -$ 170,000$ 400,506$ 170,000$ 170,000$ 170,000$
Payment to County for Dispatchers(one-time)
PUBLIC WORKS DEPT. PUBLIC WORKS ADMIN.:
ENGINEERING A1440 386,635$ 475,269$ 396,209$ 399,005$ 398,833$ 349,906$ 356,904$ 364,042$ 371,323$
PUBLIC WORKS ADMIN A1490 154,339$ 158,743$ 160,003$ 166,102$ 162,502$ 148,409$ 151,377$ 154,405$ 157,493$ STREETS ADMIN.A5010 269,223$ 209,573$ 253,403$ 284,978$ 248,974$ 304,520$ 310,610$ 316,823$ 323,159$
BLDG. SYSTEMS A1620 353,933$ 300,311$ 398,033$ 282,353$ 344,348$ 316,342$ 322,669$ 329,122$ 335,705$
CITY HALL A1621 -$ -$ -$ -$ -$ -$ -$ CITY COURT A1627 99,916$ 61,345$ 85,510$ 54,035$ 74,856$ 69,337$ 70,724$ 72,138$ 73,581$
BT-GLASS A1628 -$ -$ -$ -$ -$ -$ -$ TRAFFIC CONTROL:
TRAFFIC CONTROL A3311 131,675$ 138,026$ 127,064$ 133,728$ 133,795$ 134,685$ 137,379$ 140,126$ 142,929$
TRAFFIC SIGNALS A3312 208,204$ 156,527$ 207,821$ 152,523$ 168,944$ 164,030$ 167,311$ 170,657$ 174,070$
City of Ithaca
Summary of Expenses Actual/Projections
2010-201610/4/201212:26 PM
2013expgood 10/4/2012 City of Ithaca Page 14
ACCOUNT NO.#Adopted ACTUAL Adopted ACTUAL Adopted PROJECTED PROJECTED PROJECTED PROJECTED
2010 2010 2011 2011 2012 2013 2014 2015 2016 BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET
TRANSPORTATION MAINT. MAINT. OF ROADS A5111 957,084$ 945,796$ 988,450$ 991,923$ 1,072,308$ 968,048$ 1,007,409$ 1,047,557$ 1,088,508$
ST. & RD. PATCHING A5112 42,283$ 178,657$ 43,241$ 119,437$ 56,471$ 61,721$ 62,955$ 64,215$ 65,499$
SURFACE TREATMENT A5113 -$ -$ -$ -$ -$ -$ -$ BRIDGE MAINT.A5120 106,333$ 85,633$ 90,610$ 93,827$ 102,459$ 103,867$ 105,944$ 108,063$ 110,224$
STREET LIGHTING A5182 350,000$ 365,690$ 365,000$ 336,301$ 367,000$ 360,000$ 370,800$ 381,924$ 393,382$
SNOW REMOVAL A5142 237,594$ 216,884$ 222,972$ 248,496$ 215,529$ 181,472$ 185,101$ 188,803$ 192,580$ STREET CLEANING A8170 157,080$ 116,055$ 160,728$ 163,481$ 156,835$ 175,960$ 179,479$ 183,069$ 186,730$
STORM SEWER MAINT.A8141 76,045$ 86,144$ 82,301$ 54,679$ 89,142$ 111,767$ 114,002$ 116,282$ 118,608$
GARAGE A5132 437,306$ 429,615$ 437,592$ 500,966$ 502,723$ 469,954$ 479,353$ 488,940$ 498,719$ COMMONS/SIDEWALKS
SIDEWALKS A5410 251,257$ 115,271$ 226,726$ 166,537$ 239,079$ 221,175$ 230,599$ 240,210$ 250,015$
COMMONS MAINT.A5411 141,674$ 163,798$ 146,335$ 163,451$ 157,429$ 162,343$ 165,590$ 168,902$ 172,280$ TRANSIT SYSTEM
BUS OPERATION A5630 524,932$ 524,427$ 524,312$ 524,649$ 525,412$ 524,912$ 540,659$ 556,879$ 573,586$ NORTHEAST TRANSIT A5631 -$ -$ -$ -$ -$ -$ -$
PARKING SYSTEMS
West End Parking Lot A5650 -$ -$ -$ 334$ -$ LOT D A5651 1,500$ 1,746$ 1,800$ 2,228$ 1,850$ 1,850$ 1,887$ 1,925$ 1,963$
SENECA ST. RAMP A5652 166,731$ 162,298$ 165,166$ 188,900$ 171,479$ 179,067$ 182,648$ 186,301$ 190,027$
GREEN ST. RAMP A5653 158,883$ 160,586$ 152,021$ 165,075$ 191,287$ 200,832$ 204,849$ 208,946$ 213,125$ DRYDEN RD. RAMP A5654 179,462$ 177,324$ 184,758$ 227,489$ 208,606$ 208,938$ 213,117$ 217,379$ 221,727$
Cayuga Garage A5655 -$ -$ -$ -$ -$ -$ -$
Fin. Assistance Cayuga Garage A5655-5435 1,192,951$ 1,192,951$ 870,000$ 870,000$ 840,000$ 840,000$ 930,000$ 950,000$ 950,000$ PARKS SYSTEMS
PARKS & FORESTRY A7111 509,375$ 358,692$ 433,231$ 480,746$ 466,149$ 437,760$ 446,515$ 455,446$ 464,554$ STEWART PARK A7112 97,699$ 111,646$ 101,640$ 112,074$ 95,575$ 112,079$ 114,321$ 116,607$ 118,939$
SIX MILE CREEK A7113 9,790$ 8,456$ 9,900$ 7,976$ 9,405$ 8,864$ 9,041$ 9,222$ 9,407$
STEWART PARK CAROUSEL A7114 11,450$ 9,355$ 10,550$ 8,987$ 10,023$ 10,023$ 10,223$ 10,428$ 10,636$ BEACH & POOLS A7181 -$ -$ -$ -$ -$ -$ -$
CASS PARK POOL & RINK A7182 -$ -$ -$ -$ -$ -$ -$
CASS PARK FIELDS A7183 -$ -$ -$ -$ -$ -$ -$ GOLF COURSE A7250 251,734$ 243,392$ 251,126$ 199,731$ 241,791$ 207,600$ 211,752$ 215,987$ 220,307$
REFUSE & GARBAGE *A8160 -$ -$ -$ -$ -$ -$ -$
RECYCLING PROGRAM *A8161 -$ -$ -$ -$ -$ -$ -$ FLOOD & EROSION CONTROL
FALL CREEK STATION A8142 7,000$ 18,158$ 6,000$ 2,797$ 5,700$ 3,000$ 3,060$ 3,121$ 3,184$
Stormwater A8597 5,000$ -$ -$ -$ 25,000$ 25,000$ 25,000$ FLOOD CONTROL A8745 42,358$ 7,550$ 43,501$ 11,610$ 43,673$ 44,488$ 45,378$ 46,285$ 47,211$
CITY CEMETERY A8810 8,800$ 4,370$ 11,250$ 3,761$ 10,688$ 10,363$ 10,570$ 10,782$ 10,997$
TOTAL PUBLIC WORKS
POLICE DEPT. A3120 6,959,731 7,094,411 7,216,583$ 7,423,943$ 7,105,198$ 6,881,034$ 7,018,655$ 7,159,028$ 7,302,208$
FIRE DEPT. A3410 6,455,474 6,461,742 6,321,830$ 6,217,058$ 5,945,349$ 5,958,236$ 6,136,983$ 6,321,093$ 6,510,725$
CONTROL OF DOGS A3510 89,487$ 89,487$ 82,788$ 77,597$ 74,172$ 63,175$ 60,375$ 62,186$ 74,052$
BUILDING DEPT.A3620 968,966$ 955,318$ 959,417$ 888,701$ 922,953$ 941,537$ 960,368$ 979,575$ 999,167$
CONTRIBUTION TO BID(IDP)A6995 61,000$ 61,000$ 61,000$ 61,000$ 61,000$ 61,000$ 61,000$ 61,000$ 61,000$
YOUTH BUREAU:
City of Ithaca
Summary of Expenses Actual/Projections
2010-201610/4/201212:26 PM
2013expgood 10/4/2012 City of Ithaca Page 15
ACCOUNT NO.#Adopted ACTUAL Adopted ACTUAL Adopted PROJECTED PROJECTED PROJECTED PROJECTED
2010 2010 2011 2011 2012 2013 2014 2015 2016 BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET
YOUTH BUREAU A7310 2,813,572$ 2,813,319$ 2,847,398$ 3,012,254$ 2,999,934$ 2,816,128$ 2,900,612$ 2,987,630$ 3,077,259$ GIAC A7311 1,033,755$ 1,048,144$ 1,038,093$ 1,249,690$ 1,184,340$ 1,163,531$ 1,198,437$ 1,234,390$ 1,271,422$
SOUTHSIDE CENTER-Maint A7312 63,287$ 78,014$ 64,731$ 97,283$ 66,665$ 67,867$ 69,224$ 70,609$ 72,021$ SSCC funding A7312-5435 163,408$ 163,408$ 163,408$ 163,408$ 163,408$ 150,335$ 153,342$ 156,409$ 159,537$
CELEBRATIONS A7550 -$ -$ -$ -$ -$ -$ -$
PLANNING & DEVELOPMENT A8020 533,507 500,711 524,416$ 500,362$ 498,445$ 528,817$ 539,393$ 550,181$ 561,185$
COMMONS ADVISORY A8510 -$ -$ -$ -$ -$ -$ -$
LOW & MOD. INCOME HOUSING A8515 -$ -$ -$ -$ -$ -$ -$
ENERGY COMM.A8570 -$ -$ -$ -$ -$ -$ -$
STATE EMPLOYEES RETIREMENT A9010 700,085$ 695,559$ 1,019,508$ 997,060$ 1,310,000$ 1,582,960$ 1,867,893$ 2,092,040$ 2,343,085$
POLICE&FIRE RETIREMENT A9015 1,910,841$ 1,803,734$ 2,332,741$ 2,332,741$ 2,907,000$ 3,180,000$ 3,752,400$ 4,052,592$ 4,376,799$
SOCIAL SECURITY/Medicare A9030 1,699,254$ 1,605,182$ 1,704,321$ 1,614,754$ 1,727,014$ 1,677,313$ 1,727,632$ 1,779,461$ 1,832,845$
WORKERS COMPENSATION A9040 557,877$ 403,852$ 578,767$ 585,046$ 640,000$ 685,377$ 719,646$ 755,628$ 793,410$
UNEMPLOYMENT INSURANCE A9050 53,000$ 51,115$ 55,000$ 71,276$ 65,437$ 100,000$ 75,000$ 75,000$ 75,000$
HEALTH INSURANCE A9060 6,100,000$ 6,171,576$ 6,935,856$ 7,311,363$ 7,406,696$ 7,861,228$ 8,490,126$ 8,914,633$ 9,360,364$
DENTAL INSURANCE A9070 103,000$ 95,959$ 104,000$ 95,308$ 102,000$ 96,000$ 98,880$ 101,846$ 104,902$
DAY CARE PROGRAM A9080 63,000$ 51,008$ 60,000$ 40,302$ 53,000$ 40,000$ 40,400$ 40,804$ 41,212$
SUPP. BENEFIT DISABLED FIRE A9085 94,081$ 95,382$ 95,022$ 113,780$ 123,151$ 138,641$ 142,800$ 147,084$ 151,497$
UNDISTRIBUTED BENEFITS ABSENCES A9088
EMPLOYEE TUITION A9089 13,000$ 2,043$ 10,000$ 20,692$ 15,000$ 17,000$ 17,510$ 18,035$ 18,576$
SERIAL BONDS A9710 2,366,436$ 2,366,437$ 2,645,484$ 2,645,484$ 3,116,679$ 3,177,010$ 3,272,320$ 3,370,490$ 3,471,605$
INT. ON SERIAL BONDS A9711 1,534,264$ 1,534,230$ 2,598,509$ 2,598,495$ 2,082,931$ 1,882,974$ 1,939,463$ 1,997,647$ 2,057,577$ (52,000)$
STATUTORY INSTALL. BONDS A9720 510,667$ 510,667$ 534,129$ 534,129$ 456,675$ 263,350$ 158,000$ 158,000$ 158,000$
STATUTORY INSTALL. INT.A9721 91,253$ 91,252$ 69,042$ 69,042$ 45,820$ 26,146$ 26,930$ 27,738$ 28,570$
BOND ANTICIPATION NOTES A9730 1,249,432$ 1,252,217$ 240,707$ 240,707$ 551,581$ 1,034,235$ 1,200,000$ 1,200,000$ 1,200,000$
BOND ANTICIPATION NOTE INT.A9731 804,884$ 804,868$ 74,323$ 74,271$ 89,864$ 72,753$ 80,000$ 82,400$ 84,872$
Capital Lease Pricipal A9785 170,855$ 170,855$ 173,895$ 173,894$ 177,055$ 180,345$ 183,765$ 220,113$ 220,113$
Capital Lease Interest A9786 49,258$ 49,253$ 46,213$ 46,214$ 43,053$ 39,765$ 36,342$ -$ -$ PAYING AGENT FEE A9795 1,000$ -$ 900$ -$ 300$ 100$ 100$ 100$ 100$
TRANSFERS TO CAPITAL FUND A9950 -$
TRANSFER TO WATER FUND A9902
TRANSFERS TO CAPITAL RESERVE A9951
City of Ithaca
Summary of Expenses Actual/Projections
2010-201610/4/201212:26 PM
2013expgood 10/4/2012 City of Ithaca Page 16
ACCOUNT NO.#Adopted ACTUAL Adopted ACTUAL Adopted PROJECTED PROJECTED PROJECTED PROJECTED
2010 2010 2011 2011 2012 2013 2014 2015 2016 BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET
TRANSFER TO SEWER FUND A9903TRANSFERS TO SOLID WASTE A9952 94,345$ 94,345$ 82,000$ 82,000$ 80,000$ 52,301$ 60,000$ 60,000$ 60,000$
TOTAL EXPENDITURES 48,184,272$ 47,752,479$ 49,207,984$ 49,817,796$ 50,680,122$ 51,615,864$ 53,990,950$ 55,967,564$ 58,036,177$
TOTAL REVENUES 47,234,272$ 47,672,450$ 48,415,984$ 49,325,520$ 49,685,122$ 51,365,865$ 51,507,504$ 52,614,065$ 53,727,362$
ACTUAL IMPACT ON FUND BALANCE
POTENTIAL IMPACT ON FUND BALANCE
APPROPRIATED FUND BALANCE (950,000)$ (792,000)$ (995,000)$ (250,000)$
Spending increases Budget/Budget 1.68%2.12%2.99%1.85%4.60%3.66%3.70%Spending increases Actual/Actual 2.18%
PROJECTED/Actual Surplus(Deficit)(0)$ (80,029)$ (0)$ (492,276)$ (0)$ 0$ (2,483,446)$ (3,353,499)$ (4,308,816)$
PROJECTED CUMULATIVE Surplus(Deficit) 2012-2016 (10,145,761)$
City of Ithaca
Premium Equivalent Health Insurance Rates
All rates
1990-2013
Page 17
Health Insurance Rates:
Annual 2013 9,471.43$ 21,720.04$ 240.48$
Annual 2012 8,689.38$ 19,926.64$ 240.48$
Annual 2011 7,935.51$ 18,197.85$ 236.88$
Annual 2010 7,247.04$ 16,619.04$ 228.60$
Annual 2009 7,022.88$ 16,104.60$ 222.72$
Premuim equivalent:Annual 2008 5,658.48$ 12,977.16$ 213.48$
Year Individual % increase Family % Increase Dental % Increase
2013 Estimated 789.29$ 9.00%1,810.00$ 9.00%20.04$ 0%
2012 Current rates 724.12$ 9.50%1,660.55$ 9.50%20.04$ 2%
2011 661.29$ 9.50%1,516.49$ 9.50%19.74$ 4%
2010 603.92$ 3.19%1,384.92$ 3.19%19.05$ 3%
2009 585.24$ 24.11%1,342.05$ 24.10%18.56$ 4%
2008 471.54$ 7.20%1,081.43$ 7.20%17.79$ -4%
2007 439.88$ -3%1,008.83$ -3%18.49$ 24%
2006 453.36$ 9%1,038.13$ 9%14.90$ 0%
2005 415.93$ 8%952.41$ 8%14.90$ 23%
2004 386.55$ 14%885.14$ 14%12.08$ -7%
2003 337.60$ 22%773.05$ 22%12.96$ 3%
2002 276.72$ 20%633.65$ 20%12.58$ 0%
2001 230.60$ 10%528.04$ 10%12.58$ 0%
2000 209.64$ 5%480.03$ 5%12.58$ 2%
1999 199.66$ 5%457.18$ 5%12.28$ 7%
1998 190.15$ 6%435.41$ 5%11.44$ 4%
1997 180.10$ 5%413.29$ 5%10.96$ 0%
1996 172.09$ 3%394.44$ 3%10.96$ 5%
1995 166.60$ 0%381.84$ 0%10.40$ 0%
1994 166.56$ -3%381.76$ -3%10.40$ 0%
1993 172.07$ 3%394.38$ 3%10.40$ -8%
1992 166.57$ 104%381.78$ 104%11.30$ 3%
1991 81.68$ 5%186.92$ 5%10.96$ 0%
1990 77.86$ 178.19$ 10.96$
City of IthacaTax Rate/Assessment Rate History
1991-2013
Page 18
% Increase Taxable Tax Levy (Decrease)/Increase $ Increase(Decrease)% in Assessment
In Tax Rate Year Tax Rate Assessed Value Tax Revenue Change In Assessed Value In Taxes Raised Increase(Decrease)
1991 7.29000 895,331,659.00$ 6,526,967.79$
5.4870%1992 7.69000 881,948,351.00$ 6,782,182.82$ 3.91%(13,383,308.00)$ 255,215.03$ -1.49%
3.5371%1993 7.96200 880,120,318.00$ 7,007,517.97$ 3.32%(1,828,033.00)$ 225,335.15$ -0.21%
0.0000%1994 7.96200 873,856,600.00$ 6,957,646.25$ -0.71%(6,263,718.00)$ (49,871.72)$ -0.71%
4.6220%1995 8.33000 861,951,876.00$ 7,180,059.13$ 3.20%(11,904,724.00)$ 222,412.88$ -1.36%
3.9976%1996 8.66300 844,214,073.00$ 7,313,426.51$ 1.86%(17,737,803.00)$ 133,367.39$ -2.06%
3.2875%1997 8.94780 832,844,488.00$ 7,452,125.91$ 1.90%(11,369,585.00)$ 138,699.40$ -1.35%
3.0063%1998 9.21680 816,382,611.00$ 7,524,353.61$ 0.97%(16,461,877.00)$ 72,227.70$ -1.98%
1.0036%1999 9.30930 818,942,316.00$ 7,623,779.70$ 1.32%2,559,705.00$ 99,426.09$ 0.31%
2.0002%2000 9.49550 816,149,545.00$ 7,749,748.00$ 1.65%(2,792,771.00)$ 125,968.30$ -0.34%
3.6533%2001 9.84240 835,258,185.00$ 8,220,945.16$ 6.08%19,108,640.00$ 471,197.16$ 2.34%
4.4996%2002 10.28527 840,974,015.00$ 8,649,644.81$ 5.21%5,715,830.00$ 428,699.65$ 0.68%
13.6577%2003 11.6900$ 865,744,842.00$ 10,120,557.20$ 17.01%24,770,827.00$ 1,470,912.40$ 2.95%
9.2387%2004 12.7700$ 918,490,809.00$ 11,729,127.63$ 15.89%52,745,967.00$ 1,608,570.43$ 6.09%
3.3673%2005 13.2000$ 1,023,695,402.00$ 13,512,779.31$ 15.21%105,204,593.00$ 1,783,651.68$ 11.45%
0.4545%2006 13.2600$ 1,140,181,492.00$ 15,118,806.58$ 11.89%116,486,090.00$ 1,606,027.28$ 11.38%
2.5641%2007 13.6000$ 1,182,853,795.00$ 16,086,811.61$ 6.40%42,672,303.00$ 968,005.03$ 3.74%
3.8235%2008 14.1200$ 1,192,983,826.00$ 16,844,931.62$ 4.71%10,130,031.00$ 758,120.01$ 0.86%
-13.3853%2009 12.2300$ 1,429,887,741.00$ 17,487,527.07$ 3.81%236,903,915.00$ 642,595.45$ 19.86%
0.6541%2010 12.3100$ 1,480,922,619.00$ 18,230,157.44$ 4.25%51,034,878.00$ 742,630.37$ 3.57%
2.5995%2011 12.6300$ 1,492,021,006.00$ 18,844,225.31$ 3.37%11,098,387.00$ 614,067.87$ 0.75%
2.3753%2012 12.9300$ 1,512,975,624.00$ 19,562,774.82$ 3.81%20,954,618.00$ 718,549.51$ 1.40%
Preliminary New Roll and Tax Rate1.1601%2013 13.0800$ 1,536,243,783.00$ 20,094,068.68$ 2.72%23,268,159.00$ 531,293.86$ 1.54%
City of IthacaSales Tax Projections
Audited Quarters 2013 Budget
9/30/12
Page 19
Adjustments NYS Audited/Unaudited Quarter Amount
-$ Oct-Dec 2012 -$
-$ Jul-Sept 2012 -$
-$ Apr-Jun 2012 2,516,395$ -$ Jan-Mar 2012 2,415,580$
-$
Total from NYS City's 1.5 %4,931,975$
Factored to city's 2% share 6,575,967$
Inflation factor of 2.0 %131,519
Less Dispatcher agreement (180,000)$
New Development at -$
Total Projection Sales Tax 2013 6,527,486$
32,075$ Oct-Dec 2011 2,553,651$
22,935$ Jul-Sept 2011 2,497,091$
2,788$ Apr-Jun 2011 2,418,990$
40,293$ Jan-Mar 2011 2,305,531$
98,091$
Total from NYS City's 1.5 %9,775,263$
Factored to city's 2% share 13,033,684$
Inflation factor of 2.0 %260,674
Less Dispatcher agreement (180,000)$ New Development at -$
Total Projection Sales Tax 2013 13,114,358$
39,799$ Oct-Dec 2010 2,407,270$
62,763$ Jul-Sept 2010 2,501,355$ 15,304$ Apr-Jun 2010 2,334,986$
(89,994)$ Jan-Mar 2010 2,226,170$
27,872$
Total from NYS City's 1.5 %9,469,781$
Factored to city's 2% share 12,626,375$
Inflation factor of 2.0 %252,527
Less Dispatcher agreement (180,000)$
New Development at (75,000)$
Total Projection Sales Tax 2012 12,623,902$
(29,797)$ Oct-Dec 2009 2,394,939$
6,886$ Jul-Sept 2009 2,256,283$
(58,627)$ Apr-Jun 2009 2,263,112$
(5,370)$ Jan-Mar 2009 2,250,445$
(86,908)$
Total from NYS City's 1.5 %9,164,779$
Factored to city's 2% share 12,219,705$
Inflation factor of 2.0 %244,394
Less Dispatcher agreement (180,000)$
New Development at -$
Total Projection Sales Tax 2011 12,284,099$
City of Ithaca
Fund Balance/Debt Service Activity G/F
As of 9/30/12
File:Budgetreserves
Page 20
Appropriated F/B Appropriated (negative)
General Fund % of Oper. Total Fund % of Oper.Unappropriated Per Fund Balance Results of
Year Ending Expenses Balance Expenses Fund Balance Budget Used Operations
G/F Fund Balance 12/31/1997 17.61%4,714,769$ 7.85%2,102,130$ 355,978$ 104,171$ (62,177)$
G/F Fund Balance 12/31/1998 19.65%5,402,809$ 9.38%2,580,631$ 536,623$ -$ 686,477$
G/F Fund Balance 12/31/1999 18.18%5,234,990$ 7.32%2,108,722$ 503,593$ 471,909$ (168,985)$
G/F Fund Balance 12/31/2000 14.60%4,286,718$ 4.33%1,270,059$ 704,892$ 704,892$ (772,995)$
G/F Fund Balance 12/31/2001 11.02%3,475,268$ 3.24%1,021,640$ 698,453$ 698,453$ (812,379)$
G/F Fund Balance 12/31/2002 9.30%3,003,475$ 3.97%1,280,556$ 441,650$ 441,650$ (473,485)$
G/F Fund Balance 12/31/2003 9.45%3,119,162$ 4.21%1,389,199$ -$ -$ 115,688$
G/F Fund Balance 12/31/2004 9.05%3,255,058$ 4.06%1,460,524$ -$ -$ 141,553$
G/F Fund Balance 12/31/2005 10.96%4,144,695$ 5.91%2,234,992$ -$ -$ 878,323$
G/F Fund Balance 12/31/2006 14.56%5,779,065$ 9.10%3,612,723$ -$ -$ 1,635,945$
G/F Fund Balance 12/31/2007 16.64%7,119,202$ 10.75%4,600,254$ -$ -$ 1,464,109$
G/F Fund Balance 12/31/2008 16.93%7,782,835$ 10.62%4,878,945$ 496,435$ -$ 721,437$
G/F Fund Balance 12/31/2009 16.05%7,526,612$ 8.38%3,930,990$ 492,045$ 306,633$ (467,661)$
G/F Fund Balance 12/31/2010 15.00%7,161,857$ 7.82%3,734,281$ 950,000$ 71,164$ (71,164)$
G/F Fund Balance 12/31/2011 15.29%7,618,631$ 7.07%3,522,485$ 792,000$ 492,276$ (492,276)$
9/30/2012 2012 revs 37,842,267$
exp 35,183,616$
2,658,651$
2011 revs 49,325,520$
exp 49,817,796$
(492,276)$
2010 revs 47,681,315$
exp 47,752,479$
(71,164)$
2009 revs 46,432,927$
exp 46,900,588$
(467,661)$
2008 revs 46,683,032$
exp 45,961,595$
721,437$
2007 revs 44,238,918$
exp 42,774,809$
1,464,109$
% of
2006 revs 41,325,534$ G/F Debt Service Year Expenses Amount
exp 39,689,589$
1,635,945$ 2011 12.81%6,382,235$
2010 14.20%6,779,779$
2005 revs 38,702,304$ 2009 13.10%6,144,409$
exp 37,823,981$ 2008 13.02%5,983,439$
878,323$ 2007 13.80%5,902,508$
2006 15.05%5,973,661$
2004 revs 36,119,124$ 2005 14.33%5,419,621$
exp 35,977,571$ 2004 13.69%4,925,944$
141,553$ 2003 14.99%4,949,335$
2002 14.19%4,582,386$
2003 revs 33,133,783$ 2001 13.78%4,346,126$
exp 33,018,095$ 2000 13.21%3,876,694$
115,688$ 1999 12.87%3,705,955$
City of Ithaca
Summary of Water and Sewer Rates
1989-2013
Page 21
Per 100 cu ft Per 100 cu ft
Year Water Rates % Change Sewer Rates % Change
1989 0.90$ 0.90$
1990 1.00$ 11%1.16$ 29%
1991 1.16$ 16%1.25$ 8%
1992 1.21$ 4%1.40$ 12%
1993 1.21$ 0%1.40$ 0%
1994 1.27$ 5%1.47$ 5%
1995 1.40$ 10%1.62$ 10%
1996 1.54$ 10%1.70$ 5%
1997 1.69$ 10%1.70$ 0%
1998 1.83$ 8%1.70$ 0%
1999 2.01$ 10%1.70$ 0%
2000 2.21$ 10%1.87$ 10%
2001 2.32$ 5%1.96$ 5%
2002 2.46$ 6%2.16$ 10%
2003 2.53$ 3%2.38$ 10%
2004 2.53$ 0%2.62$ 10%
2005 2.68$ 6% 2.80$ 7%
2006 2.76$ 3% 3.08$ 10%
2007 2.82$ 2% 3.39$ 10%
2008 2.91$ 3% 3.73$ 10%
2009 3.02$ 4% 4.10$ 10%
2010 3.32$ 10% 4.43$ 8%
2011 3.75$ 13% 4.87$ 10%
2012 4.50$ 20%5.06$ 4%
2013 Proposed 4.73$ 5%Proposed 5.41$ 7%
average 7%8%
City of Ithaca
Fund Balance Activity Water Fund
As of 9/30/12
File:Budgetreserves
Page 22
Water Fund % of Oper. Total Fund % of Oper.Unappropriated Appr F/B Per Fund Balance Results of
Year Ending Expenses Balance Expenses Fund Balance Budget Used Operations
Water Fund Balance 12/31/1997 68.10%1,386,103$ 49.75%1,012,724$ 48,204$ -$ 347,621$
Water Fund Balance 12/31/1998 85.55%1,738,324$ 63.27%1,285,689$ -$ -$ 352,221$
Water Fund Balance 12/31/1999 94.86%2,279,665$ 73.58%1,768,110$ -$ -$ 399,938$
Water Fund Balance 12/31/2000 78.23%2,206,840$ 62.46%1,762,023$ -$ -$ 45,468$
Water Fund Balance 12/31/2001 78.98%2,295,348$ 63.75%1,852,714$ -$ -$ 89,077$
Water Fund Balance 12/31/2002 87.95%2,592,940$ 68.23%2,011,463$ -$ -$ 302,444$
Water Fund Balance 12/31/2003 89.68%2,675,627$ 71.11%2,121,605$ -$ -$ 82,687$
Water Fund Balance 12/31/2004 91.92%2,839,575$ 75.14%2,321,207$ -$ -$ 163,948$
Water Fund Balance 12/31/2005 90.26%2,885,153$ 61.55%1,967,391$ 21,184$ -$ 45,578$
Water Fund Balance 12/31/2006 89.90%2,754,321$ 66.28%2,030,457$ 56,508$ 123,721$ (123,721)$
Water Fund Balance 12/31/2007 93.54%2,777,949$ 65.55%1,946,606$ 402,015$ -$ 23,628$
Water Fund Balance 12/31/2008 70.40%2,365,259$ 45.09%1,514,947$ 252,724$ 412,689$ (412,689)$
Water Fund Balance 12/31/2009 53.81%1,820,239$ 29.90%1,011,524$ 261,460$ 559,995$ (559,995)$
Water Fund Balance 12/31/2010 51.09%1,677,778$ 13.81%453,505$ 371,270$ 137,323$ (137,323)$
Water Fund Balance 12/31/2011 43.45%1,677,778$ 11.75%453,505$ 703,007$ 283,902$ (283,902)$
As of 9/30/12 2012 revs 2,794,724$
exp 2,620,276$
174,448$
2011 revs 3,577,300$
exp 3,861,202$
(283,902)$
2010 revs 3,146,389$
exp 3,283,712$
(137,323)$
2009 revs 2,822,480$
exp 3,382,475$
(559,995)$
2008 revs 2,947,147$
exp 3,359,836$
(412,689)$
2007 revs 2,993,324$
exp 2,969,696$
23,628$
2006 revs 2,939,892$
exp 3,063,613$
(123,721)$
2005 revs 3,241,985$
exp 3,196,407$
45,578$
2004 revs 3,253,100$
exp 3,089,152$
163,948$
2003 revs 3,066,343$
exp 2,983,656$
82,687$
City of Ithaca
Fund balance Activity Sewer Fund
As of 9/30/12
File:Budgetreserves
Page 23
Sewer Fund % of Oper. Total Fund % of Oper.Unappropriated Appr F/B Per Fund Balance Results of
Year Ending Expenses Balance Expenses Fund Balance Budget Used Operations
Sewer Fund Balance 12/31/1997 63.96%1,740,393$ 50.87%1,384,212$ 116,941$ -$ 173,060$
Sewer Fund Balance 12/31/1998 58.38%1,708,127$ 48.09%1,407,013$ 115,535$ 32,266$ (32,266)$
Sewer Fund Balance 12/31/1999 74.34%2,124,954$ 61.76%1,765,349$ 70,299$ -$ 428,827$
Sewer Fund Balance 12/31/2000 72.49%2,071,297$ 62.96%1,798,964$ -$ 53,657$ (13,218)$
Sewer Fund Balance 12/31/2001 72.00%2,221,144$ 60.47%1,865,417$ -$ -$ 151,783$
Sewer Fund Balance 12/31/2002 89.45%2,567,115$ 73.40%2,106,519$ 111,089$ -$ 348,369$
Sewer Fund Balance 12/31/2003 83.11%2,734,015$ 45.28%1,489,505$ 127,919$ -$ 166,900$
Sewer Fund Balance 12/31/2004 60.99%2,654,363$ 32.44%1,411,900$ 921,220$ 79,652$ (50,406)$
Sewer Fund Balance 12/31/2005 35.42%1,671,205$ 2.76%130,022$ 964,332$ 983,158$ (983,158)$
Sewer Fund Balance 12/31/2006 24.32%1,195,884$ 9.13%448,730$ 1,170,201$ 485,776$ (481,623)$
Sewer Fund Balance 12/31/2007 30.31%1,408,917$ 15.07%700,548$ 438,812$ -$ 213,033$
Sewer Fund Balance 12/31/2008 21.90%1,081,300$ 15.87%783,259$ 418,642$ 272,610$ (272,610)$
Sewer Fund Balance 12/31/2009 19.91%1,021,559$ 17.51%898,549$ 135,714$ 272,610$ (261,337)$
Sewer Fund Balance 12/31/2010 22.85%1,198,729$ 15.94%836,160$ -$ -$ 176,472$
Sewer Fund Balance 12/31/2011 20.26%1,198,729$ 14.13%836,160$ 231,435$ -$ (152,392)$
As of 9/30/12 2012 revs 3,800,722$
exp 3,942,347$
(141,625)$
2011 revs 5,764,070$
exp 5,916,462$
(152,392)$
2010 revs 5,422,970$
exp 5,246,498$
176,472$
2009 revs 4,870,592$
exp 5,131,929$
(261,337)$
2008 revs 4,663,716$
exp 4,936,326$
(272,610)$
2007 revs 4,861,351$
exp 4,648,318$
213,033$
2006 revs 4,434,789$
exp 4,916,412$
(481,623)$
2005 revs 3,734,969$
exp 4,718,127$
(983,158)$
2004 revs 4,301,742$
exp 4,352,148$
(50,406)$
2003 revs 3,456,666$
exp 3,289,766$
166,900$
City of Ithaca
Debt Limit Schedule
December 31, 2012
All Issued and Authorized 2013 Projects and Expected 2013 debt Payments
Page 24
Assessed Value Full Value
For Year Line Of Taxable State Equalization Of Taxable
Ended No.Real Estate Rate Real Estate
12/31/2008 3 $1,429,895,241 100.00 $1,429,895,241
12/31/2009 4 $1,480,572,619 100.00 $1,480,572,619
12/31/2010 5 $1,492,021,006 100.00 $1,492,021,006
12/31/2011 5 $1,512,975,624 100.00 $1,512,975,624
12/31/2012 5 $1,536,243,783 100.00 $1,536,243,783
Total of Lines 1 thru 5 6 $7,451,708,273
Average Full Tax
Valuation 7 $1,490,341,655
Debt Limit 7% of Line 7 $104,323,916
NET INDEBTEDNESS SUBJECT TO DEBT LIMIT
INCLUSIONS
Bonds Outstanding 12/31/12 $54,105,840
2013 authorizations in Budget $1,636,000
Bond Anticipation Notes Outstanding 12/31/12 $31,268,531
Total $87,010,371
EXCLUSIONS
Sewer Bonds $0
Revenue Anticipation Notes $0
Cash on Hand for debt payoff (bridges)$1,000,000
Reimbursement for Debt $244,109
Housing and Urban Renewal debt $840,000
Appropriations G/F payoff $4,474,595
Water Bonds $9,166,476
Total $15,725,180
Net Indebtedness Subject to Debt Limit $71,285,191
Debt limit $104,323,916
Less:Indebtedness Subject to Debt Limit $71,285,191
Debt Contracting Power Available $33,038,725
Percentage of Debt Contracting Power Available 32%
Percentage of Debt Contracting Power Exhausted 68%
City of Ithaca
Constitutional Tax Margin ScheduleDecember 31, 2012
Page 25
ASSESSED VALUE STATE FULL VALUE
FOR YEAR LINE OF TAXABLE EQUALIZATION OF TAXABLE
ENDED NO.REAL ESTATE RATE REAL ESTATE
12/31/2007 1 $1,192,983,826 85 $1,403,510,384
12/31/2008 2 $1,429,887,741 100 $1,429,887,741
12/31/2009 3 $1,480,922,619 100 $1,480,922,619
12/31/2010 4 $1,492,021,006 100 $1,492,021,006
12/31/2011 5 $1,512,975,624 100 $1,512,975,624
TOTAL OF LINES 1 THRU 5 6 $7,319,317,374
AVERAGE FULL TAX
VALUATION 7 $1,463,863,475
TAX LIMIT-2% OF LINE 7 $29,277,269
TAX LEVY - 2012 $19,562,775
EXCLUSIONS 6,834,589$
Tax Levy Subject To tax Limit $12,728,186
CONSTITUTIONAL TAX MARGIN $16,549,083
PERCENTAGE OF TAXING POWER AVAILABLE 57%
PERCENTAGE OF TAX POWER EXHAUSTED 43%
80%-90% Exhausted Caution Zone
Over 90% Exhausted Danger Zone
City of Ithaca
Summary of Retirement CostProjected 2013
File:nysretirement
Page 26
New Projection:2013 for pay 2/1/2014Regular Retirement 2013
estimate 2,930,000$ Early Retirement Incentive Payments 803 Use of Currently
Fund Alloc %Allocation 2002 2001 2000 1999 1998 Payments Totals Reserves Budgeted DifferencesA54.20%1,588,060 -$ -$ -$ -$ -$ -$ 1,588,060$ 8,988$ 1,579,072$ 1,582,960$ (3,888)$
F 13.40%392,620 -$ -$ -$ -$ -$ -$ 392,620$ 392,620$ 392,620$ -$ G 24.80%726,640 -$ -$ -$ -$ -$ -$ 726,640$ 726,640$ 726,640$ -$ J 5.10%149,430 -$ -$ -$ -$ -$ -$ 149,430$ 149,430$ 149,430$ -$
CL 2.50%73,250 -$ -$ -$ -$ -$ -$ 73,250$ 73,250$ 73,250$ -$
Totals 100.00%2,930,000 -$ - - - - - - 2,930,000$
Police and Fire Retirement
Fund Alloc %Allocation 2002 2001 2000 1999 1998 Payments Totals
A 100.00%3,180,000 -$ -$ -$ -$ -$ -$ 3,180,000$ -$ 3,180,000$ 3,180,000$ -$ pol 53%Totals 100.00%3,180,000 -$ - - - - - - 3,180,000$ fire 47%
100%
Total All 6,110,000$ 6,110,000$ 8,988$ 6,101,012$ 6,104,900$ (3,888)$
2012 Invoice
Non-discountedInvoice:2,576,031.00$ Regular2,668,012.00$ Police & Fire
5,244,043.00$ Total
Budgeted 2012:2,411,949.00$ Regular2,907,000.00$ Police & Fire
Total Available 5,318,949.00$
Net Available 74,906.00$ Current booked payable 8,988.64$ A631-09Total Available 83,894.64$
Regular 2013 rates
Tier %1 28.8 increase 13.4%
2 26.2 increase 12.9%3 21 increase 12.9%
4 21 increase 12.9%5 15.1 increase 11.9%
6 11.5 New Tier
Police
Tier %2 28.4 increase 13.2%
5 25.1 increase 8.0%6 24.1 decrease .04%
Fire
Tier %2 28.4 increase 13.2%
5 27.1 increase 8.0%6 24.1 decrease .04%
City of Ithaca
Summary Schedule of Council Mayor Salaries
1986-2013
File:councilmayorsalaries
9/30/12
Page 27
Salary Schedule:
Council Mayor
Year Per Member Salary Increase Salary Increase
1986 4,500$ 45,000$ 24,000$
1987 4,500$ 45,000$ 0.00%24,000$ 0.00%
1988 6,000$ 60,000$ 33.33%32,000$ 33.33%
1989 6,000$ 60,000$ 0.00%32,000$ 0.00%
1990 6,000$ 60,000$ 0.00%32,000$ 0.00%
1991 6,000$ 60,000$ 0.00%32,000$ 0.00%
1992 6,000$ 60,000$ 0.00%32,000$ 0.00%
1993 6,000$ 60,000$ 0.00%32,000$ 0.00%
1994 6,500$ 65,000$ 8.33%38,000$ 18.75%
1995 6,500$ 65,000$ 0.00%38,000$ 0.00%
1996 7,000$ 70,000$ 7.69%38,000$ 0.00%
1997 7,000$ 70,000$ 0.00%38,000$ 0.00%
1998 7,000$ 70,000$ 0.00%38,000$ 0.00%
1999 7,000$ 70,000$ 0.00%38,000$ 0.00%
2000 7,000$ 70,000$ 0.00%38,000$ 0.00%
2001 7,000$ 70,000$ 0.00%38,000$ 0.00%
2002 7,000$ 70,000$ 0.00%38,000$ 0.00%
2003 7,000$ 70,000$ 0.00%38,000$ 0.00%
2004 7,000$ 70,000$ 0.00%38,000$ 0.00%
2005 7,000$ 70,000$ 0.00%38,000$ 0.00%
2006 9,000$ 90,000$ 28.57%50,000$ 31.58%
2007 9,315$ 93,150$ 3.50%51,750$ 3.50%
2008 9,641$ 96,410$ 3.50%53,561$ 3.50%
2009 9,641$ 96,410$ 0.00%53,561$ 0.00%
2010 9,641$ 96,410$ 0.00%53,561$ 0.00%
2011 9,641$ 96,410$ 0.00%53,561$ 0.00%
2012 9,641$ 96,410$ 0.00%53,561$ 0.00%
2013 9,641$ 96,410$ 0.00%53,561$ 0.00%
Average annual increase 3.15%3.36%
City of Ithaca2010-2013 Budget Summary Narrative Revenues
9/30/12
Page 28
2010-2013 Budget Revenue Summary Narrative
General Fund:
Revenues:Actual Actual Actual 2012 Amt 2012 2013
Account Title 2010 Amt 2011 Amt As of 8/31/12 Budgeted Projected 2013 Budget Notes
A1002 Collegetown Assessments -$ -$ -$ -$ -$ Assessment for the Dryden Road Garage was completed in 2008A1081In Lieu of Tax payments 393,548$ 472,160$ 452,193$ 380,000$ 465,000$ Represents payments in lieu of taxes from various sources, Ithaca Housing Auth,
Elm-Maple Houses, Cascade Plaza, Island H&F. Reflects actual activityA1090Int and Pen. on taxes 210,948$ 244,922$ 112,922$ 208,000$ 235,000$ Late pays of taxes and interest and penalties associated
A1091 Pen. on Assessments 4,750$ 2,317$ 1,119$ 1,500$ 2,000$ Penalty fee for late payment of assessment
A1101 Sales Tax 11,929,543$ 12,414,740$ 7,200,665$ 12,580,000$ 12,944,639$ Increased due to current market conditions new development, trends and actual activityA1131Utilities Gross Rec Tax 280,354$ 308,135$ 243,983$ 315,000$ 310,000$ 1% charge on utility bills within the city
Reflects actual activityA1170Franchises213,413$ 212,108$ 152,623$ 220,000$ 210,000$ Represents Time Warner agreement and payment, nothing added for telecom revenue
Reflects actual activity
A1230 Chamberlain Fees 82,921$ 85,623$ 47,046$ 80,000$ 85,000$ Represents various chamberlain fees collectedA1235Tax Sale Advertising 1,000$ 3,380$ 1,920$ 1,500$ 3,000$ Represents fees for tax sales
A1255 City Clerk Fees 20,098$ 29,367$ 25,647$ 30,000$ 30,000$ Represents various collections of clerk fees, marriage fees, other licensesA1520Police Dept Fees 4,434$ 2,624$ 6,195$ 4,700$ 8,000$ Represents various IPD fees,
Reflects actual activity, finger printing fees
A1550 Dog Control Fees 689$ -$ -$ 700$ 100$ Collection of fees for dog controlA1560Safety Inspection Fees 110,973$ 149,680$ 106,261$ 163,000$ 210,000$ Housing inspections fees, reflects estimated activity from Building Department, added inspector
A1561 Electrical Inspections 39,674$ 68,043$ 62,739$ 68,000$ 88,000$ Fees for electrical inspections, new activity in 2003, reflects actual activityA1565Fire Inspection Fees 45,747$ 37,802$ 21,016$ 17,450$ 15,000$ Fees collected for fire inspections, estimated for actual activity, program to be reduced
A1710 Public Works Services 147,647$ 278,259$ 74,407$ 173,000$ 173,000$ Fees for DPW activity, sidewalk program and other DPW services
A1720 Parking Lot & Garages 1,070,181$ 1,225,608$ 762,164$ 1,195,000$ 1,166,500$ Fees collected for parking from lots and garages, permits and ticketsGreen Street Garage reflected, eliminated hour free in 2011, new Director
A1740 Metered Parking 788,031$ 845,669$ 574,029$ 810,000$ 893,000$ Fees collected from parking meters, increased for actual activity, pay stationsno increase proposed from 2005 increased meter rate of $1, reallocation in core
A2001 Parks and Rec Charges 358,373$ 352,669$ 314,745$ 430,279$ 410,298$ Various fees collected for recreation of Youth and adults
Fees adjusted by Youth Bureau and reflect actual programs in 2012A2012Recreation Concession 77,299$ 73,040$ 48,374$ 75,000$ 75,000$ Fees from the sale of concessions at Cass Park
includes cass rink and pool activityA2013Golf Course Concessions 60$ 1,363$ -$ 1,000$ 1,000$ Revenue collected from golf course concessions
A2014 Golf Course Pro Shop 7,979$ 5,817$ 6,235$ 10,000$ 8,000$ Revenue collected from sale of Golf shop items
A2015 Stewart Park Carousel 10,344$ 11,567$ 6,405$ 10,500$ 10,000$ Revenue collected from operation of carouselA2025Beach and Pool Charges 62,479$ 61,276$ 60,484$ 62,000$ 63,500$ Fees collected from Cass Pool activity, YB staff recommendation
Reflects actual activity in good weatherA2026Alex Haley Pool Charges 3,667$ 5,758$ 8,318$ 5,000$ 6,000$ Fees collected from GIAC Pool activity
A2050 Golf Course Charges 166,243$ 109,515$ 90,883$ 185,000$ 104,000$ Revenue collected from the golf course, changing allocation
A2051 Golf Course Memberships 48,063$ 68,000$ Fees adjusted by DPW annually, always dependent on the weatherA2065Ice Rink Charges 197,361$ 192,173$ 101,274$ 195,000$ 193,500$ Revenue collected from Cass Rink activity
adjusted by Youth BureauA2070Cont. for Youth 146,494$ 190,343$ 119,932$ 200,619$ 232,671$ Fees for youth services
adjusted per Youth Bureau staff
A2110 Zoning Fees 3,600$ 4,600$ 2,150$ 4,000$ 4,200$ Fees for zoning collected by Building deptadjusted to reflect current activity
A2111 Site Development Fees 18,511$ 78,876$ 78,838$ 20,000$ 75,000$ Fees for site planning, including fees for cornell projectsadjusted per planning dept, activity is increasing due to development demand
A2112 Subdivision & Sign Fees 370$ 1,116$ 1,447$ 700$ 1,300$ Fees collected for signs and subdivisions
A2189 Other Home & Comm Services 132$ 666$ 111$ 700$ 200$ Fees for IFD community servicesA2192Cemetery Services -$ -$ -$ 1,000$ 500$ Revenues from Trust funds for cemetery activity
A2220 Civil Service Charges 50,355$ 56,023$ -$ 56,000$ 57,000$ Fees collected from ICSD for civil service activity city provided, ICSD wants to discontinue
City of Ithaca2010-2013 Budget Summary Narrative Revenues
9/30/12
Page 29
2010-2013 Budget Revenue Summary Narrative
General Fund:
Revenues:Actual Actual Actual 2012 Amt 2012 2013
Account Title 2010 Amt 2011 Amt As of 8/31/12 Budgeted Projected 2013 Budget Notes
A2260 Public Safety Services 2,717$ 3,687$ 616$ 5,000$ 93,650$ Billed by fire/police for safety services provided to various agencies, added ICSD for securityA2261Transit Program Reim.-$ -$ -$ -$ -$ Revenue collected from TCAT for manager of operations position was employed by city
the position is now a TCAT employee as of 2007A2262Fire Protection Service 3,093,137$ 3,160,746$ 1,577,870$ 3,135,000$ 3,130,000$ Revenue collected from Town of Ithaca for Fire Services
adjusted for benefits and new contract amount at 32.46%
A2300 Public Works Service 130,197$ 124,183$ -$ 129,886$ 124,182$ Reimbursement from NYS arterial system for city maintenance on arterialsA2310DPW Program Tomp County 10,614$ 14,107$ -$ 12,000$ 12,000$ Reimbursement from Tompkins County for city DWI unit
A2350 Youth Services Oth Govts 709,304$ 681,064$ 448,861$ 627,000$ 606,145$ Fees collected for youth services from other governmentsincludes cass facility payment of $108,000 from Town of Ithaca
A2375 Intergovernmental Service -$ -$ -$ -$ -$ IURA payments for gateway loan repayment, last year 2008, loan refinanced
A2376 Benefit Reim Other 3,168$ 4,980$ 1,094$ 2,000$ 2,500$ Reimbursement of benefits for IPD related servicesA2379County Celebrations 9,350$ 9,450$ 13,395$ -$ -$ For county grant passed thru the city, amend budget when grants approved
A2401 Interest & Earnings 42,677$ 31,052$ 339$ 100,000$ 75,000$ Interest earned on city investmentsinterest rates are expected to remain low and less cash to invest
A2410 Rental of Property 217,297$ 214,865$ 65,006$ 233,310$ 246,000$ Rental of various city facilities, mostly parks related
fees adjusted by YB, DPW, IURA rental of garage spacesA2415Golf Carts Rental 48,448$ 27,901$ 44,373$ 46,000$ 48,500$ Rental fees for golf carts at golf course, adjusted to reflect actual and historic trends
A2450 Telephone Commission -$ -$ -$ -$ -$ Fees collected from use of payphonesA2501Business & Occ Lic.610$ 275$ 337$ 800$ 700$ Fees collected for new business licenses
A2540 BINGO Licenses & Fees 113$ 19$ 20$ 200$ 50$ Fees collected for games of chance
A2542 Dog Licenses 5,228$ 16,477$ 9,250$ 16,000$ 16,000$ Fees collected for dog licenses, enumeration completed, fees increasedA2545Bicycle Licenses 170$ -$ -$ 50$ -$ Fees collected for bikes
A2550 Public Safety Permits 6,978$ 7,183$ 5,328$ 7,000$ 7,000$ Permit fees collected for various fire department servicesA2555Building Permits 340,459$ 279,976$ 690,946$ 385,000$ 815,000$ Permit fees collected for new building activity in city, adjusted per building department
reflects permits for known Cornell projects and other city projects, collegetown terrace
A2560 Street Opening Permits 980$ 5,097$ 5,847$ 1,500$ 5,000$ Fees collected for opening of street for constructionA2590Other Permits 14,948$ 41,477$ 45,154$ 35,700$ 50,000$ Fees collected by DPW, Building and Youth departments for various permits
A2610 Fines 1,205,477$ 1,143,641$ 721,809$ 1,205,000$ 1,190,000$ Fees collected from court fines and ticketsadjusted to reflect actual collections, eliminated 1st offense waiver in 2010
A2611 Dog Fines 12,883$ -$ -$ 10,000$ 1,000$ Collection of fines for dog activity
A2655 Minor Sales 2,918$ 8,000$ 7,418$ 4,000$ 7,000$ Revenue from various small sales, documents and brochures, various deptsA2660Sale of Property 18,572$ 101,022$ -$ 143,000$ 250,000$ Collection of fees for property transactions, new annual payment
adjusted to historic value, expect to sell some surplus property, $240,000A2665Sale of Equipment 39,138$ 18,889$ -$ 27,000$ 18,000$ Revenue from sales of equipment at DPW auction annually in September
A2680 Insurance Recoveries 51,954$ 106,172$ 64,087$ 40,000$ 80,000$ Revenue collected from various insurance reimbursements, workers comp and other
A2690 Other Compensation for Loss 577$ 452$ 669$ 3,000$ 1,500$ Revenue collected from various other sources for reimbursement of lossA2701Refund of Prior Year Expense 240,926$ 34,517$ 52,091$ 25,000$ 30,000$ Reimbursements for prior year activity, various sources, reflects actual activity
A2705 Gifts & Donations 1,202,275$ 1,215,090$ 1,234,359$ 1,237,475$ 1,255,176$ Revenue for Cornell/City MOU (adjusted by CPI est. 1.5%) and other smaller donationsA2706Cont. Low & Mod Housing 3,424$ 4,347$ -$ 2,000$ 2,000$ Revenue from interest on IURA Housing Program Bonds, 2012 may be last year
A2770 Unclassified Revenues 6,995$ 35,663$ 9,316$ 10,000$ 10,000$ Revenue from various sources that does not have a state category
A2801 Transfer from Water Fund 335,936$ 339,295$ 164,558$ 329,116$ 312,000$ Revenue from water fund for general fund service, decreased for budget reductionsA2802Transfer from Sewer Fund 385,518$ 389,373$ 188,846$ 377,692$ 366,000$ Revenue from sewer fund for general fund service, decreased for budget reductions
A2803 Transfer from Capital Fund 360,000$ 400,000$ -$ 653,000$ 600,000$ Revenue from capital fund for DPW labor, benefits, material and equipment charges plusearnings for payment back to general fund for payment of debt service, CHIPS in-house
A2804 Transfer from Joint Activity 288,610$ 298,401$ 150,715$ 301,430$ 284,143$ Revenue from Joint Activity fund for general fund service, 10% overhead amount
A2808 Transfer from Debt Service 636,267$ 633,300$ -$ 302,354$ 244,109$ Revenue from mainly bridge projects funds to pay down on debt serviceA3001State Aid per Capita 2,663,671$ 2,610,398$ -$ 2,559,000$ 2,610,398$ Revenue from NYS for general revenue sharing, reflects anticipated lower state aid
A3005 State Aid Mortgage Tax 332,984$ 328,872$ 353,497$ 350,000$ 390,000$ Revenue from local mortgage tax in the city, housing market has impact on revenue
City of Ithaca2010-2013 Budget Summary Narrative Revenues
9/30/12
Page 30
2010-2013 Budget Revenue Summary Narrative
General Fund:
Revenues:Actual Actual Actual 2012 Amt 2012 2013
Account Title 2010 Amt 2011 Amt As of 8/31/12 Budgeted Projected 2013 Budget Notes
A3021 State Aid Court Facility 85,345$ 89,912$ -$ 140,000$ 90,000$ Revenue from NYS for city court activity including annual o&m and debt service paymentA3060State Aid Records Management -$ -$ -$ -$ -$ Revenue from NYS for records management grants, amended when grant approved
A3330 State Aid Security Service -$ -$ -$ -$ Revenue from NYS for security officer at city court including salary and fringe, 2008 lastA3389State Aid Public Safety 19,342$ 19,440$ 7,068$ 10,000$ 10,000$ Revenue from NYS for various small public safety payments and other
A3501 State Aid CHIPS -$ -$ -$ -$ -$ 2004 last year of o&m CHIPS funds, only capital payment in future
A3589 State Aid STAR Program -$ -$ -$ -$ -$ Revenue from NYS for STAR tax programA3801State Aid Other -$ -$ -$ -$ -$ Revenue fron NYS for other programs
A3820 State Aid Youth Programs 136,532$ 133,871$ 133,127$ 137,186$ 125,335$ Revenue from NYS for Youth activity, established by Youth BureauA3989State Aid Home & Comm Serv 7,700$ 16,090$ 2,997$ -$ -$ Revenue fron NYS for other programs
A4320 Federal Aid Public Safety 23,714$ 54,480$ 7,107$ 15,000$ 15,000$ Revenue from Federal Government for other safety related activity, several smaller grants, drug
A4389 Federal Aid Other -$ 125,123$ -$ -$ -$ Revenue from Federal Government for drug grant activity, now County activityA4820Federal Aid-Youth Programs 257,904$ 86,967$ 83,956$ -$ -$ Revenue from Federal Gov't for other youth grants, college discovery for year 2010
A4989 Federal Aid Oth Home/Comm 40,000$ -$ -$ -$ -$ Revenue from federal govt for IURA/HUD entitlement funds
Totals 29,442,275$ 30,341,093$ 16,822,244$ 30,122,347$ 31,271,796$
A1001 Real Property Tax 18,230,175$ 18,984,427$ 19,562,736$ 19,562,775$ 20,094,069$ Revenue from collection of city property tax
Totals 47,672,450$ 49,325,520$ 36,384,980$ 49,685,122$ 51,365,865$
City of Ithaca
Summary of Revenue2013file:budgetreserves
9/30/12
City of Ithaca Page 31
Revenues:ProjectedBudget % of
2013 Total Revenues
Tax Items 40.48%
Property Tax 20,094,069$ 39.12%
Collegetown Assessment -$ 0.00%
In Lieu Payments 465,000$ 0.91%Int & Penalty on tax 235,000$ 0.46%
Non-Property Tax 26.21%
Sales Tax 12,944,639$ 25.20%
Utility Receipts Tax 310,000$ 0.60%
Franchises 210,000$ 0.41% Departmental Income 0.22%
Chamberlain Fees 85,000$ 0.17%
Clerk Fees 30,000$ 0.06%
Public Safety 0.61%
Safety Inspection Fees 210,000$ 0.41%Electrical Inspections 88,000$ 0.17%
Fire Code Inspection fees 15,000$ 0.03%
Transportation 4.35%
Public Works Services 173,000$ 0.34%
Parking Lots and Garages 1,166,500$ 2.27%Parking Meters 893,000$ 1.74%
Recreation 2.26%
Parks and Recreation charges 410,298$ 0.80%
Recreation Concession 75,000$ 0.15%
Golf Course charges/fees 181,000$ 0.35%Pool Charges 69,500$ 0.14%Skating Charges 193,500$ 0.38%
Contribution to Youth 232,671$ 0.45%
Home and Comm Services 0.15%
Site Development Fees 75,000$ 0.15% Intergovernmental charges 7.63%
Civil Service charges 57,000$ 0.11%
Transit Reimbursement -$ 0.00%
Town Fire Protection 3,130,000$ 6.09%
Public Works Services 124,182$ 0.24%
Youth Services 606,145$ 1.18%Services other governments -$ 0.00%
City of Ithaca
Summary of Revenue2013file:budgetreserves
9/30/12
City of Ithaca Page 32
Revenues:ProjectedBudget % of
2013 Total Revenues
Use of Money 0.72%
Interest 75,000$ 0.15%
Rental of Property 246,000$ 0.48%Golf Cart Rental 48,500$ 0.09%
Licenses & Permits 1.68%
Building Permits 815,000$ 1.59%
Other Permits 50,000$ 0.10%
Fines 2.32%Fines 1,190,000$ 2.32%
Sales of Property 0.68%
Sale of Property 250,000$ 0.49%
Sale of Equipment 18,000$ 0.04%
Insurance Recoveries 80,000$ 0.16%
Miscellaneous 2.44%
Gifts and Donations 1,255,176$ 2.44%
Interfund 3.52%
Water 312,000$ 0.61%Sewer 366,000$ 0.71%Capital 600,000$ 1.17%
Joint Activity 284,143$ 0.55%
Debt Service 244,109$ 0.48%
State Aid 6.28%Per Capita 2,610,398$ 5.08%Mortgage Tax 390,000$ 0.76%
Court Facilities 90,000$ 0.18%
Court Security -$ 0.00%
CHIPS -$ 0.00%
Youth Programs 125,335$ 0.24%Other 10,000$ 0.02%
Federal Aid 0.03%
Public Safety Crime 15,000$ 0.03%
Public Safety Drug -$ 0.00%
Youth -$ 0.00%
Community & Home -$ 0.00%
Other 217,700$ 0.42%
Totals 51,365,865$ 100%
City of Ithaca
Summary of Assessment Data
2012
Page 33
2013 Commercial/Other Residential
Taxable Assessment 1,536,243,783$ 877,695,025$ 658,548,758$
% of Total 100.00%57.13%42.87%
2012 Commercial/Other Residential
Taxable Assessment 1,512,975,624$ 860,709,888$ 652,265,736$
% of Total 100.00%56.89%43.11%
2011 Commercial/Other Residential
Taxable Assessment 1,492,021,006$ 838,796,185$ 653,224,821$
% of Total 100.00%56.22%43.78%
2010 Commercial/Other Residential
Taxable Assessment 1,480,572,619$ 830,807,643$ 649,764,976$
% of Total 100.00%56.11%43.89%
2009 Commercial/Other Residential
Taxable Assessment 1,429,895,241$ 805,625,753$ 624,269,488$
% of Total 100.00%56.34%43.66%
2008 Commercial/Other Residential
Taxable Assessment 1,193,016,926$ 684,895,033$ 508,121,893$
% of Total 100.00%57.41%42.59%
Amount %
Change of assessment 2013 to 2012 23,268,159$
related to new property 20,010,617 86%
related to market change 3,257,542$ 14%
Change of assessment 2012 to 2011 20,954,618$
related to new property 14,668,233 70%
related to market change 6,286,385$ 30%
Change of assessment 2011 to 2010 11,448,387$
related to new property 8,700,774 76%
related to market change 2,747,613$ 24%
Change of assessment 2010 to 2009 50,677,378$
related to new property 26,352,237 52%
related to market change 24,325,141$ 48%
Amount %
Change of assessment 2009 to 2008 236,878,315$ note 100 % assessment
related to new property 26,056,615 11%
related to market change 210,821,700$ 89%
Amount %
Tax Exempt City property 2013 2,451,711,000$
Cornell University Exempt city property 2013 2,042,723,500$ 83%
If Cornell paying city tax 2013 26,718,823
Cornell University Contribution to city 2013 1,244,176$ estimated 4.66%of tax amount
% increase Commercial/Other Residential
Tax revenue generated by assessments increase 2013 300,857$ 2.22%
Tax revenue generated by tax rate increase 2013 230,437$ 1.76%
Total new revenue generated by tax and assessments 531,294$ 298,687$ 232,607$
City of Ithaca
Summary of Utilities, Gas and Oil
2008-2013
Page 34
Account 5410
Natural Gas & Electric, Water and Sewer
9/30/2012
2013 2012 2012 2011 2010 2009 2008
Budget Budget Expense Expense Expense Expense Expense
General Fund 612,575$ -7.65%663,292$ 328,315$ 622,338$ 615,051$ 667,955$ 674,032$
Water 140,009$ -3.45%145,009$ 89,009$ 117,137$ 134,764$ 140,644$ 148,414$
Sewer 53,175$ 0.00%53,175$ 24,849$ 41,212$ 39,878$ 43,640$ 53,282$
Solid Waste -$ -$ -$ -$ -$ -$ -$
A5182-5435 Street Lights 360,000$ -1.91%367,000$ 223,713$ 336,301$ 365,690$ 364,577$ 347,011$
Total 1,165,759$ 1,228,476$ 665,886$ 1,116,988$ 1,155,383$ 1,216,816$ 1,222,739$
Change -5.11%-3.32%-5.05%-0.48%
Traffic signals saw a 55% reduction in cost($45,063) from 2004 to 2007 due to LED installation
Energy Performance Contract savings to start in 2008
Account 5420
Gas & Oil
9/30/2012
2013 2012 2012 2011 2010 2009 2008
Budget Budget Expense Expense Expense Expense Expense
General Fund 408,698$ 12.13%364,495$ 255,749$ 403,419$ 298,125$ 234,019$ 397,193$
Water 21,075$ 0.72%20,925$ 18,804$ 31,338$ 22,582$ 16,883$ 27,776$
Sewer 36,075$ 0.00%36,075$ 31,371$ 52,910$ 39,388$ 29,078$ 53,282$
Solid Waste 17,500$ 0.00%17,500$ 12,751$ 19,280$ 15,042$ 11,603$ 20,126$
Total 483,348$ 438,995$ 318,675$ 506,947$ 375,137$ 291,583$ 498,377$
Change 10.10%35.14%28.66%-41.49%
Cost of fuel increasing
Water and Sewer anticipated savings due to trucking reductions, Automatic Meter reading system and efficient route system
City of Ithaca
Summary of Tax Exempt City Property
1991-2013
Page 35
For Tax Year 1991 1992
Total Assessment 2,118,652,371$ 2,097,024,973$
Tax Exempt property 1,188,017,200$ 1,179,466,100$
% Exempt Property 56.07%56.24%
For Tax Year 1993 1994 1995 1996 1997 1998 1999
Total Assessment 2,090,806,050$ 2,077,585,674$ 2,062,730,023$ 2,029,556,110$ 1,999,874,841$ 1,984,310,886$ 1,989,375,268$
Tax Exempt property 1,178,692,300$ 1,176,655,900$ 1,174,021,300$ 1,161,903,600$ 1,145,667,900$ 1,143,918,800$ 1,148,960,600$
% Exempt Property 56.38%56.64%56.92%57.25%57.29%57.65%57.75%
For Tax Year 2000 2001 2002 2003 2004 2005 2006
Total Assessment 1,981,532,116$ 2,943,914,169$ 3,021,169,667$ 3,048,573,224$ 3,152,978,926$ 3,266,358,041$ 3,434,594,221$
Tax Exempt property 1,146,928,700$ 2,090,526,500$ 2,161,460,500$ 2,162,096,700$ 2,215,719,400$ 2,231,803,500$ 2,272,501,100$
% Exempt Property 57.88%71.01%71.54%70.92%70.27%68.33%66.17%
For Tax Year 2007 2008 2009 2010 2011 2012 2013
Total Assessment 3,525,272,248$ 3,577,599,658$ 3,773,200,066$ 3,903,733,906$ 3,912,089,574$ 3,945,386,851$ 4,031,048,230$
Tax Exempt property 2,319,724,700$ 2,360,274,600$ 2,313,980,100$ 2,393,685,800$ 2,390,663,500$ 2,384,747,000$ 2,451,711,000$
% Exempt Property 65.80%65.97%61.33%61.32%61.11%60.44%60.82%
City of Ithaca
Snapshot of Material Budget Items
2001-2013
Page 36
Year G/F Amount % Change
Pension Costs
2013 4,771,948$ 13.16%budget
2012 4,217,000$ 23.47%budget
2011 3,415,301$ 36.65%
2010 2,499,293$ 33.87%
2009 1,866,888$ -6.05%
2008 1,987,087$ -4.38% 2007 2,078,120$ 9.00%
2006 1,906,473$ -4.89%
2005 2,004,578$ 2.17%
2004 1,962,076$ 165.25%
2003 739,696$ 376.45%2002 155,251$ 27.06%
2001 122,191$ % Change from 2001 to 2013 3805.32%
Average annual % change 317.11%
$ Change from 2001 to 2013 4,649,757$
Average $ change 387,480$ Health Insurance Costs
2013 7,861,228$ 6.14%budget
2012 7,406,696$ 1.30%budget
2011 7,311,363$ 18.47%
2010 6,171,576$ -2.01% 2009 6,298,399$ 12.36%
2008 5,605,341$ 12.30%
2007 4,991,535$ 10.34%
2006 4,523,811$ -9.25%
2005 4,984,784$ 10.14% 2004 4,526,006$ 1.38%
2003 4,464,606$ 19.62%
2002 3,732,214$ 19.44%
2001 3,124,784$ % Change from 2001 to 2013 151.58%
Average annual % change 12.63%$ Change from 2001 to 2013 4,736,444$
Average $ change 394,704$
Debt Costs
2013 6,676,578$ 2.53%
2012 6,511,658$ 2.03%budget20116,382,236$ -5.86%
2010 6,779,779$ 10.34%includes lease P&I
2009 6,144,409$ 2.70%
2008 5,982,697$ 1.36%
2007 5,902,508$ -0.34%2006 5,922,370$ 9.75%
2005 5,396,158$ 9.73%
2004 4,917,764$ -0.64%
2003 4,949,335$ 8.01%
2002 4,582,386$ 5.44%2001 4,346,126$ % Change from 2001 to 2013 53.62%
Average annual % change 4.47%
$ Change from 2001 to 2013 2,330,452$
Average $ change 194,204$
City of Ithaca
Snapshot of Material Budget Items
2001-2013
Page 37
Year G/F Amount % Change
Debt Outstanding
Includes IURA
2013 85,245,880$ -0.15%estimated
2012 85,374,371$ 9.79%
2011 77,759,587$ 7.38%
2010 72,416,434$ -1.62%
2009 73,611,231$ 0.21% 2008 73,459,136$ 1.91%
2007 72,083,451$ 13.40%
2006 63,565,167$ 3.71%
2005 61,290,008$ 8.83%
2004 56,315,856$ 0.51%2003 56,027,712$ 12.79%
2002 49,674,512$ 16.23%
2001 42,737,652$ % Change from 2001 to 2013 99.46%
Average annual % change 8.29%
$ Change from 2001 to 2013 42,508,228$ Average $ change 3,542,352$
Salary Costs
Not including actual OT
2013 19,519,620$ -13.33%
2012 22,521,461$ 2.61%
2011 21,947,741$ 0.39%
2010 21,862,821$ 1.80%
2009 21,476,387$ 4.25%
2008 20,601,025$ 6.82%2007 19,285,683$ 4.98%
2006 18,371,495$ 5.01%
2005 17,494,258$ 2.38%
2004 17,088,000$ 1.79%
2003 16,788,000$ -1.70%2002 17,078,000$ 2.61%
2001 16,644,320$ % Change from 2001 to 2013 17.27%
Average annual % change 1.44%
$ Change from 2001 to 2013 2,875,300$
Average $ change 239,608$ Workers Comp Insurance
2013 685,377$ 7.09%budget
2012 640,000$ 9.39%budget
2011 585,046$ 44.87%
2010 403,852$ -9.03% 2009 443,939$ -15.01%
2008 522,357$ 5.74%
2007 493,980$ 15.53%
2006 427,582$ -35.22%
2005 660,018$ 27.79% 2004 516,469$ 32.96%
2003 388,440$ -52.62%
2002 819,807$ 79.26%
2001 457,320$ % Change from 2001 to 2013 49.87%
Average annual % change 4.16%$ Change from 2001 to 2013 228,057$
Average $ change 19,005$
City of Ithaca
Snapshot of Material Budget Items
2001-2013
Page 38
Year G/F Amount % Change
Cayuga Garage FAA
2013 840,000$ 0.00%
2012 840,000$ -3.45%
2011 870,000$ -27.07%
2010 1,192,951$ -16.17%2009 1,422,979$ -16.30%
2008 1,700,000$ -0.99%
2007 1,716,939$ 51.27%
2006 1,135,000$ 136.46%
2005 480,000$ 100.00% 2004 -$
2003 -$
2002 -$
2001 -$ % Change from 2005 to 2013 75.00%
Average annual % change 8.33%$ Change from 2005 to 2013 360,000$
Average $ change 40,000$
Property Tax Revenue all
2013 20,094,069$ 2.72%
2012 19,562,775$ 3.81%2011 18,844,225$ 3.37%
2010 18,230,175$ 4.25%
2009 17,487,547$ 3.82%
2008 16,844,011$ 4.73%
2007 16,082,517$ 6.37%2006 15,118,807$ 11.89%
2005 13,512,779$ 15.21%
2004 11,729,128$ 15.89%
2003 10,120,557$ 17.01%
2002 8,649,645$ 5.21%2001 8,220,945$ % Change from 2001 to 2013 144.43%
Average annual % change 12.04%
$ Change from 2001 to 2013 11,873,124$
Average $ change 989,427$
Tax assessments commercial % of assessments
2013 802,963,495$ 2.56%52.27%
2012 782,941,037$ 3.22%51.75%
2011 758,534,037$ 0.47%50.84%
2010 755,007,137$ 3.16%50.99%2009 731,861,237$ 18.17%51.18%
2008 619,331,375$ 0.82%51.91%
2007 614,263,930$ 4.62%51.92%
2006 587,155,255$ 10.46%51.49%
2005 531,541,461$ 9.18%51.92% 2004 486,838,600$ 6.97%53.00%
2003 455,135,700$ 2.41%52.57%
2002 444,416,200$
2001 % Change from 2002 to 2013 80.68%
Average annual % change 6.72%$ Change from 2002 to 2013 358,547,295$
Average $ change 29,878,941$
City of Ithaca
Snapshot of Material Budget Items
2001-2013
Page 39
Year G/F Amount % Change
Taxable Assessments
2013 1,536,243,783$ 1.54%
2012 1,512,975,624$ 1.40%
2011 1,492,021,006$ 0.77%
2010 1,480,572,619$ 3.54%
2009 1,429,895,241$ 19.86%
2008 1,193,016,926$ 0.83%2007 1,183,184,996$ 3.77%
2006 1,140,225,492$ 11.38%
2005 1,023,695,402$ 11.45%
2004 918,490,809$ 6.09%
2003 865,744,842$ 2.95%2002 840,974,015$ 0.68%
2001 835,258,185$ % Change from 2001 to 2013 83.92%
Average annual % change 6.99%
$ Change from 2001 to 2013 700,985,598$
Average $ change 58,415,467$ Tax Rate
2013 13.08$ 1.16%
2012 12.93$ 2.38%
2011 12.63$ 2.60%
2010 12.31$ 0.65%2009 12.23$ -13.39%
2008 14.12$ 3.82%
2007 13.60$ 2.56%
2006 13.26$ 0.45%
2005 13.20$ 3.37% 2004 12.77$ 9.24%
2003 11.69$ 13.61%
2002 10.29$ 4.57%
2001 9.84$ % Change from 2001 to 2013 32.93%
Average annual % change 2.74%$ Change from 2001 to 2013 3.24$
Average $ change 0.27$
Sales Tax revenue
2013 12,944,639$ 2.90%budget
2012 12,580,000$ 1.33%budget201112,414,740$ 4.07%
2010 11,929,543$ 3.94%
2009 11,476,920$ -5.63%
2008 12,162,170$ 10.08%
2007 11,048,064$ 8.73% 2006 10,160,861$ 4.09%
2005 9,761,642$ 16.09%
2004 8,408,416$ 5.12%
2003 7,998,704$ -0.29%
2002 8,022,014$ 6.47%2001 7,534,537$ % Change from 2001 to 2013 71.80%
Average annual % change 5.98%
$ Change from 2001 to 2013 5,410,102$
Average $ change 450,842$
City of Ithaca
Snapshot of Material Budget Items
2001-2013
Page 40
Year G/F Amount % Change
Cornell University Contribution
2013 1,244,176$ 1.50%budget
2012 1,225,789$ 3.20%
2011 1,187,780$ 1.60%
2010 1,169,075$ -0.40%
2009 1,173,770$ 3.80%
2008 1,130,800$ 2.80% 2007 1,100,000$ -4.35%
2006 1,150,000$ -4.17%
2005 1,200,000$ -4.00%
2004 1,250,000$ 78.57%
2003 700,000$ 7.69%2002 650,000$ 8.33%
2001 600,000$ % Change from 2001 to 2013 107.36%
Average annual % change 8.95%
$ Change from 2001 to 2013 644,176$
Average $ change 53,681$ % Cornell Contribution to G/F Expense
2013 2.41%-0.34%budget
2012 2.42%-0.59%budget
2011 2.43%-0.62%
2010 2.45%-2.43% 2009 2.51%1.99%
2008 2.46%-4.33%
2007 2.57%-11.29%
2006 2.90%-8.63%
2005 3.17%-8.69%2004 3.47%63.88%
2003 2.12%5.32%
2002 2.01%5.78%
2001 1.90%% Change from 2001 to 2013 26.67%
Average annual % change 2.22%$ Change from 2001 to 2013 N/A
Average $ change N/A
General Fund Revenues
Other than Property Tax
2013 31,122,347$ 3.55%budget
2012 30,055,347$ -0.94%budget
2011 30,341,093$ 3.05%Actual
2010 29,442,275$ 1.58%Actual
2009 28,985,380$ -2.66%Actual 2008 29,776,475$ 5.75%Actual
2007 28,156,401$ 7.50%Actual
2006 26,192,588$ 3.98%Actual
2005 25,190,488$ 3.27%Actual
2004 24,392,154$ 6.25%Actual200322,956,825$ 0.04%Actual
2002 22,947,618$ 2.91%Actual
2001 22,299,246$ % Change from 2001 to 2013 39.57%
Average annual % change 3.30%
$ Change from 2001 to 2013 8,823,101$ Average $ change 735,258$
City of Ithaca
Snapshot of Material Budget Items
2001-2013
Page 41
Year G/F Amount % Change
General Fund Expenses
2013 51,615,864$ 1.85%budget
2012 50,680,122$ 3.81%budget
2011 48,817,796$ 2.23%Actual
2010 47,752,479$ 2.08%Actual
2009 46,777,293$ 1.77%Actual
2008 45,961,595$ 7.45%Actual
2007 42,774,808$ 7.83%Actual
2006 39,669,589$ 4.88%Actual
2005 37,823,981$ 5.13%Actual
2004 35,977,571$ 8.96%Actual
2003 33,018,095$ 2.25%Actual200232,290,245$ 2.41%Actual
2001 31,530,506$ % Change from 2001 to 2013 63.70%
Average annual % change 5.31%
$ Change from 2001 to 2013 20,085,358$
Average $ change 1,673,780$
City of Ithaca
Summary of State Aid PerCapita Received/Proposed
1998-2013
Page 42
If applied an
Actual % increase/$annual 3%
Year Amount (decrease)Value increase
1988 2,425,339$
1989 2,425,338$ 0.00%(1)$ 2,498,099
1990 2,263,783$ -6.66%(161,555)$ 2,573,042
1991 1,481,149$ -34.57%(782,634)$ 2,650,233
1992 1,339,404$ -9.57%(141,745)$ 2,729,740
1993 1,353,320$ 1.04%13,916$ 2,811,633
1994 1,456,172$ 7.60%102,852$ 2,895,982
1995 1,456,172$ 0.00%-$ 2,982,861
1996 2,749,867$ 88.84%1,293,695$ 3,072,347
1997 1,513,983$ -44.94%(1,235,884)$ 3,164,517
1998 1,513,983$ 0.00%-$ 3,259,453
1999 1,513,983$ 0.00%-$ 3,357,236
2000 1,589,682$ 5.00%75,699$ 3,457,953
2001 1,677,182$ 5.50%87,500$ 3,561,692
2002 1,589,682$ -5.22%(87,500)$ 3,668,543
2003 1,589,682$ 0.00%-$ 3,778,599
2004 1,589,682$ 0.00%-$ 3,891,957
2005 1,905,116$ 19.84%315,434$ 4,008,716
2006 2,364,464$ 24.11%459,348$ 4,128,977
2007 2,589,088$ 9.50%224,624$ 4,252,847
2008 2,871,436$ 10.91%282,348$ 4,380,432
2009 2,835,051$ -1.27%(36,385)$ 4,511,845
2010 2,663,671$ -6.05%(171,380)$ 4,647,200
2011 actual 2,610,398$ -2.00%(53,273)$ 4,786,616
2012 budgeted 2,559,000$ -1.97%(51,398)$ 4,930,215
2013 budgeted 2,610,398$ 2.01%51,398$ 5,078,121
Overall increase of state aid from 1989-2013 185,059$
City of Ithaca
Summary of Cornell University MOU Contribution
1995-2013
Page 43
Allocation Municipal
Year Contribution Fire Other Economic Total % increase
2013 1,244,176 746,505$ 497,670$ -$ 1,244,176$ 1.50%
2012 1,225,789 735,473$ 490,316$ -$ 1,225,789$ 3.20%
2011 1,187,780 712,668$ 475,112$ -$ 1,187,780$ 1.60%
2010 1,169,075 701,445$ 467,630$ -$ 1,169,075$ -0.40%
2009 1,173,770 704,262$ 469,508$ -$ 1,173,770$ 3.80%
2008 1,130,800$ 678,480$ 452,320$ -$ 1,130,800$ 2.80%
2007 1,100,000$ 660,000$ 440,000$ -$ 1,100,000$ -4.35%
2006 1,150,000$ 575,000$ 500,000$ 75,000$ 1,150,000$ -4.17%
2005 1,200,000$ 550,000$ 500,000$ 150,000$ 1,200,000$ -4.00%
2004 1,250,000$ 475,000$ 525,000$ 250,000$ 1,250,000$ 78.57%
2003 700,000$ 450,000$ 250,000$ -$ 700,000$ 7.69%
2002 650,000$ 425,000$ 225,000$ -$ 650,000$ 8.33%
2001 600,000$ 400,000$ 200,000$ -$ 600,000$ 9.09%
2000 550,000$ 375,000$ 175,000$ -$ 550,000$ 22.22%
1999 450,000$ 325,000$ 125,000$ -$ 450,000$ 12.50%
1998 400,000$ 300,000$ 100,000$ -$ 400,000$ 14.29%
1997 350,000$ 275,000$ 75,000$ -$ 350,000$ 16.67%
1996 300,000$ 250,000$ 50,000$ -$ 300,000$ 20.00%
1995 250,000$ 225,000$ 25,000$ -$ 250,000$
1994 -$ -$ -$ -$ -$
actual decrease for 2010, CPI was negative
City of Ithaca
Summay of Dog Control Contract Funding
1982-2013
9/30/12
Page 44
City SPCA Total Increase/
Year Account Contract Funding (decrease)
1982 A3510-5435 37,800$ 37,800$
1983 A3510-5435 40,000$ 40,000$ 5.82%
1984 A3510-5435 40,000$ 40,000$ 0.00%
1985 A3510-5435 42,000$ 42,000$ 5.00%
1986 A3510-5435 42,000$ 42,000$ 0.00%
1987 A3510-5435 43,680$ 43,680$ 4.00%
1988 A3510-5435 45,427$ 45,427$ 4.00%
1989 A3510-5435 35,000$ 35,000$ -22.95%
1990 A3510-5435 35,000$ 35,000$ 0.00%
1991 A3510-5435 38,000$ 38,000$ 8.57%
1992 A3510-5435 38,000$ 38,000$ 0.00%
1993 A3510-5435 38,000$ 38,000$ 0.00%
1994 A3510-5435 38,000$ 38,000$ 0.00%
1995 A3510-5435 38,000$ 38,000$ 0.00%
1996 A3510-5435 39,102$ 39,102$ 2.90%
1997 A3510-5435 39,102$ 39,102$ 0.00%
1998 A3510-5435 39,102$ 39,102$ 0.00%
1999 A3510-5435 39,102$ 39,102$ 0.00%
2000 A3510-5435 39,102$ 39,102$ 0.00%
2001 A3510-5435 40,275$ 40,275$ 3.00%
2002 A3510-5435 40,275$ 40,275$ 0.00%
2003 A3510-5435 40,275$ 40,275$ 0.00%
2004 A3510-5435 40,275$ 40,275$ 0.00%
2005 A3510-5435 40,275$ 40,275$ 0.00%
2006 A3510-5435 41,685$ 41,685$ 3.50%
2007 A3510-5435 43,000$ 43,000$ 3.15%
2008 A3510-5435 64,500$ 64,500$ 50.00%
2009 A3510-5435 89,487$ 89,487$ 38.74%
2010 A3510-5435 89,487$ 89,487$ 0.00%
2011 A3510-5435 77,597$ 77,597$ -13.29%
2012 A3510-5435 74,172$ 74,172$ -4.41%
2013 A3510-5435 63,175$ 63,175$ -14.83%
City of Ithaca
Summary of Impacted Positions2013 Budget
Page 45
Number of Added Reduced PositionPositionsDepartmentAmountAmountStatus Comment
Planning Dept.
Reduce hours of Deputy Director of Planning & Dev. To 35 hours -$ 10,948$ Reduction Amount includes benefits
Mayor's OfficeChief of Staff (starts June 1, 2013)(Contingency account)82,475$ to fill Funded in restricted contingency account
Amount includes benefits
Fire Department1Unfund 1 Firefighter positions -$ 108,435$ vacant Amount includes benefits, retirement
1 Unfund 1 Administrative position -$ 63,343$ vacant Amount includes benefits
2 Layoff 2 Firefighters 135,576$ layoff Amount includes benefitsUnfund Firefighter position starting 4/1/13 28,056$ retirement Amount includes benefits
Youth Bureau2Unfund 2 Youth Program Leaders -$ 132,900$ vacant Amount includes benefits, retirement
1 Unfund 1 Recreation Facility Maintainer -$ 61,300$ vacant Amount includes benefitsUnfund Youth Program Leader as 8/4/13 12,000$ resignation Amount includes benefits
1 Youth Bureau Director Retires max $30,000 51,738$ retirement Amount includes benefits
GIAC
1 Unfund 1 Administrative Coordinator -$ 65,997$ vacant Amount includes benefits
1 Unfund 1 Program Assistant -$ 51,149$ vacant Amount includes benefitsIncrease Executive Assistant hour to 40 hours 5,657$ Amount includes benefits
Information Technology Director of IT (Reduce hours from 40 to 32)-$ 23,086$ Reduction Amount includes benefits
Police Department6Unfund 6 Police officers -$ 502,319$ vacant Amount includes benefits, retirement and transfer
1 Unfund 1 Sergeant retirement -$ 126,453$ vacant Amount includes benefits1Unfund 1 Data Entry Specialist 40,190$ vacant Amount includes benefits
1 Unfund I Deputy Police Chief 138,969$ vacant Amount includes benefits
0.75 Police Officer funded 9 months by ICSD Security detail at Ithaca HS 89,654$ Reimb Amount includes benefits
Building Department
0.5 Unfund 1 Receptionist 20 hours -$ 23,001$ layoff Amount includes benefitsHousing Inspector start in March 1, 2013 49,636$ to fill Amount includes benefits, offset by $60,000 in revenues
DPWDirector of Engineering (promotion)8,816$ filled Promotion
Director of Parking start April 1, 2013(Contingency account)81,464$ to fill Amount includes benefits, offset by $70,000 in revenuesWorking Supervisor to Maintainer upon retirement -$ 11,827$ retirement Amount includes benefits
Fund Golf Course Manager entry level 25,972$ to fill Amount includes benefits, amount less than previous funding
5 Unfund 5 Light Equipment Operators 287,013$ vacant Amount includes benefits, retirements1Unfund Mechanic 66,129$ vacant Amount includes benefits
2 Working Supervisors retired, reclass to 2 Maintenance Mechanics 10,320$ reclass Amount includes benefits, retirements
1 Unfund 1 Maintenance Worker 49,290$ vacant Amount includes benefits
27.25 Total reduced staffing
3 Total increased staffing
Total Salary and benefits 228,048$ 2,115,665$